## tarea2026043

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---

### Mission outcomes and priority recommendation
- Mission: Remote technical assistance by IMF’s Pacific Financial Technical Assistance Centre (PFTAC) to the Samoa Bureau of Statistics (SBS) to improve national accounts and develop Supply and Use Tables (SUT). Focus: design work program, improve source data, develop SUT.
- Policy use: Benchmark SUT will be used to rebase the GDP and to improve macroeconomic projections for fiscal and monetary policy purposes.
- Priority recommendation:
  - Target Date: August 2026
  - Recommendation: Finalize the SUT and produce the benchmark estimates needed to rebase the GDP series.
  - Institution Responsible: SBS
- Next mission: August 31 to September 11, 2026 — focus on redeveloping compilation system for 2023 base GDP estimates.

### Key data, processing and SUT status
- Data sources and processing:
  - Business Activity Survey (BAS) is a vital data source for compiling the SUT; reprocessed BAS data assessed and revised production and capital formation estimates compiled.
  - High proportion of partial BAS responses required use of VAGST data and industry information to fill gaps and improve estimates.
  - Additional inputs: audited financial reports for SOEs; Government finance data; NPISH funding sources.
- SUT status and findings:
  - A preliminary balanced SUT for 2023 has been prepared but needs review prior to finalization.
  - Reconciling intermediate consumption (IC) by industry with IC by product required significant adjustments due to BAS data quality constraints.
  - Initial SUT implies GDP level is around 2.9 percent higher than the current published estimates for 2023.
  - Increase drivers: improved coverage of informal sector and small businesses; financial and insurance services (including international business corporations); SOEs; inclusion of data/databases, software, research and cost of ownership transfers.
  - Offsetting factor: Higher IC to output ratios (significantly above 2013 base year ratios) largely offset production increases.

### Detailed technical findings and recommended actions
- Compilation of revised production and capital formation estimates:
  - BAS data quality issues:
    - Significant proportion of survey forms had partial or no information.
    - For large and medium-sized units, VAGST sales and expenses and annual income for 2023 reported to the Ministry of Customs and Revenue (MCR) and respondent-provided ISIC4 industry codes were used to correct errors, outliers, and fill gaps.
  - Product coding and disaggregation:
    - Central Product Classification, Version 2 (CPC2) product coding and editing limited due to staff turnover in Financial Statistics Division (FSD).
    - Significant under-reporting of sales and expenses at product level; disaggregation possible into trade margins, goods produced, services, leasing and rentals; IC disaggregated into purchases of goods for resale, raw materials, services, leasing and rentals, electricity, water, telecommunications and other operating expenses (large residual amounts in “other”).
    - Misclassification observed (e.g., manufacturers reporting sales of goods purchased for resale).
    - Product breakdowns determined based on four-digit ISIC4 for each responding unit.
  - Recompilation results:
    - Revised output, IC, GVA, trade margins, changes in inventories and GFCF for businesses compiled and included in SUT frame.
    - IC to output ratios appear significantly higher than 2013 base year ratios; industry contributions to GDP changed materially.
    - BAS results used to check and revise NPISHs and SOEs estimates.
  - Recommended actions (A):
    - Review and discuss the initial SUT with relevant SBS staff to identify areas for improvement.
    - Recheck the BAS industry coding and input to output ratios for all activities and correct any errors.
    - Recheck BAS total sales and margins for the wholesale and retail trade industries.
    - Incorporate any other improvements that have been identified.

- Taxes less subsidies on products:
  - Revised taxes by product compiled.
  - Product breakdown for subsidies compiled using Government finance data.
  - Product-level import duties, VAGST and excise on imports compiled using Customs merchandise imports data.
  - Non-refundable VAGST, domestic excise and services taxes by product compiled using revised BAS production and capital formation data, household consumption expenditure, Government and SOEs IC, and aggregate Government finance data.

- Employment and earnings by industry:
  - Industry-level formal and informal employment and compensation for 2023 produced and mapped to SUT.
  - Data sources: four-digit ISIC4 formal and informal employment data from Agriculture and Population Censuses; Labor Force Survey (LFS); Household Income and Expenditure Survey (HIES); Samoa National Provident Fund (SNPF).
  - Methodology highlights:
    - HIES and population data used to proportionally adjust and update LFS total employment by industry to 2023.
    - SNPF-based estimates account for formal sector; subtracted from LFS to derive informal sector estimates.
    - Census data used to split estimates at more disaggregated industry level.
    - SNPF-based formal estimates compared to employment and earnings estimates from final BAS and reconciled as part of SUT balancing.

- SUT compilation and balance:
  - Status: Initial balanced SUT for 2023 produced but requires thorough review and further improvement.
  - Key product/industry findings:
    - Industry contributions differ significantly for agriculture, manufacturing, construction, wholesale and retail trade, accommodation and food services, and public administration compared to current GDP estimates.
    - Expenditure-side increases mainly due to higher Government and NPISHs final consumption expenditure (FCE); inclusion of Central Bank FCE; BAS/Government finance based estimates for data and databases, software programming, research and development, and cost of ownership transfers added to GFCF per SNA 2025 recommendations.
  - Recommended action (D): Finalize the SUT and produce the benchmark estimates needed to rebase the GDP series.

### Capacity building and next steps
- Capacity building:
  - Workgroup sessions conducted to strengthen FSD staff capacity in reviewing, reconciling, classifying and formatting source data; compiling industry and product balances; and producing initial balanced SUT.
- Next mission main focus:
  - Develop updated compilation system to produce new 2023 base GDP series, including:
    - GDP by expenditure workbooks: update to include new benchmarks and revise constant price series to 2023 base year.
    - GDP by production workbooks: significant modification to incorporate more detailed industry and institutional sector benchmarks and compilation.
    - Compile separate output and IC estimates and introduce double deflation.
    - Implement relevant SNA 2025 recommendations where feasible, e.g.:
      - Include net return to capital used in production in value of output for non-market producers for Government and NPISHs.
      - Classify investment funds in non-financial corporations’ sector if they primarily own, and directly rent out, dwellings and/or commercial property.
    - Use United Nations ISIC, Rev. 4 – Rev. 5 Correspondence Table to map detailed BAS industry-level data to implement ISIC5 industry classification.

### Data adequacy, work program and timelines (selected verifiable dates)
- Samoa’s Data Adequacy rating: B during December 2024 Article IV consultation.
  - Overall ratings: national accounts, prices, and monetary and financial statistics = B; external and fiscal sector statistics = C.
  - B rating for national accounts reflects outdated 2013 base year and source data shortcomings causing frequent revisions.
- Annex 2 — Updated 2023 SUT and GDP Rebase Work Program objectives:
  - Verifiable Indicator: Release of 2023 SUT and rebased GDP estimates.
  - Completion Date: 06/30/2027
- Key milestones and completion dates (preserve exact wording):
  - Recruitment process and recruit two additional staff for FSD — Completion Date: 07/31/2026 — Implementation Status: Commenced.
  - Quality adjust and finalize 2023 SUT source data for SUT — Completion Date: 02/28/2026 — Implementation Status: Completed.
  - Final balancing of SUT — Completion Date: 03/31/2026 — Implementation Status: Completed.
  - Redevelop GDP compilation system — Completion Date: 03/31/2027
  - Rebased GDPP and GDPE estimates compiled — Completion Date: 03/31/2027
  - Linking of the 2013 and 2023 series — Completion Date: 03/31/2027
  - Release SUT and rebased GDPP and GDPE estimates — Completion Date: 03/31/2027
  - Concepts, sources and methods manual compiled and released — Completion Date: 06/30/2027

### Officials met (excerpt)
- Mr. Leota Aliielua Salani — Government Statistician, SBS
- Mr. Oloapu Tanielu Isara — ACEO, FSD, SBS
- Ms. Ianeta Sa'u – Misa — Senior Statistician, FSD, SBS
- Ms. Sulufaiga Tuuga — Senior Statistician, FSD, SBS
- Mr. Jedidiah Josiah Maafi — Research Officer, FSD, SBS

*Source: TECHNICAL ASSISTANCE REPORT — SAMOA: Report on National Accounts Statistics Mission (March 2–13, 2026). PREPARED BY Zia Abbasi.*

### Section 1

### tarea2026043 - Section 1

### Summary of Mission Outcomes and Priority Recommendations
- Mission: Remote technical assistance (TA) by IMF’s Pacific Financial Technical Assistance Centre (PFTAC) to the Samoa Bureau of Statistics (SBS) to improve national accounts and develop Supply and Use Tables (SUT). Mission builds on previous TA support and focused on designing the work program, improving source data, and developing the SUT.
- Policy use: Benchmark SUT will be used to rebase the GDP and to improve macroeconomic projections for fiscal and monetary policy purposes.
- Data sources and processing:
  - The Business Activity Survey (BAS) is a vital data source for compiling the SUT; reprocessed BAS data were assessed and revised production and capital formation estimates compiled.
  - High proportion of partial BAS responses required use of VAGST data and industry information to fill gaps and improve estimates.
- Additional estimates finalized: employment and earnings, product taxes, trade margins, NPISHs and SOEs production (SOEs based on audited financial reports; others from revised BAS, Government finance data, and NPISH funding sources).
- SUT status: A preliminary balanced SUT for 2023 has been prepared but needs review prior to finalization. Reconciling intermediate consumption (IC) by industry with IC by product required significant adjustments due to BAS data quality constraints.
- GDP impact: Based on initial SUT, the level of GDP is around 2.9 percent higher than the current published estimates for 2023. Increase driven by improved coverage of informal sector, financial and insurance services, SOEs, and inclusion of data/databases, software, research and cost of ownership transfers. Higher IC to output ratios (significantly above 2013 base year ratios) mostly offset increases.
- Timeline and next mission: SBS to review and finalize SUT by August 2026. Next mission dates agreed: August 31 to September 11, 2026, focusing on redeveloping compilation system for 2023 base GDP estimates.

Priority recommendation (Table 1)
- Target Date: August 2026
- Recommendation: Finalize the SUT and produce the benchmark estimates needed to rebase the GDP series.
- Institution Responsible: SBS

### Detailed Technical Assessment and Recommendations (Summary of Table 2 and mission findings)
- Outcome objective: Data compiled using the framework, concepts and definitions of the System of National Accounts 2008.
- Action schedule (as given):
  - 2.1 April 2026 — Review and discuss the initial SUT with relevant SBS staff to identify areas for improvement.
  - 2.2 May 2026 — Recheck the BAS industry coding and input to output ratios for all activities for errors and correct.
  - 2.3 June 2026 — Recheck BAS total sales and margins for the wholesale and retail trade industries.
  - 2.4 July 2026 — Incorporate any other improvements that may be identified.
  - 2.5 August 2026 — Finalize the SUT and produce the benchmark estimates needed to rebase the GDP series.

A. Compilation of Revised Production and Capital Formation Estimates
- BAS data quality:
  - Significant proportion of survey forms had partial or no information.
  - For large and medium-sized units, VAGST sales and expenses and annual income for 2023 reported to the Ministry of Customs and Revenue (MCR) and respondent-provided ISIC4 industry codes were used to correct errors, outliers, and fill gaps.
- Product coding and disaggregation:
  - Central Product Classification, Version 2 (CPC2) product coding and editing limited due to staff turnover in Financial Statistics Division (FSD).
  - Significant under-reporting of sales and expenses at product level; possible to disaggregate output into trade margins, goods produced, services, leasing and rentals; IC disaggregated into purchases of goods for resale, raw materials, services, leasing and rentals, electricity, water, telecommunications and other operating expenses (large residual amounts in “other”).
  - Misclassification by businesses observed (e.g., manufacturers reporting sales of goods purchased for resale).
  - Product breakdowns determined based on four-digit ISIC4 for each responding unit.
- Recompilation and findings:
  - Revised output, IC, GVA, trade margins, changes in inventories and GFCF for businesses compiled and included in SUT frame.
  - IC to output ratios appear significantly higher than 2013 base year ratios, and industry contributions to GDP changed materially.
  - BAS results used to check and revise NPISHs and SOEs estimates.
- Recommended actions (A):
  - Review and discuss the initial SUT with relevant SBS staff to identify areas for improvement.
  - Recheck the BAS industry coding and input to output ratios for all activities and correct any errors.
  - Recheck BAS total sales and margins for the wholesale and retail trade industries.
  - Incorporate any other improvements that have been identified.

B. Estimates for Taxes less Subsidies on Products
- Revised taxes by product compiled.
- Product breakdown for subsidies compiled using Government finance data.
- Product-level import duties, VAGST and excise on imports compiled using Customs merchandise imports data.
- Non-refundable VAGST, domestic excise and services taxes by product compiled using revised BAS production and capital formation data, household consumption expenditure, Government and SOEs IC, and aggregate Government finance data for domestic excise, services taxes, and non-refundable VAGST.

C. Employment and Earnings by Industry Estimates
- Industry-level formal and informal employment and compensation for 2023 produced and mapped to SUT.
- Data sources used:
  - Detailed four-digit ISIC4 formal and informal employment data from Agriculture and Population Censuses.
  - Labor Force Survey (LFS), Household Income and Expenditure Survey (HIES).
  - Employment and income data from Samoa National Provident Fund (SNPF).
- Methodology highlights:
  - HIES and population data used to proportionally adjust and update LFS total employment by industry to 2023.
  - SNPF-based estimates account for formal sector; subtracted from LFS to derive informal sector estimates.
  - Census data used to split estimates at more disaggregated industry level.
  - SNPF-based formal estimates compared to employment and earnings estimates from final BAS and reconciled as part of SUT balancing.

D. Compilation of SUT
- Status:
  - Initial balanced SUT for 2023 produced but need thorough review and further improvement.
  - Revised industry by institutional sector production estimates and balanced product commodity flow estimates compiled and added to SUT frame prior to balancing.
- Key findings:
  - Reconciling IC by industry with IC by product required significant adjustments due to product-level BAS quality constraints.
  - Initial SUT implies GDP level about 2.9 percent higher than published 2023 estimates.
  - Production-side increases mainly due to improved coverage of informal sectors and small businesses, financial and insurance services (including international business corporations), and SOEs.
  - Higher IC to output ratios (relative to 2013) largely offset production increases.
  - Industry contributions differ significantly for agriculture, manufacturing, construction, wholesale and retail trade, accommodation and food services, and public administration compared to current GDP estimates.
  - Expenditure-side increases mainly due to higher Government and NPISHs final consumption expenditure (FCE); inclusion of Central Bank FCE; and BAS/Government finance based estimates for data and databases, software programming, research and development, and cost of ownership transfers added to GFCF per SNA 2025 recommendations.
- Recommended action (D):
  - Finalize the SUT and produce the benchmark estimates needed to rebase the GDP series.

E. Building SBS Staff Capacity
- Capacity-building activities:
  - Workgroup sessions conducted to strengthen FSD staff capacity in reviewing, reconciling, classifying and formatting source data; compiling industry and product balances; and producing initial balanced SUT.

F. Next Steps
- Main focus of next mission: Develop updated compilation system to produce new 2023 base GDP series.
  - GDP by expenditure workbooks: update to include new benchmarks and revise constant price series to 2023 base year.
  - GDP by production workbooks: significant modification to incorporate more detailed industry and institutional sector benchmarks and compilation.
  - Compile separate output and IC estimates and introduce double deflation.
  - Implement relevant SNA 2025 recommendations where feasible, e.g.:
    - Include net return to capital used in production in value of output for non-market producers for Government and NPISHs.
    - Classify investment funds in non-financial corporations’ sector if they primarily own, and directly rent out, dwellings and/or commercial property.
  - Use United Nations ISIC, Rev. 4 – Rev. 5 Correspondence Table to map detailed BAS industry-level data to implement ISIC5 industry classification.

G. Data Adequacy
- Samoa’s Data Adequacy rating: B during December 2024 Article IV consultation.
  - Overall ratings: national accounts, prices, and monetary and financial statistics = B; external and fiscal sector statistics = C.
  - B rating for national accounts reflects outdated 2013 base year and source data shortcomings causing frequent revisions.
  - Current program: improving source data quality, developing SUT, planned rebasing to 2023, and implementing relevant SNA 2025 recommendations expected to address issues.
  - Continued TA support in national accounts expected to yield progress in quality, comprehensiveness, and timeliness.

H. Officials Met During the Mission (excerpt)
- Mr. Leota Aliielua Salani — Government Statistician, SBS
- Mr. Oloapu Tanielu Isara — ACEO, FSD, SBS
- Ms. Ianeta Sa'u – Misa — Senior Statistician, FSD, SBS
- Ms. Sulufaiga Tuuga — Senior Statistician, FSD, SBS
- Mr. Jedidiah Josiah Maafi — Research Officer, FSD, SBS

*Source: TECHNICAL ASSISTANCE REPORT — SAMOA: Report on National Accounts Statistics Mission (March 2–13, 2026). PREPARED BY Zia Abbasi.*

### Section 2

### Annex 2. Updated 2023 SUT and GDP Rebase Work Program

### Objectives
- Compile and disseminate 2023 SUT and rebased GDP estimates.
- Verifiable Indicator: Release of 2023 SUT and rebased GDP estimates.
- Completion Date: 06/30/2027
- Assumption: The Samoan authorities ensure that appropriate staff and other resources, including TA, are available to the Samoa Bureau of Statistics (SBS) to implement this work program.

### Activities/Outputs — Task 1: Project planning and resourcing
- Responsibility: GS, SBS; FSD/PFTAC Mission for specific outputs.
- Outcome: Institutional infrastructure and operational capacity improved.
- Completion Date (overall): 07/31/2026
- Key milestones and status:
  - 1.0 Draft 2023 SUT/Rebasing work program and schedule.
    - Responsibility: FSD/PFTAC Mission
    - Verifiable Indicator: 2023 SUT/Rebasing work program and schedule prepared.
    - Completion Date: 09/28/2023
    - Implementation Status: Completed
  - 1.1 2023 SUT/Rebasing work program approved.
    - Responsibility: GS, SBS
    - Verifiable Indicator: Work program and schedule approved.
    - Completion Date: 10/31/2023
    - Implementation Status: Completed
  - 1.2 Secure additional budget.
    - Responsibility: GS, SBS
    - Verifiable Indicator: Additional budget secured.
    - Completion Date: 03/31/2024
    - Implementation Status: Completed
  - 1.3 Recruitment process and recruit two additional staff for FSD.
    - Responsibility: GS, SBS
    - Verifiable Indicator: Additional two statisticians recruited to FSD, NAS Unit.
    - Completion Date: 07/31/2026
    - Implementation Status: Commenced.
  - 1.4 Secure additional TA from development partners (ADB, SPC, Australia/NZ).
    - Responsibility: GS, SBS
    - Verifiable Indicator: Additional TA secured for the project.
    - Completion Date: 03/31/2024
    - Implementation Status: Completed.
  - 1.5 Request IMF/PFTAC remote and mission TA to help with source data, SUT compilation and GDP rebasing.
    - Responsibility: GS, SBS
    - Verifiable Indicator: IMF/PFTAC TA secured.
    - Completion Date: 03/31/2024
    - Implementation Status: Completed.
  - 1.6 Establish Data Coordination Committee.
    - Responsibility: GS, SBS
    - Verifiable Indicator: Committee established and meeting on a monthly basis.
    - Completion Date: 03/31/2024
    - Implementation Status: Completed.

### Activities/Outputs — Task 2: Ensure appropriate source data are available
- Responsibility: SBS Division Heads; FSD and other divisions for specific tasks.
- Outcome: The required source data are available and fit for use.
- Completion Date (overall): 02/28/2026
- Key data collection, QA, mapping activities and status (selected entries preserve exact wording and dates):
  - 2.0 Undertake initial data assessment of source data.
    - Responsibility: FSD/PFTAC Mission
    - Verifiable Indicator: Initial assessment of data sources completed and data gaps identified.
    - Completion Date: 09/28/2023
    - Implementation Status: Completed.
  - 2.1 Collect agriculture, quarrying and fishing costs and output data
    - Responsibility: FSD
    - Verifiable Indicator: Data collection, quality assurance (QA) and initial mapping to SUT working files.
    - Completion Date: 12/31/2024
    - Implementation Status: Completed.
  - 2.2 Assist SNPF updating register to ISIC Rev. 4
    - Responsibility: FSD
    - Verifiable Indicator: SNPF register updated to ISIC Rev. 4
    - Completion Date: 05/31/2024
    - Implementation Status: Completed.
  - 2.3 SNPF to provide monthly employment & earnings 4-digit ISIC data
    - Responsibility: FSD
    - Verifiable Indicator: Data collection, QA and initial mapping to SUT working files (activities).
    - Completion Date: 12/31/2024
    - Implementation Status: Completed.
  - 2.4 Assist MCR to recheck/update ISIC Rev4 of registered units
    - Responsibility: FSD
    - Verifiable Indicator: MCR register units updated.
    - Completion Date: 05/31/2024
    - Implementation Status: Completed.
  - 2.5 MCR to provide quarterly VAGST turnover by ISIC4 data
    - Responsibility: FSD
    - Verifiable Indicator: Data collection, QA and initial mapping to SUT working files.
    - Completion Date: 12/31/2024
    - Implementation Status: Completed.
  - 2.6 MCR to provide 2023 CIT data by ISIC4 & Financial Statements
    - Responsibility: FSD
    - Verifiable Indicator: Data collection, QA and initial mapping to SUT working files (activities and products) completed.
    - Completion Date: 08/31/2025
    - Implementation Status: Completed.
  - 2.7 Assist Customs in ISIC Rev 4 coding exporters/importers
    - Responsibility: ESD
    - Verifiable Indicator: SNPF register updated to ISIC Rev. 4, to identify traders and non-traders.
    - Completion Date: 08/31/2024
    - Implementation Status: Completed.
  - 2.8 Customs to provide monthly exports & imports data
    - Responsibility: ESD
    - Verifiable Indicator: Monthly data being provided.
    - Completion Date: 06/30/2024
    - Implementation Status: Completed.
  - 2.9 Provision of detailed IMTS CPC and ISIC Rev 4 data for 2023
    - Responsibility: ESD
    - Verifiable Indicator: Data collection, QA and mapping to SUT working files (exports and imports) completed.
    - Completion Date: 03/31/2025
    - Implementation Status: Completed.
  - 2.10 Collection of detailed Government finance monthly and FY23 and FY24 data
    - Responsibility: FSD
    - Verifiable Indicator: Data collection, QA and initial mapping to SUT working files completed.
    - Completion Date: 03/31/2025
    - Implementation Status: Completed.
  - 2.11 Collect FY23 and FY24 financial statements for SOEs and others
    - Responsibility: FSD
    - Verifiable Indicator: Data collection, QA and initial mapping to SUT working files completed.
    - Completion Date: 08/31/2025
    - Implementation Status: Completed.
  - 2.12 Collect 2023 tourism data from STA
    - Responsibility: FSD
    - Verifiable Indicator: Data collection, QA and initial mapping to SUT working files completed.
    - Completion Date: 03/31/2025
    - Implementation Status: Completed.
  - 2.13 Collect 2023 BOP and financial sector data from CBS
    - Responsibility: FSD
    - Verifiable Indicator: Data collection, QA and initial mapping to SUT working files completed.
    - Completion Date: 12/31/2024
    - Implementation Status: Completed.
  - 2.14 Extract formal/informal employ/income by industry from 2022 LFS
    - Responsibility: SSD
    - Verifiable Indicator: Data collection, QA and initial mapping to SUT working files (activities) completed.
    - Completion Date: 09/30/2024
    - Implementation Status: Completed.
  - 2.15 Estimate Informal Sector businesses using Pop. Census, LFS & HIES
    - Responsibility: FSD
    - Verifiable Indicator: Data collection, QA and initial mapping to SUT working files (activities) completed.
    - Completion Date: 03/31/2025
    - Implementation Status: Completed.
  - 2.16 Conduct informal sector industry cost structure studies/HIES frame
    - Responsibility: FSD
    - Verifiable Indicator: Studies conducted and data incorporated into the SUT working files (activities and products).
    - Completion Date: 03/31/2025
    - Implementation Status: Completed.
  - 2.17 HIES conducted
    - Responsibility: ESD
    - Verifiable Indicator: HIES field phase completed.
    - Completion Date: 12/31/2023
    - Implementation Status: Completed.
  - 2.18 HIES data processing and outputs released
    - Responsibility: ESD
    - Verifiable Indicator: QA of output data and mapping to working files (informal activities and Households FCE) completed.
    - Completion Date: 09/30/2024
    - Implementation Status: Completed.
  - 2.19 Reweighting, compilation and release of new CPI series
    - Responsibility: ESD
    - Verifiable Indicator: NA prices database updated and linked to previous CPI series.
    - Completion Date: 06/30/2025
    - Implementation Status: Completed.
  - 2.20 Conduct construction inputs studies
    - Responsibility: FSD
    - Verifiable Indicator: Frame selected, studies conducted and data incorporated into the SUT.
    - Completion Date: 08/31/2025
    - Implementation Status: Incorporated into the BAS.
  - 2.21 Conduct transport and trade margins studies
    - Responsibility: FSD
    - Verifiable Indicator: Adjustment factors and indicators available for transport and trade margins (TTMs), CIF/FOB, etc.
    - Completion Date: 08/31/2025
    - Implementation Status: Incorporated into the BAS.
  - 2.22 Update the Integrated Business Register
    - Responsibility: FSD
    - Verifiable Indicator: Update of Integrated Business Register completed.
    - Completion Date: 08/30/2024
    - Implementation Status: Completed.
  - 2.23 Field phase of Business Activity Survey (BAS) for 2023
    - Responsibility: FSD
    - Verifiable Indicator: BAS field phase completed.
    - Completion Date: 08/08/2025
    - Implementation Status: Completed.
  - 2.24 Process and rate up BAS results
    - Responsibility: FSD
    - Verifiable Indicator: Data QA and initial mapping to SUT working files (activities and products) completed.
    - Completion Date: 12/31/2025
    - Implementation Status: Completed.
  - 2.25 Conduct NPISHs Survey (if not part of BAS)
    - Responsibility: FSD
    - Verifiable Indicator: Survey field phase completed, data QA and initial mapping to SUT working files (activities, products, FCE) completed.
    - Completion Date: 08/31/2025
    - Implementation Status: Incorporated into the BAS.
  - 2.26 Quality adjust and finalize 2023 SUT source data for SUT
    - Responsibility: FSD
    - Verifiable Indicator: All available input data for the 2023 SUT finalized.
    - Completion Date: 02/28/2026
    - Implementation Status: Completed.

### Activities/Outputs — Task 3: Compile the SUT benchmark estimates and rebase GDP
- Outcome: SUT and benchmark estimates compiled, and GDP rebased.
- Completion Date (overall): 03/31/2027
- Key compilation and system development steps:
  - 3.1 Design the SUT framework (industries and products)
    - Responsibility: FSD
    - Verifiable Indicator: Assessment completed.
    - Completion Date: 09/30/2024
    - Implementation Status: Completed.
  - 3.2 Stakeholder consulted on SUT
    - Responsibility: FSD
    - Verifiable Indicator: SUT activities and products modified.
    - Completion Date: 09/30/2024
    - Implementation Status: Completed.
  - 3.3 Industry balances compiled
    - Responsibility: FSD
    - Verifiable Indicator: Tables compiled using initial estimates.
    - Completion Date: 03/31/2026
    - Implementation Status: Completed.
  - 3.4 Product balances compiled
    - Responsibility: FSD
    - Verifiable Indicator: The initial estimates adjusted to the overall size of the different activities.
    - Completion Date: 03/31/2026
    - Implementation Status: Completed.
  - 3.5 Compilation of make and absorption matrices
    - Responsibility: FSD
    - Verifiable Indicator: Make and absorption matrices compiled.
    - Completion Date: 03/31/2026
    - Implementation Status: Completed.
  - 3.6 Final balancing of SUT
    - Responsibility: FSD
    - Verifiable Indicator: SUT balanced.
    - Completion Date: 03/31/2026
    - Implementation Status: Completed.
  - 3.7 Redevelop GDP compilation system
    - Responsibility: FSD
    - Verifiable Indicator: GDP compilation system redeveloped.
    - Completion Date: 03/31/2027
  - 3.8 Rebased GDPP and GDPE estimates compiled
    - Responsibility: FSD
    - Verifiable Indicator: Rebased estimates compiled.
    - Completion Date: 03/31/2027
  - 3.9 Linking of the 2013 and 2023 series.
    - Responsibility: FSD
    - Verifiable Indicator: Linked series compiled.
    - Completion Date: 03/31/2027

### Activities/Outputs — Task 4: Disseminate 2023 SUT and rebased GDP estimates
- Responsibility: FSD
- Outcome: 2023 SUT and rebased GDP estimates released.
- Completion Date (overall): 06/30/2027
- Dissemination steps:
  - 4.1 Release SUT and rebased GDPP and GDPE estimates.
    - Responsibility: FSD
    - Verifiable Indicator: Public dissemination of SUT and rebased annual GDPP and GDPE estimates.
    - Completion Date: 03/31/2027
  - 4.2 Concepts, sources and methods manual compiled and released
    - Responsibility: FSD
    - Verifiable Indicator: Concepts, sources and methods manual compiled and disseminated
    - Completion Date: 06/30/2027

*IMF | PFTAC Technical Assistance Report | Annex 2. Updated 2023 SUT and GDP Rebase Work Program*

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_Source: https://www.imf.org/-/media/files/publications/tar/2026/english/tarea2026043.pdf_
