- S1 - Belgium
- S11 - Non-financial corporations
- S12 - Financial corporations
- S121 - Central bank
- S122 - Deposit-taking corporations
- S123 - money market funds (MMF)
- S124 - Non money market investment funds
- S125 - Other financial intermediaries, except insurance corp. And pension funds
- S126 - Financial auxiliaries
- S127 - Captive financial institutions and money lenders
- S128 - Insurance corporations
- S129 - Pension funds
- S13 - General government - Content in detail through “ Unity list government “
- S1311 - Central government
- S1312 - State government
- S1313 - Local government
- S1314 - Social security funds
- S14 - Households
- S15 - Non-profit institutions serving households
- S2 - Rest of the world
- S21 - European Union
- S211 - The members of the EU
- S212 - The institutions of the EU
- S22 - Non-member countries and international organisations