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Holding companies and Head offices within the framework of the SNA 2008 ESA 2010

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13 p.
On its entry into force, the current institutional framework defined by the SNA 2008 entailed a significant change in the sectoral classification of Holding companies and Head offices. These entities, which had until then been classified as non-financial corporations, have since been considered in certain circumstances to be classified as financial institutions. This new situation has obliged statisticians to delimit the population of the institutional sectors associated with Holding companies and Head offices and to obtain the relevant data for inclusion as a source in the National Accounts (NA). This note presents the solution adopted in Spain, which has been based on the use of the company annual accounts available in the Central Balance Sheet Data Office (CBSO) of the Banco de España, namely company level microdata, both for delimiting the institutional sector and as a source for preparing the NA
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Notas Estadísticas / Banco de España, 7
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