The Classification of institutional sectors (S) is one of the classifications used in the European System of Accounts (hereinafter referred to as `the ESA 2010' or `the ESA'), an internationally compatible accounting framework for a systematic and detailed description of a total economy (that is, a region, country or group of countries), its components and its relations with other total economies. ESA 2010 S is maintained by Eurostat and published by the Publications Office of the European Union on the EU Vocabularies website.