The 2008 SNA defines financial services more explicitly than the 1993 SNA and introduces a more detailed classification of the financial corporations sector. However, additional clarification concerning the delineation of the more detailed subsectors with regard to the financial sector and the classification of head offices, holding companies and special-purpose entities was considered necessary for implementation of the 2008 SNA.
At its 8th meeting, the AEG considered the work of the Task Force on Head Offices, Holding Companies and Special Purpose Entities established to address this issue. Practical guidance on the delineation of holding companies and head offices is presented in SNA News and Notes, No. 37 (December 2014).
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