## BPM7 Annex 1. Exceptional Financing Transactions: Annotated Outline

## Source details

**Canonical URL:** [BPM7 Annex 1. Exceptional Financing Transactions: Annotated Outline](https://www.imf.org/-/media/files/data/statistics/bmp7/final-annotated-outlines/bpm7-annex-1-exceptional-financing-transactions-annotated-outline.pdf)

## Other formats

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### Overview
- Document title: BPM7 Annex 1. Exceptional Financing Transactions: Annotated Outline.
- Context header text: BPM6/2008 SNA Update; IMF Committee on Balance of Payments Statistics; Approved/Final Version.
- Purpose:
  - As in BPM6 Appendix 1, this annex will focus on the identification of exceptional financing transactions.
  - The chapter will have separate sections on introduction (Section I), transfers (Section II), debt-for-equity swap (Section III), borrowing for balance of payments support (Section IV), debt rescheduling or refinancing (Section V), debt prepayment and debt buyback (Section VI), and accumulation and repayment of debt arrears (Section VII).
  - See the Schematic Overview for details.
- Intended changes:
  - Although no significant changes will be introduced, some adjustments may be made to improve the consistency of the language with other macroeconomic statistics manuals (e.g., 2025 SNA) as appropriate.
- Administrative note:
  - Prepared by Jannick Damgaard (BPM editor) and cleared by Carlos Sánchez-Muñoz (BPM Project Manager).

### Schematic Overview (Chapter structure)
- I Introduction
- II Transfers
  - Debt Forgiveness
  - Other Intergovernmental Transfer
- III Debt-for-Equity Swap
- IV Borrowing for Balance of Payments Support
- V Debt Rescheduling or Refinancing
- VI Debt Prepayment and Debt Buyback
- VII Accumulation and Repayment of Debt Arrears
  - Accumulation of Arrears—Current Period
  - Repayment of Arrears

### References and consultations
- References:
  - BPM6, Appendix 1: Exceptional Financing Transactions
- Key Stakeholders Consulted:
  - Balance of Payments Task Team
  - System of National Accounts Lead Editor
  - Global Consultation of the External Sector Statistics Community

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_Source: https://www.imf.org/-/media/files/data/statistics/bmp7/final-annotated-outlines/bpm7-annex-1-exceptional-financing-transactions-annotated-outline.pdf_