Introduction
3.1. The SISCA is the central classification among the classifications that are the subject of this publication. The SISCA is based on the SNA93 institutional sector classification, and includes the following sectors:
Non-financial corporations
Financial corporations
General government
Households
NPIs serving households
Rest of the world
3.2. The rest of the world (ROW) sector includes only non-resident units. Non-resident units are excluded from all other sectors. The distinction between resident and non-resident units is discussed in paragraphs 3.58 - 3.71.
3.3. SNA93 divides the non-financial corporations, financial corporations, general government and household sectors into subsectors. In SISCA, only the financial corporations sector has subsectors. This difference is discussed further in paragraph 3.11. A table showing links between the SNA93 institutional sector classification and the SISCA is included in Appendix 7.
3.4. Resident units are allocated to one of the five domestic institutional sectors based on whether the unit is a household, corporation or quasi-corporation, government unit or NPI, as defined in Chapter 2. Units classified to the financial corporations sector are then classified to subsectors according to other SNA93-based rules.
3.5. The discussion in this chapter begins with the rules for allocating the different types of resident units to domestic institutional sectors. The composition of each of the sectors and subsectors is then discussed. Attention is given to special cases which require some adaptation of the SNA rules to suit Australian circumstances. Rules are then discussed for allocating NPIs to sectors, and the distinction between financial and non-financial activities is explained. Finally the composition of the ROW sector is discussed.
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