## 1. A technical assistance (TA) mission on external sector statistics (ESS) was conducted ## Source details **Canonical URL:** [1. A technical assistance (TA) mission on external sector statistics (ESS) was conducted](https://www.imf.org/-/media/files/publications/cr/2020/english/1mmrea2020002.pdf) ## Other formats - [Markdown version](/-/media/files/publications/cr/2020/english/1mmrea2020002.pdf.md) - [Structured JSON version](/-/media/files/publications/cr/2020/english/1mmrea2020002.pdf.json) --- ### Mission overview and context - A TA mission on external sector statistics (ESS) was conducted for the Directorate of Investment and Company Administration of Myanmar (DICA) in Yangon during April 10–12, 2019. - This was the sixth mission under the Project on the Improvement of ESS in the Asia–Pacific region. - Project funding and management: - Funded by the Government of Japan. - Managed by the IMF Statistics Department (STA). - Implemented by the IMF Capacity Development Office in Thailand (CDOT). ### Capacity building, training, and operational outcomes - Intensive hands-on training through peripatetic TA missions contributed to building capacity of DICA compilers and translated into successful FDI surveys (FDIS) conducted last year. - Improvements and outputs: - Inclusion of FDI in oil and gas sector, one of the largest FDI recipients for Myanmar. - DICA compiles quarterly FDI flows and positions and submits to the Central Bank of Myanmar (CBM) on a regular basis to support CBM’s compilation of the balance of payments and international investment position (IIP). - DICA participates in the Coordinated Direct Investment Survey (CDIS) with regular submission of data to the STA. - Response rates and coverage from previous work: - FDIS–2017 achieved approximately 90 percent response rate for general FDI companies. - FDIS–2017 achieved almost 100 percent response rate for the oil and gas sector. ### Sampling frame, sample sizes, and coverage targets - Hands-on training focused on identifying and expanding the sampling frame for FDIS–2018. - Changes and targets: - Sample size expanded from FDIS–2017 to cover additional 115 companies. - The total FDIS–2018 sample size of 180 general FDI companies is expected to cover around 96 percent of the total FDI position (USD 26 billion out of USD 27 billion), based on end-September 2018 estimated figures. - Elsewhere in the document the total annual FDIS–2018 samples of around 196 general FDI companies is expected to capture around 96 percent of the total FDI position (USD 26 billion out of USD 27 billion), based on estimated position as at end–2018. - For oil and gas, banking, and power generation sectors, all companies/projects will be covered in FDIS–2018 (full coverage for these sectors). - FDIS–2017 composition (for reference): - Around 40 companies in the oil and gas sector. - 13 local branches of foreign banks. - Around 80 general FDI companies. ### Main outcomes and mission assistance (survey design and preparatory work) - Main outcomes of the mission: - Constructed the sampling frame for the annual FDIS for the year 2018 (FDIS–2018), with new companies added. - Assisted DICA officials in designing sector-specific survey process and work plan. - Assisted DICA officials on preparatory tasks and planning of the FDIS awareness workshops. - Introduced the FDIS to the power generation sector. - Preparatory tasks for awareness workshop: - Three-day awareness workshop planned for 115 companies that had not participated previously. - Workshops tentatively set for three days with estimated participation of around 115 companies (30–40 companies per day); group comprises 100 general FDI companies and 15 power generation companies. - Mission assisted drafting cover letters and suggested correspondence with MOEE and MOGE to secure cooperation and identify power sector companies. ### Sector-specific FDIS guidance and recommendations - Recommended sequencing and sampling use: - Oil and gas sector: - Use the sampling frame for FDIS–2017 for FDIS–2018. - Launch the survey by end April 2019; submission deadline end of June 2019. - Continue annual FDI survey for oil and gas; add new projects annually. - Correspond with the Myanma Oil and Gas Enterprise (MOGE) for continuous cooperation. - Banking sector: - Use same respondent list as FDIS–2017. - Launch survey by end April 2019 for banks that participated in FDIS–2017. - Invite two banks that did not participate in FDIS–2017 to the awareness workshop and send survey form with end–July 2019 as suggested deadline. - General FDI companies: - Conduct survey in two stages: - Stage 1: previously surveyed companies with revised sampling frame — launch by end–April 2019. - Stage 2: new companies identified during the mission — launch after awareness program in early July 2019. - Encourage participation of largest companies by estimated position and recent large investors to secure response rates. - Power generation sector: - Expand FDIS–2018 to cover power generation FDI for the first time. - Use administrative records of MOEE to select companies with potential foreign investments. - Launch after awareness program in early July 2019. - Invite MOEE officials as observers to the awareness workshop. ### Modifications to survey forms and data collection advice - Mission assisted in updating annual FDIS survey forms to capture additional information requested by DICA management (including employment-related data). - For oil and gas sector FDIS–2018, the mission assisted in simplifying the survey form by excluding historical data already captured in previous round. - Guidance emphasized: - Keep survey forms as simple as possible to avoid respondent burden and preserve high response rates. - Expect that FDI-related data will likely be provided by accounting/finance departments; additional variables (e.g., employment) may require inter-departmental coordination and longer response time. ### Awareness workshop execution and recommended actions - Actions recommended: - Correspond with new companies (additional 115 entities) and send official invitation to the awareness workshop (target: early July 2019; July 2019 listed as target/completion). - Conduct a three-day awareness workshop with around 30–40 companies invited for each day. - Closely follow up invitations to ensure maximum participation, prioritizing the largest companies by estimated position and recent large investments. - Invite MOEE officials to participate as observers. - Incorporate any additional data received from respondents for the 2017 FDI survey into the direct investment worksheet and publish revised 2017 CDIS data alongside annual data for 2018 (target: August 2019). ### Updated action plan and priority recommendations (selected items) - High-priority (H) items with target dates and responsible institution: - Launch the annual FDIS–2018 for the oil and gas sector, banking sector, and general FDI companies. — July 2019 — DICA - Correspond with new companies (additional 115 entities) and send official invitation to the awareness workshop. — July 2019 — DICA - Compile quarterly FDI statistics based on data from the FEMD and other administrative sources; submit results to the CBM’s Balance of Payments Section (BPS) on a continuous basis. — Continuous basis - Use the sampling frame developed with mission assistance to conduct FDIS–2018 and adopt the same sampling frame used for FDIS–2017 for oil and gas. — May–July 2019 - Conduct the FDI survey for the oil and gas sector on an annual basis and add new projects annually. — Annually - Incorporate larger direct investment enterprises to the FDI survey frame based on FEMD data and other administrative sources for subsequent annual surveys. — Annually - Medium-priority (M) items: - Develop a summary report on the results of FDIS–2018 and submit to DICA management. — December 2019 - Leverage serviceability of FDI statistics via publication classified by different data dimensions. — Continuous basis - Allocate work among FDI compilers by assigning different officers to different surveys for specialization. — Continuous basis - Correspond with MOGE and MOEE for cooperation and identification of additional companies for the power sector. — July 2019 - Conduct the three-day awareness workshop for three days with around 30–40 companies invited for each day. — July 2019 - Incorporate additional data for the 2017 FDI survey and publish revised 2017 CDIS data. — August 2019 - Continue training new DICA FDI compilers and officials of other relevant government institutions. — Continuous basis ### Capacity building and knowledge management - Mission commended DICA for proactive capacity development, including training newly recruited staff in the Planning and Statistics Division. - Recommended continued in-house and on-the-job training by experienced compilers, and nomination of compilers to regional workshops/courses relevant to FDI statistics. ### Officials met during the mission - Mr. Kyaw Win Tun — Director, Planning & Statistics / DICA - Mr. Khin Maung Phyu — Deputy Director, Planning & Statistics / DICA - Mr. Myo Htun — Deputy Director, Planning & Statistics / DICA - Ms. Yin Min Hla — Assistant Director, Planning & Statistics / DICA - Ms. Ei Thinzar Win — Assistant Director, Planning & Statistics / DICA - Ms. Nyein Moh Moh Zaw — Deputy Staff Officer, Planning & Statistics / DICA - Mr. Akar Thant — Staff Officer, Planning & Statistics / DICA ### Appendix I. FDIS–2018 Survey Form for the Oil and Gas Sector — key fields - Project Details: - Project Name; MIC Permit Number; Year of MIC permit; Production Block / Area; MIC approved investment (US$ mn); Name of operator; Current stage of investment (Exploration/ Development/ Production/Terminated) - Details of Participating Partners: - Name of Partner Company (including operator(s)); Country of Residence of Partner Company; Percentage Share of Ownership of the Project (or equivalent of each partner) - Annual Investments of Recoverable Cost, Cost Oil Recovered and Profit Oil Income by Operator and Partner Companies: - Currency: US$ millions; Years reported: 2017, 2018 - Invested recoverable cost by operator and participating partners; Cost recovered by cost oil during the year; Profit oil to the operator and participating partners during the year - Details on Recoverable Cost and Profit Oil: - Currency: US$ millions; Columns: 2017, 2018 - Recoverable cost (capital and non-capital) balance at the beginning of the year; Recoverable cost (capital and non-capital) expenses added during the year; Cost recovered by cost oil during the year (-); Other additions/ (subtractions) of capital during the year; Recoverable cost (capital and non-capital) balance as at the end of the year - Total before tax profit oil to the operator and participating partners (excluding MOEE) during the year - Details on Annual Payments to the Government: - Currency: US$ millions; Columns: 2017, 2018 - Government royalty payments; Signature bonus payments; Production bonus payments; Other payments from operator ### Appendix II. Equity Section of FDIS–2018 Survey Form for the Banking Sector and General FDI Companies — key fields - Equity owned in your enterprise and dividends paid: - Please report in preferred currency in millions "currency" - Key snapshot date: 01/04/2018 - Reporting fields at 01/04/2018: Capital paid up to 01/04/2018; Retained earnings/losses cumulated up to 01/04/2018; Reserve at 01/04/2018; Total equity at 01/04/2018 (1234 = 1+2+3) - Investor type breakdown: 4.1 Direct investors; 4.2 Other non-residents; 4.3 Residents; 4 Total - Example/placeholder numeric entries shown in the form: 0%; 0; 0%; 0; 0; 0%; 0 - Equity transactions during FY 2018-19: - Reporting fields: Purchase of new or already issued shares during FY 2018-19; Sale of shares during FY 2018-19; Retained earnings / losses attributable to shareholder during FY 2018-19; Change in reserves attributable to shareholder during FY 2018-2019; Valuations gains (+)/ losses (-) to capital (if any); Total equity transactions for FY (Does not include valuation gains/losses) 2018-19 - Column numbering shown: 5 6 7 8 9; Calculation example: 10 = 5-6+7+8 - Example/placeholder numeric entries shown in the form: 0%; 0; 0%; 0; 0; 0%; 0; 0%; 000000 - Instruction: Please select reporting currency - Equity position at 31/03/2019 and FY outcomes: - Reporting fields at 31/03/2019: Capital paid up to 31/03/2019; Retained earnings/losses cumulated up to 31/03/2019; Reserve at 31/03/2019; Total equity at 31/03/2019; Dividends or remitted profits (for branches) declared during FY 2018-19; Percentage share of equity of investor at the end of the year (%) - Calculation/column references: 11=1+5-6+9; 12=2+7; 13=3+8; 14=11+12+13; 15 16 - Example/placeholder numeric entries shown in the form: 4.1 Direct investors: 0% 00000% 0% 00000% 00000% 0% 00000%; 4.2 Other non-residents: 0% 00000%; 4.3 Residents: 0% 00000%; 4 Total: 0% 000000% - Instruction: Please select reporting currency ### Appendix III. Debt Section of the Survey Form for General FDI Companies – 2018 — key fields - Debt instruments reporting (overview): - Section number: 5 - Reporting instruction: Debt instruments and interest due by your enterprise, please report in transaction currency in millions (ex: MMK millions, USD millions, EUR millions, etc.) - Reporting columns and calculation: 1 2 3 4 = 1+2-3 5 - Reporting fields: Debt in instruments as at 01/04/2018 (opening balance); New debt incurred during FY 2018-19; Debt extinguished during FY 2018-19; Debt instruments as at 31/03/2019; Interest incurred to this shareholder during FY 2018-19 - Creditor and instrument detail fields: - Type of creditors: 5.1 Direct investors: Country of residence of the investor; Type of Debt Instrument (eg; Foreign Loan, Trade Credit); Currency of Reporting (ex: MMK millions, USD millions, EUR millions, etc); 5.2 Other non-residents - Example/placeholder numeric entries shown in the form: 0.0; 0.0; 0.0; 0.0; 0.0 *Source: IMF TA mission report to DICA, April 10–12, 2019.* ### 1. A technical assistance (TA) mission on external sector statistics (ESS) was conducted ### 1mmrea2020002 - 1. A technical assistance (TA) mission on external sector statistics (ESS) was conducted ### Mission overview and context - A TA mission on external sector statistics (ESS) was conducted for the Directorate of Investment and Company Administration of Myanmar (DICA) in Yangon during April 10–12, 2019. - This was the sixth mission under the Project on the Improvement of ESS in the Asia–Pacific region. - Project funding and management: - Funded by the Government of Japan. - Managed by the IMF Statistics Department (STA). - Implemented by the IMF Capacity Development Office in Thailand (CDOT). ### Capacity building, training, and operational outcomes - Intensive hands-on training through peripatetic TA missions contributed to building capacity of DICA compilers and translated into successful FDI surveys (FDIS) conducted last year. - Improvements and outputs: - Inclusion of FDI in oil and gas sector, one of the largest FDI recipients for Myanmar. - DICA compiles quarterly FDI flows and positions and submits to the Central Bank of Myanmar (CBM) on a regular basis to support CBM’s compilation of the balance of payments and international investment position (IIP). - DICA participates in the Coordinated Direct Investment Survey (CDIS) with regular submission of data to the STA. - Response rates and coverage from previous work: - FDIS–2017 achieved approximately 90 percent response rate for general FDI companies. - FDIS–2017 achieved almost 100 percent response rate for the oil and gas sector. ### Sampling frame, sample sizes, and coverage targets - Hands-on training focused on identifying and expanding the sampling frame for FDIS–2018. - Changes and targets: - Sample size expanded from FDIS–2017 to cover additional 115 companies. - The total FDIS–2018 sample size of 180 general FDI companies is expected to cover around 96 percent of the total FDI position (USD 26 billion out of USD 27 billion), based on end-September 2018 estimated figures. - Elsewhere in the document the total annual FDIS–2018 samples of around 196 general FDI companies is expected to capture around 96 percent of the total FDI position (USD 26 billion out of USD 27 billion), based on estimated position as at end–2018. - For oil and gas, banking, and power generation sectors, all companies/projects will be covered in FDIS–2018 (full coverage for these sectors). - FDIS–2017 composition (for reference): - Around 40 companies in the oil and gas sector. - 13 local branches of foreign banks. - Around 80 general FDI companies. ### Main outcomes and mission assistance (survey design and preparatory work) - Main outcomes of the mission: - Constructed the sampling frame for the annual FDIS for the year 2018 (FDIS–2018), with new companies added. - Assisted DICA officials in designing sector-specific survey process and work plan. - Assisted DICA officials on preparatory tasks and planning of the FDIS awareness workshops. - Introduced the FDIS to the power generation sector. - Preparatory tasks for awareness workshop: - Three-day awareness workshop planned for 115 companies that had not participated previously. - Workshops tentatively set for three days with estimated participation of around 115 companies (30–40 companies per day); group comprises 100 general FDI companies and 15 power generation companies. - Mission assisted drafting cover letters and suggested correspondence with MOEE and MOGE to secure cooperation and identify power sector companies. ### Sector-specific FDIS guidance and recommendations - Recommended sequencing and sampling use: - Oil and gas sector: - Use the sampling frame for FDIS–2017 for FDIS–2018. - Launch the survey by end April 2019; submission deadline end of June 2019. - Continue annual FDI survey for oil and gas; add new projects annually. - Correspond with the Myanma Oil and Gas Enterprise (MOGE) for continuous cooperation. - Banking sector: - Use same respondent list as FDIS–2017. - Launch survey by end April 2019 for banks that participated in FDIS–2017. - Invite two banks that did not participate in FDIS–2017 to the awareness workshop and send survey form with end–July 2019 as suggested deadline. - General FDI companies: - Conduct survey in two stages: - Stage 1: previously surveyed companies with revised sampling frame — launch by end–April 2019. - Stage 2: new companies identified during the mission — launch after awareness program in early July 2019. - Encourage participation of largest companies by estimated position and recent large investors to secure response rates. - Power generation sector: - Expand FDIS–2018 to cover power generation FDI for the first time. - Use administrative records of MOEE to select companies with potential foreign investments. - Launch after awareness program in early July 2019. - Invite MOEE officials as observers to the awareness workshop. ### Modifications to survey forms and data collection advice - Mission assisted in updating annual FDIS survey forms to capture additional information requested by DICA management (including employment-related data). - For oil and gas sector FDIS–2018, the mission assisted in simplifying the survey form by excluding historical data already captured in previous round. - Guidance emphasized: - Keep survey forms as simple as possible to avoid respondent burden and preserve high response rates. - Expect that FDI-related data will likely be provided by accounting/finance departments; additional variables (e.g., employment) may require inter-departmental coordination and longer response time. ### Awareness workshop execution and recommended actions - Actions recommended: - Correspond with new companies (additional 115 entities) and send official invitation to the awareness workshop (target: early July 2019; July 2019 listed as target/completion). - Conduct a three-day awareness workshop with around 30–40 companies invited for each day. - Closely follow up invitations to ensure maximum participation, prioritizing the largest companies by estimated position and recent large investments. - Invite MOEE officials to participate as observers. - Incorporate any additional data received from respondents for the 2017 FDI survey into the direct investment worksheet and publish revised 2017 CDIS data alongside annual data for 2018 (target: August 2019). ### Updated action plan and priority recommendations (selected items) - High-priority (H) items with target dates and responsible institution: - Launch the annual FDIS–2018 for the oil and gas sector, banking sector, and general FDI companies. — July 2019 — DICA - Correspond with new companies (additional 115 entities) and send official invitation to the awareness workshop. — July 2019 — DICA - Compile quarterly FDI statistics based on data from the FEMD and other administrative sources; submit results to the CBM’s Balance of Payments Section (BPS) on a continuous basis. — Continuous basis - Use the sampling frame developed with mission assistance to conduct FDIS–2018 and adopt the same sampling frame used for FDIS–2017 for oil and gas. — May–July 2019 - Conduct the FDI survey for the oil and gas sector on an annual basis and add new projects annually. — Annually - Incorporate larger direct investment enterprises to the FDI survey frame based on FEMD data and other administrative sources for subsequent annual surveys. — Annually - Medium-priority (M) items: - Develop a summary report on the results of FDIS–2018 and submit to DICA management. — December 2019 - Leverage serviceability of FDI statistics via publication classified by different data dimensions. — Continuous basis - Allocate work among FDI compilers by assigning different officers to different surveys for specialization. — Continuous basis - Correspond with MOGE and MOEE for cooperation and identification of additional companies for the power sector. — July 2019 - Conduct the three-day awareness workshop for three days with around 30–40 companies invited for each day. — July 2019 - Incorporate additional data for the 2017 FDI survey and publish revised 2017 CDIS data. — August 2019 - Continue training new DICA FDI compilers and officials of other relevant government institutions. — Continuous basis ### Capacity building and knowledge management - Mission commended DICA for proactive capacity development, including training newly recruited staff in the Planning and Statistics Division. - Recommended continued in-house and on-the-job training by experienced compilers, and nomination of compilers to regional workshops/courses relevant to FDI statistics. ### Officials met during the mission - Mr. Kyaw Win Tun — Director, Planning & Statistics / DICA - Mr. Khin Maung Phyu — Deputy Director, Planning & Statistics / DICA - Mr. Myo Htun — Deputy Director, Planning & Statistics / DICA - Ms. Yin Min Hla — Assistant Director, Planning & Statistics / DICA - Ms. Ei Thinzar Win — Assistant Director, Planning & Statistics / DICA - Ms. Nyein Moh Moh Zaw — Deputy Staff Officer, Planning & Statistics / DICA - Mr. Akar Thant — Staff Officer, Planning & Statistics / DICA *Source: IMF TA mission report to DICA, April 10–12, 2019.* ### Appendix I. FDIS–2018 Survey Form for the Oil and Gas Sector ### Appendix I. FDIS–2018 Survey Form for the Oil and Gas Sector ### Project Details (Project-wise Information on Foreign Direct Investments (FDI) to the Oil and Gas Sector) - Project Name - MIC Permit Number - Year of MIC permit - Production Block / Area - MIC approved investment (US$ mn) - Name of operator - Current stage of investment (Exploration/ Development/ Production/Terminated) ### Details of Participating Partners (excluding MOEE) - Name of Partner Company (including operator(s)) - Country of Residence of Partner Company - Percentage Share of Ownership of the Project (or equivalent of each partner) ### Annual Investments of Recoverable Cost, Cost Oil Recovered and Profit Oil Income by Operator and Partner Companies (excluding MOEE) - Currency: US$ millions - Years reported: 2017, 2018 - Reporting fields: - Invested recoverable cost by operator and participating partners - Cost recovered by cost oil during the year - Profit oil to the operator and participating partners during the year - Years listed explicitly: 2017, 2018 ### Details on Recoverable Cost (excluding MOEE) - Currency: US$ millions - Columns: 2017, 2018 - Reporting fields: - Recoverable cost (capital and non-capital) balance at the beginning of the year - Recoverable cost (capital and non-capital) expenses added during the year - Cost recovered by cost oil during the year (-) - Other additions/ (subtractions) of capital during the year - Recoverable cost (capital and non-capital) balance as at the end of the year ### Details on Profit Oil - Currency: US$ millions - Columns: 2017, 2018 - Reporting field: - Total before tax profit oil to the operator and participating partners (excluding MOEE) during the year ### Details on Annual Payments to the Government - Currency: US$ millions - Columns: 2017, 2018 - Reporting fields: - Government royalty payments - Signature bonus payments - Production bonus payments - Other payments from operator --- ### Appendix II. Equity Section of FDIS–2018 Survey Form for the Banking Sector and General FDI Companies ### Equity owned in your enterprise and dividends paid (reporting instructions) - Please report in preferred currency in millions "currency" - Key snapshot date: 01/04/2018 - Reporting fields at 01/04/2018: - Capital paid up to 01/04/2018 - Retained earnings/losses cumulated up to 01/04/2018 - Reserve at 01/04/2018 - Total equity at 01/04/2018 (1234 = 1+2+3) - Investor type breakdown fields: - 4.1 Direct investors: Percentage share of equity of investor at the begining of the year (%); Country of residence of the direct investor - 4.2 Other non-residents - 4.3 Residents - 4 Total - Example/placeholder numeric entries shown in the form: - 0% - 0 - 0% - 0 - 0 - 0% - 0 - Instruction: Please select reporting currency ### Equity transactions during FY 2018-19 - Reporting fields for FY 2018-19: - Purchase of new or already issued shares (or equivalent equity for branches) during FY 2018-19 - Sale of shares (or equivalent equity for branches) during FY 2018-19 - Retained earnings / losses attributable to shareholder during FY 2018-19 - Change in reserves attributable to shareholder during FY 2018-2019 - Valuations gains (+)/ losses (-) to capital (if any) - Total equity transactions for FY (Does not include valuation gains/losses) 2018-19 - Column numbering shown: 5 6 7 8 9 - Calculation example: 10 = 5-6+7+8 - Investor type breakdown fields repeated: - 4.1 Direct investors: Percentage share of equity of investor at the begining of the year (%); Country of residence of the direct investor - 4.2 Other non-residents - 4.3 Residents - 4 Total - Example/placeholder numeric entries shown in the form: - 0% - 0 - 0% - 0 - 0 - 0% - 0 - 0% - 000000 - Instruction: Please select reporting currency ### Equity position at 31/03/2019 and FY outcomes - Reporting fields at 31/03/2019: - Capital paid up to 31/03/2019 - Retained earnings/losses cumulated up to 31/03/2019 - Reserve at 31/03/2019 - Total equity at 31/03/2019 - Dividends or remitted profits (for branches) declared during FY 2018-19 - Percentage share of equity of investor at the end of the year (%) - Calculation/column references: 11=1+5-6+9; 12=2+7; 13=3+8; 14=11+12+13; 15 16 - Investor type breakdown fields repeated and example placeholders: - 4.1 Direct investors: 0% 00000% 0% 00000% 00000% 0% 00000% - 4.2 Other non-residents: 0% 00000% - 4.3 Residents: 0% 00000% - 4 Total: 0% 000000% - Instruction: Please select reporting currency --- ### Appendix III. Debt Section of the Survey Form for General FDI Companies – 2018 ### Debt instruments reporting (overview) - Section number: 5 - Reporting instruction: Debt instruments and interest due by your enterprise, please report in transaction currency in millions (ex: MMK millions, USD millions, EUR millions, etc.) - Reporting columns and calculation: 1 2 3 4 = 1+2-3 5 - Reporting fields: - Debt in instruments as at 01/04/2018 (opening balance) - New debt incurred during FY 2018-19 - Debt extinguished during FY 2018-19 - Debt instruments as at 31/03/2019 - Interest incurred to this shareholder during FY 2018-19 ### Creditor and instrument detail fields - Type of creditors: - 5.1 Direct investors: Country of residence of the investor; Type of Debt Instrument (eg; Foreign Loan, Trade Credit); Currency of Reporting (ex: MMK millions, USD millions, EUR millions, etc) - 5.2 Other non-residents - Example/placeholder numeric entries shown in the form: - 0.0 - 0.0 - 0.0 - 0.0 - 0.0 *Appendix I. FDIS–2018 Survey Form for the Oil and Gas Sector (source PDF content).* --- _Source: https://www.imf.org/-/media/files/publications/cr/2020/english/1mmrea2020002.pdf_