Special Purpose Entities: Guidelines for a Data Template

Author/Editor:

Carlos Sanchez-Munoz ; Artak Harutyunyan ; Padma S Hurree Gobin

Publication Date:

October 3, 2022

Electronic Access:

Free Download. Use the free Adobe Acrobat Reader to view this PDF file

Disclaimer: This Technical Guidance Note should not be reported as representing the views of the IMF. The views expressed in this Note are those of the author(s) and do not necessarily represent the views of the IMF, its Executive Board, or IMF management.

Summary:

The Note is meant to assist compilers in the practical application of the agreed defini¬tion to identify resident Special Purpose Entities (SPE) in their jurisdictions and in collecting and reporting SPE-related cross-border data. To this end, these guidelines provide practical advice on the (1) implementa¬tion of the definition of SPEs, (2) possible data sources and processes for collecting and compiling SPE-related statistics, and (3) reporting within the agreed Data Template.

Series:

Technical Notes and Manuals No. 2022/006

Subject:

Frequency:

occasional

English

Publication Date:

October 3, 2022

ISBN/ISSN:

9798400231490/2075-8669

Stock No:

TNMEA2022006

Pages:

57

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