Other changes in the volume and adjustments of assets and liabilities


Dernière mise à jour le :22/09/2021


The other changes in the volume of assets and liabilities account (K1 to K6) identifies changes in the value of both financial and non-financial assets that are not the result of transactions or price changes. They may concern, for example, the degradation or depletion of natural resources or the destruction of assets linked to natural disasters. They also include changes following the reclassification or restructuring of institutional units or assets and liabilities (for instance, cultivation land which becomes building land).

Other changes in the volume of assets and liabili­ties cover six categories:

(a) economic appearance of assets (K1);

(b) economic disappearance of non-produced assets (K2);

(c) catastrophic losses (K3);

(d) uncompensated seizures (K4);

(e) other changes in volume not elsewhere classi­fied (K5) and

(f) changes in classification (K6).