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List of Guidance Notes for the 2008 SNA Update

Guidance notes considered for the update of the 2008 SNA will go through the following major milestones:

  • An initial draft is submitted to the AEG for approval for global consultation
  • Global consultation
  • Guidance note endorsed by the AEG to be incorporated in the 2025 SNA
  • This list provides the most recent publicly available version of each guidance note and historic drafts for each milestone. Guidance notes that were not endorsed but submitted for final endorsement or alongside the global consultation report are marked by an asterisk (*). Please refer to the global consultation report and/or any relevant meeting outcomes for the changes that will be made to the guidance note before its final endorsement.
      Guidance Notes Initial draft Consultation Endorsed
     Digitalization (DZTT)
    1.DZ.1 Price and Volume Measurement of Goods and Services Affected by DigitalisationENG
    2.DZ.2 Crypto assets (Combined with F.18)
    3.DZ.3 Treatment of "Free" Digital Products in the "Core" National AccountsENG ENG ENG
    4.DZ.4 Recording and Valuing "Free" Products in an SNA Satellite AccountENGENGENG
    5.DZ.5 Increasing the Visibility of Digitalisation in Economic Statistics Through the Development of Digital Supply-Use TablesENGENG RUSENG
    6.DZ.6 Recording of Data in the National AccountsENGENGENG
    7.DZ.7 Improving the visibility of Artificial Intelligence in the national accountsENGENGENG
    8.DZ.8 Cloud computing ENGENGENG
    9.DZ.9 Incorporating Digital Intermediation Platforms into the System of National AccountsENGENGENG
    10.DZ.10 Non-fungible tokens (NFTs) ENGENGENG
      Guidance Notes Initial draft Consultation Endorsed
     Well-being and sustainability (WSTT)
    11.WS.1 A Broader SNA framework for Wellbeing and SustainabilityENG ENGENG
    12.WS.2 Distributions of Household Income, Consumption and WealthENGENG RUSENG
    13.WS.3 Unpaid Household Service WorkENGENGENG
    14.WS.4 Labour, Human Capital and EducationENGENG RUSENG
    15.WS.5 Indicators of Health Care in the System of National AccountsENGENG RUSENG
    16.WS.6 Accounting for the Economic Ownership and Depletion of Natural ResourcesENGENGENG
    17.WS.7 Treatment of Emission Trading SchemesENG ENG RUS ENG*
    18.WS.8 Accounting for Biological ResourcesENGENGENG
    19.WS.9 Recording of ProvisionsENGENGENG
    20.WS.10 Valuation of Mineral and Energy ResourcesENGENGENG
    21.WS.11 Treatment of Renewable Energy Resources as AssetsENGENGENG
    22.WS.12 Environmental ClassificationsENGENGENG
    23.WS.13 Recording of Losses (cancelled)
    24.WS.14 Distinction Between a Tax and Service Transaction and other Borderline CasesENGENGENG
      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)ENGENGENG
    26.G.2 Treatment of MNE and Intra-MNE FlowsENGENG RUSENG
    27.G.3 Transfer pricing within MNE group (combined with G.5)
    28.G.4 Treatment of Special Purpose Entities and ResidencyENGENG RUSENG
    29.G.5 Economic Ownership of Intellectual Property Products: Recording of Intra MNE TransactionsENGENGENG
    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 AddedENGENG
    32.G.8 Typology of global production arrangements (Combined with C.4)
    33.G.9 Payments for Nonproduced Knowledge-Based Capital (Marketing Assets)ENGENGENG*
      Guidance Notes Initial draft Consultation Endorsed
     Communications (CMTT)
    34.CM.1 An Assessment Framework to Measure Alignment with the Economic Accounting Statistical StandardsENGENG RUSENG
    35.CM.2 Terminology and Branding of the Economic Accounting Statistical Standards ENGENG ENG*
    36.CM.3 A Taxonomy for Communicating Economic Statistics Releases, Products and Product UpdatesENGENGENG*
    37.CM.4 Use of Net measures in the presentation of the National AccountsENGENGENG XLSX
      Guidance Notes Initial draft Consultation Endorsed
     Financial issues (FITT)
    38.F.1 More Disaggregated Institutional Sector and Financial Instrument BreakdownsENGENG
    39.F.2 Asymmetric Treatment of Retained EarningsENG RUSENG
    40.F.3 Reverse Transactions ENGENG
    41.F.4 Financial Derivatives by Type ENGENG
    42.F.5 Treatment of Credit Default Swaps ENGENG
    43.F.6 Capturing Non-Bank Financial Intermediation in the System of National Accounts and the External Sector StatisticsENGENG
    44.F.7 Impact of Fintech on Macroeconomic StatisticsENGENG
    45.F.8 Valuation of Debt Securities at both Market and Nominal Value ENGENG
    46.F.9 Valuation of Loans (Fair Value) ENG RUSENG
    47.F.10 Treatment of Cash Collateral ENGENG
    48.F.11 Treatment of electricity forwards (cancelled)
    49.F.12 Covering Hybrid Insurance and Pension ProductsENGENG
    50.F.13 Measurement of Margins on Buying and Selling of Financial Instruments ENGENG
    51.F.14 Treatment of Factoring Transactions ENGENG*
    52.F.15 Debt ConcessionalityENGENG
    53.F.16 Subscription Rights ENGENG
    54.F.17 Master Risk Participation Agreements (Cancelled)
    55.F.18 The Recording of Crypto Assets in Macroeconomic Statistics (Combined with DZ.2)ENG RUSENG*
      Guidance Notes Initial draft Consultation Endorsed
     Informal Economy (IETT)
    56.IE.1 Statistical Framework for the Informal EconomyENGENG RUSENG
      Guidance Notes Initial draft Consultation Endorsed
     Islamic Finance (IFTT)
    57.IF.1 Islamic Finance in the National Accounts and External Sector StatisticsENG ARA ENG ARA ENG
      Guidance Notes Initial draft Consultation Endorsed
     Balance of Payments (BPTT)
    58.B.8 Recording Citizenship-by-Investment ProgramsENGENG
    59.B.9 Treatment of External Assets and Related Income Declared Under Tax Amnesty in External Sector Statistics ENGENG
    60.B.12 Treatment of Equity in International Organizations That is in the Form of Unlisted Shares or Nonnegotiable EquityENGENG
      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) ENGENGENG
    62.C.5.1 Statistical Impact of the Change in Treatment of Operating Leases in Business AccountingENGENG
    63.C.5.2 Economic Ownership in the Context of Financial and Operating Lease Transactions, AircraftsENGENG
    64.C.6 Trade in Services ClassificationsENGENG
    65.C.7 Treatment of Travel Packages, Health-Related Travel, and Taxes and Fees on Passengers' TicketsENGENG
    66.C.8 Recording penalties and fines ENGENG
    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 EquityENGENGENG
    69.D.5 Eliminating the Imputations for an Entity Owned or Controlled by General Government that is used for Fiscal PurposesENGENG
    70.D.16 Treatment of Retained EarningsENGENG
    71.D.17 Identifying Superdividends and Establishing the Borderline Between Dividends and Withdrawal of Equity in the context of Direct InvestmentENG Issue Note ENG
      Guidance Notes Initial draft Consultation Endorsed
     Additional Issues
    72.AI.1 Valuation principles and methodologiesENGENGENG
    73.AI.2 Treatment of RentENGENG

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