## F.18 The Recording of Crypto Assets in Macroeconomic Statistics

## Source details

**Canonical URL:** [F.18 The Recording of Crypto Assets in Macroeconomic Statistics](https://www.imf.org/-/media/files/data/statistics/bpm6/fitt/fitt-f18-global-consultation-questionnaire.pdf)

## Other formats

- [Markdown version](/-/media/files/data/statistics/bpm6/fitt/fitt-f18-global-consultation-questionnaire.pdf.md)
- [Structured JSON version](/-/media/files/data/statistics/bpm6/fitt/fitt-f18-global-consultation-questionnaire.pdf.json)

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### Purpose and instructions
- The questionnaire is issued by the Financial and Payments Systems Task Team to collect coordinated answers on recording crypto assets in national accounts and balance of payments.
- Respondents are recommended to coordinate answers between national accounts and balance of payments compilers (for example, National Statistics Office and Central Bank) and to consult financial sector experts, including monetary and financial statisticians.
- Only one response is expected per country; if only one agency provides a coordinated answer, indicate that in Question 2.
- Contact emails provided for queries: STABPM6Update@imf.org and sna@un.org.

### Respondent information and relevance
- Standard respondent fields requested: Country, Institution/Organization, Name, Position/Title, Email.
- Question on area covered (Question 1): National Accounts; Balance of Payments; Both National Accounts and Balance of Payments.
- Relevance assessment (Question 2): High Relevance; Medium Relevance; Low Relevance; Not Relevant. Follow-up: Question 2.1 requests arguments supporting the relevance choice.

### Conceptual issues and proposed classification (GN paragraph 5)
- The Guidance Note (GN, paragraph 5) proposes grouping crypto assets into three broad categories:
  - Crypto assets designed to act as a general medium of exchange
    - with a corresponding liability
    - without a corresponding liability (CAWLM)
  - Crypto assets that only act as a medium of exchange within a platform or network
    - with a corresponding liability
    - without a corresponding liability (CAWLP)
  - Security tokens (which always have a counterpart liability)
    - Debt security crypto assets
    - Equity crypto assets
    - Derivative crypto assets

### Core questionnaire on classification and asset boundary (Questions 3–11)
- Question 3: Agreement with the distinction of crypto assets proposed in paragraph 5 of the GN (Yes / No / Undecided). Follow-up Question 3.1 requests reasons.
- Question 4: Agreement that all crypto assets meet the asset boundary (Yes / No / Undecided). Follow-up Question 4.1 requests reasons.
- Question 5: Agreement that all crypto assets with a corresponding liability should be recorded as financial assets (Yes / No / Undecided). Follow-up Question 5.1 requests reasons.
- Question 6: Agreement that main classification questions for CAWLM are (i) whether they concern financial or non-financial assets, and (ii) how to account for their creation (Yes / No / Undecided). Follow-up Question 6.1 requests reasons.
- Question 7: Suggestions on the digital assets decision tree in the GN (Annex II.1) and typology of crypto assets (Annex II.2) (Yes / No / Undecided). Follow-up Question 7.1 requests suggestions or additional explanations.
- Question 8: Agreement with considering the four classification options for CAWLM and related pros and cons presented in the GN (Yes / No / Undecided). Follow-up Question 8.1 requests reasons and other options, pros and cons.
- Question 9: Preference among classification options for CAWLM:
  - Option I (produced nonfinancial asset)
  - Option II (non-produced nonfinancial asset)
  - Option III (financial asset)
  - Option IV (hybrid asset)
  - Undecided
  - Follow-up Question 9.1 requests reasons.
- Question 10: Agreement that countries should start collecting data on ownership, transactions and stocks of crypto assets following high-level guidance in Annex VI (Yes / No / Undecided). Follow-up Question 10.1 requests reasons.
- Question 11: Agreement that classification of non-fungible tokens (NFTs) be addressed in a separate guidance note (under the Digitalization Task Team) (Yes / No / Undecided). Follow-up Question 11.1 requests reasons.

### Practical implementation and data collection (Questions 12–16)
- Question 12: Asks whether the institution has access to relevant source data to implement Annex VI guidance on creation, ownership, and uses of crypto assets (Yes / No).
  - If YES, respondents indicate which information is already collected and the data source used.
  - If NO, respondents identify data sources considered necessary to start collecting or improve information.
- Question 13: Tabular data source matrix covers collection status for:
  - Crypto assets with a corresponding liability: Creation, Uses, Stocks
  - CAWLM: Creation, Uses, Stocks
  - Potential data sources listed include:
    - Tax Authorities
    - Retailers that accept payments in crypto assets
    - Mining enterprise or validation providers
    - Crypto asset issuers
    - Crypto asset exchanges/trading platforms
    - Crypto wallet providers
- Question 14: Free-text field to add other sources.
- Question 15: Checklist of implementation challenges (select all that apply):
  - Technical Capacity
  - Resources
  - Access to Data Sources
  - Other Challenge (specify)
- Question 16: Interest in participating in an experimental estimates exercise to implement any of the options identified (Yes / No).
  - Question 16.1: If interested, whether technical assistance would be required (Yes / No).

### Transparency and consent (Question 17)
- Question 17: Consent to publish responses to global consultations to maximize transparency in the SNA and BPM update process (Yes / No).

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_Source: https://www.imf.org/-/media/files/data/statistics/bpm6/fitt/fitt-f18-global-consultation-questionnaire.pdf_