The Office for National Statistics has completed a classifications assessment of Pool Re, a reinsurance company which covers insurance companies against losses relating to the effects of acts of terrorism. The review has been completed in the context of international statistical rules laid out in the European System of Accounts 2010 and the accompanying Manual on Government Deficit and Debt 2019. ONS has concluded that Pool Re should be classified to the central government subsector (S.1311) with effect from 8 March 1993, the date it was created. Further information on why Pool Re was reclassified can be found in our Public Sector Classification Guide.