Quarterly Non-Financial Accounts for the Institutional Sectors (QSA) quantify the economic relations that occur each quarter among the institutional units that are part of the national economy (households and Non-Profit Institutions Serving Households, non-financial corporations, financial institutions and Public Administrations) and among these units and the rest of the world in an organised series of accounts that describe each one of the phases of the economic process (production and income generation, distribution and redistribution, final consumption, savings and accumulation of assets).
QSA are part of the overall objective of compiling an annual and quarterly accounts system for the European Union and the Eurozone. This system includes the main macro-economic aggregates as well as the financial and non-financial accounts of the institutional sectors, all of which are compiled following the conceptual and regulation framework established by the European System of National and Regional Accounts (ESA-10), passed by the European Parliament and Commission Regulation (EU) 549/2013, of 21 May.
These results are shown under two perspectives: integrated economic accounts and detailed accounts of the institutional sectors. This presentation is similar to that traditionally used with the Annual National Accounts of the Institutional Sectors which are part of the Spanish National Accounts.