The 2015 CDIS Guide clarifies and updates (rather than substantially changes) the previous international guidelines on CDIS published by the IMF in 2010. Thus, it maintains the structure of the 2010 CDIS Guide. This guide is fully consistent with the sixth edition of the IMF’s Balance of Payments and International Investment Position Manual (BPM6) and the fourth edition of the Organisation for Economic Co-operation and Development (OECD)’s Benchmark Definition of Foreign Direct Investment (BD4).  This guide provides and explains simplified methods rather than conceptually ideal methods for economies that do not have fully developed data collection and compilation systems in place.