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1993 SNA Update Information - Recognition of unincorporated branches

Subissue description
Issue description in [English] | [French] | [Russian] | [Spanish]
The Balance of Payments Manual (BPM) indicates that establishments of enterprises located in a country different from the country of residence of the parent should be treated as notional units, resident in the country where located under certain conditions. The SNA discusses non-resident unincorporated enterprises rather than establishments. Should the SNA and BPM be more closely aligned?
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 documentCriteria for identification of branches
AEG summaries:Posted on 10/01/2005Click here to see pdf documentClick here to see word documentRecognition of branches
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
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