## sdds-plus-decision-with-tenth-review-amendments

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---

### I. Purpose and framework
- Purpose:
  - Reinforce and supplement the Fund’s Data Standards Initiatives.
  - Assist Fund members who decide to adhere to the SDDS Plus with publication of comprehensive, timely, accessible, and reliable economic and financial statistical data.
  - Require adherents to disseminate metadata to promote public knowledge and understanding of compilation practices for the required data categories.
- Legal and organizational framework:
  - SDDS Plus is established as a third tier in the Fund’s Data Standards Initiatives and is voluntary.
  - Adherents are bound by the SDDS Plus legal framework set forth in this decision, which may be amended from time to time.
- Additional requirements beyond SDDS:
  - Adherents must observe additional requirements for nine prescribed data categories: sectoral balance sheets; quarterly general government operations; general government gross debt; other financial corporations survey; financial soundness indicators (FSIs); debt securities; participation in COFER; participation in CPIS; and participation in CDIS.
  - The SDDS Plus does not prescribe dissemination of COFER data by SDDS Plus adherents.
  - SDDS Plus encourages publication of: government debt decomposition by creditor type; the FSI on net open position in FX to capital; data on foreign exchange intervention; and certain indicators related with climate change and gender.

### II. Dimensions and observables
- Four dimensions (each requiring good practices observable by users of statistics):
  - (1) coverage, periodicity, and timeliness of data;
  - (2) access by the public;
  - (3) integrity of the disseminated data;
  - (4) quality of the disseminated data.
- For each dimension SDDS Plus requires monitorable good practices.

### II.1 Coverage, periodicity, and timeliness — prescribed specifics
- General:
  - Specifications for the nine SDDS Plus data categories summarized in Table 1 (table not reproduced here).
- Real sector:
  - Minimum set of internationally comparable sectoral financial balance sheets prescribed (see Table 2).
  - Prescribed sub-sectors derived from the 2008 System of National Accounts (or its successors) and standard financial asset and liability instrument classification from the 2008 System of National Accounts (or its successors).
  - Quarterly periodicity and timeliness of four months are prescribed for the sectoral balance sheets.
- Fiscal sector:
  - Required data categories: general government operations (GGO) and general government gross debt (GGD).
  - GGO data to be published using the Government Finance Statistics Manual 2001 (GFSM 2001) format (GFSM 2001, Table 4.1) or its successor.
  - Recording basis can be cash, modified accrual, or accrual; basis should be clearly identified in metadata.
  - Dissemination of quarterly GGO data with timeliness of twelve months is required.
  - SDDS Plus countries should continue publishing annual GGO as per the SDDS requirements.
  - GGD data: nominal values, classified by:
    - 1) debt instrument;
    - 2) currency of denomination;
    - 3) residence of the creditor;
    - 4) creditor types (encouraged);
    - 5) memorandum items.
  - Memorandum items include total debt securities at market value and general government debt securities and loans classified by remaining maturity.
  - GGD data to be disseminated with quarterly periodicity and timeliness of four months.
- Financial sector:
  - Required data categories: other financial corporations survey (OFCS), financial soundness indicators (FSIs), and debt securities.
  - OFCS covers a minimum set of assets and liabilities compatible with the Monetary and Financial Statistics Manual 2000 or its successors; required with quarterly periodicity and timeliness of four months.
  - Seven financial soundness indicators with quarterly periodicity and timeliness are required; one additional indicator (ratio of the net open position in foreign exchange to capital) to be published on an encouraged basis.
  - Debt securities (stocks only) required to be disseminated by issuer and holder on a from-whom-to-whom basis (Handbook on Securities Statistics, Part 2, Section 5 presentation, Table 5.2 referenced).
  - Preferred presentation for debt securities: market values; alternatively nominal values or both. Countries must indicate valuation method in metadata.
  - Debt securities to be disseminated with quarterly periodicity and timeliness of four months.
- External sector:
  - SDDS Plus prescribes participation in the IMF’s CPIS, CDIS, and the COFER database.
  - CPIS participation requirement:
    - Provide at least the core (mandated) set of data as set forth in the CPIS Data Template.
    - Semi-annual data, as of end-June and end-December each year, to be reported to the IMF within seven months after the end of the reference period.
  - CDIS participation requirement:
    - Provide inward direct investment: value of outstanding end-year positions by immediate (first) direct investor, by counterpart economy, for both equity and debt.
    - Annual preliminary data, as of end-December each year, to be reported to the IMF within nine months after the end of the reference year.
  - CPIS and CDIS dissemination expectations:
    - Countries should disseminate CPIS and CDIS data on their National Summary Data Page (NSDP) once the data are disseminated by the IMF or provide a hyperlink on their NSDPs to the data.
  - COFER participation and disclosure:
    - SDDS Plus prescribes adherents participate in IMF’s COFER and disclose such participation.
    - Quarterly COFER data to be reported to the IMF with one quarter timeliness, but public dissemination of these data is not required.
  - Encouragement:
    - SDDS Plus encourages adherents to publish quarterly data on foreign exchange intervention, with one quarter timeliness.
- Climate change and gender indicators (encouraged):
  - Publish quarterly data on government revenue from taxes on fossil fuels, with 12-month timeliness.
  - Publish quarterly labor force participation rate by gender, with one quarter timeliness.
- Flexibility and transition period:
  - No flexibility options are available for any of the nine prescribed SDDS Plus data categories.
  - An SDDS Plus adherent retains the right to apply SDDS flexibility options for SDDS data categories under the SDDS legal framework.
  - Transition period:
    - Available for an adherent that commits to comply with all SDDS Plus requirements within five years of the date of adherence.
    - A country can be considered an adherent during the transition period if it meets requirements for only five of the nine additional categories and has plans to meet all requirements within five years of adherence.

### II.2 Access by the public
- Principal requirements to support ready and equal access:
  - (a) Advance dissemination of release calendars and the simultaneous release of the data for all data categories except for COFER, CPIS, and CDIS to all interested parties.
  - (b) Advance dissemination of release calendars and simultaneous release are not required for COFER, CPIS, and CDIS because SDDS Plus requires participation (and redissemination of CPIS and CDIS after dissemination by the Fund) rather than public dissemination of these data.

### II.3 Integrity
- Adherents are subject to the same requirements applicable to SDDS subscribers to assist users in assessing data integrity.

### II.4 Quality
- Adherents are encouraged to adopt and implement the most recent internationally accepted statistical methodologies for covered data categories; a specified list is posted on the Fund’s DSBB.
- Quality proxies and monitorable information:
  - Dissemination of documentation on methodology and sources used in preparing statistics.
  - Dissemination of component detail, reconciliations with related data, and statistical frameworks to support cross-checks and provide assurance of reasonableness.
  - Dissemination of deviations from internationally accepted methodologies in the metadata; deviations should be specified in relevant metadata indicators posted on the DSBB.
- Encouraged data quality assessments:
  - Use a recognized data quality assessment tool, such as the Fund’s Data Module of the ROSC that uses the Data Quality Assessment Framework, or Eurostat/ECB data quality monitoring frameworks.
  - Reassessments should take place at no more than seven-to-ten-year intervals.
  - Assessments (and reassessments) could be conducted by Fund staff, another adherent, or an external agency (peer review).

### III. Implementation — adherence, procedures, and monitoring
- Adherence process:
  - Adherence is voluntary and open to all SDDS subscribers in full observance of SDDS requirements.
  - A subscriber wishing to adhere must inform the Director of the Statistics Department in writing of its intention and provide relevant metadata (including transition plans, if needed, for up to four of the nine SDDS Plus data categories).
  - Fund staff reviews metadata; if satisfied, staff informs country authorities they can adhere.
  - The subscriber then informs the Secretary of the IMF of its readiness to adhere; metadata are posted on the IMF’s DSBB.
  - A subscriber becomes an adherent on the date of posting of its metadata on the DSBB.
  - The public may be informed by press release and posting of a public notice on the DSBB.
- Dissemination Standards Bulletin Board (DSBB) and NSDP requirements:
  - Fund maintains an electronic DSBB to identify SDDS Plus adherents and provide access to adherents’ metadata.
  - Responsibility for metadata accuracy rests with adhering countries.
  - An adherent’s NSDP should be linked to the DSBB through hyperlinks.
  - NSDP is to contain the most recent observation and the next most recent observation for the prescribed data categories (except COFER).
  - Adherents must include hyperlinks on their NSDP that provide access to time series for all data categories, except COFER, for the last five years (or less if series created less than five years from posting).
  - Responsibility for the data on the NSDP rests with individual adherents.
- Annual certification and interim changes:
  - Adherents must certify annually the accuracy of metadata posted on the DSBB.
  - Within one month after the end of each calendar year, adherents notify Fund staff that either: (1) all metadata are fully accurate; or (2) certain metadata are inaccurate.
  - If inaccurate, adherents provide corrected metadata together with the annual certification.
  - The date metadata were last certified by the adherent will be posted on the DSBB.
  - If changes affecting metadata accuracy occur between certification dates, adherents should inform Fund staff and amend affected metadata expeditiously within the calendar quarter when changes occurred.
  - Pending revision, a note may be posted on the DSBB indicating metadata are being updated.
- Automated monitoring arrangements:
  - Adherents required to use standardized electronic reporting procedures established by Fund staff in consultation with adherents to allow effective monitoring.
  - Under these procedures, adherents must:
    - (1) report advance release calendars to Fund staff (except for COFER, CPIS, and CDIS data);
    - (2) adopt NSDP formats that allow Fund staff to electronically capture information including date of release and reference period of most recently disseminated data for each prescribed category (except COFER data);
    - (3) certify annually the accuracy of metadata posted on DSBB as prescribed; and
    - (4) report updated metadata to Fund staff.
- Observance and removal from the DSBB:
  - Adherents are expected to observe the four dimensions, maintain an NSDP, and observe metadata certification and monitoring requirements in Sections III.2.2, III.2.3, III.2.4, and III.3.1.
  - Deviations from SDDS Plus undertakings are subject to the same procedures applicable to SDDS subscribers (Sections III.4 and III.5 of the SDDS decision).
  - If the Executive Board deletes an adherent’s metadata from the DSBB due solely to nonobservance of SDDS Plus undertakings, the metadata would be removed from SDDS Plus and disseminated under the SDDS; the subscriber would remain an SDDS subscriber but not an SDDS Plus adherent.
  - If metadata are deleted due solely to nonobservance under the SDDS, the metadata would be automatically deleted from both SDDS and SDDS Plus and the country would no longer be an SDDS subscriber nor SDDS Plus adherent.
  - An annual report assessing each adhering member’s observance under SDDS Plus will be posted on the DSBB.
- Reviews, revisions, and withdrawal:
  - Reviews of the SDDS Plus will be conducted by the Fund at intervals determined by the Executive Board.
  - Revisions of the SDDS Plus may be adopted at the completion of reviews.
  - An adherent may withdraw at any time by sending notification to the Managing Director of the Fund.
  - Relevant metadata would be removed immediately from the DSBB.

### Coverage, Periodicity, and Timeliness — Summary table of selected entries (as presented)
- Sectoral Balance Sheets: Q Q
- General government operations (GFSM 2001): Q 12M
- General government gross debt: Q 4M
- Financial sector (Other financial corporations survey and related aggregates): Q 4M
- Financial soundness indicators (FSIs): Q Q
- Debt Securities (stocks only): Q 4M
- CPIS Participation: A, (SA beginning in June 2015) 7M
- CDIS Participation: A 9M
- COFER Participation: Q Q
- Foreign exchange intervention (FXI): Q Q
- Climate change — Taxes on fossil fuels: Q 12M
- Gender — Labor force participation rate by gender: Q Q

### Table 3 — Structure for General Government Gross Debt (nominal values)
- Total Gross Debt
- By type of instrument:
  - Special Drawing Rights (SDRs)
  - Currency and deposits
  - Debt securities
  - Loans
  - Insurance, pensions, and standardized guarantee schemes1
  - Other accounts payable
- By currency of denomination:
  - Domestic currency
  - Foreign currency
- By residence of the creditor:
  - Domestic creditors
  - External creditors
- By creditor types (encouraged):
  - Domestic central bank
  - Other domestic depository corporations (except the central bank)
  - Other domestic financial corporations
  - Other domestic creditors
  - Multilateral creditors
  - Official bilateral creditors (including a central bank of a currency union)
  - Other external depository corporations (except the central bank of a currency union, included in official bilateral creditors)
  - Other external creditors
- Memorandum items:* 
  - Debt securities at market value
  - Payable within one year or less (residual maturity)
    - Debt securities
    - Loans
  - Loans Payable in more than one year (residual maturity)
    - Debt securities
    - Loans
- Footnotes:
  - 1 To be reported consistent with coverage in the sectoral balance sheets and the general government operations data.
  - * Memorandum items should be provided on a best effort basis.

### Methodological notes and presentation conventions
- Provide data by instrument on a best effort basis.
- SDDS Plus encourages adherents to classify financial derivatives in a separate functional category, in line with internationally accepted statistical methodologies.
- Preferably debt securities presented at market values; alternatively nominal values or both. Countries are required to indicate the valuation method in their metadata.

*Source: IMF Statistics Department.*

### Section 1

### ESTABLISHMENT OF THE SPECIAL DATA DISSEMINATION STANDARD PLUS

### I. Purpose and framework
- Purpose:
  - Reinforce and supplement the Fund’s Data Standards Initiatives.
  - Assist Fund members who decide to adhere to the SDDS Plus with publication of comprehensive, timely, accessible, and reliable economic and financial statistical data.
  - Require adherents to disseminate metadata to promote public knowledge and understanding of compilation practices for the required data categories.
- Legal and organizational framework:
  - SDDS Plus is established as a third tier in the Fund’s Data Standards Initiatives and is voluntary.
  - Adherents are bound by the SDDS Plus legal framework set forth in this decision, which may be amended from time to time.
- Additional requirements beyond SDDS:
  - In addition to full observance of SDDS requirements, an SDDS Plus adherent must observe additional requirements for nine prescribed data categories: sectoral balance sheets; quarterly general government operations; general government gross debt; other financial corporations survey; financial soundness indicators (FSIs); debt securities; participation in COFER; participation in CPIS; and participation in CDIS.
  - The SDDS Plus does not prescribe dissemination of COFER data by SDDS Plus adherents.
  - SDDS Plus encourages publication of: government debt decomposition by creditor type; the FSI on net open position in FX to capital; data on foreign exchange intervention; and certain indicators related with climate change and gender.

### II. Dimensions of the SDDS Plus
- The SDDS Plus comprises four dimensions:
  - (1) coverage, periodicity, and timeliness of data;
  - (2) access by the public;
  - (3) integrity of the disseminated data;
  - (4) quality of the disseminated data.
- For each dimension, SDDS Plus requires good practices that can be observed and monitored by users of statistics.

### II.1 Coverage, periodicity, and timeliness of data — prescribed specifics
- General:
  - Specifications for the nine SDDS Plus data categories are summarized in Table 1 (Table not reproduced here).
- Real sector:
  - Minimum set of internationally comparable sectoral financial balance sheets prescribed (Table 2 referenced).
  - Prescribed sub-sectors derived from the 2008 System of National Accounts (or its successors) and standard financial asset and liability instrument classification from the 2008 System of National Accounts (or its successors).
  - Quarterly periodicity and timeliness of four months are prescribed for the sectoral balance sheets.
- Fiscal sector:
  - Required data categories: general government operations (GGO) and general government gross debt (GGD).
  - GGO data to be published using the Government Finance Statistics Manual 2001 (GFSM 2001) format (GFSM 2001, Table 4.1) or its successor.
  - Recording basis can be cash, modified accrual, or accrual; basis should be clearly identified in metadata.
  - Dissemination of quarterly GGO data with timeliness of twelve months is required.
  - SDDS Plus countries should continue publishing annual GGO as per the SDDS requirements.
  - GGD data: nominal values, classified by 1) debt instrument; 2) currency of denomination; 3) residence of the creditor; 4) creditor types (encouraged); and 5) memorandum items (See Table 3 referenced).
  - Memorandum items include total debt securities at market value and general government debt securities and loans classified by remaining maturity.
  - GGD data to be disseminated with quarterly periodicity and timeliness of four months.
- Financial sector:
  - Required data categories: other financial corporations survey (OFCS), financial soundness indicators (FSIs), and debt securities.
  - OFCS covers a minimum set of assets and liabilities compatible with the Monetary and Financial Statistics Manual 2000 or its successors; required with quarterly periodicity and timeliness of four months.
  - Seven financial soundness indicators with quarterly periodicity and timeliness are required; one additional indicator (ratio of the net open position in foreign exchange to capital) to be published on an encouraged basis.
  - Debt securities (stocks only) required to be disseminated by issuer and holder on a from-whom-to-whom basis (Handbook on Securities Statistics, Part 2, Section 5 presentation, Table 5.2 referenced).
  - Preferred presentation for debt securities: market values; alternatively nominal values or both. Countries must indicate valuation method in metadata.
  - Debt securities to be disseminated with quarterly periodicity and timeliness of four months.
- External sector:
  - SDDS Plus prescribes participation in the IMF’s CPIS, CDIS, and the COFER database.
  - CPIS participation requirement:
    - Provide at least the core (mandated) set of data as set forth in the CPIS Data Template.
    - Semi-annual data, as of end-June and end-December each year, to be reported to the IMF within seven months after the end of the reference period.
  - CDIS participation requirement:
    - Provide inward direct investment: value of outstanding end-year positions by immediate (first) direct investor, by counterpart economy, for both equity and debt.
    - Annual preliminary data, as of end-December each year, to be reported to the IMF within nine months after the end of the reference year.
  - CPIS and CDIS dissemination expectations:
    - Countries should disseminate CPIS and CDIS data on their National Summary Data Page (NSDP) once the data are disseminated by the IMF or provide a hyperlink on their NSDPs to the data.
  - COFER participation and disclosure:
    - SDDS Plus prescribes adherents participate in IMF’s COFER and disclose such participation.
    - Quarterly COFER data to be reported to the IMF with one quarter timeliness, but public dissemination of these data is not required.
  - Encouragement:
    - SDDS Plus encourages adherents to publish quarterly data on foreign exchange intervention, with one quarter timeliness.
- Climate change and gender indicators (encouraged):
  - Publish quarterly data on government revenue from taxes on fossil fuels, with 12-month timeliness.
  - Publish quarterly labor force participation rate by gender, with one quarter timeliness.
- Flexibility and transition period:
  - No flexibility options are available for any of the nine prescribed SDDS Plus data categories.
  - An SDDS Plus adherent retains the right to apply SDDS flexibility options for SDDS data categories under the SDDS legal framework.
  - Transition period:
    - Available for an adherent that commits to comply with all SDDS Plus requirements within five years of the date of adherence.
    - A country can be considered an adherent during the transition period if it meets requirements for only five of the nine additional categories and has plans to meet all requirements within five years of adherence.

### II.2 Access by the public
- Principal requirements to support ready and equal access:
  - (a) Advance dissemination of release calendars and the simultaneous release of the data for all data categories except for COFER, CPIS, and CDIS to all interested parties.
  - (b) Advance dissemination of release calendars and simultaneous release are not required for COFER, CPIS, and CDIS because SDDS Plus requires participation (and redissemination of CPIS and CDIS after dissemination by the Fund) rather than public dissemination of these data.

### II.3 Integrity
- Adherents are subject to the same requirements applicable to SDDS subscribers to assist users in assessing data integrity.

### II.4 Quality
- Adherents are encouraged to adopt and implement the most recent internationally accepted statistical methodologies for covered data categories; a specified list is posted on the Fund’s DSBB.
- Quality proxies and monitorable information:
  - Dissemination of documentation on methodology and sources used in preparing statistics.
  - Dissemination of component detail, reconciliations with related data, and statistical frameworks to support cross-checks and provide assurance of reasonableness.
  - Dissemination of deviations from internationally accepted methodologies in the metadata; deviations should be specified in relevant metadata indicators posted on the DSBB.
- Encouraged data quality assessments:
  - Use a recognized data quality assessment tool, such as the Fund’s Data Module of the ROSC that uses the Data Quality Assessment Framework, or Eurostat/ECB data quality monitoring frameworks.
  - Reassessments should take place at no more than seven-to-ten-year intervals.
  - Assessments (and reassessments) could be conducted by Fund staff, another adherent, or an external agency (peer review).

### III. Implementation of the SDDS Plus — adherence and procedures
- Adherence process:
  - Adherence is voluntary and open to all SDDS subscribers in full observance of SDDS requirements.
  - A subscriber wishing to adhere must inform the Director of the Statistics Department in writing of its intention and provide relevant metadata (including transition plans, if needed, for up to four of the nine SDDS Plus data categories).
  - Fund staff reviews metadata; if satisfied, staff informs country authorities they can adhere.
  - The subscriber then informs the Secretary of the IMF of its readiness to adhere; metadata are posted on the IMF’s DSBB.
  - A subscriber becomes an adherent on the date of posting of its metadata on the DSBB.
  - The public may be informed by press release and posting of a public notice on the DSBB.
- Dissemination Standards Bulletin Board (DSBB):
  - Fund maintains an electronic DSBB to identify SDDS Plus adherents and provide access to adherents’ metadata.
  - Responsibility for metadata accuracy rests with adhering countries.
  - NSDP linkage and content requirements:
    - An adherent’s NSDP should be linked to the DSBB through hyperlinks.
    - NSDP is to contain the most recent observation and the next most recent observation for the prescribed data categories (except COFER).
    - Adherents must include hyperlinks on their NSDP that provide access to time series for all data categories, except COFER, for the last five years (or less if series created less than five years from posting).
    - Responsibility for the data on the NSDP rests with individual adherents.
  - Annual certification of metadata:
    - Adherents must certify annually the accuracy of metadata posted on the DSBB.
    - Within one month after the end of each calendar year, adherents notify Fund staff that either: (1) all metadata are fully accurate; or (2) certain metadata are inaccurate.
    - If inaccurate, adherents provide corrected metadata together with the annual certification.
    - The date metadata were last certified by the adherent will be posted on the DSBB.
  - Interim metadata changes:
    - If changes affecting metadata accuracy occur between certification dates, adherents should inform Fund staff and amend affected metadata expeditiously within the calendar quarter when changes occurred.
    - Pending revision, a note may be posted on the DSBB indicating metadata are being updated.
- Automated monitoring arrangements:
  - Adherents required to use standardized electronic reporting procedures established by Fund staff in consultation with adherents to allow effective monitoring.
  - Under these procedures, adherents must:
    - (1) report advance release calendars to Fund staff (except for COFER, CPIS, and CDIS data);
    - (2) adopt NSDP formats that allow Fund staff to electronically capture information including date of release and reference period of most recently disseminated data for each prescribed category (except COFER data);
    - (3) certify annually the accuracy of metadata posted on DSBB as prescribed; and
    - (4) report updated metadata to Fund staff.
- Observance and removal from the DSBB:
  - Adherents are expected to observe the four dimensions, maintain an NSDP, and observe metadata certification and monitoring requirements in Sections III.2.2, III.2.3, III.2.4, and III.3.1.
  - Deviations from SDDS Plus undertakings are subject to the same procedures applicable to SDDS subscribers (Sections III.4 and III.5 of the SDDS decision).
  - If the Executive Board deletes an adherent’s metadata from the DSBB due solely to nonobservance of SDDS Plus undertakings, the metadata would be removed from SDDS Plus and disseminated under the SDDS; the subscriber would remain an SDDS subscriber but not an SDDS Plus adherent.
  - If metadata are deleted due solely to nonobservance under the SDDS, the metadata would be automatically deleted from both SDDS and SDDS Plus and the country would no longer be an SDDS subscriber nor SDDS Plus adherent.
  - An annual report assessing each adhering member’s observance under SDDS Plus will be posted on the DSBB.
- Reviews and revisions:
  - Reviews of the SDDS Plus will be conducted by the Fund at intervals determined by the Executive Board.
  - Revisions of the SDDS Plus may be adopted at the completion of reviews.
- Withdrawal:
  - An adherent may withdraw at any time by sending notification to the Managing Director of the Fund.
  - Relevant metadata would be removed immediately from the DSBB.

- Decision references and amendments:
  - Decision No. 15257-(12/96), October 4, 2012,
  - as amended by Decision Nos. 15564-(14/29), March 27, 2014, 15826-(15/67), July 1, 2015,
  - as amended by Decision No. 17215-(22/20), February 28, 2022.

*ESTABLISHMENT OF THE SPECIAL DATA DISSEMINATION STANDARD PLUS — Section 1*

### Section 2

### The Special Data Dissemination Standard Plus: Coverage, Periodicity, and Timeliness

### Coverage: Categories and Components
- Real Sector
  - Sectoral Balance Sheets — See Table 2
- Fiscal sector
  - General government operations (or public sector operations, as relevant) — Table 4.1 Statement of Government Operations in the Government Statistics Manual 2001 (GFSM 2001) at http://www.imf.org/external/pubs/ft/gfs/manual/index.htm
  - General government gross debt — See Table 3
- Financial Sector
  - Other financial corporations survey
  - Net foreign assets:
    - Claims on nonresidents less: Liabilities to nonresidents
  - Domestic claims:
    - Net claims on central/general government
    - Claims on central/general government less: Liabilities to central/general government
    - Claims on depository corporations
    - Claims on other sectors
  - Liabilities to depository corporations
  - Other domestic liabilities (except those included in Other Items Net)
  - Shares and other equity
  - Other items (Net)
  - Financial soundness indicators (FSIs):
    - Regulatory Tier 1 capital to risk-weighted assets
    - Regulatory Tier 1 capital to assets
    - Nonperforming loans net of provisions to capital
    - Nonperforming loans to total gross loans
    - Return on assets
    - Liquid assets to short-term liabilities (or equivalent under the Basel Accords)
    - Residential real estate prices
    - Net open position in foreign exchange to capital
  - Debt Securities — Table 5.2—See Handbook on Securities http://www.imf.org/external/np/sta/wgsd/pdf/090710.pdf (stocks only)
- External sector
  - Coordinated Portfolio Investment Survey (CPIS)
    - Participation in CPIS—IMF certification
  - Coordinated Direct Investment Survey (CDIS)
    - Participation in CDIS—IMF certification
  - Currency Composition of Foreign Exchange Reserves (COFER)
    - Participation in COFER—IMF certification
  - Foreign exchange intervention (FXI):
    - FXI by the central bank (or corresponding monetary authority) in the spot market, net amount
    - FXI by the central bank (or corresponding monetary authority) undertaken with derivative instruments, net amount
    - FXI by other public sector entities undertaken on behalf of, or at the direction of, the central bank (or corresponding monetary authority) in the spot market and with derivative instruments, net amount
    - Transactions by the central bank (or corresponding monetary authority) with other central banks (or corresponding monetary authority), net amount
- Climate change
  - Climate change indicators
    - Taxes on fossil fuels (includes taxes on gasoline, diesel, and other petroleum-based products), both in US dollars and in percent of GDP
- Gender
  - Gender indicator: Labor force participation rate by gender

### Periodicity and Timeliness Requirements (Prescribed / Encouraged)
- Key periodicity and timeliness codes used:
  - “M” monthly or with lag of no more than one month after the reference date (or the end of the reference period)
  - “Q” quarterly or with lag of no more than one quarter after the reference date (or the end of the reference period)
  - “A” annual
- Selected category periodicity/timeliness entries as presented:
  - Sectoral Balance Sheets: Q Q
  - General government operations (GFSM 2001): Q 12M
  - General government gross debt: Q 4M
  - Financial sector (Other financial corporations survey and related aggregates): Q 4M
  - Financial soundness indicators (FSIs): Q Q
  - Debt Securities (stocks only): Q 4M
  - CPIS Participation: A, (SA beginning in June 2015) 7M
  - CDIS Participation: A 9M
  - COFER Participation: Q Q
  - Foreign exchange intervention (FXI): Q Q
  - Climate change — Taxes on fossil fuels: Q 12M
  - Gender — Labor force participation rate by gender: Q Q

### Table 3 — General Government Gross Debt in Nominal Values (Structure and Items)
- Total Gross Debt
- By type of instrument:
  - Special Drawing Rights (SDRs)
  - Currency and deposits
  - Debt securities
  - Loans
  - Insurance, pensions, and standardized guarantee schemes1
  - Other accounts payable
- By currency of denomination:
  - Domestic currency
  - Foreign currency
- By residence of the creditor:
  - Domestic creditors
  - External creditors
- By creditor types (encouraged):
  - Domestic central bank
  - Other domestic depository corporations (except the central bank)
  - Other domestic financial corporations
  - Other domestic creditors
  - Multilateral creditors
  - Official bilateral creditors (including a central bank of a currency union)
  - Other external depository corporations (except the central bank of a currency union, included in official bilateral creditors)
  - Other external creditors
- Memorandum items:* 
  - Debt securities at market value
  - Payable within one year or less (residual maturity)
    - Debt securities
    - Loans
  - Loans Payable in more than one year (residual maturity)
    - Debt securities
    - Loans
- Footnotes associated with Table 3:
  - 1 To be reported consistent with coverage in the sectoral balance sheets and the general government operations data.
  - * Memorandum items should be provided on a best effort basis.

### Additional methodological notes and guidance
- Provide data by instrument on a best effort basis. The SDDS Plus encourages adherents to classify financial derivatives in a separate functional category, in line with internationally accepted statistical methodologies.2
- Preferably debt securities would be presented at market values, but also could be presented at nominal values or both. Countries are required to indicate the valuation method in their metadata.3

*Source: IMF Statistics Department.*

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_Source: https://www.imf.org/-/media/files/publications/pp/2023/english/sdds-plus-decision-with-tenth-review-amendments.pdf_