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For National Accounts purposes, all institutional units operating within an economy are classified to an institutional sector, and all transactions between the sectors of the economy are also categorised in line with the international statistical manuals.

The links on this page provide detailed information on major classification decisions taken in recent years; documentation on the classification process; and a list of entities and their classification in the UK National Accounts.

Classification documentation

• A summary of the sector and transaction classification process
• Sector Classification Guide

Classification decisions

Classification decisions	Last updated
06/11/09 News release - Financial Crisis classifications	06/11/2009
Article: Financial Crisis and Statistical Classification Decisions	06/11/2009
Classification of RoyalBank of Scotland Groupplc and Lloyds Banking Group plc	19/2/2009
Bradford & Bingley plc	14/11/2008
Northern Rock	07/02/08
British Energy	24/09/2004
Exceptional local government payments	24/04/2007
Great North Eastern Railway Ltd (GNER)	20/11/2007
International Finance Facility for Immunisation (IFFIM)	02/08/2005
London and Continental Railways Ltd (LCR)	20/02/2006
London Underground PPP	24/09/2007
Mobile phone licences	21/12/2001
Network Rail	30/11/2005
NHS Foundations Trusts	02/07/2003
Public Sector Broadcasting	20/01/2006
QinetiQ Group	18/08/2006
Quasi-corporations	20/06/2007
Tax Credits	20/02/2002