The panel companies comprises the 200 companies with the largest balance total plus companies included in branches where balance totals are usually lower.
The panel consists of companies, which could be monitored throughout the period 2007–2008. New companies, which are the result of mergers and takeovers, remain included in the panel as new companies. Split-offs are also monitored.
The panel 2007-2008 comprises approximately 240 leading companies. Together, they cover 60 percent of the balance total of the entire non-financial sector.