Definition: Rearranged transactions

Category: National accounts

The system's treatment of most transactions is straightforward; that is, the transactions are recorded in the same way as they appear to the institutional units involved.  However, some transactions are rearranged in order to bring out the underlying economic relationships more clearly.  Transactions can be rearranged in three ways: rerouting, partitioning and recognising the principal party to a transaction. http://ec.europa.eu/eurostat/product?code=CA-15-96-001&mode=view