Definition: Changes in classification of assets or liabilities...

Category: ESA 1995

Changes in classification of assets or liabilities other than monetisation/demonetisation of gold: examples are changes in land use or conversions of dwellings to commercial use or vice versa. In the case of land both entries (a negative entry for the old category, a positive one for the new category) have to be made with the same value in the category Changes in classification of assets or liabilities other than monetisation/demonetisation of gold. The change in land value resulting from this change in use is recorded in economic appearance or disappearance of non-produced assets considered as volume changes. 

Changes in classification of assets or liabilities other than monetisation/demonetisation of gold does not include the conversion of bonds into shares. This conversion is recorded as two financial transactions. http://ec.europa.eu/eurostat/product?code=CA-15-96-001&mode=view