Reporting agents such as credit institutions, savings and loan associations, leasing companies, investment funds and fund management companies submit reports to Eesti Pank and Financial Supervision Authority that contain a great deal of information on sectoral classification of their customers or transaction counterparties. To ensure that all reporting agents classify their customers and transaction counterparties correctly and consistently, Eesti Pank recommends that the list of Estonian economic units published once a year on 1st of December by Statistics Estonia be used.

In addition to this list of economic units, there are several other more frequently updated lists available that could be used in classifying customers and transaction counterparties: