Revisions to the financial accounts


There are several revisions to the financial accounts this time. Some of them are listed below.

Claims of pension funds on pension managers, life insurance entitlements and pension entitlements are revised and are now more in compliance with ESA 2010. The revision period is from 2012 to 2019.

Central government other accounts receivable is revised in the period from 1995 to 2018. Counterpart sector is non-financial corporations.

Central government loans to non-financial corporations (assets) and loans from non-financial corporations (liabilities) are revised. The assets are revises in the period from 2018 and the liabilities in the period from 1995 to 2017. These revisions are due to change of sector classification of toll bar companies, going from non-financial corporations to institutions in the central government sector.

Local governments other equity is revised in the period 2012 to 2019. Counterpart sector is other financial corporations.

Households loans (liabilities) are revised in the period 2012 to 2017. Counterpart sectors are banks and mortgage companies.

Banks derivatives are revised in the period from 1995 to 2017. The counterpart sectors are mortgage companies, non-financial corporations and the rest of the world sector.