The national financial account is a representation of the flow of funds among institutional sectors in a matrix format, with financial transactions delineated as either sources (liabilities) or uses (assets). Resident institutional units, defined as institutional units that have an economic interest in the economic landscape of a country, are grouped into the following main domestic institutional sectors: financial intermediaries, general government, public and private non-financial business enterprises, and households. To complete the account for the South African economy, the foreign sector is added by incorporating transactions between residents and non-residents. The national financial account indicates institutional sector net lending or borrowing positions by linking saving and investment in the real economy with the financing thereof as intermediated through financial transactions.