Revisions to the financial accounts
Published:
In January 2018, Norwegian financial institutions’ reporting to Statistics Norway was adapted to International Accounting Standards (IFRS). The incorporation of these standards into the financial accounts has triggered changes to sources and calculations of historical data dating back to 2012.
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The financial accounts’ main source of information is the money and banking statistics. The historical data has also been revised in order to maintain consistency in the time series. The revisions mainly occur in the deposit taking corporation sector, but the central government sector’s long-term bond debt has also been revised.
The main change to the financial accounts in the first quarter 2018 compared to historical data is the transition from net to gross lending. The calculations of transactions and growth have been adjusted for these changes.
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Torbjørn Cock Rønning
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Jon Ivar Røstadsand
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Statistics Norway's Information Centre