1993 SNA Update Information - Holding companies, special purpose entities, trusts |
| Subissue description | | Issue description in [English] | [French] | [Russian] | [Spanish] | | As part of the innovation in financial markets and asset management over the last decade, several forms
of separate entities have come into existence that only hold assets or liabilities but do not engage in
production. Such entities are separate new or existing legal structures assigned for specific purposes
such as specialized portfolio management of assets and debts, restructuring agencies, special purpose
entities, shell companies, limited liability partnerships or trusts. Should these entities be treated as
ancillary and merged with their related enterprises, or should they be treated as separate units? If they
are separate units, to which sector should they be allocated? |
|
|
| Corresponding papers (Click on icon to see document in either pdf or word format) | | AEG papers: | Posted on 12/22/2004 |  |  | Special purpose entities (SPEs) and holding companies | | AEG summaries: | Posted on 1/10/2005 | | | Holding companies, special purpose entities (SPEs), and trusts |
|
|
| Statistics | | Number of AEG recommendations: | 1 | | Number of country comments: | 57 | | Number of expert comments: | none |
|
|
| Corresponding AEG Meetings | | The subissue was discussed at the following meetings: | | December 2004 |
|
|
|
