Other changes in the volume of assets and liabilities

1.44 These changes can be roughly divided into three main categories:

1. normal appearance and disappearance of assets other than by transactions;
2. changes in assets and liabilities due to exceptional, unanticipated events;
3. changes in classification and structure.

1.45 Examples of changes within category a) are discovery or depletion of subsoil assets, and natural growth of non-cultivated biological resources. Category b) comprises changes (normally losses) in assets due to natural disasters, war or severe acts of crime . Unilateral cancellation of debt and uncompensated seizure of assets also belong to category b). Category c) consists of changes as a consequence of reclassification and restructuring of institutional units or of assets and liabilities.