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GFSM 2014 Update: Research Project Global Consultations

Related Links

  • Update of the GFSM 2014 Home Page

  • Research Projects

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  • GFSAC engagement in SNA/BPM updates

  • Update of the Balance of Payments Manual (BPM6)

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GFSM 2014 Update: Research Project Global Consultations

The below table lists all active and closed global consultations related to research projects of the GFSM 2014 Update. Please pro vide your responses through the survey link provided in the table below. If you have any issues please contact STA-GFSM-Coord@imf.org.

 

TitleConsultation DocumentsConsultation Closing DateSummary of Consultation Responses

Consultation on Discussion Notes: March 2026

Electronic Consultation Survey

For reference: Copy of Consultation Survey

2.1 Boundary between government-controlled nonmarket producers engaged in nonfinancial activities (government units) and public nonfinancial corporationsDownload PDFApril 8, 2026N/A
2.6 Further defining and subclassifying extrabudgetary unitsDownload PDF
2.8 Debt valuation issuesDownload PDF
2.9 Debt assumption and debt payments on behalf of othersDownload PDF
2.30 Methodological guidance on compilation and analyzing SOE dataDownload PDF
2.31 GFS within fiscal analysis and policymakingDownload PDF
TitleConsultation DocumentsConsultation Closing DateSummary of Consultation Responses

Group 3 of SNA/BPM-related research projects:

Electronic Consultation Survey

For reference: Copy of Consultation Survey

1.1 Valuation principles and methodologiesDownload PDFAugust 1, 2025Download PDF
1.3 Treatment of centralized currency unions in macroeconomic statisticsDownload PDF
1.12 Reverse transactionsDownload PDF
1.13 Financial derivatives by typeDownload PDF
1.14 Capturing non-bank financial intermediationDownload PDF
1.15 Treatment of cash collateralDownload PDF
1.16 Treatment of factoring transactionsDownload PDF
1.18 The recording of crypto assets in macroeconomic statisticsDownload PDF
1.26 Treatment of trusts and other types of funds as separate institutional unitsDownload PDF
1.32 Recording of share buybacksDownload PDF
1.33 Clarification on the statistical treatment of negative interest ratesDownload PDF
1.34 Clarification on reserve position in IMFDownload PDF
1.35 Recording of Central Bank swap arrangements in macroeconomic statisticsDownload PDF
TitleConsultation DocumentsConsultation Closing DateSummary of Consultation Responses

Group 2 of SNA/BPM-related research projects:

Link to Electronic Consultation Survey

For reference: Copy of Consultation Survey Questions

1.8 Valuation of unlisted EquityDownload PDFMay 2, 2025Download Summary
1.10 Super dividends and reinvested earnings of public corporationsDownload PDF 
1.17 Debt concessionalityDownload PDF 
1.20 Payments for non-produced knowledge-based capital (marketing assets)Download PDF
1.21 Islamic financeDownload PDF
1.25 Relationship between SNA and IPSAS/IFRSDownload PDF
1.27 Consistency in the application of the sum-of-costs approachDownload PDF
1.28 Work-in-progress, transfer of ownership and capital servicesDownload PDF
1.29 Clarifications on the treatment of terminal costs during ownership transfer for different types of assetsDownload PDF
1.30 Distinction between maintenance and capital repairs for intangible assetsDownload PDF
1.31 Treatment of the transfer of leased assets at the end of the lease periodDownload PDF
1.36 Treatment of precious metal accountsDownload PDF

Group 1 of SNA/BPM-related research projects:

Link to Electronic Consultation Survey

For reference: Copy of Consultation Survey Questions

1.2 Treatment of RentDownload PDFMarch 28, 2025Download Summary
1.4 Citizenship-by-Investment ProgramsDownload PDF
1.5 Treatment of external assets and related income declared under tax.Download PDF
1.6 Operating and Financial LeasesDownload PDF
1.7 Recording of Fines and PenaltiesDownload PDF
1.9 Nonresident Government controlled SOEsDownload PDF
1.11 Identifying, valuing and reporting government data assets.Download PDF
1.19 Treatment of SPEs and residencyDownload PDF
1.22 Treatment of Emissions Trading SchemesDownload PDF
1.23 Environmental Classifications within GFSDownload PDF
1.24 Distinction between taxes, services and other flowsDownload PDF
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