|
Guidance Notes |
Initial draft |
Consultation |
Endorsed |
|
| Digitalization (DZTT) |
1. | DZ.1 Price and Volume Measurement of Goods and Services Affected by Digitalisation | | | ENG |
2. | DZ.2 Crypto assets (Combined with F.18) | |
3. | DZ.3 Treatment of "Free" Digital Products in the "Core" National Accounts | ENG | ENG | ENG |
4. | DZ.4 Recording and Valuing "Free" Products in an SNA Satellite Account | ENG | ENG | ENG |
5. | DZ.5 Increasing the Visibility of Digitalisation in Economic Statistics Through the Development of Digital Supply-Use Tables | ENG | ENG RUS | ENG |
6. | DZ.6 Recording of Data in the National Accounts | ENG | ENG | ENG |
7. | DZ.7 Improving the visibility of Artificial Intelligence in the national accounts | ENG | ENG | ENG |
8. | DZ.8 Cloud computing | ENG | ENG | ENG |
9. | DZ.9 Incorporating Digital Intermediation Platforms into the System of National Accounts | ENG | ENG | ENG |
10. | DZ.10 Non-fungible tokens (NFTs) | ENG | ENG | ENG |
|
|
Guidance Notes |
Initial draft |
Consultation |
Endorsed |
|
| Well-being and sustainability (WSTT) |
11. | WS.1 A Broader SNA framework for Wellbeing and Sustainability | ENG | ENG | ENG |
12. | WS.2 Distributions of Household Income, Consumption and Wealth | ENG | ENG RUS | ENG |
13. | WS.3 Unpaid Household Service Work | ENG | ENG | ENG |
14. | WS.4 Labour, Human Capital and Education | ENG | ENG RUS | ENG |
15. | WS.5 Indicators of Health Care in the System of National Accounts | ENG | ENG RUS | ENG |
16. | WS.6 Accounting for the Economic Ownership and Depletion of Natural Resources | ENG | ENG | ENG |
17. | WS.7 Treatment of Emission Trading Schemes | ENG | ENG RUS | ENG* |
18. | WS.8 Accounting for Biological Resources | ENG | ENG | ENG |
19. | WS.9 Recording of Provisions | ENG | ENG | ENG |
20. | WS.10 Valuation of Mineral and Energy Resources | ENG | ENG | ENG |
21. | WS.11 Treatment of Renewable Energy Resources as Assets | ENG | ENG | ENG |
22. | WS.12 Environmental Classifications | ENG | ENG | ENG |
23. | WS.13 Recording of Losses (cancelled) | | | |
24. | WS.14 Distinction Between a Tax and Service Transaction and other Borderline Cases | ENG | ENG | ENG |
|
|
Guidance Notes |
Initial draft |
Consultation |
Endorsed |
|
| Globalization (GZTT) |
25. | G.1 Valuation of Imports and Exports of Goods in the International Standards (CIF to FOB Adjustment) | ENG | ENG | ENG |
26. | G.2 Treatment of MNE and Intra-MNE Flows | ENG | ENG RUS | ENG |
27. | G.3 Transfer pricing within MNE group (combined with G.5) | | | |
28. | G.4 Treatment of Special Purpose Entities and Residency | ENG | ENG RUS | ENG |
29. | G.5 Economic Ownership of Intellectual Property Products: Recording of Intra MNE Transactions | ENG | ENG | ENG |
30. | G.6 Merchanting and Factoryless goods producers and recording of their transactions (Combined with C.4) | | | |
31. | G.7 Global Value Chains and Trade in Value Added | | ENG | ENG |
32. | G.8 Typology of global production arrangements (Combined with C.4) | | | |
33. | G.9 Payments for Nonproduced Knowledge-Based Capital (Marketing Assets) | ENG | ENG | ENG* |
|
|
Guidance Notes |
Initial draft |
Consultation |
Endorsed |
|
| Communications (CMTT) |
34. | CM.1 An Assessment Framework to Measure Alignment with the Economic Accounting Statistical Standards | ENG | ENG RUS | ENG |
35. | CM.2 Terminology and Branding of the Economic Accounting Statistical Standards | ENG | ENG | ENG* |
36. | CM.3 A Taxonomy for Communicating Economic Statistics Releases, Products and Product Updates | ENG | ENG | ENG* |
37. | CM.4 Use of Net measures in the presentation of the National Accounts | ENG | ENG | ENG XLSX |
|
|
Guidance Notes |
Initial draft |
Consultation |
Endorsed |
|
| Financial issues (FITT) |
38. | F.1 More Disaggregated Institutional Sector and Financial Instrument Breakdowns | | ENG | ENG |
39. | F.2 Asymmetric Treatment of Retained Earnings | | ENG RUS | ENG |
40. | F.3 Reverse Transactions | | ENG | ENG |
41. | F.4 Financial Derivatives by Type | | ENG | ENG |
42. | F.5 Treatment of Credit Default Swaps | | ENG | ENG |
43. | F.6 Capturing Non-Bank Financial Intermediation in the System of National Accounts and the External Sector Statistics | | ENG | ENG |
44. | F.7 Impact of Fintech on Macroeconomic Statistics | | ENG | ENG |
45. | F.8 Valuation of Debt Securities at both Market and Nominal Value | | ENG | ENG |
46. | F.9 Valuation of Loans (Fair Value) | | ENG RUS | ENG |
47. | F.10 Treatment of Cash Collateral | | ENG | ENG |
48. | F.11 Treatment of electricity forwards (cancelled) | | | |
49. | F.12 Covering Hybrid Insurance and Pension Products | | ENG | ENG |
50. | F.13 Measurement of Margins on Buying and Selling of Financial Instruments | | ENG | ENG |
51. | F.14 Treatment of Factoring Transactions | | ENG | ENG* |
52. | F.15 Debt Concessionality | | ENG | ENG |
53. | F.16 Subscription Rights | | ENG | ENG |
54. | F.17 Master Risk Participation Agreements (Cancelled) | | | |
55. | F.18 The Recording of Crypto Assets in Macroeconomic Statistics (Combined with DZ.2) | | ENG RUS | ENG* |
|
|
Guidance Notes |
Initial draft |
Consultation |
Endorsed |
|
| Informal Economy (IETT) |
56. | IE.1 Statistical Framework for the Informal Economy | ENG | ENG RUS | ENG |
|
|
Guidance Notes |
Initial draft |
Consultation |
Endorsed |
|
| Islamic Finance (IFTT) |
57. | IF.1 Islamic Finance in the National Accounts and External Sector Statistics | ENG | ARA ENG | ARA ENG |
|
|
Guidance Notes |
Initial draft |
Consultation |
Endorsed |
|
| Balance of Payments (BPTT) |
58. | B.8 Recording Citizenship-by-Investment Programs | | ENG | ENG |
59. | B.9 Treatment of External Assets and Related Income Declared Under Tax Amnesty in External Sector Statistics | | ENG | ENG |
60. | B.12 Treatment of Equity in International Organizations That is in the Form of Unlisted Shares or Nonnegotiable Equity | | ENG | ENG |
|
|
Guidance Notes |
Initial draft |
Consultation |
Endorsed |
|
| Current account (CATT) |
61. | C.4 Merchanting and Factoryless Producers, Clarifying Negative Exports in Merchanting, and Merchanting of Services (Combined with G.6) | ENG | ENG | ENG |
62. | C.5.1 Statistical Impact of the Change in Treatment of Operating Leases in Business Accounting | | ENG | ENG |
63. | C.5.2 Economic Ownership in the Context of Financial and Operating Lease Transactions, Aircrafts | | ENG | ENG |
64. | C.6 Trade in Services Classifications | | ENG | ENG |
65. | C.7 Treatment of Travel Packages, Health-Related Travel, and Taxes and Fees on Passengers' Tickets | | ENG | ENG |
66. | C.8 Recording penalties and fines | | ENG | ENG |
67. | C.11 Valuation of imports and exports (CIF-FOB adjustment) (Combined with G.1) | | | |
|
|
Guidance Notes |
Initial draft |
Consultation |
Endorsed |
|
| Direct investment (DITT) |
68. | D.2 Valuation of Unlisted Equity | ENG | ENG | ENG |
69. | D.5 Eliminating the Imputations for an Entity Owned or Controlled by General Government that is used for Fiscal Purposes | | ENG | ENG |
70. | D.16 Treatment of Retained Earnings | | ENG | ENG |
71. | D.17 Identifying Superdividends and Establishing the Borderline Between Dividends and Withdrawal of Equity in the context of Direct Investment | | ENG | Issue Note ENG |
|
|
Guidance Notes |
Initial draft |
Consultation |
Endorsed |
|
| Additional Issues |
72. | AI.1 Valuation principles and methodologies | ENG | ENG | ENG |
73. | AI.2 Treatment of Rent | ENG | ENG | |
73. | Issues Note: Sustainable Finance in the 2025 SNA and BPM7 | | | ENG |