First of all, I would like to appreciate the work done by both their authors in putting together an excellent paper on such an important topic which has not been getting as much attention amongst national accountants as it deserves. I fully agree with the view of the authors about the importance of this sector in the economy and its contribution to each of the SDG goals.

The methodology adopted by Italian statistics Institute (ISTAT) for collection of data through administrative data system duly supported by sample surveys is highly appreciated and would certainly pave way for creation of full satellite accounts for this sector.

My comments and suggestions are presented below:

1. I could not understand whether authors are talking about only NPIs serving households or complete NPI sector. It may be very useful if author indicated the share of NPIs in three categories viz. serving government, serving industry and serving households.

2. I understand that NPIs have been increasing over years. It may be interesting to present in which activities NPIs are engaging more and are contributing more effectively.

3. Gender dimension in the NPI management and NPI employment is of great significance specially in the context of SDGs. May like to bring some information in the paper.

4. Voluntary work is an essential element of the functioning of NPI sector. It may be worth indicating the contribution of this voluntary work.

5. It may be useful to present market and non-market output of the NPIs.

6. Valuation of assets of the NPIs and change in their stocks should be available from the estimates based on sample surveys. This would be a valuable information in compilation of Capital Account when the sequence of accounts for the NPI sector are developed.