Saving is equal to the difference between disposable income (including an adjustment for the change in employment-related pension entitlements) and final consumption expenditure. It reflects the part of disposable income that, together with the incurrence of liabilities, is available to acquire financial and non-financial assets. The saving rate presented here corresponds to net saving, which is saving net of depreciation, as percentage of gross domestic product (GDP). All OECD countries compile their data according to the 2008 System of National Accounts (SNA).