HomeSNAISWGNAKnowledge BaseDataTechnical CooperationPublications
You are here:   ISWGNA >> Updating the SNA >> Towards the 2008 SNA >> 1993 SNA Update Information >> List of Issues

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 22/12/2004Click here to see pdf documentClick here to see word documentSpecial purpose entities (SPEs) and holding companies
AEG summaries:Posted on 10/01/2005Click here to see pdf documentClick here to see word documentHolding 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
Navigation Options
*Back to Issues
*See all advisory expert group recommendations for selected subissue
*See all country comments for selected subissue
*See all expert comments for selected subissue

About  |  Sitemap  |  Contact Us
Copyright © United Nations, 2014