Technical Notes and Manuals

Special Purpose Entities: Guidelines for a Data Template

ByCarlos Sanchez-Munoz, Artak Harutyunyan, Padma S Hurree Gobin

October 3, 2022

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Carlos Sanchez-Munoz, Artak Harutyunyan, and Padma S Hurree Gobin. "Special Purpose Entities: Guidelines for a Data Template", Technical Notes and Manuals 2022, 006 (2022), accessed 12/19/2025, https://doi.org/10.5089/9798400231490.005

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Disclaimer: This Technical Guidance Note should not be reported as representing the views of the IMF. The views expressed in this Note are those of the author(s) and do not necessarily represent the views of the IMF, its Executive Board, or IMF management.

Summary

The Note is meant to assist compilers in the practical application of the agreed defini¬tion to identify resident Special Purpose Entities (SPE) in their jurisdictions and in collecting and reporting SPE-related cross-border data. To this end, these guidelines provide practical advice on the (1) implementa¬tion of the definition of SPEs, (2) possible data sources and processes for collecting and compiling SPE-related statistics, and (3) reporting within the agreed Data Template.

Subject: Asset and liability management, Balance of payments, Data collection, Economic and financial statistics, Expenditure, External position, External sector statistics, Foreign direct investment, International investment position, Revenue administration, Special purpose vehicle

Keywords: company B, control, cross-border flows and positions, Data collection, External sector statistics, Foreign direct investment, Global, Globalization, host jurisdictions, institutional units, International investment position, multinationals, SPE data collection, SPE definition, SPE flow, SPE statistics, Special purpose vehicle

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