## Approved Guidance Notes

## Source details

**Canonical URL:** [Approved Guidance Notes](https://www.imf.org/en/data/statistics/bpm/approved-guidance-notes)

## Other formats

- [Markdown version](/en/data/statistics/bpm/approved-guidance-notes/index.md)
- [Structured JSON version](/en/data/statistics/bpm/approved-guidance-notes/index.json)
- [Bundle manifest](/en/data/statistics/bpm/approved-guidance-notes/bundle-manifest.json)

---

### Purpose and approval
- Guidance Notes were approved by the IMF’s Committee on Balance of Payments Statistics and, where relevant, by the UN’s Intersecretariat Working Group on National Accounts to be included as subjects on the Annotated Outline to be prepared by the IMF’s Statistics Department and thereafter on the draft chapters of the respective International Statistical Standard manuals (i.e., Balance of Payments and International Investment Position Manual, seventh edition (BPM7) and System of National Accounts 2025 (2025 SNA)).

### Balance of Payments Task Team (BPTT)
- B.2 Standardized Definition of Net International Reserves (Posted September 2022)
- B.3 Treatment of Centralized Currency Unions in Macroeconomic Statistics (Posted November 2022)
- B.4 Reconciliation Between Flows and Stocks (Posted January 2021)
- B.6 Sustainable Finance: Integrating Measures of Climate Change Risk into External Sector Statistics (Posted January 2022)
- B.7 Arrears in International Investment Position (Posted November 2021)
- B.8 Recording Citizenship-by-Investment Programs (Posted November 2022)
- B.9 Treatment of External Assets and Related Income Declared Under Tax Amnesty in External Sector Statistics (Posted January 2022)
- B.12 Treatment of Equity in International Organizations That Is in the Form of Unlisted Shares or Nonnegotiable Equity (Posted September 2022)

### Current Account Task Team (CATT)
- C.1 Recording of Transactor-Based Components of Services (Posted June 2022)
- C.2 Goods, Services, and Investment Income Accounts by Enterprise Characteristics (Posted June 2022)
- C.3 International Trade Classified by Currency (Including for Trade Linked to Long-term Trade Credits and Advances) (Posted January 2022)
- C.4 Merchanting and Factoryless Producers, Clarifying Negative Exports in Merchanting, and Merchanting of Services (Posted November 2022)
- C.5 Statistical Impact of the Change in Treatment of Operating Leases in Business Accounting; Economic Ownership in the Context of Financial and Operating Lease Transactions Pertaining, in Particular, to Aircraft (Posted November 2022)
- C.6 Trade in Services Classifications (Posted January 2022) | Annex Table (zip)
- C.7 Treatment of Travel Packages, Health-Related Travel, and Taxes and Fees on Passengers' Tickets (Posted November 2022)
- C.8 Recording of Fines and Penalties (Posted August 2022)

### Communications Task Team (CMTT)
- CM.1 An Assessment Framework to Measure Alignment with the Economic Accounting Statistical Standards (Posted November 2024)
- CM.2 Terminology and Branding of the Economic Accounting Statistical Standards (Posted November 2024)
- CM.3 A Taxonomy for Communicating Economic Statistics Releases, Products, and Product Updates (Posted November 2024)

### Direct Investment Task Team (DITT)
- D.1 Greenfield Investment and Extension of Capacity (Posted May 2022)
- D.2 Valuation of Unlisted Equity (Posted June 2022)
- D.3 Treatment of Collective Investment Institutions (Posted May 2022)
- D.4 Corporate Inversions (Posted August 2022)
- D.5 Eliminating the Imputations for an Entity Owned or Controlled by General Government that is Used for Fiscal Purposes (Posted November 2022)
- D.6 Ultimate Investing Economy/Ultimate Host Economy and Pass-through Funds (Posted January 2021)
- D.7 Sectoral Breakdown of Direct Investment (Posted January 2021)
- D.8 Public-Private Partnerships (Posted December 2021)
- D.9 Reconciling BPM-Based Direct Investment and AMNE Statistics (Posted May 2022)
- D.10 Defining the Boundaries of Direct Investment (Posted September 2022)
- D.11 Removing Debt Between Affiliated Insurance Corporations and Pension Funds from Direct Investment (Posted September 2022)
- D.12 Including Intra-Concern [Between Affiliates] Derivatives in Direct Investment (Posted April 2021)
- D.14 Financial Conduits (Posted March 2023)
- D.16 Treatment of Retained Earnings (Posted March 2023)
- D.17 Identifying Superdividends and Establishing the Borderline Between Dividends and Withdrawal of Equity in the context of Direct Investment (Posted March 2023)
- Issue Note: D.17 Identifying Superdividends and Establishing the Boundary Between Dividends and Withdrawal of Equity in the Context of Direct Investment (Posted March 2023)
- D.18 Cash Pooling in Direct Investment (Posted September 2022)

### Financial and Payment Systems Task Team (FITT)
- F.1 More Disaggregated Institutional Sector and Financial Instrument Breakdowns (Posted June 2022)
- F.2 Asymmetric Treatment of Retained Earnings (Posted November 2024)
- F.3 Reverse Transactions (Posted June 2021)
- F.4 Financial Derivatives by Type (Posted November 2021)
- F.5 Treatment of Credit Default Swaps (Posted January 2021)
- F.6 Capturing Non-Bank Financial Intermediation in the System of National Accounts and the External Sector Statistics (Posted November 2021)
- F.7 Impact of Fintech on Macroeconomic Statistics (Posted June 2022)
- F.8 Valuation of Debt Securities at Both Market and Nominal Value (Posted January 2021)
- F.9 Valuation of Loans (Fair Value) (Posted April 2022)
- F.10 Treatment of Cash Collateral (Posted March 2025)
- Explanatory Note: Treatment of Cash Collateral in the 2025 SNA and BPM7 (Posted March 2025)
- F.12 Covering Hybrid Insurance and Pension Products (Posted November 2022)
- F.13 Margins on Buying and Selling Transactions (Posted November 2022)
- F.14 Treatment of Factoring Transactions (Posted November 2024)
- F.15 Debt Concessionality (Posted January 2023)
- Issue Note: A Holistic Assessment of the Treatment of Concessional Lending in Macroeconomic Statistics (Posted January 2023)
- F.16 Subscription Rights (Posted November 2021)
- F.18 The Recording of Fungible Crypto Assets in Macroeconomic Statistics (Posted November 2024)
- Issue Note: Recording of Fungible Crypto Assets in Macroeconomic Statistics - Unbacked Crypto Assets (Posted November 2024)

### Globalization Task Team (GZTT)
- G.1 Valuation of Imports and Exports of Goods in the International Standards (CIF to FOB Adjustment) (Posted November 2022)
- G.2 Treatment of MNE and Intra-MNE Flows (Posted May 2022)
- G.4 Treatment of Special Purpose Entities and Residency (Posted May 2022)
- G.5 Economic Ownership of Intellectual Property Products: Recording of Intra-MNE Transactions (Posted May 2022)
- G.7 Global Value Chains and Trade in Value Added (Posted November 2024)

### Informal Economy Task Team (IETT)
- IE.1 Statistical Framework for the Informal Economy (Posted November 2024)

### Islamic Finance Task Team (IFTT)
- IF.1 Islamic Finance in the National Accounts and External Sector Statistics (Posted November 2024)

### Issue Notes and Clarification Notes
- Clarification Note: Classification of Expenditures of Companions of Business and Education-Related Travelers (Posted March 2023)
- Clarification Note: Treatment of Securities Under Reverse Transactions in Reserve Assets (Posted June 2023)
- Issue Note: Treatment of Negative Equity Position (Posted November 2024)
- Issue Note: Title of the Updated BPM (Posted November 2024)
- Issue Note: Recording Uncompensated Asset Seizures in Macroeconomic Statistics (Posted November 2024)
- Issue Note: Use of Credit/Debit vs Revenue/Expenditure in Balance of Payments Statistics (Posted November 2024)
- Issue Note: Treatment of Intellectual Property Products in Balance of Payments Statistics (Posted November 2024)
- Issue Note: AI.1 Valuation Principles and Methodologies (Posted November 2024)
- Issue Note: Sustainable Finance in the 2025 SNA and BPM7 (Posted November 2024)
- Issue Note: Recording of Crypto Lending/Borrowing in Macroeconomic Statistics (Posted March 2025)

---

## Content in this bundle

- **Issue Note: AI.1 Valuation Principles and Methodologies**
  - [Issue Note: AI.1 Valuation Principles and Methodologies (Markdown version)](/-/media/files/data/statistics/bpm6/approved-guidance-notes/6-issues-note-ai1-valuation-principles-and-methodologies.pdf.md){rel="alternate" type="text/markdown"}
  - [Issue Note: AI.1 Valuation Principles and Methodologies (PDF)](/-/media/files/data/statistics/bpm6/approved-guidance-notes/6-issues-note-ai1-valuation-principles-and-methodologies.pdf){rel="external" type="application/pdf"}
- **Issue Note: Sustainable Finance in the 2025 SNA and BPM7**
  - [Issue Note: Sustainable Finance in the 2025 SNA and BPM7 (Markdown version)](/-/media/files/data/statistics/bpm6/approved-guidance-notes/7-issues-note-sustainable-finance-in-the-2025-sna-and-bpm7.pdf.md){rel="alternate" type="text/markdown"}
  - [Issue Note: Sustainable Finance in the 2025 SNA and BPM7 (PDF)](/-/media/files/data/statistics/bpm6/approved-guidance-notes/7-issues-note-sustainable-finance-in-the-2025-sna-and-bpm7.pdf){rel="external" type="application/pdf"}
- **B12 Treatment of Equity in International Organizations That Is in the Form of Unlisted Shares or Non**
  - [B12 Treatment of Equity in International Organizations That Is in the Form of Unlisted Shares or Non (Markdown version)](/-/media/files/data/statistics/bpm6/approved-guidance-notes/b12-treatment-of-equity-in-international-organizations-that-is-in-the-form-of-unlisted-shares-or-non.pdf.md){rel="alternate" type="text/markdown"}
  - [B12 Treatment of Equity in International Organizations That Is in the Form of Unlisted Shares or Non (PDF)](/-/media/files/data/statistics/bpm6/approved-guidance-notes/b12-treatment-of-equity-in-international-organizations-that-is-in-the-form-of-unlisted-shares-or-non.pdf){rel="external" type="application/pdf"}
- **B.2 Standardized Definition of Net International Reserves**
  - [B.2 Standardized Definition of Net International Reserves (Markdown version)](/-/media/files/data/statistics/bpm6/approved-guidance-notes/b2-standardized-definition-of-net-international-reserves.pdf.md){rel="alternate" type="text/markdown"}
  - [B.2 Standardized Definition of Net International Reserves (PDF)](/-/media/files/data/statistics/bpm6/approved-guidance-notes/b2-standardized-definition-of-net-international-reserves.pdf){rel="external" type="application/pdf"}
- **B.3 Treatment of Centralized Currency Unions in Macroeconomic Statistics**
  - [B.3 Treatment of Centralized Currency Unions in Macroeconomic Statistics (Markdown version)](/-/media/files/data/statistics/bpm6/approved-guidance-notes/b3-treatment-of-centralized-currency-unions-in-macroeconomic-statistics.pdf.md){rel="alternate" type="text/markdown"}
  - [B.3 Treatment of Centralized Currency Unions in Macroeconomic Statistics (PDF)](/-/media/files/data/statistics/bpm6/approved-guidance-notes/b3-treatment-of-centralized-currency-unions-in-macroeconomic-statistics.pdf){rel="external" type="application/pdf"}
- **B.4 Reconciliation Between Flows and Stocks, BPM6 Update, Balance of Payments Task Team**
  - [B.4 Reconciliation Between Flows and Stocks, BPM6 Update, Balance of Payments Task Team (Markdown version)](/-/media/files/data/statistics/bpm6/approved-guidance-notes/b4-reconciliation-between-flows-and-stocks.pdf.md){rel="alternate" type="text/markdown"}
  - [B.4 Reconciliation Between Flows and Stocks, BPM6 Update, Balance of Payments Task Team (PDF)](/-/media/files/data/statistics/bpm6/approved-guidance-notes/b4-reconciliation-between-flows-and-stocks.pdf){rel="external" type="application/pdf"}
- **B6 Sustainable Finance Integrating Measures of Climate Change Risk Into External Sector Statistics**
  - [B6 Sustainable Finance Integrating Measures of Climate Change Risk Into External Sector Statistics (Markdown version)](/-/media/files/data/statistics/bpm6/approved-guidance-notes/b6-sustainable-finance-integrating-measures-of-climate-change-risk-into-external-sector-statistics.pdf.md){rel="alternate" type="text/markdown"}
  - [B6 Sustainable Finance Integrating Measures of Climate Change Risk Into External Sector Statistics (PDF)](/-/media/files/data/statistics/bpm6/approved-guidance-notes/b6-sustainable-finance-integrating-measures-of-climate-change-risk-into-external-sector-statistics.pdf){rel="external" type="application/pdf"}
- **B.7 Arrears in International Investment Position, BPM6 Update, Balance of Payments Task Team**
  - [B.7 Arrears in International Investment Position, BPM6 Update, Balance of Payments Task Team (Markdown version)](/-/media/files/data/statistics/bpm6/approved-guidance-notes/b7-arrears-in-international-investment-position.pdf.md){rel="alternate" type="text/markdown"}
  - [B.7 Arrears in International Investment Position, BPM6 Update, Balance of Payments Task Team (PDF)](/-/media/files/data/statistics/bpm6/approved-guidance-notes/b7-arrears-in-international-investment-position.pdf){rel="external" type="application/pdf"}
- **B.8 Recording Citizenship-by-Investment Programs**
  - [B.8 Recording Citizenship-by-Investment Programs (Markdown version)](/-/media/files/data/statistics/bpm6/approved-guidance-notes/b8-recording-citizenbyinvestment-programs.pdf.md){rel="alternate" type="text/markdown"}
  - [B.8 Recording Citizenship-by-Investment Programs (PDF)](/-/media/files/data/statistics/bpm6/approved-guidance-notes/b8-recording-citizenbyinvestment-programs.pdf){rel="external" type="application/pdf"}
- **B9 Treatment of External Assets and Related Income Declared Under Tax Amnesty in External Sector Sta**
  - [B9 Treatment of External Assets and Related Income Declared Under Tax Amnesty in External Sector Sta (Markdown version)](/-/media/files/data/statistics/bpm6/approved-guidance-notes/b9-treatment-of-external-assets-and-related-income-declared-under-tax-amnesty-in-external-sector-sta.pdf.md){rel="alternate" type="text/markdown"}
  - [B9 Treatment of External Assets and Related Income Declared Under Tax Amnesty in External Sector Sta (PDF)](/-/media/files/data/statistics/bpm6/approved-guidance-notes/b9-treatment-of-external-assets-and-related-income-declared-under-tax-amnesty-in-external-sector-sta.pdf){rel="external" type="application/pdf"}
- **C.1 Recording of Transactor-Based Components of Services**
  - [C.1 Recording of Transactor-Based Components of Services (Markdown version)](/-/media/files/data/statistics/bpm6/approved-guidance-notes/c1-recording-of-transactorbased-components-of-services.pdf.md){rel="alternate" type="text/markdown"}
  - [C.1 Recording of Transactor-Based Components of Services (PDF)](/-/media/files/data/statistics/bpm6/approved-guidance-notes/c1-recording-of-transactorbased-components-of-services.pdf){rel="external" type="application/pdf"}
- **C.2 Goods, Services, and Investment Income Accounts by Enterprise Characteristics**
  - [C.2 Goods, Services, and Investment Income Accounts by Enterprise Characteristics (Markdown version)](/-/media/files/data/statistics/bpm6/approved-guidance-notes/c2-goods-services-and-investment-income-accounts-by-enterprise-characteristics.pdf.md){rel="alternate" type="text/markdown"}
  - [C.2 Goods, Services, and Investment Income Accounts by Enterprise Characteristics (PDF)](/-/media/files/data/statistics/bpm6/approved-guidance-notes/c2-goods-services-and-investment-income-accounts-by-enterprise-characteristics.pdf){rel="external" type="application/pdf"}
- **C3 International Trade Classified by Currency Including for Trade Linked to Longterm Trade Credits A**
  - [C3 International Trade Classified by Currency Including for Trade Linked to Longterm Trade Credits A (Markdown version)](/-/media/files/data/statistics/bpm6/approved-guidance-notes/c3-international-trade-classified-by-currency-including-for-trade-linked-to-longterm-trade-credits-a.pdf.md){rel="alternate" type="text/markdown"}
  - [C3 International Trade Classified by Currency Including for Trade Linked to Longterm Trade Credits A (PDF)](/-/media/files/data/statistics/bpm6/approved-guidance-notes/c3-international-trade-classified-by-currency-including-for-trade-linked-to-longterm-trade-credits-a.pdf){rel="external" type="application/pdf"}
- **C4 Merchanting and Factoryless Producers Clarifying Negative Exports in Merchanting and Merchanting**
  - [C4 Merchanting and Factoryless Producers Clarifying Negative Exports in Merchanting and Merchanting (Markdown version)](/-/media/files/data/statistics/bpm6/approved-guidance-notes/c4-merchanting-and-factoryless-producers-clarifying-negative-exports-in-merchanting-and-merchanting.pdf.md){rel="alternate" type="text/markdown"}
  - [C4 Merchanting and Factoryless Producers Clarifying Negative Exports in Merchanting and Merchanting (PDF)](/-/media/files/data/statistics/bpm6/approved-guidance-notes/c4-merchanting-and-factoryless-producers-clarifying-negative-exports-in-merchanting-and-merchanting.pdf){rel="external" type="application/pdf"}
- **Statistical impact of the change in treatment of operating leases in business accounting — Option 1**
  - [Statistical impact of the change in treatment of operating leases in business accounting — Option 1 (Markdown version)](/-/media/files/data/statistics/bpm6/approved-guidance-notes/c5-statistical-impact-of-the-change-in-treatment-of-operating-leases-in-business-accounting-economic.pdf.md){rel="alternate" type="text/markdown"}
  - [Statistical impact of the change in treatment of operating leases in business accounting — Option 1 (PDF)](/-/media/files/data/statistics/bpm6/approved-guidance-notes/c5-statistical-impact-of-the-change-in-treatment-of-operating-leases-in-business-accounting-economic.pdf){rel="external" type="application/pdf"}
- **C.6 Trade in Services Classifications**
  - [C.6 Trade in Services Classifications (Markdown version)](/-/media/files/data/statistics/bpm6/approved-guidance-notes/c6-trade-in-services-classifications.pdf.md){rel="alternate" type="text/markdown"}
  - [C.6 Trade in Services Classifications (PDF)](/-/media/files/data/statistics/bpm6/approved-guidance-notes/c6-trade-in-services-classifications.pdf){rel="external" type="application/pdf"}
- **C.7 Treatment of Travel Packages, Health-Related Travel, and Taxes and Fees on Passengers’ Tickets**
  - [C.7 Treatment of Travel Packages, Health-Related Travel, and Taxes and Fees on Passengers’ Tickets (Markdown version)](/-/media/files/data/statistics/bpm6/approved-guidance-notes/c7-treatment-of-travel-packages-healthrelated-travel-and-taxes-and-fees-on-passengers-tickets.pdf.md){rel="alternate" type="text/markdown"}
  - [C.7 Treatment of Travel Packages, Health-Related Travel, and Taxes and Fees on Passengers’ Tickets (PDF)](/-/media/files/data/statistics/bpm6/approved-guidance-notes/c7-treatment-of-travel-packages-healthrelated-travel-and-taxes-and-fees-on-passengers-tickets.pdf){rel="external" type="application/pdf"}
- **C.8 Recording of Fines and Penalties**
  - [C.8 Recording of Fines and Penalties (Markdown version)](/-/media/files/data/statistics/bpm6/approved-guidance-notes/c8-recording-of-fines-and-penalties.pdf.md){rel="alternate" type="text/markdown"}
  - [C.8 Recording of Fines and Penalties (PDF)](/-/media/files/data/statistics/bpm6/approved-guidance-notes/c8-recording-of-fines-and-penalties.pdf){rel="external" type="application/pdf"}
- **Clarification Note Classification of Expenditures of Companions of Business and Educationrelated Tr**
  - [Clarification Note Classification of Expenditures of Companions of Business and Educationrelated Tr (Markdown version)](/-/media/files/data/statistics/bpm6/approved-guidance-notes/clarification-note-classification-of-expenditures-of-companions-of-business-and-educationrelated-tr.pdf.md){rel="alternate" type="text/markdown"}
  - [Clarification Note Classification of Expenditures of Companions of Business and Educationrelated Tr (PDF)](/-/media/files/data/statistics/bpm6/approved-guidance-notes/clarification-note-classification-of-expenditures-of-companions-of-business-and-educationrelated-tr.pdf){rel="external" type="application/pdf"}
- **Clarification Note Treatment of Securities Under Reverse Transactions in Reserve Assets**
  - [Clarification Note Treatment of Securities Under Reverse Transactions in Reserve Assets (Markdown version)](/-/media/files/data/statistics/bpm6/approved-guidance-notes/clarification-note-treatment-of-securities-under-reverse-transactions-in-reserve-assets.pdf.md){rel="alternate" type="text/markdown"}
  - [Clarification Note Treatment of Securities Under Reverse Transactions in Reserve Assets (PDF)](/-/media/files/data/statistics/bpm6/approved-guidance-notes/clarification-note-treatment-of-securities-under-reverse-transactions-in-reserve-assets.pdf){rel="external" type="application/pdf"}
- **CM.1 An Assessment Framework to Measure Alignment with the Economic Accounting Statistical Standards**
  - [CM.1 An Assessment Framework to Measure Alignment with the Economic Accounting Statistical Standards (Markdown version)](/-/media/files/data/statistics/bpm6/approved-guidance-notes/cm1-alignment-framework-testing.pdf.md){rel="alternate" type="text/markdown"}
  - [CM.1 An Assessment Framework to Measure Alignment with the Economic Accounting Statistical Standards (PDF)](/-/media/files/data/statistics/bpm6/approved-guidance-notes/cm1-alignment-framework-testing.pdf){rel="external" type="application/pdf"}
- **CM.2 Terminology and Branding of the Economic Accounting Statistical Standards**
  - [CM.2 Terminology and Branding of the Economic Accounting Statistical Standards (Markdown version)](/-/media/files/data/statistics/bpm6/approved-guidance-notes/cm2-terminology-and-branding.pdf.md){rel="alternate" type="text/markdown"}
  - [CM.2 Terminology and Branding of the Economic Accounting Statistical Standards (PDF)](/-/media/files/data/statistics/bpm6/approved-guidance-notes/cm2-terminology-and-branding.pdf){rel="external" type="application/pdf"}
- **CM.3 A Taxonomy for Communicating Economic Statistics Releases, Products, and Product Updates**
  - [CM.3 A Taxonomy for Communicating Economic Statistics Releases, Products, and Product Updates (Markdown version)](/-/media/files/data/statistics/bpm6/approved-guidance-notes/cm3-a-taxonomy-for-communicating-economic-statistics-releases-products-and-product-updates.pdf.md){rel="alternate" type="text/markdown"}
  - [CM.3 A Taxonomy for Communicating Economic Statistics Releases, Products, and Product Updates (PDF)](/-/media/files/data/statistics/bpm6/approved-guidance-notes/cm3-a-taxonomy-for-communicating-economic-statistics-releases-products-and-product-updates.pdf){rel="external" type="application/pdf"}
- **D.1 Greenfield Investment and Extension of Capacity**
  - [D.1 Greenfield Investment and Extension of Capacity (Markdown version)](/-/media/files/data/statistics/bpm6/approved-guidance-notes/d1-greenfield-investment-and-extension-of-capacity.pdf.md){rel="alternate" type="text/markdown"}
  - [D.1 Greenfield Investment and Extension of Capacity (PDF)](/-/media/files/data/statistics/bpm6/approved-guidance-notes/d1-greenfield-investment-and-extension-of-capacity.pdf){rel="external" type="application/pdf"}
- **D.10 Defining the Boundaries of Direct Investment**
  - [D.10 Defining the Boundaries of Direct Investment (Markdown version)](/-/media/files/data/statistics/bpm6/approved-guidance-notes/d10-defining-the-boundaries-of-direct-investment.pdf.md){rel="alternate" type="text/markdown"}
  - [D.10 Defining the Boundaries of Direct Investment (PDF)](/-/media/files/data/statistics/bpm6/approved-guidance-notes/d10-defining-the-boundaries-of-direct-investment.pdf){rel="external" type="application/pdf"}
- **D11 Removing Debt Between Affiliated Insurance Corporations and Pension Funds from Direct Investment**
  - [D11 Removing Debt Between Affiliated Insurance Corporations and Pension Funds from Direct Investment (Markdown version)](/-/media/files/data/statistics/bpm6/approved-guidance-notes/d11-removing-debt-between-affiliated-insurance-corporations-and-pension-funds-from-direct-investment.pdf.md){rel="alternate" type="text/markdown"}
  - [D11 Removing Debt Between Affiliated Insurance Corporations and Pension Funds from Direct Investment (PDF)](/-/media/files/data/statistics/bpm6/approved-guidance-notes/d11-removing-debt-between-affiliated-insurance-corporations-and-pension-funds-from-direct-investment.pdf){rel="external" type="application/pdf"}
- **D.12 Including Intra-Concern [Between Affiliates] Derivatives in Direct Investment, IMF**
  - [D.12 Including Intra-Concern [Between Affiliates] Derivatives in Direct Investment, IMF (Markdown version)](/-/media/files/data/statistics/bpm6/approved-guidance-notes/d12-including-intraconcern-between-affiliates-derivatives-in-direct-investment-gn.pdf.md){rel="alternate" type="text/markdown"}
  - [D.12 Including Intra-Concern [Between Affiliates] Derivatives in Direct Investment, IMF (PDF)](/-/media/files/data/statistics/bpm6/approved-guidance-notes/d12-including-intraconcern-between-affiliates-derivatives-in-direct-investment-gn.pdf){rel="external" type="application/pdf"}
- **D.14 Financial Conduits**
  - [D.14 Financial Conduits (Markdown version)](/-/media/files/data/statistics/bpm6/approved-guidance-notes/d14-financial-conduits.pdf.md){rel="alternate" type="text/markdown"}
  - [D.14 Financial Conduits (PDF)](/-/media/files/data/statistics/bpm6/approved-guidance-notes/d14-financial-conduits.pdf){rel="external" type="application/pdf"}
- **D.16 Treatment of Retained Earnings**
  - [D.16 Treatment of Retained Earnings (Markdown version)](/-/media/files/data/statistics/bpm6/approved-guidance-notes/d16-treatment-of-retained-earnings.pdf.md){rel="alternate" type="text/markdown"}
  - [D.16 Treatment of Retained Earnings (PDF)](/-/media/files/data/statistics/bpm6/approved-guidance-notes/d16-treatment-of-retained-earnings.pdf){rel="external" type="application/pdf"}
- [D17 Identifying Superdividends and Establishing the Borderline Between Dividends and Withdrawal of E (summary unavailable) (PDF)](/-/media/files/data/statistics/bpm6/approved-guidance-notes/d17-identifying-superdividends-and-establishing-the-borderline-between-dividends-and-withdrawal-of-e.pdf){rel="external" type="application/pdf"}
- **D.18 Cash Pooling in Direct Investment**
  - [D.18 Cash Pooling in Direct Investment (Markdown version)](/-/media/files/data/statistics/bpm6/approved-guidance-notes/d18-cash-pooling-in-direct-investment.pdf.md){rel="alternate" type="text/markdown"}
  - [D.18 Cash Pooling in Direct Investment (PDF)](/-/media/files/data/statistics/bpm6/approved-guidance-notes/d18-cash-pooling-in-direct-investment.pdf){rel="external" type="application/pdf"}
- [D.2 Valuation of Unlisted Equity (summary unavailable) (PDF)](/-/media/files/data/statistics/bpm6/approved-guidance-notes/d2-valuation-of-unlisted-equity.pdf){rel="external" type="application/pdf"}
- [D.3 Treatment of Collective Investment Institutions (summary unavailable) (PDF)](/-/media/files/data/statistics/bpm6/approved-guidance-notes/d3-treatment-of-collective-investment-institutions.pdf){rel="external" type="application/pdf"}
- **D.4 Corporate Inversions**
  - [D.4 Corporate Inversions (Markdown version)](/-/media/files/data/statistics/bpm6/approved-guidance-notes/d4-corporate-inversions.pdf.md){rel="alternate" type="text/markdown"}
  - [D.4 Corporate Inversions (PDF)](/-/media/files/data/statistics/bpm6/approved-guidance-notes/d4-corporate-inversions.pdf){rel="external" type="application/pdf"}
- **Eliminating the imputations for an entity owned or controlled by general government that is used**
  - [Eliminating the imputations for an entity owned or controlled by general government that is used (Markdown version)](/-/media/files/data/statistics/bpm6/approved-guidance-notes/d5-eliminating-the-imputations-for-an-entity-owned-or-controlled-by-general-government-that-is-used.pdf.md){rel="alternate" type="text/markdown"}
  - [Eliminating the imputations for an entity owned or controlled by general government that is used (PDF)](/-/media/files/data/statistics/bpm6/approved-guidance-notes/d5-eliminating-the-imputations-for-an-entity-owned-or-controlled-by-general-government-that-is-used.pdf){rel="external" type="application/pdf"}
- **Ultimate Investing Economy, Ultimate Host Economy and Pass-through Funds**
  - [Ultimate Investing Economy, Ultimate Host Economy and Pass-through Funds (Markdown version)](/-/media/files/data/statistics/bpm6/approved-guidance-notes/d6-ultimate-investing-economyultimate-host-economy-and-passthrough-funds.pdf.md){rel="alternate" type="text/markdown"}
  - [Ultimate Investing Economy, Ultimate Host Economy and Pass-through Funds (PDF)](/-/media/files/data/statistics/bpm6/approved-guidance-notes/d6-ultimate-investing-economyultimate-host-economy-and-passthrough-funds.pdf){rel="external" type="application/pdf"}
- **D.7 Sectoral Breakdown of Direct Investment, BPM6 Update, Direct Investment Task Team**
  - [D.7 Sectoral Breakdown of Direct Investment, BPM6 Update, Direct Investment Task Team (Markdown version)](/-/media/files/data/statistics/bpm6/approved-guidance-notes/d7-sectoral-breakdown-of-direct-investment.pdf.md){rel="alternate" type="text/markdown"}
  - [D.7 Sectoral Breakdown of Direct Investment, BPM6 Update, Direct Investment Task Team (PDF)](/-/media/files/data/statistics/bpm6/approved-guidance-notes/d7-sectoral-breakdown-of-direct-investment.pdf){rel="external" type="application/pdf"}
- **D.8 Public-Private Partnerships, BPM6 Update, Direct Investment Task Team**
  - [D.8 Public-Private Partnerships, BPM6 Update, Direct Investment Task Team (Markdown version)](/-/media/files/data/statistics/bpm6/approved-guidance-notes/d8-publicprivate-partnerships.pdf.md){rel="alternate" type="text/markdown"}
  - [D.8 Public-Private Partnerships, BPM6 Update, Direct Investment Task Team (PDF)](/-/media/files/data/statistics/bpm6/approved-guidance-notes/d8-publicprivate-partnerships.pdf){rel="external" type="application/pdf"}
- **D.9 Reconciling BPM-Based Direct Investment and AMNE Statistics**
  - [D.9 Reconciling BPM-Based Direct Investment and AMNE Statistics (Markdown version)](/-/media/files/data/statistics/bpm6/approved-guidance-notes/d9-reconciling-bpmbased-direct-investment-and-amne-statistics.pdf.md){rel="alternate" type="text/markdown"}
  - [D.9 Reconciling BPM-Based Direct Investment and AMNE Statistics (PDF)](/-/media/files/data/statistics/bpm6/approved-guidance-notes/d9-reconciling-bpmbased-direct-investment-and-amne-statistics.pdf){rel="external" type="application/pdf"}
- **Explanatory Note - Treatment of Cash Collateral in the 2025 SNA and BPM7**
  - [Explanatory Note - Treatment of Cash Collateral in the 2025 SNA and BPM7 (Markdown version)](/-/media/files/data/statistics/bpm6/approved-guidance-notes/explanatory-note-treatment-of-cash-collateral-in-the-2025-sna-and-bpm7.pdf.md){rel="alternate" type="text/markdown"}
  - [Explanatory Note - Treatment of Cash Collateral in the 2025 SNA and BPM7 (PDF)](/-/media/files/data/statistics/bpm6/approved-guidance-notes/explanatory-note-treatment-of-cash-collateral-in-the-2025-sna-and-bpm7.pdf){rel="external" type="application/pdf"}
- **F.1 More Disaggregated Institutional Sector and Financial Instrument Breakdowns**
  - [F.1 More Disaggregated Institutional Sector and Financial Instrument Breakdowns (Markdown version)](/-/media/files/data/statistics/bpm6/approved-guidance-notes/f1-more-disaggregated-institutional-sector-and-financial-instrument-breakdowns.pdf.md){rel="alternate" type="text/markdown"}
  - [F.1 More Disaggregated Institutional Sector and Financial Instrument Breakdowns (PDF)](/-/media/files/data/statistics/bpm6/approved-guidance-notes/f1-more-disaggregated-institutional-sector-and-financial-instrument-breakdowns.pdf){rel="external" type="application/pdf"}
- **F.10 Treatment of Cash Collateral**
  - [F.10 Treatment of Cash Collateral (Markdown version)](/-/media/files/data/statistics/bpm6/approved-guidance-notes/f10-treatment-of-cash-collateral.pdf.md){rel="alternate" type="text/markdown"}
  - [F.10 Treatment of Cash Collateral (PDF)](/-/media/files/data/statistics/bpm6/approved-guidance-notes/f10-treatment-of-cash-collateral.pdf){rel="external" type="application/pdf"}
- **F.12 Covering Hybrid Insurance and Pension Products**
  - [F.12 Covering Hybrid Insurance and Pension Products (Markdown version)](/-/media/files/data/statistics/bpm6/approved-guidance-notes/f12-covering-hybrid-insurance-and-pension-products.pdf.md){rel="alternate" type="text/markdown"}
  - [F.12 Covering Hybrid Insurance and Pension Products (PDF)](/-/media/files/data/statistics/bpm6/approved-guidance-notes/f12-covering-hybrid-insurance-and-pension-products.pdf){rel="external" type="application/pdf"}
- **F.13 Margins on Buying and Selling Transactions**
  - [F.13 Margins on Buying and Selling Transactions (Markdown version)](/-/media/files/data/statistics/bpm6/approved-guidance-notes/f13-margins-on-buying-and-selling-transactions.pdf.md){rel="alternate" type="text/markdown"}
  - [F.13 Margins on Buying and Selling Transactions (PDF)](/-/media/files/data/statistics/bpm6/approved-guidance-notes/f13-margins-on-buying-and-selling-transactions.pdf){rel="external" type="application/pdf"}
- **F.14 Treatment of Factoring Transactions - Final**
  - [F.14 Treatment of Factoring Transactions - Final (Markdown version)](/-/media/files/data/statistics/bpm6/approved-guidance-notes/f14-treatment-of-factoring-transactions-final.pdf.md){rel="alternate" type="text/markdown"}
  - [F.14 Treatment of Factoring Transactions - Final (PDF)](/-/media/files/data/statistics/bpm6/approved-guidance-notes/f14-treatment-of-factoring-transactions-final.pdf){rel="external" type="application/pdf"}
- **F.15 Debt Concessionality**
  - [F.15 Debt Concessionality (Markdown version)](/-/media/files/data/statistics/bpm6/approved-guidance-notes/f15-debt-concessionality.pdf.md){rel="alternate" type="text/markdown"}
  - [F.15 Debt Concessionality (PDF)](/-/media/files/data/statistics/bpm6/approved-guidance-notes/f15-debt-concessionality.pdf){rel="external" type="application/pdf"}
- **f16-subscription-rights - SECTION I: THE ISSUE**
  - [f16-subscription-rights - SECTION I: THE ISSUE (Markdown version)](/-/media/files/data/statistics/bpm6/approved-guidance-notes/f16-subscription-rights.pdf.md){rel="alternate" type="text/markdown"}
  - [f16-subscription-rights - SECTION I: THE ISSUE (PDF)](/-/media/files/data/statistics/bpm6/approved-guidance-notes/f16-subscription-rights.pdf){rel="external" type="application/pdf"}
- **F.18 The Recording of Fungible Crypto Assets in Macroeconomic Statistics - Final**
  - [F.18 The Recording of Fungible Crypto Assets in Macroeconomic Statistics - Final (Markdown version)](/-/media/files/data/statistics/bpm6/approved-guidance-notes/f18-the-recording-of-fungible-crypto-assets-in-macroeconomic-statisticsapproved-final-version.pdf.md){rel="alternate" type="text/markdown"}
  - [F.18 The Recording of Fungible Crypto Assets in Macroeconomic Statistics - Final (PDF)](/-/media/files/data/statistics/bpm6/approved-guidance-notes/f18-the-recording-of-fungible-crypto-assets-in-macroeconomic-statisticsapproved-final-version.pdf){rel="external" type="application/pdf"}
- **F.2 Asymmetric Treatment of Retained Earnings - Final**
  - [F.2 Asymmetric Treatment of Retained Earnings - Final (Markdown version)](/-/media/files/data/statistics/bpm6/approved-guidance-notes/f2-asymmetric-treatment-of-retained-earnings-final.pdf.md){rel="alternate" type="text/markdown"}
  - [F.2 Asymmetric Treatment of Retained Earnings - Final (PDF)](/-/media/files/data/statistics/bpm6/approved-guidance-notes/f2-asymmetric-treatment-of-retained-earnings-final.pdf){rel="external" type="application/pdf"}
- **Reverse Transactions**
  - [Reverse Transactions (Markdown version)](/-/media/files/data/statistics/bpm6/approved-guidance-notes/f3-reverse-transactions.pdf.md){rel="alternate" type="text/markdown"}
  - [Reverse Transactions (PDF)](/-/media/files/data/statistics/bpm6/approved-guidance-notes/f3-reverse-transactions.pdf){rel="external" type="application/pdf"}
- **Financial derivatives by type — Guidance Note**
  - [Financial derivatives by type — Guidance Note (Markdown version)](/-/media/files/data/statistics/bpm6/approved-guidance-notes/f4-financial-derivatives-by-type.pdf.md){rel="alternate" type="text/markdown"}
  - [Financial derivatives by type — Guidance Note (PDF)](/-/media/files/data/statistics/bpm6/approved-guidance-notes/f4-financial-derivatives-by-type.pdf){rel="external" type="application/pdf"}
- **F.5 Treatment of Credit Default Swaps: Classification by Type and Risk Category**
  - [F.5 Treatment of Credit Default Swaps: Classification by Type and Risk Category (Markdown version)](/-/media/files/data/statistics/bpm6/approved-guidance-notes/f5-treatment-of-credit-default-swaps.pdf.md){rel="alternate" type="text/markdown"}
  - [F.5 Treatment of Credit Default Swaps: Classification by Type and Risk Category (PDF)](/-/media/files/data/statistics/bpm6/approved-guidance-notes/f5-treatment-of-credit-default-swaps.pdf){rel="external" type="application/pdf"}
- **F6 Capturing Nonbank Financial Intermediation in the System of National Accounts and the External Se**
  - [F6 Capturing Nonbank Financial Intermediation in the System of National Accounts and the External Se (Markdown version)](/-/media/files/data/statistics/bpm6/approved-guidance-notes/f6-capturing-nonbank-financial-intermediation-in-the-system-of-national-accounts-and-the-external-se.pdf.md){rel="alternate" type="text/markdown"}
  - [F6 Capturing Nonbank Financial Intermediation in the System of National Accounts and the External Se (PDF)](/-/media/files/data/statistics/bpm6/approved-guidance-notes/f6-capturing-nonbank-financial-intermediation-in-the-system-of-national-accounts-and-the-external-se.pdf){rel="external" type="application/pdf"}
- **F.7 Impact of Fintech on Macroeconomic Statistics**
  - [F.7 Impact of Fintech on Macroeconomic Statistics (Markdown version)](/-/media/files/data/statistics/bpm6/approved-guidance-notes/f7-impact-of-fintech-on-macroeconomic-statistics.pdf.md){rel="alternate" type="text/markdown"}
  - [F.7 Impact of Fintech on Macroeconomic Statistics (PDF)](/-/media/files/data/statistics/bpm6/approved-guidance-notes/f7-impact-of-fintech-on-macroeconomic-statistics.pdf){rel="external" type="application/pdf"}
- **F.8 Valuation of Debt Securities at Both Market and Nominal Value**
  - [F.8 Valuation of Debt Securities at Both Market and Nominal Value (Markdown version)](/-/media/files/data/statistics/bpm6/approved-guidance-notes/f8-valuation-of-debt-securities-at-both-market-and-nominal-value.pdf.md){rel="alternate" type="text/markdown"}
  - [F.8 Valuation of Debt Securities at Both Market and Nominal Value (PDF)](/-/media/files/data/statistics/bpm6/approved-guidance-notes/f8-valuation-of-debt-securities-at-both-market-and-nominal-value.pdf){rel="external" type="application/pdf"}
- **F.9 Valuation of Loans**
  - [F.9 Valuation of Loans (Markdown version)](/-/media/files/data/statistics/bpm6/approved-guidance-notes/f9-valuation-of-loans-fair-value.pdf.md){rel="alternate" type="text/markdown"}
  - [F.9 Valuation of Loans (PDF)](/-/media/files/data/statistics/bpm6/approved-guidance-notes/f9-valuation-of-loans-fair-value.pdf){rel="external" type="application/pdf"}
- **G.1 Valuation of Imports and Exports of Goods in the International Standards**
  - [G.1 Valuation of Imports and Exports of Goods in the International Standards (Markdown version)](/-/media/files/data/statistics/bpm6/approved-guidance-notes/g1-valuation-of-imports-and-exports-of-goods-in-the-international-standards-cif-to-fob-adjustment.pdf.md){rel="alternate" type="text/markdown"}
  - [G.1 Valuation of Imports and Exports of Goods in the International Standards (PDF)](/-/media/files/data/statistics/bpm6/approved-guidance-notes/g1-valuation-of-imports-and-exports-of-goods-in-the-international-standards-cif-to-fob-adjustment.pdf){rel="external" type="application/pdf"}
- **G.2 Treatment of MNE and Intra-MNE Flows**
  - [G.2 Treatment of MNE and Intra-MNE Flows (Markdown version)](/-/media/files/data/statistics/bpm6/approved-guidance-notes/g2-treatment-of-mne-and-intramne-flows.pdf.md){rel="alternate" type="text/markdown"}
  - [G.2 Treatment of MNE and Intra-MNE Flows (PDF)](/-/media/files/data/statistics/bpm6/approved-guidance-notes/g2-treatment-of-mne-and-intramne-flows.pdf){rel="external" type="application/pdf"}
- **G.4 Treatment of Special Purpose Entities and Residency**
  - [G.4 Treatment of Special Purpose Entities and Residency (Markdown version)](/-/media/files/data/statistics/bpm6/approved-guidance-notes/g4-treatment-of-special-purpose-entities-and-residency.pdf.md){rel="alternate" type="text/markdown"}
  - [G.4 Treatment of Special Purpose Entities and Residency (PDF)](/-/media/files/data/statistics/bpm6/approved-guidance-notes/g4-treatment-of-special-purpose-entities-and-residency.pdf){rel="external" type="application/pdf"}
- **G.5 Economic Ownership of Intellectual Property Products: Recording of Intra-MNE Transactions**
  - [G.5 Economic Ownership of Intellectual Property Products: Recording of Intra-MNE Transactions (Markdown version)](/-/media/files/data/statistics/bpm6/approved-guidance-notes/g5-economic-ownership-of-intellectual-property-products-recording-of-intramne-transactions.pdf.md){rel="alternate" type="text/markdown"}
  - [G.5 Economic Ownership of Intellectual Property Products: Recording of Intra-MNE Transactions (PDF)](/-/media/files/data/statistics/bpm6/approved-guidance-notes/g5-economic-ownership-of-intellectual-property-products-recording-of-intramne-transactions.pdf){rel="external" type="application/pdf"}
- **G.7 Global Value Chains and Trade in Value Added**
  - [G.7 Global Value Chains and Trade in Value Added (Markdown version)](/-/media/files/data/statistics/bpm6/approved-guidance-notes/g7globalvaluechainsandtradeinvalueadded.pdf.md){rel="alternate" type="text/markdown"}
  - [G.7 Global Value Chains and Trade in Value Added (PDF)](/-/media/files/data/statistics/bpm6/approved-guidance-notes/g7globalvaluechainsandtradeinvalueadded.pdf){rel="external" type="application/pdf"}
- **IE.1 Statistical Framework for the Informal Economy - Endorsed**
  - [IE.1 Statistical Framework for the Informal Economy - Endorsed (Markdown version)](/-/media/files/data/statistics/bpm6/approved-guidance-notes/ie1-informal-economy-endorsed.pdf.md){rel="alternate" type="text/markdown"}
  - [IE.1 Statistical Framework for the Informal Economy - Endorsed (PDF)](/-/media/files/data/statistics/bpm6/approved-guidance-notes/ie1-informal-economy-endorsed.pdf){rel="external" type="application/pdf"}
- **IF.1 Islamic Finance in the National Accounts and External Sector Statistics**
  - [IF.1 Islamic Finance in the National Accounts and External Sector Statistics (Markdown version)](/-/media/files/data/statistics/bpm6/approved-guidance-notes/if1-islamic-finance-endorsed.pdf.md){rel="alternate" type="text/markdown"}
  - [IF.1 Islamic Finance in the National Accounts and External Sector Statistics (PDF)](/-/media/files/data/statistics/bpm6/approved-guidance-notes/if1-islamic-finance-endorsed.pdf){rel="external" type="application/pdf"}
- **Issue Note A Holistic Assessment of the Treatment of Concessional Lending in Macroeconomic Statisti**
  - [Issue Note A Holistic Assessment of the Treatment of Concessional Lending in Macroeconomic Statisti (Markdown version)](/-/media/files/data/statistics/bpm6/approved-guidance-notes/issue-note-a-holistic-assessment-of-the-treatment-of-concessional-lending-in-macroeconomic-statisti.pdf.md){rel="alternate" type="text/markdown"}
  - [Issue Note A Holistic Assessment of the Treatment of Concessional Lending in Macroeconomic Statisti (PDF)](/-/media/files/data/statistics/bpm6/approved-guidance-notes/issue-note-a-holistic-assessment-of-the-treatment-of-concessional-lending-in-macroeconomic-statisti.pdf){rel="external" type="application/pdf"}
- **Issue Note D17 Identifying Superdividends and Establishing the Boundary**
  - [Issue Note D17 Identifying Superdividends and Establishing the Boundary (Markdown version)](/-/media/files/data/statistics/bpm6/approved-guidance-notes/issue-note-d17-identifying-superdividends-and-establishing-the-boundary.pdf.md){rel="alternate" type="text/markdown"}
  - [Issue Note D17 Identifying Superdividends and Establishing the Boundary (PDF)](/-/media/files/data/statistics/bpm6/approved-guidance-notes/issue-note-d17-identifying-superdividends-and-establishing-the-boundary.pdf){rel="external" type="application/pdf"}
- **Issue Note - Recording of Crypto Lending-Borrowing in Macroeconomic Statistics**
  - [Issue Note - Recording of Crypto Lending-Borrowing in Macroeconomic Statistics (Markdown version)](/-/media/files/data/statistics/bpm6/approved-guidance-notes/issue-note-recording-of-crypto-lending-borrowing-in-macroeconomic-statistics.pdf.md){rel="alternate" type="text/markdown"}
  - [Issue Note - Recording of Crypto Lending-Borrowing in Macroeconomic Statistics (PDF)](/-/media/files/data/statistics/bpm6/approved-guidance-notes/issue-note-recording-of-crypto-lending-borrowing-in-macroeconomic-statistics.pdf){rel="external" type="application/pdf"}
- **Issue Note: Recording Uncompensated Asset Seizures in Macroeconomic Statistics**
  - [Issue Note: Recording Uncompensated Asset Seizures in Macroeconomic Statistics (Markdown version)](/-/media/files/data/statistics/bpm6/approved-guidance-notes/issue-note-recording-uncompensated-asset-seizures-in-macroeconomic-statistics.pdf.md){rel="alternate" type="text/markdown"}
  - [Issue Note: Recording Uncompensated Asset Seizures in Macroeconomic Statistics (PDF)](/-/media/files/data/statistics/bpm6/approved-guidance-notes/issue-note-recording-uncompensated-asset-seizures-in-macroeconomic-statistics.pdf){rel="external" type="application/pdf"}
- **Issue Note: Title of the Updated BPM**
  - [Issue Note: Title of the Updated BPM (Markdown version)](/-/media/files/data/statistics/bpm6/approved-guidance-notes/issue-note-title-of-the-updated-bpm-final-version.pdf.md){rel="alternate" type="text/markdown"}
  - [Issue Note: Title of the Updated BPM (PDF)](/-/media/files/data/statistics/bpm6/approved-guidance-notes/issue-note-title-of-the-updated-bpm-final-version.pdf){rel="external" type="application/pdf"}
- **Issue Note: Treatment of Intellectual Property Products in Balance of Payments Statistics**
  - [Issue Note: Treatment of Intellectual Property Products in Balance of Payments Statistics (Markdown version)](/-/media/files/data/statistics/bpm6/approved-guidance-notes/issue-note-treatment-of-intellectual-property-products-in-balance-of-payments-statistics.pdf.md){rel="alternate" type="text/markdown"}
  - [Issue Note: Treatment of Intellectual Property Products in Balance of Payments Statistics (PDF)](/-/media/files/data/statistics/bpm6/approved-guidance-notes/issue-note-treatment-of-intellectual-property-products-in-balance-of-payments-statistics.pdf){rel="external" type="application/pdf"}
- **Issue Note: Treatment of Negative Equity Positions**
  - [Issue Note: Treatment of Negative Equity Positions (Markdown version)](/-/media/files/data/statistics/bpm6/approved-guidance-notes/issue-note-treatment-of-negative-equity-positions.pdf.md){rel="alternate" type="text/markdown"}
  - [Issue Note: Treatment of Negative Equity Positions (PDF)](/-/media/files/data/statistics/bpm6/approved-guidance-notes/issue-note-treatment-of-negative-equity-positions.pdf){rel="external" type="application/pdf"}
- **Issue Note: Use of Credit/Debit vs Revenue/Expenditure in Balance of Payments Statistics**
  - [Issue Note: Use of Credit/Debit vs Revenue/Expenditure in Balance of Payments Statistics (Markdown version)](/-/media/files/data/statistics/bpm6/approved-guidance-notes/issue-note-use-of-credit-debit-vs-revenue-expenditure-in-balance-of-payments-statistics.pdf.md){rel="alternate" type="text/markdown"}
  - [Issue Note: Use of Credit/Debit vs Revenue/Expenditure in Balance of Payments Statistics (PDF)](/-/media/files/data/statistics/bpm6/approved-guidance-notes/issue-note-use-of-credit-debit-vs-revenue-expenditure-in-balance-of-payments-statistics.pdf){rel="external" type="application/pdf"}
- **Issues Note: Recording of Fungible Crypto Assets in Macroeconomic Statistics Unbacked Crypto Assets**
  - [Issues Note: Recording of Fungible Crypto Assets in Macroeconomic Statistics Unbacked Crypto Assets (Markdown version)](/-/media/files/data/statistics/bpm6/approved-guidance-notes/issues-note-recording-of-fungible-crypto-assets-in-macroeconomic-statistics-unbacked-crypto-assets.pdf.md){rel="alternate" type="text/markdown"}
  - [Issues Note: Recording of Fungible Crypto Assets in Macroeconomic Statistics Unbacked Crypto Assets (PDF)](/-/media/files/data/statistics/bpm6/approved-guidance-notes/issues-note-recording-of-fungible-crypto-assets-in-macroeconomic-statistics-unbacked-crypto-assets.pdf){rel="external" type="application/pdf"}
- **Compendium of Issues Note**
  - [Compendium of Issues Note (Markdown version)](/-/media/files/data/statistics/bpm6/compendium-of-issues-note.pdf.md){rel="alternate" type="text/markdown"}
  - [Compendium of Issues Note (PDF)](/-/media/files/data/statistics/bpm6/compendium-of-issues-note.pdf){rel="external" type="application/pdf"}
- [Draft Bpm7 Wcv (summary unavailable) (PDF)](/-/media/files/data/statistics/bpm6/draft-bpm7-wcv.pdf){rel="external" type="application/pdf"}

---

_Source: https://www.imf.org/en/data/statistics/bpm/approved-guidance-notes_