National Balance Sheet Accounts
Financial indicator of institutional unit, category
Financial indicator refers to indicators used to analyse the performance of various financial data and their trends. Some of them consist in ratios that compare the proportional relationship between two different accounts amount in a single year's financial statements.
Institutional unit refers to an economic entity that is capable, in its own right, of owning assets, incurring liabilities, and engaging in economic activities and in transactions with other entities. There is a hierarchical relationship between institutional units and establishments. An institutional unit contains one or more entire establishment(s); an establishment belongs to one and only one institutional unit. There are two main types of units in the real world that may qualify as institutional units, namely persons or groups of persons in the form of households, and legal or social entities.