Revisions to the financial accounts

The change in classification is based on the statistical manuals ESA2010 and SNA2008.

Toll bar companies have been established to finance road constructions. The debt in these companies have increased in recent years.

The full impact of this change will be implemented in the financial accounts in September 2019. The provisional effect is that the liabilities of the companies have been moved from the non-financial sector to the central government sector from 2018 Q1. At the same time this change has been neutralized by an imputed loan relationship between the two sectors. The net assets and net transactions are not affected.

The household holdings of unlisted shares and transactions in pension entitlements have also been revised in this publication of the financial accounts.