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? |
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| Corresponding papers (Click on icon to see document in either pdf or word format) | | AEG papers: | Posted on 22/12/2004 |  |  | Criteria for identification of branches | | AEG summaries: | Posted on 10/01/2005 |  |  | Recognition of branches |
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| Statistics | | Number of AEG recommendations: | 1 | | Number of country comments: | 57 | | Number of expert comments: | none |
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| Corresponding AEG Meetings | | The subissue was discussed at the following meetings: | | December 2004 |
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