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Issue detail

Issue
25.d. Recognition of unincorporated branches
Issue description and recommendation

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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Chapters affected by this issue, and their status (For more information click corresponding chapter from the list)
  No draft yet, AEG/world review draft, Final draft
4. Institutional units and sectors
26. The rest of the world accounts

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