The BPM6 provides guidance on the recording of cross-border transactions and positions according to a set of internationally-agreed guidelines, and provides greater clarity and details on an expanded range of international activities that affect the IMF's member countries. The BPM6 takes into account globalization (for example, currency unions, cross-border production processes, complex international company structures, and issues associated with labor mobility, such as remittances) and builds on the growing interest in examining vulnerability using balance sheet data (for example, greater elaboration of balance sheet components). It also contains increased and updated guidance on new financial instruments and financial activities linked to innovation (for example, on the treatment of short positions, goods under financial leases, and financial intermediation services indirectly measured).