{ "title": "GFSM 2014 Update: Research Project Global Consultations", "sourceUrl": "https://www.imf.org/en/data/statistics/government-finance-statistics-manual/global-consultations", "canonical": "https://www.imf.org/en/data/statistics/government-finance-statistics-manual/global-consultations", "overlayPath": "/en/data/statistics/government-finance-statistics-manual/global-consultations/index.md", "summary": "Please provide your responses through the relevant survey link provided in the table.", "sections": [ { "heading": "Overview and purpose", "content": "- The GFSM 2014 Update Research Project is conducting global consultations to inform Proposed Recommendations for updating the GFSM.\n- A summary of consultation responses will be published shortly after each consultation closes.\n- Full documentation related to the research projects is available at Research Projects.\n- For feedback or comments contact STA-GFSM-Coord@imf.org.\n- GFSM 2014 Update Progress - July 2026 is recorded as a status marker for the project." }, { "heading": "Consultations with closing dates in 2026 (July / August cycles)", "content": "- Consultation cycle: Consultation on Discussion Notes: July 2026 (Electronic Consultation Survey; For reference: Copy of Consultation Survey).\n - 2.3 Indigenous governments — Consultation Closing Date: August 28, 2026 — Summary of Consultation Responses: N/A.\n - 2.19 Accounting for natural resources and their exploitation in GFS — Consultation Closing Date: August 28, 2026 — Summary of Consultation Responses: N/A.\n - 2.22 Government Assumption of Pension Obligations — Consultation Closing Date: August 28, 2026 — Summary of Consultation Responses: N/A.\n - 2.23 Employee benefits – defined benefit schemes — Consultation Closing Date: August 28, 2026 — Summary of Consultation Responses: N/A.\n - 2.29 Retained earnings of public corporations and their impact on fiscal analysis — Consultation Closing Date: August 28, 2026 — Summary of Consultation Responses: N/A." }, { "heading": "Consultations with closing dates extended to June 26, 2026", "content": "- Consultation cycle: Consultation on Discussion Notes: May 2026 (Electronic Consultation Survey; For reference: Copy of Consultation Survey).\n - 2.10 Valuation and recognition of loans — Extended to ; June 26, 2026 — Summary of Consultation Responses: Download PDF.\n - 2.16 Treatment of privatization and nationalization — Extended to ; June 26, 2026 — Summary of Consultation Responses: Download PDF.\n - 2.17 Boundary between current and capital transfers — Extended to ; June 26, 2026 — Summary of Consultation Responses: Download PDF.\n - 2.21 Social security schemes — Extended to ; June 26, 2026 — Summary of Consultation Responses: Download PDF.\n - 2.27 Relationship between GFS and IPSAS/ IFRS — Extended to ; June 26, 2026 — Summary of Consultation Responses: Download PDF.\n - 2.32 Balance Sheet Analysis — Extended to ; June 26, 2026 — Summary of Consultation Responses: Download PDF." }, { "heading": "Consultations with closing dates April 8, 2026 (March cycle)", "content": "- Consultation cycle: Consultation on Discussion Notes: March 2026 (Electronic Consultation Survey; For reference: Copy of Consultation Survey).\n - 2.1 Boundary between government-controlled nonmarket producers engaged in nonfinancial activities (government units) and public nonfinancial corporations — Consultation Closing Date: April 8, 2026 — Summary of Consultation Responses: Download PDF.\n - 2.6 Further defining and subclassifying extrabudgetary units — Consultation Closing Date: April 8, 2026 — Summary of Consultation Responses: Download PDF.\n - 2.8 Debt valuation issues — Consultation Closing Date: April 8, 2026 — Summary of Consultation Responses: Download PDF.\n - 2.9 Debt assumption and debt payments on behalf of others — Consultation Closing Date: April 8, 2026 — Summary of Consultation Responses: Download PDF.\n - 2.30 Methodological guidance on compilation and analyzing SOE data — Consultation Closing Date: April 8, 2026 — Summary of Consultation Responses: Download PDF.\n - 2.31 GFS within fiscal analysis and policymaking — Consultation Closing Date: April 8, 2026 — Summary of Consultation Responses: Download PDF." }, { "heading": "SNA/BPM-related research project consultations (Group 3) — closing date August 1, 2025", "content": "- Group 3 of SNA/BPM-related research projects: Electronic Consultation Survey; For reference: Copy of Consultation Survey.\n - 1.1 Valuation principles and methodologies — Consultation Closing Date: August 1, 2025 — Summary of Consultation Responses: Download PDF.\n - 1.3 Treatment of centralized currency unions in macroeconomic statistics — Consultation Closing Date: August 1, 2025 — Summary of Consultation Responses: Download PDF.\n - 1.12 Reverse transactions — Consultation Closing Date: August 1, 2025 — Summary of Consultation Responses: Download PDF.\n - 1.13 Financial derivatives by type — Consultation Closing Date: August 1, 2025 — Summary of Consultation Responses: Download PDF.\n - 1.14 Capturing non-bank financial intermediation — Consultation Closing Date: August 1, 2025 — Summary of Consultation Responses: Download PDF.\n - 1.15 Treatment of cash collateral — Consultation Closing Date: August 1, 2025 — Summary of Consultation Responses: Download PDF.\n - 1.16 Treatment of factoring transactions — Consultation Closing Date: August 1, 2025 — Summary of Consultation Responses: Download PDF.\n - 1.18 The recording of crypto assets in macroeconomic statistics — Consultation Closing Date: August 1, 2025 — Summary of Consultation Responses: Download PDF.\n - 1.26 Treatment of trusts and other types of funds as separate institutional units — Consultation Closing Date: August 1, 2025 — Summary of Consultation Responses: Download PDF.\n - 1.32 Recording of share buybacks — Consultation Closing Date: August 1, 2025 — Summary of Consultation Responses: Download PDF.\n - 1.33 Clarification on the statistical treatment of negative interest rates — Consultation Closing Date: August 1, 2025 — Summary of Consultation Responses: Download PDF.\n - 1.34 Clarification on reserve position in IMF — Consultation Closing Date: August 1, 2025 — Summary of Consultation Responses: Download PDF.\n - 1.35 Recording of Central Bank swap arrangements in macroeconomic statistics — Consultation Closing Date: August 1, 2025 — Summary of Consultation Responses: Download PDF." }, { "heading": "SNA/BPM-related research project consultations (Group 2) — closing date May 2, 2025", "content": "- Group 2 of SNA/BPM-related research projects: Link to Electronic Consultation Survey; For reference: Copy of Consultation Survey Questions.\n - 1.8 Valuation of unlisted Equity — Consultation Closing Date: May 2, 2025 — Summary of Consultation Responses: Download Summary.\n - 1.10 Super dividends and reinvested earnings of public corporations — Consultation Closing Date: May 2, 2025 — Summary of Consultation Responses: Download Summary.\n - 1.17 Debt concessionality — Consultation Closing Date: May 2, 2025 — Summary of Consultation Responses: Download Summary.\n - 1.20 Payments for non-produced knowledge-based capital (marketing assets) — Consultation Closing Date: May 2, 2025 — Summary of Consultation Responses: Download Summary.\n - 1.21 Islamic finance — Consultation Closing Date: May 2, 2025 — Summary of Consultation Responses: Download Summary.\n - 1.25 Relationship between SNA and IPSAS/IFRS — Consultation Closing Date: May 2, 2025 — Summary of Consultation Responses: Download Summary.\n - 1.27 Consistency in the application of the sum-of-costs approach — Consultation Closing Date: May 2, 2025 — Summary of Consultation Responses: Download Summary.\n - 1.28 Work-in-progress, transfer of ownership and capital services — Consultation Closing Date: May 2, 2025 — Summary of Consultation Responses: Download Summary.\n - 1.29 Clarifications on the treatment of terminal costs during ownership transfer for different types of assets — Consultation Closing Date: May 2, 2025 — Summary of Consultation Responses: Download Summary.\n - 1.30 Distinction between maintenance and capital repairs for intangible assets — Consultation Closing Date: May 2, 2025 — Summary of Consultation Responses: Download Summary.\n - 1.31 Treatment of the transfer of leased assets at the end of the lease period — Consultation Closing Date: May 2, 2025 — Summary of Consultation Responses: Download Summary.\n - 1.36 Treatment of precious metal accounts — Consultation Closing Date: May 2, 2025 — Summary of Consultation Responses: Download Summary." }, { "heading": "SNA/BPM-related research project consultations (Group 1) — closing date March 28, 2025", "content": "- Group 1 of SNA/BPM-related research projects: Link to Electronic Consultation Survey; For reference: Copy of Consultation Survey Questions.\n - 1.2 Treatment of Rent — Consultation Closing Date: March 28, 2025 — Summary of Consultation Responses: Download Summary.\n - 1.4 Citizenship-by-Investment Programs — Consultation Closing Date: March 28, 2025 — Summary of Consultation Responses: Download Summary.\n - 1.5 Treatment of external assets and related income declared under tax. — Consultation Closing Date: March 28, 2025 — Summary of Consultation Responses: Download Summary.\n - 1.6 Operating and Financial Leases — Consultation Closing Date: March 28, 2025 — Summary of Consultation Responses: Download Summary.\n - 1.7 Recording of Fines and Penalties — Consultation Closing Date: March 28, 2025 — Summary of Consultation Responses: Download Summary.\n - 1.9 Nonresident Government controlled SOEs — Consultation Closing Date: March 28, 2025 — Summary of Consultation Responses: Download Summary.\n - 1.11 Identifying, valuing and reporting government data assets. — Consultation Closing Date: March 28, 2025 — Summary of Consultation Responses: Download Summary.\n - 1.19 Treatment of SPEs and residency — Consultation Closing Date: March 28, 2025 — Summary of Consultation Responses: Download Summary.\n - 1.22 Treatment of Emissions Trading Schemes — Consultation Closing Date: March 28, 2025 — Summary of Consultation Responses: Download Summary.\n - 1.23 Environmental Classifications within GFS — Consultation Closing Date: March 28, 2025 — Summary of Consultation Responses: Download Summary.\n - 1.24 Distinction between taxes, services and other flows — Consultation Closing Date: March 28, 2025 — Summary of Consultation Responses: Download Summary." } ], "bullets": [ "The GFSM 2014 Update Research Project is conducting global consultations to inform Proposed Recommendations for updating the GFSM.", "A summary of consultation responses will be published shortly after each consultation closes.", "Full documentation related to the research projects is available at Research Projects.", "For feedback or comments contact STA-GFSM-Coord@imf.org.", "GFSM 2014 Update Progress - July 2026 is recorded as a status marker for the project.", "Consultation cycle: Consultation on Discussion Notes: July 2026 (Electronic Consultation Survey; For reference: Copy of Consultation Survey).", "Consultation cycle: Consultation on Discussion Notes: May 2026 (Electronic Consultation Survey; For reference: Copy of Consultation Survey).", "Consultation cycle: Consultation on Discussion Notes: March 2026 (Electronic Consultation Survey; For reference: Copy of Consultation Survey).", "Group 3 of SNA/BPM-related research projects: Electronic Consultation Survey; For reference: Copy of Consultation Survey.", "Group 2 of SNA/BPM-related research projects: Link to Electronic Consultation Survey; For reference: Copy of Consultation Survey Questions.", "Group 1 of SNA/BPM-related research projects: Link to Electronic Consultation Survey; For reference: Copy of Consultation Survey Questions.", "**GFSM 2014 Update Progress**", "**Copy of Consultation Survey**", "**For reference: Copy of Consultation Survey Questions**", "**For reference: Copy of Consultation Survey Questions**", "**Gfsm Discussion Note 219 Accounting in Gfs for Natural Resources and Their Exploitation**", "**Gfsm Discussion Note 222 Assumption of Pension Obligations**", "**Discussion Note: 2.23 Employee benefits**", "**Gfsm Discussion Note 229 Retained Earnings of Public Corporations and Their Impact on Fiscal Analys**", "**2.3 Indigenous Governments**", "**Copy of Consultation Survey**", "**Discussion Note 21 — Boundary Between Government and Public Nonfinancial Corporations**", "**Discussion Note 230 Methodological Guidance on Compilation and Analyzing Soe Dataconsultationmarch2**", "**Discussion Note 231 Gfs in Fiscal Analysis Policymaking Consultation March2026**", "**Discussion Note: 2.6 Further defining and subclassifying extrabudgetary units**", "**Discussion Note 28 — Debt valuation issues: Consultation, March 2026**", "**Discussion Note 29 — Debt Assumption and Debt Payments on Behalf of Others**", "**Summary of Consultation Responses: Proposed Recommendations - Group 1**", "**Summary of Consultation Responses: Proposed Recommendations - Group 2**", "**Copy of Consultation Survey**", "**Proposed Recommendations Document: 1.1 Valuation principles and methodologies**", "**GFSM 2014 update — Proposed Recommendations Document: 1.12 Reverse transactions**", "**Proposed Recommendations Gfsm 2014 Update 113 Financial Derivatives by Type**", "**Proposed Recommendations Gfsm 2014 Update 114 Capturing Nonbank Financial Intermediation**", "**Proposed Recommendations Gfsm 2014 Update 115 Treatment of Cash Collateral**", "**Proposed Recommendations Gfsm 2014 Update 116 Treatment of Factoring Transactions**", "**F.18 The Recording of Crypto Assets in Macroeconomic Statistics**", "**Proposed Recommendations Gfsm 2014 Update 126 Treatment of Trusts and Other Types of Funds as Sepa**", "**Proposed Recommendations: 1.3 Treatment of centralized currency unions in macroeconomic statistics**", "**Proposed Recommendations Gfsm 2014 Update 132 Recording of Share Buybacks**", "**Proposed Recommendations Gfsm 2014 Update 133 the Statistical Treatment of Negative Interest Rates**", "**Proposed Recommendations Gfsm 2014 Update 134 Clarification on Reserve Position in the Imf**", "**Proposed Recommendations Gfsm 2014 Update 135 Recording of Central Bank Swap Arrangements in Macro**", "**IMF GFSAC: Summary of Consultation Responses: Proposed Recommendations - Group 3**", "**Summary of Consultation Responses April 2026**", "**Consultation on Discussion Notes for updating the GFSM 2014 — Consultation Questionnaire**", "**Gfsm Discussion Note 210 Valuation and Recognition of Loans**", "**Gfsm Discussion Note 216 Treatment of Privatization and Nationalization**", "**Boundary between capital and current transfers**", "**2.21 Social Security Schemes**", "**Gfsm Discussion Note 227 Relationship Between Gfs and Ipsas Ifrs**", "**Gfsm Discussion Note 232 Balance Sheet Analysis**", "**Summary of Responses to Second Consultation on Gfsm Update Discussion Notes June 2026**", "**Proposed Recommendations Gfsm 2014 Update 1 11 Identifying Valuing and Reporting Government Data as**", "**Proposed Recommendations Gfsm 2014 Update 1 19 Treatment of Spes and Residency**", "**Proposed Recommendations: 1.2 Treatment of Rent**", "**Proposed Recommendations Gfsm 2014 Update 1 22 Treatment of Emission Trading Schemes**", "**Proposed Recommendations Gfsm 2014 Update 1 23 Environmental Classifications Within Gfs**", "**Proposed Recommendations Gfsm 2014 Update 1 24 Distinction Between Taxes Services and Other Flows**", "**Proposed Recommendations: 1.4 Citizenship-by-Investment**", "**Proposed Recommendations Gfsm 2014 Update 1 5 Treatment of External Assets and Related Income Decla**", "**GFSM 2014 update — Proposed Recommendations: 1.6 Financial and Operating Leases**", "**Proposed Recommendations Gfsm 2014 Update 1 7 Recording of Fines and Penalties**", "**Proposed Recommendations Gfsm 2014 Update 1 9 Improving the Recording of Governmentcontrolled Nonre**", "**Proposed Recommendations: 1.10 Super-dividends and Reinvested Earnings of Public Corporations**", "**Proposed Recommendations: 1.17 Debt concessionality**", "**Proposed Recommendations Gfsm 2014 Update 120 Payments for Nonproduced Knowledgebased Capital Mark**", "**Proposed Recommendations Document: 1.21 Islamic finance**", "**Proposed Recommendations Gfsm 2014 Update 125 Relationship Between Sna and Ipsasifrs**", "**Proposed Recommendations Gfsm 2014 Update 127 Consistency in the Application of the Sumofcosts App**", "**Proposed Recommendations Gfsm 2014 Update 128 Workinprogress Transfer of Ownership and Capital Ser**", "**Proposed Recommendations Gfsm 2014 Update 129 Add Clarifications on the Treatment of Terminal Cost**", "**Proposed Recommendations Gfsm 2014 Update 130 Distinction Between Maintenance and Capital Repairs**", "**Proposed Recommendations Gfsm 2014 Update 131 Treatment of the Transfer of Leased Assets At the En**", "**Proposed Recommendations: 36 Statistical Treatment of Precious Metal Accounts**", "**Proposed Recommendations Gfsm 2014 Update 18 Valuation of Unlisted Equity**" ], "related": [ { "title": "GFSM 2014 Update Progress", "role": "document", "sourceUrl": "https://www.imf.org/-/media/files/data/statistics/gfsm/gfsm-2014-update-progress-july-2026.pdf", "summary": { "path": "/-/media/files/data/statistics/gfsm/gfsm-2014-update-progress-july-2026.pdf.md", "mime": "text/markdown" }, "binary": { "path": "/-/media/files/data/statistics/gfsm/gfsm-2014-update-progress-july-2026.pdf", "mime": "application/pdf" } }, { "title": "Copy of Consultation Survey", "role": "document", "sourceUrl": "https://www.imf.org/-/media/files/data/statistics/gfsm/global-consultations/consultation-questionnaire-for-discussion-notes-july2026.pdf", "summary": { "path": "/-/media/files/data/statistics/gfsm/global-consultations/consultation-questionnaire-for-discussion-notes-july2026.pdf.md", "mime": "text/markdown" }, "binary": { "path": "/-/media/files/data/statistics/gfsm/global-consultations/consultation-questionnaire-for-discussion-notes-july2026.pdf", "mime": "application/pdf" } }, { "title": "For reference: Copy of Consultation Survey Questions", "role": "document", "sourceUrl": "https://www.imf.org/-/media/files/data/statistics/gfsm/global-consultations/consultation-questionnaire-for-sna-bpm-proposed-recommendations-batch-c-d.pdf", "summary": { "path": "/-/media/files/data/statistics/gfsm/global-consultations/consultation-questionnaire-for-sna-bpm-proposed-recommendations-batch-c-d.pdf.md", "mime": "text/markdown" }, "binary": { "path": "/-/media/files/data/statistics/gfsm/global-consultations/consultation-questionnaire-for-sna-bpm-proposed-recommendations-batch-c-d.pdf", "mime": "application/pdf" } }, { "title": "For reference: Copy of Consultation Survey Questions", "role": "document", "sourceUrl": "https://www.imf.org/-/media/files/data/statistics/gfsm/global-consultations/consultation-questionnaire-for-sna-bpm-proposed-recommendations-first-batch-march-2025.pdf", "summary": { "path": "/-/media/files/data/statistics/gfsm/global-consultations/consultation-questionnaire-for-sna-bpm-proposed-recommendations-first-batch-march-2025.pdf.md", "mime": "text/markdown" }, "binary": { "path": "/-/media/files/data/statistics/gfsm/global-consultations/consultation-questionnaire-for-sna-bpm-proposed-recommendations-first-batch-march-2025.pdf", "mime": "application/pdf" } }, { "title": "Gfsm Discussion Note 219 Accounting in Gfs for Natural Resources and Their Exploitation", "role": "document", "sourceUrl": "https://www.imf.org/-/media/files/data/statistics/gfsm/global-consultations/gfsm-discussion-note-219-accounting-in-gfs-for-natural-resources-and-their-exploitation.pdf", "summary": { "path": "/-/media/files/data/statistics/gfsm/global-consultations/gfsm-discussion-note-219-accounting-in-gfs-for-natural-resources-and-their-exploitation.pdf.md", "mime": "text/markdown" }, "binary": { "path": "/-/media/files/data/statistics/gfsm/global-consultations/gfsm-discussion-note-219-accounting-in-gfs-for-natural-resources-and-their-exploitation.pdf", "mime": "application/pdf" } }, { "title": "Gfsm Discussion Note 222 Assumption of Pension Obligations", "role": "document", "sourceUrl": "https://www.imf.org/-/media/files/data/statistics/gfsm/global-consultations/gfsm-discussion-note-222-assumption-of-pension-obligations.pdf", "summary": { "path": "/-/media/files/data/statistics/gfsm/global-consultations/gfsm-discussion-note-222-assumption-of-pension-obligations.pdf.md", "mime": "text/markdown" }, "binary": { "path": "/-/media/files/data/statistics/gfsm/global-consultations/gfsm-discussion-note-222-assumption-of-pension-obligations.pdf", "mime": "application/pdf" } }, { "title": "Discussion Note: 2.23 Employee benefits", "role": "document", "sourceUrl": "https://www.imf.org/-/media/files/data/statistics/gfsm/global-consultations/gfsm-discussion-note-223-employee-benefits-defined-benefit-schemes.pdf", "summary": { "path": "/-/media/files/data/statistics/gfsm/global-consultations/gfsm-discussion-note-223-employee-benefits-defined-benefit-schemes.pdf.md", "mime": "text/markdown" }, "binary": { "path": "/-/media/files/data/statistics/gfsm/global-consultations/gfsm-discussion-note-223-employee-benefits-defined-benefit-schemes.pdf", "mime": "application/pdf" } }, { "title": "Gfsm Discussion Note 229 Retained Earnings of Public Corporations and Their Impact on Fiscal Analys", "role": "document", "sourceUrl": "https://www.imf.org/-/media/files/data/statistics/gfsm/global-consultations/gfsm-discussion-note-229-retained-earnings-of-public-corporations-and-their-impact-on-fiscal-analys.pdf", "summary": { "path": "/-/media/files/data/statistics/gfsm/global-consultations/gfsm-discussion-note-229-retained-earnings-of-public-corporations-and-their-impact-on-fiscal-analys.pdf.md", "mime": "text/markdown" }, "binary": { "path": "/-/media/files/data/statistics/gfsm/global-consultations/gfsm-discussion-note-229-retained-earnings-of-public-corporations-and-their-impact-on-fiscal-analys.pdf", "mime": "application/pdf" } }, { "title": "2.3 Indigenous Governments", "role": "document", "sourceUrl": "https://www.imf.org/-/media/files/data/statistics/gfsm/global-consultations/gfsm-discussion-note-23-indigenous-governments.pdf", "summary": { "path": "/-/media/files/data/statistics/gfsm/global-consultations/gfsm-discussion-note-23-indigenous-governments.pdf.md", "mime": "text/markdown" }, "binary": { "path": "/-/media/files/data/statistics/gfsm/global-consultations/gfsm-discussion-note-23-indigenous-governments.pdf", "mime": "application/pdf" } }, { "title": "Copy of Consultation Survey", "role": "document", "sourceUrl": "https://www.imf.org/-/media/files/data/statistics/gfsm/global-consultations/group-1/consultation-questionnaire-for-discussion-notes-march2026.pdf", "summary": { "path": "/-/media/files/data/statistics/gfsm/global-consultations/group-1/consultation-questionnaire-for-discussion-notes-march2026.pdf.md", "mime": "text/markdown" }, "binary": { "path": "/-/media/files/data/statistics/gfsm/global-consultations/group-1/consultation-questionnaire-for-discussion-notes-march2026.pdf", "mime": "application/pdf" } }, { "title": "Discussion Note 21 — Boundary Between Government and Public Nonfinancial Corporations", "role": "document", "sourceUrl": "https://www.imf.org/-/media/files/data/statistics/gfsm/global-consultations/group-1/discussion-note-21-boundary-between-government-and-public-nonfinancial-corporationsconsultationmarc.pdf", "summary": { "path": "/-/media/files/data/statistics/gfsm/global-consultations/group-1/discussion-note-21-boundary-between-government-and-public-nonfinancial-corporationsconsultationmarc.pdf.md", "mime": "text/markdown" }, "binary": { "path": "/-/media/files/data/statistics/gfsm/global-consultations/group-1/discussion-note-21-boundary-between-government-and-public-nonfinancial-corporationsconsultationmarc.pdf", "mime": "application/pdf" } }, { "title": "Discussion Note 230 Methodological Guidance on Compilation and Analyzing Soe Dataconsultationmarch2", "role": "document", "sourceUrl": "https://www.imf.org/-/media/files/data/statistics/gfsm/global-consultations/group-1/discussion-note-230-methodological-guidance-on-compilation-and-analyzing-soe-dataconsultationmarch2.pdf", "summary": { "path": "/-/media/files/data/statistics/gfsm/global-consultations/group-1/discussion-note-230-methodological-guidance-on-compilation-and-analyzing-soe-dataconsultationmarch2.pdf.md", "mime": "text/markdown" }, "binary": { "path": "/-/media/files/data/statistics/gfsm/global-consultations/group-1/discussion-note-230-methodological-guidance-on-compilation-and-analyzing-soe-dataconsultationmarch2.pdf", "mime": "application/pdf" } }, { "title": "Discussion Note 231 Gfs in Fiscal Analysis Policymaking Consultation March2026", "role": "document", "sourceUrl": "https://www.imf.org/-/media/files/data/statistics/gfsm/global-consultations/group-1/discussion-note-231-gfs-in-fiscal-analysis-policymaking-consultation-march2026.pdf", "summary": { "path": "/-/media/files/data/statistics/gfsm/global-consultations/group-1/discussion-note-231-gfs-in-fiscal-analysis-policymaking-consultation-march2026.pdf.md", "mime": "text/markdown" }, "binary": { "path": "/-/media/files/data/statistics/gfsm/global-consultations/group-1/discussion-note-231-gfs-in-fiscal-analysis-policymaking-consultation-march2026.pdf", "mime": "application/pdf" } }, { "title": "Discussion Note: 2.6 Further defining and subclassifying extrabudgetary units", "role": "document", "sourceUrl": "https://www.imf.org/-/media/files/data/statistics/gfsm/global-consultations/group-1/discussion-note-26-further-defining-and-subclassifying-extrabudgetary-units-consultation-march2026.pdf", "summary": { "path": "/-/media/files/data/statistics/gfsm/global-consultations/group-1/discussion-note-26-further-defining-and-subclassifying-extrabudgetary-units-consultation-march2026.pdf.md", "mime": "text/markdown" }, "binary": { "path": "/-/media/files/data/statistics/gfsm/global-consultations/group-1/discussion-note-26-further-defining-and-subclassifying-extrabudgetary-units-consultation-march2026.pdf", "mime": "application/pdf" } }, { "title": "Discussion Note 28 — Debt valuation issues: Consultation, March 2026", "role": "document", "sourceUrl": "https://www.imf.org/-/media/files/data/statistics/gfsm/global-consultations/group-1/discussion-note-28-debt-valuation-issues-consultation-march2026.pdf", "summary": { "path": "/-/media/files/data/statistics/gfsm/global-consultations/group-1/discussion-note-28-debt-valuation-issues-consultation-march2026.pdf.md", "mime": "text/markdown" }, "binary": { "path": "/-/media/files/data/statistics/gfsm/global-consultations/group-1/discussion-note-28-debt-valuation-issues-consultation-march2026.pdf", "mime": "application/pdf" } }, { "title": "Discussion Note 29 — Debt Assumption and Debt Payments on Behalf of Others", "role": "document", "sourceUrl": "https://www.imf.org/-/media/files/data/statistics/gfsm/global-consultations/group-1/discussion-note-29-debt-assumption-and-debt-payments-on-behalf-of-others-consultation-march2026.pdf", "summary": { "path": "/-/media/files/data/statistics/gfsm/global-consultations/group-1/discussion-note-29-debt-assumption-and-debt-payments-on-behalf-of-others-consultation-march2026.pdf.md", "mime": "text/markdown" }, "binary": { "path": "/-/media/files/data/statistics/gfsm/global-consultations/group-1/discussion-note-29-debt-assumption-and-debt-payments-on-behalf-of-others-consultation-march2026.pdf", "mime": "application/pdf" } }, { "title": "Summary of Consultation Responses: Proposed Recommendations - Group 1", "role": "document", "sourceUrl": "https://www.imf.org/-/media/files/data/statistics/gfsm/global-consultations/group-1/summary-of-responses-to-group1-consultation-on-gfsm-update-prs.pdf", "summary": { "path": "/-/media/files/data/statistics/gfsm/global-consultations/group-1/summary-of-responses-to-group1-consultation-on-gfsm-update-prs.pdf.md", "mime": "text/markdown" }, "binary": { "path": "/-/media/files/data/statistics/gfsm/global-consultations/group-1/summary-of-responses-to-group1-consultation-on-gfsm-update-prs.pdf", "mime": "application/pdf" } }, { "title": "Summary of Consultation Responses: Proposed Recommendations - Group 2", "role": "document", "sourceUrl": "https://www.imf.org/-/media/files/data/statistics/gfsm/global-consultations/group-2/summary-of-responses-to-group2-consultation-on-gfsm-update-prs.pdf", "summary": { "path": "/-/media/files/data/statistics/gfsm/global-consultations/group-2/summary-of-responses-to-group2-consultation-on-gfsm-update-prs.pdf.md", "mime": "text/markdown" }, "binary": { "path": "/-/media/files/data/statistics/gfsm/global-consultations/group-2/summary-of-responses-to-group2-consultation-on-gfsm-update-prs.pdf", "mime": "application/pdf" } }, { "title": "Copy of Consultation Survey", "role": "document", "sourceUrl": "https://www.imf.org/-/media/files/data/statistics/gfsm/global-consultations/group3/consultation-questionnaire-for-sna-bpm-proposed-recommendations-batch-ef.pdf", "summary": { "path": "/-/media/files/data/statistics/gfsm/global-consultations/group3/consultation-questionnaire-for-sna-bpm-proposed-recommendations-batch-ef.pdf.md", "mime": "text/markdown" }, "binary": { "path": "/-/media/files/data/statistics/gfsm/global-consultations/group3/consultation-questionnaire-for-sna-bpm-proposed-recommendations-batch-ef.pdf", "mime": "application/pdf" } }, { "title": "Proposed Recommendations Document: 1.1 Valuation principles and methodologies", "role": "document", "sourceUrl": "https://www.imf.org/-/media/files/data/statistics/gfsm/global-consultations/group3/proposed-recommendations-gfsm-2014-update-11-valuation-principles-and-methodologies.pdf", "summary": { "path": "/-/media/files/data/statistics/gfsm/global-consultations/group3/proposed-recommendations-gfsm-2014-update-11-valuation-principles-and-methodologies.pdf.md", "mime": "text/markdown" }, "binary": { "path": "/-/media/files/data/statistics/gfsm/global-consultations/group3/proposed-recommendations-gfsm-2014-update-11-valuation-principles-and-methodologies.pdf", "mime": "application/pdf" } }, { "title": "GFSM 2014 update — Proposed Recommendations Document: 1.12 Reverse transactions", "role": "document", "sourceUrl": "https://www.imf.org/-/media/files/data/statistics/gfsm/global-consultations/group3/proposed-recommendations-gfsm-2014-update-112-reverse-transactions.pdf", "summary": { "path": "/-/media/files/data/statistics/gfsm/global-consultations/group3/proposed-recommendations-gfsm-2014-update-112-reverse-transactions.pdf.md", "mime": "text/markdown" }, "binary": { "path": "/-/media/files/data/statistics/gfsm/global-consultations/group3/proposed-recommendations-gfsm-2014-update-112-reverse-transactions.pdf", "mime": "application/pdf" } }, { "title": "Proposed Recommendations Gfsm 2014 Update 113 Financial Derivatives by Type", "role": "document", "sourceUrl": "https://www.imf.org/-/media/files/data/statistics/gfsm/global-consultations/group3/proposed-recommendations-gfsm-2014-update-113-financial-derivatives-by-type.pdf", "summary": { "path": 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"https://www.imf.org/-/media/files/data/statistics/gfsm/global-consultations/group3/proposed-recommendations-gfsm-2014-update-116-treatment-of-factoring-transactions.pdf", "summary": { "path": "/-/media/files/data/statistics/gfsm/global-consultations/group3/proposed-recommendations-gfsm-2014-update-116-treatment-of-factoring-transactions.pdf.md", "mime": "text/markdown" }, "binary": { "path": "/-/media/files/data/statistics/gfsm/global-consultations/group3/proposed-recommendations-gfsm-2014-update-116-treatment-of-factoring-transactions.pdf", "mime": "application/pdf" } }, { "title": "F.18 The Recording of Crypto Assets in Macroeconomic Statistics", "role": "document", "sourceUrl": "https://www.imf.org/-/media/files/data/statistics/gfsm/global-consultations/group3/proposed-recommendations-gfsm-2014-update-118-the-recording-of-crypto-assets-in-macroeconomic-stat.pdf", "summary": { "path": 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Recommendations Gfsm 2014 Update 132 Recording of Share Buybacks", "role": "document", "sourceUrl": "https://www.imf.org/-/media/files/data/statistics/gfsm/global-consultations/group3/proposed-recommendations-gfsm-2014-update-132-recording-of-share-buybacks.pdf", "summary": { "path": "/-/media/files/data/statistics/gfsm/global-consultations/group3/proposed-recommendations-gfsm-2014-update-132-recording-of-share-buybacks.pdf.md", "mime": "text/markdown" }, "binary": { "path": "/-/media/files/data/statistics/gfsm/global-consultations/group3/proposed-recommendations-gfsm-2014-update-132-recording-of-share-buybacks.pdf", "mime": "application/pdf" } }, { "title": "Proposed Recommendations Gfsm 2014 Update 133 the Statistical Treatment of Negative Interest Rates", "role": "document", "sourceUrl": "https://www.imf.org/-/media/files/data/statistics/gfsm/global-consultations/group3/proposed-recommendations-gfsm-2014-update-133-the-statistical-treatment-of-negative-interest-rates.pdf", "summary": { "path": "/-/media/files/data/statistics/gfsm/global-consultations/group3/proposed-recommendations-gfsm-2014-update-133-the-statistical-treatment-of-negative-interest-rates.pdf.md", "mime": "text/markdown" }, "binary": { "path": "/-/media/files/data/statistics/gfsm/global-consultations/group3/proposed-recommendations-gfsm-2014-update-133-the-statistical-treatment-of-negative-interest-rates.pdf", "mime": "application/pdf" } }, { "title": "Proposed Recommendations Gfsm 2014 Update 134 Clarification on Reserve Position in the Imf", "role": "document", "sourceUrl": "https://www.imf.org/-/media/files/data/statistics/gfsm/global-consultations/group3/proposed-recommendations-gfsm-2014-update-134-clarification-on-reserve-position-in-the-imf.pdf", "summary": { "path": "/-/media/files/data/statistics/gfsm/global-consultations/group3/proposed-recommendations-gfsm-2014-update-134-clarification-on-reserve-position-in-the-imf.pdf.md", "mime": "text/markdown" }, "binary": { "path": 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of Consultation Responses: Proposed Recommendations - Group 3", "role": "document", "sourceUrl": "https://www.imf.org/-/media/files/data/statistics/gfsm/global-consultations/group3/summary-of-responses-to-third-consultation-on-gfsm-update-prs.pdf", "summary": { "path": "/-/media/files/data/statistics/gfsm/global-consultations/group3/summary-of-responses-to-third-consultation-on-gfsm-update-prs.pdf.md", "mime": "text/markdown" }, "binary": { "path": "/-/media/files/data/statistics/gfsm/global-consultations/group3/summary-of-responses-to-third-consultation-on-gfsm-update-prs.pdf", "mime": "application/pdf" } }, { "title": "Summary of Consultation Responses April 2026", "role": "document", "sourceUrl": "https://www.imf.org/-/media/files/data/statistics/gfsm/global-consultations/march-2026/summary-of-consultation-responses-april-2026.pdf", "summary": { "path": "/-/media/files/data/statistics/gfsm/global-consultations/march-2026/summary-of-consultation-responses-april-2026.pdf.md", "mime": "text/markdown" }, "binary": { "path": "/-/media/files/data/statistics/gfsm/global-consultations/march-2026/summary-of-consultation-responses-april-2026.pdf", "mime": "application/pdf" } }, { "title": "Consultation on Discussion Notes for updating the GFSM 2014 — Consultation Questionnaire", "role": "document", "sourceUrl": "https://www.imf.org/-/media/files/data/statistics/gfsm/global-consultations/may-2026/copy-of-consultation-survey.pdf", "summary": { "path": "/-/media/files/data/statistics/gfsm/global-consultations/may-2026/copy-of-consultation-survey.pdf.md", "mime": "text/markdown" }, "binary": { "path": "/-/media/files/data/statistics/gfsm/global-consultations/may-2026/copy-of-consultation-survey.pdf", "mime": "application/pdf" } }, { "title": "Gfsm Discussion Note 210 Valuation and Recognition of Loans", "role": "document", "sourceUrl": "https://www.imf.org/-/media/files/data/statistics/gfsm/global-consultations/may-2026/gfsm-discussion-note-210-valuation-and-recognition-of-loans.pdf", "summary": { "path": "/-/media/files/data/statistics/gfsm/global-consultations/may-2026/gfsm-discussion-note-210-valuation-and-recognition-of-loans.pdf.md", "mime": "text/markdown" }, "binary": { "path": "/-/media/files/data/statistics/gfsm/global-consultations/may-2026/gfsm-discussion-note-210-valuation-and-recognition-of-loans.pdf", "mime": "application/pdf" } }, { "title": "Gfsm Discussion Note 216 Treatment of Privatization and Nationalization", "role": "document", "sourceUrl": "https://www.imf.org/-/media/files/data/statistics/gfsm/global-consultations/may-2026/gfsm-discussion-note-216-treatment-of-privatization-and-nationalization.pdf", "summary": { "path": "/-/media/files/data/statistics/gfsm/global-consultations/may-2026/gfsm-discussion-note-216-treatment-of-privatization-and-nationalization.pdf.md", "mime": "text/markdown" }, "binary": { "path": "/-/media/files/data/statistics/gfsm/global-consultations/may-2026/gfsm-discussion-note-216-treatment-of-privatization-and-nationalization.pdf", "mime": "application/pdf" } }, { "title": "Boundary between capital and current transfers", "role": "document", "sourceUrl": "https://www.imf.org/-/media/files/data/statistics/gfsm/global-consultations/may-2026/gfsm-discussion-note-217-boundary-between-capital-and-current-transfers.pdf", "summary": { "path": "/-/media/files/data/statistics/gfsm/global-consultations/may-2026/gfsm-discussion-note-217-boundary-between-capital-and-current-transfers.pdf.md", "mime": "text/markdown" }, "binary": { "path": "/-/media/files/data/statistics/gfsm/global-consultations/may-2026/gfsm-discussion-note-217-boundary-between-capital-and-current-transfers.pdf", "mime": "application/pdf" } }, { "title": "2.21 Social Security Schemes", "role": "document", "sourceUrl": "https://www.imf.org/-/media/files/data/statistics/gfsm/global-consultations/may-2026/gfsm-discussion-note-221-social-security-schemes.pdf", "summary": { "path": "/-/media/files/data/statistics/gfsm/global-consultations/may-2026/gfsm-discussion-note-221-social-security-schemes.pdf.md", "mime": "text/markdown" }, "binary": { "path": "/-/media/files/data/statistics/gfsm/global-consultations/may-2026/gfsm-discussion-note-221-social-security-schemes.pdf", "mime": "application/pdf" } }, { "title": "Gfsm Discussion Note 227 Relationship Between Gfs and Ipsas Ifrs", "role": "document", "sourceUrl": "https://www.imf.org/-/media/files/data/statistics/gfsm/global-consultations/may-2026/gfsm-discussion-note-227-relationship-between-gfs-and-ipsas-ifrs.pdf", "summary": { "path": "/-/media/files/data/statistics/gfsm/global-consultations/may-2026/gfsm-discussion-note-227-relationship-between-gfs-and-ipsas-ifrs.pdf.md", "mime": "text/markdown" }, "binary": { "path": 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"https://www.imf.org/-/media/files/data/statistics/gfsm/global-consultations/may-2026/summary-of-responses-to-second-consultation-on-gfsm-update-discussion-notes-june-2026.pdf", "summary": { "path": "/-/media/files/data/statistics/gfsm/global-consultations/may-2026/summary-of-responses-to-second-consultation-on-gfsm-update-discussion-notes-june-2026.pdf.md", "mime": "text/markdown" }, "binary": { "path": "/-/media/files/data/statistics/gfsm/global-consultations/may-2026/summary-of-responses-to-second-consultation-on-gfsm-update-discussion-notes-june-2026.pdf", "mime": "application/pdf" } }, { "title": "Proposed Recommendations Gfsm 2014 Update 1 11 Identifying Valuing and Reporting Government Data as", "role": "document", "sourceUrl": "https://www.imf.org/-/media/files/data/statistics/gfsm/global-consultations/proposed-recommendations-gfsm-2014-update-1-11-identifying-valuing-and-reporting-government-data-as.pdf", "summary": { "path": "/-/media/files/data/statistics/gfsm/global-consultations/proposed-recommendations-gfsm-2014-update-1-11-identifying-valuing-and-reporting-government-data-as.pdf.md", "mime": "text/markdown" }, "binary": { "path": "/-/media/files/data/statistics/gfsm/global-consultations/proposed-recommendations-gfsm-2014-update-1-11-identifying-valuing-and-reporting-government-data-as.pdf", "mime": "application/pdf" } }, { "title": "Proposed Recommendations Gfsm 2014 Update 1 19 Treatment of Spes and Residency", "role": "document", "sourceUrl": "https://www.imf.org/-/media/files/data/statistics/gfsm/global-consultations/proposed-recommendations-gfsm-2014-update-1-19-treatment-of-spes-and-residency.pdf", "summary": { "path": "/-/media/files/data/statistics/gfsm/global-consultations/proposed-recommendations-gfsm-2014-update-1-19-treatment-of-spes-and-residency.pdf.md", "mime": "text/markdown" }, "binary": { "path": 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"https://www.imf.org/-/media/files/data/statistics/gfsm/global-consultations/proposed-recommendations-gfsm-2014-update-1-22-treatment-of-emission-trading-schemes.pdf", "summary": { "path": "/-/media/files/data/statistics/gfsm/global-consultations/proposed-recommendations-gfsm-2014-update-1-22-treatment-of-emission-trading-schemes.pdf.md", "mime": "text/markdown" }, "binary": { "path": "/-/media/files/data/statistics/gfsm/global-consultations/proposed-recommendations-gfsm-2014-update-1-22-treatment-of-emission-trading-schemes.pdf", "mime": "application/pdf" } }, { "title": "Proposed Recommendations Gfsm 2014 Update 1 23 Environmental Classifications Within Gfs", "role": "document", "sourceUrl": "https://www.imf.org/-/media/files/data/statistics/gfsm/global-consultations/proposed-recommendations-gfsm-2014-update-1-23-environmental-classifications-within-gfs.pdf", "summary": { "path": 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