## RECOMMENDATION 4 ON CLIMATE FINANCE — EXPLANATORY NOTE ON REPORTING TEMPLATES

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---

### Overview of templates and timeline
- Six sets of reporting templates defined to implement DGI-3 Recommendation 4 on Climate Finance by 2027:
  - Template #1: Debt securities issues — 1.1a-c: Stocks, nominal value; 1.2a-c: Stocks, market value; 1.3a-c: Net issues, market value. Breakdowns: Issuer sector, currency, maturity, interest rate, market.
  - Template #2: Debt securities holdings — 2.1a-c: Stocks, market value; 2.2a-c: Net transactions, market value. Breakdowns: Holder sector, residence of issuer, currency, maturity, interest rate, market.
  - Template #3: Debt securities FWTW — 3.1a-c: Stocks, market value. Breakdowns: Issuer sector, holder sector.
  - Template #4: Listed shares issues — 4.1: Stocks, market value; 4.2: Net issues, market value. Breakdowns: Issuer sector, currency.
  - Template #5: Listed shares holdings — 5.1: Stocks, market value; 5.2: Net transactions, market value. Breakdowns: Holder sector, residence of issuer, currency.
  - Template #6: Listed shares FWTW — 6.1: Stocks, market value. Breakdowns: Issuer sector, holder sector.
- Templates build on DGI-2 Recommendation 7 templates and use the Global Data Structure Definition for Sectoral Accounts (NA_SEC DSD).
- Workshops facilitating development:
  - Virtual Thematic Workshop on Securities Statistics and DGI-3 Recommendation 4 held on 15-16 May 2023.
  - Thematic Workshop hosted by the South African Reserve Bank on 5-6 October 2023.
- Publication date: October 2025 (updated version).

### Reporting targets, frequency, and self-commitments approach
- Reporting frequency and timeliness:
  - Reporting frequency: preferably quarterly.
  - Timeliness target: four months.
- Methodology:
  - Data are to follow the general statistical methodology of the BIS-ECB-IMF Handbook on Securities Statistics (HSS).
- Data category distinctions:
  - Core data: highlighted in orange in tables 1.1a, 1.2a and 1.3a; time series on green debt securities with basic breakdowns by currency of denomination and original maturity, further broken down by selected resident issuer sectors.
  - Advanced ambitions data: all other data in tables 1.1a, 1.2a, 1.3a and data in all other tables.
  - Priority data: part of advanced ambitions data, highlighted in blue; correspond broadly to the same breakdowns as core data.
- Step-wise dissemination targets:
  - Intermediate target: only core data on stocks of green debt securities issuances (data highlighted in orange in tables 1.1a and 1.2a) to be reported by end-2025.
  - Final target: core data on net issues of green debt securities (data highlighted in orange in table 1.3a) and all advanced ambitions data to be reported by end-2027.
- Self-commitments approach:
  - Economies specify which aggregates they commit to report for the 2025 intermediate and 2027 final targets.
  - Progress is assessed only against each economy’s self-commitments.
  - Economies are encouraged to disseminate as many data points as possible, ideally all core data and most priority data.
  - Illustrative guidance: core data represent a small share of the overall templates; priority data are a small subset of advanced ambitions data; economies can choose mixes of core, priority, and other advanced data for their self-commitments.

### Securities covered and definitions
- Instruments covered:
  - Climate finance debt securities and green listed shares.
- Debt securities instrument groupings:
  - Green debt securities: proceeds restricted to financing or refinancing activities or projects that improve the condition of the environment.
  - Sustainability debt securities: proceeds restricted to financing or refinancing activities or projects that improve the condition of the environment and society.
  - Sustainability-linked debt securities: characteristics (such as associated cash flow payments) are linked to achieving performance objectives that improve the condition of the environment and/or society.
- Aggregates mapping to templates:
  - Green debt securities: templates 1.1a to 3.1a.
  - Sustainability debt securities: templates 1.1b to 3.1b.
  - Sustainability-linked debt securities: templates 1.1c to 3.1c.
  - Green listed shares: templates 4 to 6.
- Climate finance debt securities cover both short-term and long-term debt securities.

### Sectoral and other breakdowns
- Issuances:
  - Securities issuances of all resident issuers recorded unconsolidated and split by issuing sector.
- Issuer sectoral split:
  - Issuer sectors: S11, S12, S13 and S14+S15.
  - Issuer subsectors: S121, S122, S124+S125+126+S127, S128+S129, and S1311.
  - Note: S13, S1311 and S14+S15 applicable for debt securities but not for listed shares.
  - Debt securities issued by securitisation corporations should be reported separately (and are part of subsector S125).
  - Public sector issuances cover general government, public non-financial corporations and public financial corporations.
- Holdings:
  - Securities holdings by residents should be split by holder sector and subsector:
    - Holder sectors: S11, S12, S13 and S14+S15.
    - Holder subsectors: S121, S122, S123, S124+S125+126+S127, S128+S129, and S1311.
    - Note: S121 and S123 only applicable for debt securities but not for listed shares.
  - Holdings by non-residents are calculated as total securities issued minus total holdings by residents.
  - To mitigate confidentiality issues for S122 and S123, aggregate sector S12T (sum of S122 and S123) is included to allow reporting only at S12T if necessary.
- Money market funds:
  - Debt securities and listed shares held by non-money market investment funds should be reported separately (and are also part of subsector S124+S125+126+S127).
- Sectoral stock and net transaction breakdown rules (must add up to totals):
  - Debt securities (templates 1a-c to 3a-c):
    - Currency of denomination (domestic and foreign).
    - Original maturity (short- and long-term, with further splits of long-term original maturities for issuances).
    - Residual maturity (remaining maturity up to and including one year).
    - Interest rate type (fixed rate and variable rate, with further splits of variable rate into Inflation-linked, Interest rate-linked, Asset price-linked).
    - Market of issuance (domestic and international), if feasible.
  - Listed shares (templates 4 to 6): only currency of denomination breakdown applicable.
  - Securities holdings (templates 2 and 5) also broken down by resident issuers vs. non-resident issuers.
- Consistency rules for subtotals:
  - Domestic vs. foreign currency, short-term vs. long-term maturity, fixed vs. variable interest rate, and domestic vs. international market sub-items should always add up to the total.
  - Detailed long-term original maturity items ("More than 1 year and up to and including 2 years", "More than 2 years and up to and including 5 years", "More than 5 years and up to and including 10 years", "More than ten years") should add up to "Long-term at original maturity" total.
  - Detailed variable interest rate items ("Inflation-linked", "Interest rate-linked", "Asset price-linked") should add up to "Variable interest rate" total.
  - Only the residual maturity item "Of which: Long term at original maturity, with a remaining maturity up to and including 1 year" is an "of which" sub-category of "Long-term at original maturity".

### Compilation guidance consistent with HSS
- Valuation:
  - HSS recommends presenting debt securities and listed shares on a market value basis (dirty price including accrued interest, excluding commissions, fees and taxes).
  - Liability positions of debt securities should also be presented at nominal value (HSS recommendation), although net transactions are not presented at nominal value.
  - Nominal value of stocks of debt securities issuances: sum of funds originally advanced (issue price), plus any subsequent advances, less repayments, plus accrued interest; nominal value in domestic currency of foreign currency securities includes revaluations from exchange rate changes.
- Recording conventions:
  - Stocks of debt securities and listed shares issuances: gross and unconsolidated outstanding amounts at end of each quarter.
  - Net transactions in issuances: net issuances = gross issuances minus redemptions or cancellations during a quarter.
  - Holdings by residents and non-residents: gross and unconsolidated outstanding amounts at end of each quarter.
  - Net transactions in holdings: net acquisitions = gross acquisitions minus disposals during a quarter.
  - Gross acquisitions: (1) purchases of newly issued securities from an issuer; or (2) purchases of existing securities from another holder on secondary market.
  - Disposals: (1) sale of securities to their issuers; or (2) sale of securities to new holders on the secondary market.
- Interest measurement for debt securities:
  - HSS and other international standards apply the debtor approach (interest receivable and payable identical across sectors).
  - Net transactions in debt securities should include accrued interest during the period and paid interest.

### Common dimensions, classification, and principal tables
- Repeated reporting dimensions across tables:
  - Issuer / Holder; Currency; Maturity; Interest rate; Market of issuance / Market; Residency: Residents (S1) and Non-residents (S2); Sectoral breakdown using 2008 SNA codes.
- Sector codes and subsectors explicitly used:
  - Non-financial corporations (S11).
  - Financial corporations (S12) with subsectors: S121, S122, S123, S124 to S127, S125A, S128, S129.
  - General government (S13) including Central government (S1311).
  - Households and NPISH (S14+S15).
  - Memo item: public sector.
- Maturity buckets explicitly preserved:
  - Short term at original maturity; Long term at original maturity; More than 1 year and up to and including 2 years; More than 2 years and up to and including 5 years; More than 5 years and up to and including 10 years; More than ten years; Of which: Long term at original maturity, with a remaining maturity up to and including 1 year.
- Interest rate breakdowns explicitly preserved:
  - Fixed interest rate; Variable interest rate (Inflation-linked; Interest rate-linked; Asset price-linked).
- Market breakdowns:
  - Domestic market; International market.
- Principal table series and labels preserved (selected examples):
  - Table 1.1a: Green Debt Securities Issues by Sector, Currency, Maturity, Interest Rate and Market of Issuance. Stocks at Nominal Value.
  - Table 1.2a: Green Debt Securities Issues by Sector, Currency, Maturity, Interest Rate and Market of Issuance. Stocks at Market Value.
  - Table 1.3a: Green Debt Securities Issues by Sector, Currency, Maturity, Interest Rate and Market of Issuance. Net Transactions at Market Value.
  - Table 2.1a: Green Debt Securities Holdings by Holder Sector, Issuer Residency, Currency, Maturity, Interest Rate and Market. Stocks at Market Value.
  - Table 3.1a: Green Debt Securities Issues and Holdings in a From-Whom-To-Whom Framework. Stocks at market value.
  - Table 1.1b / 1.2b / 1.3b and Table 2.1b / 2.2b / 3.1b: Sustainability Debt Securities equivalents.
  - Table 1.1c / 1.2c / 1.3c and Table 2.1c / 2.2c / 3.1c: Sustainability-Linked Debt Securities equivalents.
  - Table 4.1 / 4.2 / 5.1 / 5.2 / 6.1: Green Listed Shares issues, holdings and FWTW framework tables.
- Special operational notes embedded in templates:
  - *) Money market funds do not issue debt securities.
  - * Money market funds do not invest in long-term debt securities.
  - Money market funds typically do not hold listed shares.
  - Money market funds, securitisation FVCs, the general government sector and households and NPISH typically do not issue listed shares.
  - Central banks typically hold listed shares only for own investment purposes, which makes this data confidential.
  - 2008 SNA codes are used for sectors and subsectors.

### Data transmission ambitions and color-coding timeline
- Orange cells: Core data to be transmitted by end-2025.
- Blue cells: Priority advanced ambitions data to be transmitted by end-2027.
- White cells: Advanced ambitions data to be transmitted by end-2027.

*IMF Working Group on Securities Databases — Recommendation 4 on Climate Finance: Explanatory Note on Reporting Templates, October 2025 (updated version).*

### Section 1

### RECOMMENDATION 4 ON CLIMATE FINANCE — EXPLANATORY NOTE ON REPORTING TEMPLATES

### Overview of templates and timeline
- The Working Group on Securities Databases (WGSD) developed reporting templates to implement DGI-3 Recommendation 4 on Climate Finance by 2027.
- Six sets of reporting templates are defined, each including several tables:
  - Template #1: Debt securities issues — 1.1a-c: Stocks, nominal value; 1.2a-c: Stocks, market value; 1.3a-c: Net issues, market value. Breakdowns: Issuer sector, currency, maturity, interest rate, market.
  - Template #2: Debt securities holdings — 2.1a-c: Stocks, market value; 2.2a-c: Net transactions, market value. Breakdowns: Holder sector, residence of issuer, currency, maturity, interest rate, market.
  - Template #3: Debt securities FWTW — 3.1a-c: Stocks, market value. Breakdowns: Issuer sector, holder sector.
  - Template #4: Listed shares issues — 4.1: Stocks, market value; 4.2: Net issues, market value. Breakdowns: Issuer sector, currency.
  - Template #5: Listed shares holdings — 5.1: Stocks, market value; 5.2: Net transactions, market value. Breakdowns: Holder sector, residence of issuer, currency.
  - Template #6: Listed shares FWTW — 6.1: Stocks, market value. Breakdowns: Issuer sector, holder sector.
- The templates build on DGI-2 Recommendation 7 templates and use the Global Data Structure Definition for Sectoral Accounts (NA_SEC DSD).
- Virtual Thematic Workshop on Securities Statistics and DGI-3 Recommendation 4 held on 15-16 May 2023 and Thematic Workshop hosted by the South African Reserve Bank on 5-6 October 2023 significantly facilitated template development.
- Publication date: October 2025 (updated version).

### Reporting targets, frequency, and self-commitments approach
- Reporting frequency: preferably quarterly; timeliness target: four months.
- Data are to follow the general statistical methodology of the BIS-ECB-IMF Handbook on Securities Statistics (HSS).
- Distinction between data categories:
  - Core data: highlighted in orange in tables 1.1a, 1.2a and 1.3a; time series on green debt securities with basic breakdowns by currency of denomination and original maturity, further broken down by selected resident issuer sectors.
  - Advanced ambitions data: all other data in tables 1.1a, 1.2a, 1.3a and data in all other tables.
  - Priority data: part of advanced ambitions data, highlighted in blue; correspond broadly to the same breakdowns as core data.
- Step-wise dissemination targets:
  - Intermediate target: only core data on stocks of green debt securities issuances (data highlighted in orange in tables 1.1a and 1.2a) to be reported by end-2025.
  - Final target: core data on net issues of green debt securities (data highlighted in orange in table 1.3a) and all advanced ambitions data to be reported by end-2027.
- Self-commitments approach:
  - Economies specify which aggregates they commit to report for the 2025 intermediate and 2027 final targets.
  - Progress is assessed only against each economy’s self-commitments.
  - Economies are encouraged to disseminate as many data points as possible, ideally all core data and most priority data.
  - Illustrative guidance shows core data represent a small share of the overall templates; priority data are a small subset of advanced ambitions data; economies can choose mixes of core, priority, and other advanced data for their self-commitments.

### Securities covered and definitions
- Templates cover climate finance debt securities and green listed shares.
- Types of debt securities included: green, sustainability, and sustainability-linked debt securities.
  - Green debt securities: proceeds restricted to financing or refinancing activities or projects that improve the condition of the environment.
  - Sustainability debt securities: proceeds restricted to financing or refinancing activities or projects that improve the condition of the environment and society.
  - Sustainability-linked debt securities: characteristics (such as associated cash flow payments) are linked to achieving performance objectives that improve the condition of the environment and/or society.
- Aggregates mapping to templates:
  - Green debt securities: templates 1.1a to 3.1a.
  - Sustainability debt securities: templates 1.1b to 3.1b.
  - Sustainability-linked debt securities: templates 1.1c to 3.1c.
  - Green listed shares: templates 4 to 6.
- Climate finance debt securities cover both short-term and long-term debt securities.

### Sectoral and other breakdowns
- Issuances: Securities issuances of all resident issuers recorded unconsolidated and split by issuing sector.
- Sectoral split for issuers (applicable as specified):
  - Issuer sectors: S11, S12, S13 and S14+S15.
  - Issuer subsectors: S121, S122, S124+S125+126+S127, S128+S129, and S1311.
  - Note: S13, S1311 and S14+S15 applicable for debt securities but not for listed shares.
  - Debt securities issued by securitisation corporations should be reported separately (and are part of subsector S125).
  - Public sector issuances cover general government, public non-financial corporations and public financial corporations.
- Holdings: Securities holdings by residents should be split by holder sector and subsector:
  - Holder sectors: S11, S12, S13 and S14+S15.
  - Holder subsectors: S121, S122, S123, S124+S125+126+S127, S128+S129, and S1311.
  - Note: S121 and S123 only applicable for debt securities but not for listed shares.
  - Holdings by non-residents are calculated as total securities issued minus total holdings by residents.
  - To mitigate confidentiality issues for S122 and S123, aggregate sector S12T (sum of S122 and S123) is included to allow reporting only at S12T if necessary.
- Money market funds: debt securities and listed shares held by non-money market investment funds should be reported separately (and are also part of subsector S124+S125+126+S127).
- Sectoral stock and net transaction data are split by breakdowns that must add up to totals:
  - For debt securities (templates 1a-c to 3a-c): currency of denomination (domestic and foreign); original maturity (short- and long-term, with further splits of long-term original maturities for issuances); residual maturity (remaining maturity up to and including one year); interest rate type (fixed rate and variable rate, with further splits of variable rate into Inflation-linked, Interest rate-linked, Asset price-linked); market of issuance (domestic and international), if feasible.
  - For listed shares (templates 4 to 6): only currency of denomination breakdown applicable.
  - Securities holdings (templates 2 and 5) also broken down by resident issuers vs. non-resident issuers.
- Consistency rules for subtotals:
  - Domestic vs. foreign currency, short-term vs. long-term maturity, fixed vs. variable interest rate, and domestic vs. international market sub-items should always add up to the total.
  - Detailed long-term original maturity items ("More than 1 year and up to and including 2 years", "More than 2 years and up to and including 5 years", "More than 5 years and up to and including 10 years", "More than ten years") should add up to "Long-term at original maturity" total.
  - Detailed variable interest rate items ("Inflation-linked", "Interest rate-linked", "Asset price-linked") should add up to "Variable interest rate" total.
  - Only the residual maturity item "Of which: Long term at original maturity, with a remaining maturity up to and including 1 year" is an "of which" sub-category of "Long-term at original maturity".

### Compilation guidance consistent with HSS
- Valuation:
  - HSS recommends presenting debt securities and listed shares on a market value basis (dirty price including accrued interest, excluding commissions, fees and taxes).
  - Liability positions of debt securities should also be presented at nominal value (HSS recommendation), although net transactions are not presented at nominal value.
  - Nominal value of stocks of debt securities issuances: sum of funds originally advanced (issue price), plus any subsequent advances, less repayments, plus accrued interest; nominal value in domestic currency of foreign currency securities includes revaluations from exchange rate changes.
- Recording conventions:
  - Stocks of debt securities and listed shares issuances: gross and unconsolidated outstanding amounts at end of each quarter.
  - Net transactions in issuances: net issuances = gross issuances minus redemptions or cancellations during a quarter.
  - Holdings by residents and non-residents: gross and unconsolidated outstanding amounts at end of each quarter.
  - Net transactions in holdings: net acquisitions = gross acquisitions minus disposals during a quarter.
  - Gross acquisitions: (1) purchases of newly issued securities from an issuer; or (2) purchases of existing securities from another holder on secondary market.
  - Disposals: (1) sale of securities to their issuers; or (2) sale of securities to new holders on the secondary market.
- Interest measurement for debt securities:
  - HSS and other international standards apply the debtor approach (interest receivable and payable identical across sectors).
  - Net transactions in debt securities should include accrued interest during the period and paid interest.

*IMF Working Group on Securities Databases — Recommendation 4 on Climate Finance: Explanatory Note on Reporting Templates, October 2025 (updated version).*

### Section 2

### dgi-recommendation-4-on-climate-finance-explanatory-note-on-reporting-templates - Section 2

### Scope and Coverage of Templates
- Templates cover Debt Securities for three instrument groupings:
  - Green Debt Securities
  - Sustainability Debt Securities
  - Sustainability-Linked Debt Securities
- Templates include tables for:
  - Issues (Stocks at Nominal Value; Stocks at Market Value; Net Transactions at Market Value)
  - Holdings (Stocks at Market Value; Net Transactions at Market Value)
  - From-Whom-To-Whom framework (Stocks at market value)

### Common Dimensions and Classification
- Repeated reporting dimensions across tables:
  - Issuer / Holder
  - Currency
  - Maturity
  - Interest rate
  - Market of issuance / Market
  - Residency: Residents (S1) and Non-residents (S2)
  - Sectoral breakdown using 2008 SNA codes: Non-financial corporations (S11); Financial corporations (S12) with subsectors (S121, S122, S123, S124 to S127, S125A, S128, S129); General government (S13) including Central government (S1311); Households and NPISH (S14+S15)
  - Memo item: public sector
- Maturity buckets explicitly preserved as listed:
  - Short term at original maturity
  - Long term at original maturity
  - More than 1 year and up to and including 2 years
  - More than 2 years and up to and including 5 years
  - More than 5 years and up to and including 10 years
  - More than ten years
  - Of which: Long term at original maturity, with a remaining maturity up to and including 1 year
- Interest rate breakdowns explicitly preserved:
  - Fixed interest rate
  - Variable interest rate
    - Inflation-linked
    - Interest rate-linked
    - Asset price-linked
- Market breakdowns:
  - Domestic market
  - International market

### Reporting Priorities and Timelines (cell color coding)
- Orange cells: Core data to be transmitted by end-2025
- Blue cells: Priority advanced ambitions data to be transmitted by end-2027
- White cells: Advanced ambitions data to be transmitted by end-2027

### Special Notes and Operational Guidance Embedded in Templates
- *) Money market funds do not issue debt securities.
- * Money market funds do not invest in long-term debt securities.
- 2008 SNA codes are used for sectors and subsectors.

### Table Inventory (labels preserved as presented)
- Table 1.1a: Green Debt Securities Issues by Sector, Currency, Maturity, Interest Rate and Market of Issuance. Stocks at Nominal Value
- Table 1.2a: Green Debt Securities Issues by Sector, Currency, Maturity, Interest Rate and Market of Issuance. Stocks at Market Value
- Table 1.3a: Green Debt Securities Issues by Sector, Currency, Maturity, Interest Rate and Market of Issuance. Net Transactions at Market Value
- Table 2.1a: Green Debt Securities Holdings by Holder Sector, Issuer Residency, Currency, Maturity, Interest Rate and Market. Stocks at Market Value
- Table 2.2a: Green Debt Securities Holdings by Holder Sector, Issuer Residency, Currency, Maturity, Interest Rate and Market. Net Transactions at Market Value
- Table 3.1a: Green Debt Securities Issues and Holdings in a From-Whom-To-Whom Framework. Stocks at market value
- Table 1.1b: Sustainability Debt Securities Issues by Sector, Currency, Maturity, Interest Rate and Market of Issuance. Stocks at Nominal Value
- Table 1.2b: Sustainability Debt Securities Issues by Sector, Currency, Maturity, Interest Rate and Market of Issuance. Stocks at Market Value
- Table 1.3b: Sustainability Debt Securities Issues by Sector, Currency, Maturity, Interest Rate and Market of Issuance. Net Transactions at Market Value
- Table 2.1b: Sustainability Debt Securities Holdings by Holder Sector, Issuer Residency, Currency, Maturity, Interest Rate and Market. Stocks at Market Value
- Table 2.2b: Sustainability Debt Securities Holdings by Holder Sector, Issuer Residency, Currency, Maturity, Interest Rate and Market. Net Transactions at Market Value
- Table 3.1b: Sustainability Debt Securities Issues and Holdings in a From-Whom-To-Whom Framework. Stocks at market value
- Table 1.1c: Sustainability-Linked Debt Securities Issues by Sector, Currency, Maturity, Interest Rate and Market of Issuance.

*International Monetary Fund — Templates for self-commitments for Recommendation 4 on Climate Finance of the G20 Data Gaps Initiative 3*

### Section 3

### Templates for self-commitments for Recommendation 4 on Climate Finance of the G20 Data Gaps Initiative 3: Section 3

### Coverage: Instruments, Sectors, and Valuation Bases
- Instrument categories covered:
  - Sustainability-Linked Debt Securities (Issues and Holdings)
  - Green Listed Shares (Issues and Holdings)
- Valuation/measurement bases explicitly referenced:
  - Stocks at Nominal Value
  - Stocks at Market Value
  - Net Transactions at Market Value
  - From-Whom-To-Whom Framework (Stocks at market value)
- Referential classification system:
  - 2008 SNA codes are used for sectors and subsectors.

### Reporting dimensions and breakdowns required across tables
- Issuer / Holder segmentation:
  - Residents (S1)
  - Non-residents (S2)
  - All resident issuers (S1)
  - All holders (S1+S2)
  - Detailed sectors and subsectors, including:
    - Non-financial corporations (S11)
    - Financial corporations (S12), with subsectors:
      - Central bank (S121)
      - Other deposit-taking corporations (S122)
      - Money market funds* (S123)
      - Other financial corporations (S124 to S127)
      - Securitisation corporations (S125A)
      - Insurance corporations and pension funds (S128,S129)
    - General government (S13) and Of which: Central government (S1311)
    - Households and NPISH (S14+S15)
- Currency breakdowns:
  - By domestic currency
  - By foreign currency
- Maturity breakdowns:
  - Short term at original maturity
  - Long term at original maturity, with subcategories:
    - More than 1 year and up to and including 2 years
    - More than 2 years and up to and including 5 years
    - More than 5 years and up to and including 10 years
    - More than ten years
    - Of which: Long term at original maturity, with a remaining maturity up to and including 1 year
- Interest rate breakdowns:
  - Fixed interest rate
  - Variable interest rate, including:
    - Inflation-linked
    - Interest rate-linked
    - Asset price-linked
- Market of issuance / market dimension:
  - Domestic market
  - International market
  - Market of issuance vs. market of investment (holdings tables)
- Special holder/issuer notes:
  - Money market funds do not issue debt securities.
  - Money market funds do not invest in long-term debt securities.
  - Money market funds typically do not hold listed shares.
  - Money market funds, securitisation FVCs, the general government sector and households and NPISH typically do not issue listed shares.
  - Central banks typically hold listed shares only for own investment purposes, which makes this data confidential.

### Principal table series and focus
- Sustainability-Linked Debt Securities:
  - Table 1.2c: Sustainability-Linked Debt Securities Issues by Sector, Currency, Maturity, Interest Rate and Market of Issuance. Stocks at Market Value
  - Table 1.3c: Sustainability-Linked Debt Securities Issues by Sector, Currency, Maturity, Interest Rate and Market of Issuance. Net Transactions at Market Value
  - Table 2.1c: Sustainability-Linked Debt Securities Holdings by Holder Sector, Issuer Residency, Currency, Maturity, Interest Rate and Market. Stocks at Market Value
  - Table 2.2c: Sustainability-Linked Debt Securities Holdings by Holder Sector, Issuer Residency, Currency, Maturity, Interest Rate and Market. Net Transactions at Market Value
  - Table 3.1c: Sustainability-Linked Debt Securities Issues and Holdings in a From-Whom-To-Whom Framework. Stocks at market value
- Green Listed Shares:
  - Table 4.1: Green Listed Shares Issues by Sector and Currency. Stocks at Market Value
  - Table 4.2: Green Listed Shares Issues by Sector and Currency. Net Transactions at Market Value
  - Table 5.1: Green Listed Shares Holdings by Holder Sector and Currency, Maturity. Stocks at Market Value
  - Table 5.2: Green Listed Shares Holdings by Holder Sector and Currency. Net Transactions at Market Value
  - Table 6.1: Green Listed Shares Issues and Holdings in a From-Whom-To-Whom Framework. Stocks at market value

### Data transmission ambitions and timeline
- Cells color coding indicating reporting ambitions:
  - Blue cells: Priority advanced ambitions data to be transmitted by end-2027
  - White cells: Advanced ambitions data to be transmitted by end-2027

*Templates and notes reflect sector and instrument-level disaggregation, valuation bases, and specific exclusions/notes for money market funds, securitisation vehicles, and central banks as indicated.*

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_Source: https://www.imf.org/-/media/files/data/statistics/wgsd/dgi-recommendation-4-on-climate-finance-explanatory-note-on-reporting-templates.pdf_