Classification of Entities

Classification of Entities by Institutional Sector 

All entities should be classified to the institutional sectors of the economy in accordance with the European System of Accounts (ESA) 2010 manual. Though correct sector classification of entities is vital for data quality purposes, it may be very difficult in some instances. The Central Statistics Office (CSO) and European Central Bank (ECB) maintain lists of entities which have been classified to government and to some of the financial subsectors, respectively. Details of these lists are provided below. These lists should, in so far as possible, be used by reporting agents to classify entities.

General Government (S13)

The CSO publish an official register of all entities classified as Irish General Government. It also contains a list of commercial public bodies which are classified outside of government. The link to this register is here

Monetary Financial Institutions (MFIs)

To obtain a list of MFIs, click here. Then click on 'Search the database' or 'Download dataset'.

Investment Funds (IFs)

To obtain a list of IFs, click here. Under 'Investment funds', click on 'published details regarding the list of IFs, including historic data'. A folder with the list of investment funds will download. The list will contain the residency of the fund.

Other Financial Intermediaries (OFIs)

There is, as of yet, no publically available sector classification list for OFIs. There is, however, a list for FVCs which is a subdivision of OFIs, see below.

Financial Vehicle Corporations (FVCs)

To obtain a list of FVCs, click here. Click on 'Financial vehicle corporations', and then click 'published details regarding the list of FVCs, including historic data'. A folder with the list of financial vehicle corporations will download. The list will also contain the residency of the fund.

Insurance Corporations (ICs)

A list of life insurance, non-life insurance and reinsurance corporations are available here.

Pension Funds (PFs)

There is, as of yet, no publically available sector classification list for PFs.

Non-Financial Corporations (NFCs)

There is, as of yet, no publically available sector classification list for NFCs. The CSO do, however, publish a list of commercial public bodies classified as NFCs, which may be useful for some classification decisions. The link to this register is here.

Households and Non-profit Institutions Serving Households (NPISH)

There is no publically available sector classification list for Households or NPISH.