FIMO is an estimation model that describes financial flows and net lending divided into the institutional sectors of the economy as defined in the national accounts on an annual basis. The sectors in the model are: central government, the old-age pension system, local government, households, firms and the rest of the world.
Most of the variables in the model describe transactions within the government sector and between the government sector and households. The model generates a large number of aggregates, on both a sector and a transaction basis. Examples of the former are total income and expenditure, net lending, disposable income, net savings and changes in assets and liabilities, while aggregated payment flows between sectors such as total tax payments and transfers to households are examples of the latter.