Debtor / creditor classifications

Hi all,
I should probably know this, but...
The CIPFA code of practice requires our statement of accounts to classify all debtors / creditors into central government bodies; NHS bodies; public corporations; other local authorities; and all other bodies. Does anyone know if there are definitions of these set out anywhere? For example, which of these would our Housing ALMO come under?
Thanks for any advice.
  • You'll be glad to know this requirement was taken out of the 2018/19 Code.

    However if you wanted to continue with this analysis, best bet would be to use the published lists of public sector bodies used for WGA purposes.