The source of social reproduction process financial provision is made with previous economic cycle results implemented in the Gross domestic product of a country. Statistic investigation of reproduction process financing is carried on the basis of the System of national accounts (SNA).

According to the SNA, national economics is divided into five institutional sectors, each comprising institutional units of some kind:

- The non-financial corporations sector;

- The financial corporations sector;

- The general government sector;

- The non-profit institutions serving households sector – NPISHs;

- The households sector.

Their participation in the social reproduction results in producing the GDP.

From the point of view of production, Gross domestic product is the sum of the value added of all the residential units and taxes on products (excluding subsidy for products).

GDP as a result of production is an initial position of all the following stages of economic cycle - generation of primary income, their distribution, redistribution, consumption and accumulation.

Gross added value is a source of generation of primary income the institutions obtain due to their participation in the process of social reproduction. Primary income may arise owing both to the institutions participation in the production and their assets owning; the assets are used for production purposes.

The obtained primary income undergo redistribution; first due to current transfers in cash, next – with applying social transfers in kind. The former mediate redistribution of primary income among all the sectors of economics; the latter are unilateral gratuitous income transfers from general government sector and NPISHs to the households sector.

The sum of the redistributed money income is gross disposable income which can be used for consuming and accumulation.

The processes described above are reflected in SNA with sequence of current accounts – starting with the production account and finishing with the use of disposable income account, balancing item of which is saving. Completion of the process of free financial resources in economics formation which can be transferred by some institutions to other ones to support perpetuity the process of social reproduction are reflected in the first of the accumulation accounts, i.e. the capital account.

The primary index for the capital account is balancing item of the use of disposable income account, i.e. saving. The amount of saving in some economic sectors, considering capital transfers surplus, are the sources of financing operations in purchasing non-financial assets.

The amounts of financing sources and value estimation of the conducted operations on the purchase of a non-financial asset may coincide, which in fact happens quite seldom, or the may differ. If the sum of financing sources exceed the expenses, the difference is free facilities of an institutional unit or a sector, i.e. a part of their disposable income (adjusted disposable income), used neither for final consumption, nor for accumulation. It is this sum (the so-called net lending) that may potentially enter the financial market, and thus form some amount of temporarily free financial resources, other units and sectors may used under the determined terms, the situation of which after obtaining, income redistribution and their use is diametrically opposite – the amount of the disposable income (adjusted disposable income) turned to be insufficient for consumption and accumulation, which results in net borrowing formation under these units reflecting the sum of assets deficiency.

Key words: social reproduction, gross domestic product, national accounts system, financial resources, net lending/net borrowing.