## GFSM 2014 Update: Research Project Global Consultations ## Source details **Canonical URL:** [GFSM 2014 Update: Research Project Global Consultations](https://www.imf.org/en/data/statistics/government-finance-statistics-manual/global-consultations) ## Other formats - [Markdown version](/en/data/statistics/government-finance-statistics-manual/global-consultations/index.md) - [Structured JSON version](/en/data/statistics/government-finance-statistics-manual/global-consultations/index.json) - [Bundle manifest](/en/data/statistics/government-finance-statistics-manual/global-consultations/bundle-manifest.json) --- ### Overview and purpose - 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. ### Consultations with closing dates in 2026 (July / August cycles) - Consultation cycle: Consultation on Discussion Notes: July 2026 (Electronic Consultation Survey; For reference: Copy of Consultation Survey). - 2.3 Indigenous governments — Consultation Closing Date: August 28, 2026 — Summary of Consultation Responses: N/A. - 2.19 Accounting for natural resources and their exploitation in GFS — Consultation Closing Date: August 28, 2026 — Summary of Consultation Responses: N/A. - 2.22 Government Assumption of Pension Obligations — Consultation Closing Date: August 28, 2026 — Summary of Consultation Responses: N/A. - 2.23 Employee benefits – defined benefit schemes — Consultation Closing Date: August 28, 2026 — Summary of Consultation Responses: N/A. - 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. ### Consultations with closing dates extended to June 26, 2026 - Consultation cycle: Consultation on Discussion Notes: May 2026 (Electronic Consultation Survey; For reference: Copy of Consultation Survey). - 2.10 Valuation and recognition of loans — Extended to ; June 26, 2026 — Summary of Consultation Responses: Download PDF. - 2.16 Treatment of privatization and nationalization — Extended to ; June 26, 2026 — Summary of Consultation Responses: Download PDF. - 2.17 Boundary between current and capital transfers — Extended to ; June 26, 2026 — Summary of Consultation Responses: Download PDF. - 2.21 Social security schemes — Extended to ; June 26, 2026 — Summary of Consultation Responses: Download PDF. - 2.27 Relationship between GFS and IPSAS/ IFRS — Extended to ; June 26, 2026 — Summary of Consultation Responses: Download PDF. - 2.32 Balance Sheet Analysis — Extended to ; June 26, 2026 — Summary of Consultation Responses: Download PDF. ### Consultations with closing dates April 8, 2026 (March cycle) - Consultation cycle: 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 corporations — Consultation Closing Date: April 8, 2026 — Summary of Consultation Responses: Download PDF. - 2.6 Further defining and subclassifying extrabudgetary units — Consultation Closing Date: April 8, 2026 — Summary of Consultation Responses: Download PDF. - 2.8 Debt valuation issues — Consultation Closing Date: April 8, 2026 — Summary of Consultation Responses: Download PDF. - 2.9 Debt assumption and debt payments on behalf of others — Consultation Closing Date: April 8, 2026 — Summary of Consultation Responses: Download PDF. - 2.30 Methodological guidance on compilation and analyzing SOE data — Consultation Closing Date: April 8, 2026 — Summary of Consultation Responses: Download PDF. - 2.31 GFS within fiscal analysis and policymaking — Consultation Closing Date: April 8, 2026 — Summary of Consultation Responses: Download PDF. ### SNA/BPM-related research project consultations (Group 3) — closing date August 1, 2025 - Group 3 of SNA/BPM-related research projects: Electronic Consultation Survey; For reference: Copy of Consultation Survey. - 1.1 Valuation principles and methodologies — Consultation Closing Date: August 1, 2025 — Summary of Consultation Responses: Download PDF. - 1.3 Treatment of centralized currency unions in macroeconomic statistics — Consultation Closing Date: August 1, 2025 — Summary of Consultation Responses: Download PDF. - 1.12 Reverse transactions — Consultation Closing Date: August 1, 2025 — Summary of Consultation Responses: Download PDF. - 1.13 Financial derivatives by type — Consultation Closing Date: August 1, 2025 — Summary of Consultation Responses: Download PDF. - 1.14 Capturing non-bank financial intermediation — Consultation Closing Date: August 1, 2025 — Summary of Consultation Responses: Download PDF. - 1.15 Treatment of cash collateral — Consultation Closing Date: August 1, 2025 — Summary of Consultation Responses: Download PDF. - 1.16 Treatment of factoring transactions — Consultation Closing Date: August 1, 2025 — Summary of Consultation Responses: Download PDF. - 1.18 The recording of crypto assets in macroeconomic statistics — Consultation Closing Date: August 1, 2025 — Summary of Consultation Responses: Download PDF. - 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. - 1.32 Recording of share buybacks — Consultation Closing Date: August 1, 2025 — Summary of Consultation Responses: Download PDF. - 1.33 Clarification on the statistical treatment of negative interest rates — Consultation Closing Date: August 1, 2025 — Summary of Consultation Responses: Download PDF. - 1.34 Clarification on reserve position in IMF — Consultation Closing Date: August 1, 2025 — Summary of Consultation Responses: Download PDF. - 1.35 Recording of Central Bank swap arrangements in macroeconomic statistics — Consultation Closing Date: August 1, 2025 — Summary of Consultation Responses: Download PDF. ### SNA/BPM-related research project consultations (Group 2) — closing date May 2, 2025 - 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 Equity — Consultation Closing Date: May 2, 2025 — Summary of Consultation Responses: Download Summary. - 1.10 Super dividends and reinvested earnings of public corporations — Consultation Closing Date: May 2, 2025 — Summary of Consultation Responses: Download Summary. - 1.17 Debt concessionality — Consultation Closing Date: May 2, 2025 — Summary of Consultation Responses: Download Summary. - 1.20 Payments for non-produced knowledge-based capital (marketing assets) — Consultation Closing Date: May 2, 2025 — Summary of Consultation Responses: Download Summary. - 1.21 Islamic finance — Consultation Closing Date: May 2, 2025 — Summary of Consultation Responses: Download Summary. - 1.25 Relationship between SNA and IPSAS/IFRS — Consultation Closing Date: May 2, 2025 — Summary of Consultation Responses: Download Summary. - 1.27 Consistency in the application of the sum-of-costs approach — Consultation Closing Date: May 2, 2025 — Summary of Consultation Responses: Download Summary. - 1.28 Work-in-progress, transfer of ownership and capital services — Consultation Closing Date: May 2, 2025 — Summary of Consultation Responses: Download Summary. - 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. - 1.30 Distinction between maintenance and capital repairs for intangible assets — Consultation Closing Date: May 2, 2025 — Summary of Consultation Responses: Download Summary. - 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. - 1.36 Treatment of precious metal accounts — Consultation Closing Date: May 2, 2025 — Summary of Consultation Responses: Download Summary. ### SNA/BPM-related research project consultations (Group 1) — closing date March 28, 2025 - Group 1 of SNA/BPM-related research projects: Link to Electronic Consultation Survey; For reference: Copy of Consultation Survey Questions. - 1.2 Treatment of Rent — Consultation Closing Date: March 28, 2025 — Summary of Consultation Responses: Download Summary. - 1.4 Citizenship-by-Investment Programs — Consultation Closing Date: March 28, 2025 — Summary of Consultation Responses: Download Summary. - 1.5 Treatment of external assets and related income declared under tax. — Consultation Closing Date: March 28, 2025 — Summary of Consultation Responses: Download Summary. - 1.6 Operating and Financial Leases — Consultation Closing Date: March 28, 2025 — Summary of Consultation Responses: Download Summary. - 1.7 Recording of Fines and Penalties — Consultation Closing Date: March 28, 2025 — Summary of Consultation Responses: Download Summary. - 1.9 Nonresident Government controlled SOEs — Consultation Closing Date: March 28, 2025 — Summary of Consultation Responses: Download Summary. - 1.11 Identifying, valuing and reporting government data assets. — Consultation Closing Date: March 28, 2025 — Summary of Consultation Responses: Download Summary. - 1.19 Treatment of SPEs and residency — Consultation Closing Date: March 28, 2025 — Summary of Consultation Responses: Download Summary. - 1.22 Treatment of Emissions Trading Schemes — Consultation Closing Date: March 28, 2025 — Summary of Consultation Responses: Download Summary. - 1.23 Environmental Classifications within GFS — Consultation Closing Date: March 28, 2025 — Summary of Consultation Responses: Download Summary. - 1.24 Distinction between taxes, services and other flows — Consultation Closing Date: March 28, 2025 — Summary of Consultation Responses: Download Summary. --- ## Content in this bundle - **GFSM 2014 Update Progress** - [GFSM 2014 Update Progress (Markdown version)](/-/media/files/data/statistics/gfsm/gfsm-2014-update-progress-july-2026.pdf.md){rel="alternate" type="text/markdown"} - [GFSM 2014 Update Progress (PDF)](/-/media/files/data/statistics/gfsm/gfsm-2014-update-progress-july-2026.pdf){rel="external" type="application/pdf"} - **Copy of Consultation Survey** - [Copy of Consultation Survey (Markdown version)](/-/media/files/data/statistics/gfsm/global-consultations/consultation-questionnaire-for-discussion-notes-july2026.pdf.md){rel="alternate" type="text/markdown"} - [Copy of Consultation Survey (PDF)](/-/media/files/data/statistics/gfsm/global-consultations/consultation-questionnaire-for-discussion-notes-july2026.pdf){rel="external" type="application/pdf"} - **For reference: Copy of Consultation Survey Questions** - [For reference: Copy of Consultation Survey Questions (Markdown version)](/-/media/files/data/statistics/gfsm/global-consultations/consultation-questionnaire-for-sna-bpm-proposed-recommendations-batch-c-d.pdf.md){rel="alternate" type="text/markdown"} - [For reference: Copy of Consultation Survey Questions (PDF)](/-/media/files/data/statistics/gfsm/global-consultations/consultation-questionnaire-for-sna-bpm-proposed-recommendations-batch-c-d.pdf){rel="external" type="application/pdf"} - **For reference: Copy of Consultation Survey Questions** - [For reference: Copy of Consultation Survey Questions (Markdown version)](/-/media/files/data/statistics/gfsm/global-consultations/consultation-questionnaire-for-sna-bpm-proposed-recommendations-first-batch-march-2025.pdf.md){rel="alternate" type="text/markdown"} - [For reference: Copy of Consultation Survey Questions (PDF)](/-/media/files/data/statistics/gfsm/global-consultations/consultation-questionnaire-for-sna-bpm-proposed-recommendations-first-batch-march-2025.pdf){rel="external" type="application/pdf"} - **Gfsm Discussion Note 219 Accounting in Gfs for Natural Resources and Their Exploitation** - [Gfsm Discussion Note 219 Accounting in Gfs for Natural Resources and Their Exploitation (Markdown version)](/-/media/files/data/statistics/gfsm/global-consultations/gfsm-discussion-note-219-accounting-in-gfs-for-natural-resources-and-their-exploitation.pdf.md){rel="alternate" type="text/markdown"} - [Gfsm Discussion Note 219 Accounting in Gfs for Natural Resources and Their Exploitation (PDF)](/-/media/files/data/statistics/gfsm/global-consultations/gfsm-discussion-note-219-accounting-in-gfs-for-natural-resources-and-their-exploitation.pdf){rel="external" type="application/pdf"} - **Gfsm Discussion Note 222 Assumption of Pension Obligations** - [Gfsm Discussion Note 222 Assumption of Pension Obligations (Markdown version)](/-/media/files/data/statistics/gfsm/global-consultations/gfsm-discussion-note-222-assumption-of-pension-obligations.pdf.md){rel="alternate" type="text/markdown"} - [Gfsm Discussion Note 222 Assumption of Pension Obligations (PDF)](/-/media/files/data/statistics/gfsm/global-consultations/gfsm-discussion-note-222-assumption-of-pension-obligations.pdf){rel="external" type="application/pdf"} - **Discussion Note: 2.23 Employee benefits** - [Discussion Note: 2.23 Employee benefits (Markdown version)](/-/media/files/data/statistics/gfsm/global-consultations/gfsm-discussion-note-223-employee-benefits-defined-benefit-schemes.pdf.md){rel="alternate" type="text/markdown"} - [Discussion Note: 2.23 Employee benefits (PDF)](/-/media/files/data/statistics/gfsm/global-consultations/gfsm-discussion-note-223-employee-benefits-defined-benefit-schemes.pdf){rel="external" type="application/pdf"} - **Gfsm Discussion Note 229 Retained Earnings of Public Corporations and Their Impact on Fiscal Analys** - [Gfsm Discussion Note 229 Retained Earnings of Public Corporations and Their Impact on Fiscal Analys (Markdown version)](/-/media/files/data/statistics/gfsm/global-consultations/gfsm-discussion-note-229-retained-earnings-of-public-corporations-and-their-impact-on-fiscal-analys.pdf.md){rel="alternate" type="text/markdown"} - [Gfsm Discussion Note 229 Retained Earnings of Public Corporations and Their Impact on Fiscal Analys (PDF)](/-/media/files/data/statistics/gfsm/global-consultations/gfsm-discussion-note-229-retained-earnings-of-public-corporations-and-their-impact-on-fiscal-analys.pdf){rel="external" type="application/pdf"} - **2.3 Indigenous Governments** - [2.3 Indigenous Governments (Markdown version)](/-/media/files/data/statistics/gfsm/global-consultations/gfsm-discussion-note-23-indigenous-governments.pdf.md){rel="alternate" type="text/markdown"} - [2.3 Indigenous Governments (PDF)](/-/media/files/data/statistics/gfsm/global-consultations/gfsm-discussion-note-23-indigenous-governments.pdf){rel="external" type="application/pdf"} - **Copy of Consultation Survey** - [Copy of Consultation Survey (Markdown version)](/-/media/files/data/statistics/gfsm/global-consultations/group-1/consultation-questionnaire-for-discussion-notes-march2026.pdf.md){rel="alternate" type="text/markdown"} - [Copy of Consultation Survey (PDF)](/-/media/files/data/statistics/gfsm/global-consultations/group-1/consultation-questionnaire-for-discussion-notes-march2026.pdf){rel="external" type="application/pdf"} - **Discussion Note 21 — Boundary Between Government and Public Nonfinancial Corporations** - [Discussion Note 21 — Boundary Between Government and Public Nonfinancial Corporations (Markdown version)](/-/media/files/data/statistics/gfsm/global-consultations/group-1/discussion-note-21-boundary-between-government-and-public-nonfinancial-corporationsconsultationmarc.pdf.md){rel="alternate" type="text/markdown"} - [Discussion Note 21 — Boundary Between Government and Public Nonfinancial Corporations (PDF)](/-/media/files/data/statistics/gfsm/global-consultations/group-1/discussion-note-21-boundary-between-government-and-public-nonfinancial-corporationsconsultationmarc.pdf){rel="external" type="application/pdf"} - **Discussion Note 230 Methodological Guidance on Compilation and Analyzing Soe Dataconsultationmarch2** - [Discussion Note 230 Methodological Guidance on Compilation and Analyzing Soe Dataconsultationmarch2 (Markdown version)](/-/media/files/data/statistics/gfsm/global-consultations/group-1/discussion-note-230-methodological-guidance-on-compilation-and-analyzing-soe-dataconsultationmarch2.pdf.md){rel="alternate" type="text/markdown"} - [Discussion Note 230 Methodological Guidance on Compilation and Analyzing Soe Dataconsultationmarch2 (PDF)](/-/media/files/data/statistics/gfsm/global-consultations/group-1/discussion-note-230-methodological-guidance-on-compilation-and-analyzing-soe-dataconsultationmarch2.pdf){rel="external" type="application/pdf"} - **Discussion Note 231 Gfs in Fiscal Analysis Policymaking Consultation March2026** - [Discussion Note 231 Gfs in Fiscal Analysis Policymaking Consultation March2026 (Markdown version)](/-/media/files/data/statistics/gfsm/global-consultations/group-1/discussion-note-231-gfs-in-fiscal-analysis-policymaking-consultation-march2026.pdf.md){rel="alternate" type="text/markdown"} - [Discussion Note 231 Gfs in Fiscal Analysis Policymaking Consultation March2026 (PDF)](/-/media/files/data/statistics/gfsm/global-consultations/group-1/discussion-note-231-gfs-in-fiscal-analysis-policymaking-consultation-march2026.pdf){rel="external" type="application/pdf"} - **Discussion Note: 2.6 Further defining and subclassifying extrabudgetary units** - [Discussion Note: 2.6 Further defining and subclassifying extrabudgetary units (Markdown version)](/-/media/files/data/statistics/gfsm/global-consultations/group-1/discussion-note-26-further-defining-and-subclassifying-extrabudgetary-units-consultation-march2026.pdf.md){rel="alternate" type="text/markdown"} - [Discussion Note: 2.6 Further defining and subclassifying extrabudgetary units (PDF)](/-/media/files/data/statistics/gfsm/global-consultations/group-1/discussion-note-26-further-defining-and-subclassifying-extrabudgetary-units-consultation-march2026.pdf){rel="external" type="application/pdf"} - **Discussion Note 28 — Debt valuation issues: Consultation, March 2026** - [Discussion Note 28 — Debt valuation issues: Consultation, March 2026 (Markdown version)](/-/media/files/data/statistics/gfsm/global-consultations/group-1/discussion-note-28-debt-valuation-issues-consultation-march2026.pdf.md){rel="alternate" type="text/markdown"} - [Discussion Note 28 — Debt valuation issues: Consultation, March 2026 (PDF)](/-/media/files/data/statistics/gfsm/global-consultations/group-1/discussion-note-28-debt-valuation-issues-consultation-march2026.pdf){rel="external" type="application/pdf"} - **Discussion Note 29 — Debt Assumption and Debt Payments on Behalf of Others** - [Discussion Note 29 — Debt Assumption and Debt Payments on Behalf of Others (Markdown version)](/-/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){rel="alternate" type="text/markdown"} - [Discussion Note 29 — Debt Assumption and Debt Payments on Behalf of Others (PDF)](/-/media/files/data/statistics/gfsm/global-consultations/group-1/discussion-note-29-debt-assumption-and-debt-payments-on-behalf-of-others-consultation-march2026.pdf){rel="external" type="application/pdf"} - **Summary of Consultation Responses: Proposed Recommendations - Group 1** - [Summary of Consultation Responses: Proposed Recommendations - Group 1 (Markdown version)](/-/media/files/data/statistics/gfsm/global-consultations/group-1/summary-of-responses-to-group1-consultation-on-gfsm-update-prs.pdf.md){rel="alternate" type="text/markdown"} - [Summary of Consultation Responses: Proposed Recommendations - Group 1 (PDF)](/-/media/files/data/statistics/gfsm/global-consultations/group-1/summary-of-responses-to-group1-consultation-on-gfsm-update-prs.pdf){rel="external" type="application/pdf"} - **Summary of Consultation Responses: Proposed Recommendations - Group 2** - [Summary of Consultation Responses: Proposed Recommendations - Group 2 (Markdown version)](/-/media/files/data/statistics/gfsm/global-consultations/group-2/summary-of-responses-to-group2-consultation-on-gfsm-update-prs.pdf.md){rel="alternate" type="text/markdown"} - [Summary of Consultation Responses: Proposed Recommendations - Group 2 (PDF)](/-/media/files/data/statistics/gfsm/global-consultations/group-2/summary-of-responses-to-group2-consultation-on-gfsm-update-prs.pdf){rel="external" type="application/pdf"} - **Copy of Consultation Survey** - [Copy of Consultation Survey (Markdown version)](/-/media/files/data/statistics/gfsm/global-consultations/group3/consultation-questionnaire-for-sna-bpm-proposed-recommendations-batch-ef.pdf.md){rel="alternate" type="text/markdown"} - [Copy of Consultation Survey (PDF)](/-/media/files/data/statistics/gfsm/global-consultations/group3/consultation-questionnaire-for-sna-bpm-proposed-recommendations-batch-ef.pdf){rel="external" type="application/pdf"} - **Proposed Recommendations Document: 1.1 Valuation principles and methodologies** - [Proposed Recommendations Document: 1.1 Valuation principles and methodologies (Markdown version)](/-/media/files/data/statistics/gfsm/global-consultations/group3/proposed-recommendations-gfsm-2014-update-11-valuation-principles-and-methodologies.pdf.md){rel="alternate" type="text/markdown"} - [Proposed Recommendations Document: 1.1 Valuation principles and methodologies (PDF)](/-/media/files/data/statistics/gfsm/global-consultations/group3/proposed-recommendations-gfsm-2014-update-11-valuation-principles-and-methodologies.pdf){rel="external" type="application/pdf"} - **GFSM 2014 update — Proposed Recommendations Document: 1.12 Reverse transactions** - [GFSM 2014 update — Proposed Recommendations Document: 1.12 Reverse transactions (Markdown version)](/-/media/files/data/statistics/gfsm/global-consultations/group3/proposed-recommendations-gfsm-2014-update-112-reverse-transactions.pdf.md){rel="alternate" type="text/markdown"} - [GFSM 2014 update — Proposed Recommendations Document: 1.12 Reverse transactions (PDF)](/-/media/files/data/statistics/gfsm/global-consultations/group3/proposed-recommendations-gfsm-2014-update-112-reverse-transactions.pdf){rel="external" type="application/pdf"} - **Proposed Recommendations Gfsm 2014 Update 113 Financial Derivatives by Type** - [Proposed Recommendations Gfsm 2014 Update 113 Financial Derivatives by Type (Markdown version)](/-/media/files/data/statistics/gfsm/global-consultations/group3/proposed-recommendations-gfsm-2014-update-113-financial-derivatives-by-type.pdf.md){rel="alternate" type="text/markdown"} - [Proposed Recommendations Gfsm 2014 Update 113 Financial Derivatives by Type (PDF)](/-/media/files/data/statistics/gfsm/global-consultations/group3/proposed-recommendations-gfsm-2014-update-113-financial-derivatives-by-type.pdf){rel="external" type="application/pdf"} - **Proposed Recommendations Gfsm 2014 Update 114 Capturing Nonbank Financial Intermediation** - [Proposed Recommendations Gfsm 2014 Update 114 Capturing Nonbank Financial Intermediation (Markdown version)](/-/media/files/data/statistics/gfsm/global-consultations/group3/proposed-recommendations-gfsm-2014-update-114-capturing-nonbank-financial-intermediation.pdf.md){rel="alternate" type="text/markdown"} - [Proposed Recommendations Gfsm 2014 Update 114 Capturing Nonbank Financial Intermediation (PDF)](/-/media/files/data/statistics/gfsm/global-consultations/group3/proposed-recommendations-gfsm-2014-update-114-capturing-nonbank-financial-intermediation.pdf){rel="external" type="application/pdf"} - **Proposed Recommendations Gfsm 2014 Update 115 Treatment of Cash Collateral** - [Proposed Recommendations Gfsm 2014 Update 115 Treatment of Cash Collateral (Markdown version)](/-/media/files/data/statistics/gfsm/global-consultations/group3/proposed-recommendations-gfsm-2014-update-115-treatment-of-cash-collateral.pdf.md){rel="alternate" type="text/markdown"} - [Proposed Recommendations Gfsm 2014 Update 115 Treatment of Cash Collateral (PDF)](/-/media/files/data/statistics/gfsm/global-consultations/group3/proposed-recommendations-gfsm-2014-update-115-treatment-of-cash-collateral.pdf){rel="external" type="application/pdf"} - **Proposed Recommendations Gfsm 2014 Update 116 Treatment of Factoring Transactions** - [Proposed Recommendations Gfsm 2014 Update 116 Treatment of Factoring Transactions (Markdown version)](/-/media/files/data/statistics/gfsm/global-consultations/group3/proposed-recommendations-gfsm-2014-update-116-treatment-of-factoring-transactions.pdf.md){rel="alternate" type="text/markdown"} - [Proposed Recommendations Gfsm 2014 Update 116 Treatment of Factoring Transactions (PDF)](/-/media/files/data/statistics/gfsm/global-consultations/group3/proposed-recommendations-gfsm-2014-update-116-treatment-of-factoring-transactions.pdf){rel="external" type="application/pdf"} - **F.18 The Recording of Crypto Assets in Macroeconomic Statistics** - [F.18 The Recording of Crypto Assets in Macroeconomic Statistics (Markdown version)](/-/media/files/data/statistics/gfsm/global-consultations/group3/proposed-recommendations-gfsm-2014-update-118-the-recording-of-crypto-assets-in-macroeconomic-stat.pdf.md){rel="alternate" type="text/markdown"} - [F.18 The Recording of Crypto Assets in Macroeconomic Statistics (PDF)](/-/media/files/data/statistics/gfsm/global-consultations/group3/proposed-recommendations-gfsm-2014-update-118-the-recording-of-crypto-assets-in-macroeconomic-stat.pdf){rel="external" type="application/pdf"} - **Proposed Recommendations Gfsm 2014 Update 126 Treatment of Trusts and Other Types of Funds as Sepa** - [Proposed Recommendations Gfsm 2014 Update 126 Treatment of Trusts and Other Types of Funds as Sepa (Markdown version)](/-/media/files/data/statistics/gfsm/global-consultations/group3/proposed-recommendations-gfsm-2014-update-126-treatment-of-trusts-and-other-types-of-funds-as-sepa.pdf.md){rel="alternate" type="text/markdown"} - [Proposed Recommendations Gfsm 2014 Update 126 Treatment of Trusts and Other Types of Funds as Sepa (PDF)](/-/media/files/data/statistics/gfsm/global-consultations/group3/proposed-recommendations-gfsm-2014-update-126-treatment-of-trusts-and-other-types-of-funds-as-sepa.pdf){rel="external" type="application/pdf"} - **Proposed Recommendations: 1.3 Treatment of centralized currency unions in macroeconomic statistics** - [Proposed Recommendations: 1.3 Treatment of centralized currency unions in macroeconomic statistics (Markdown version)](/-/media/files/data/statistics/gfsm/global-consultations/group3/proposed-recommendations-gfsm-2014-update-13-treatment-of-centralized-currency-unions-in-macroecon.pdf.md){rel="alternate" type="text/markdown"} - [Proposed Recommendations: 1.3 Treatment of centralized currency unions in macroeconomic statistics (PDF)](/-/media/files/data/statistics/gfsm/global-consultations/group3/proposed-recommendations-gfsm-2014-update-13-treatment-of-centralized-currency-unions-in-macroecon.pdf){rel="external" type="application/pdf"} - **Proposed Recommendations Gfsm 2014 Update 132 Recording of Share Buybacks** - [Proposed Recommendations Gfsm 2014 Update 132 Recording of Share Buybacks (Markdown version)](/-/media/files/data/statistics/gfsm/global-consultations/group3/proposed-recommendations-gfsm-2014-update-132-recording-of-share-buybacks.pdf.md){rel="alternate" type="text/markdown"} - [Proposed Recommendations Gfsm 2014 Update 132 Recording of Share Buybacks (PDF)](/-/media/files/data/statistics/gfsm/global-consultations/group3/proposed-recommendations-gfsm-2014-update-132-recording-of-share-buybacks.pdf){rel="external" type="application/pdf"} - **Proposed Recommendations Gfsm 2014 Update 133 the Statistical Treatment of Negative Interest Rates** - [Proposed Recommendations Gfsm 2014 Update 133 the Statistical Treatment of Negative Interest Rates (Markdown version)](/-/media/files/data/statistics/gfsm/global-consultations/group3/proposed-recommendations-gfsm-2014-update-133-the-statistical-treatment-of-negative-interest-rates.pdf.md){rel="alternate" type="text/markdown"} - [Proposed Recommendations Gfsm 2014 Update 133 the Statistical Treatment of Negative Interest Rates (PDF)](/-/media/files/data/statistics/gfsm/global-consultations/group3/proposed-recommendations-gfsm-2014-update-133-the-statistical-treatment-of-negative-interest-rates.pdf){rel="external" type="application/pdf"} - **Proposed Recommendations Gfsm 2014 Update 134 Clarification on Reserve Position in the Imf** - [Proposed Recommendations Gfsm 2014 Update 134 Clarification on Reserve Position in the Imf (Markdown version)](/-/media/files/data/statistics/gfsm/global-consultations/group3/proposed-recommendations-gfsm-2014-update-134-clarification-on-reserve-position-in-the-imf.pdf.md){rel="alternate" type="text/markdown"} - [Proposed Recommendations Gfsm 2014 Update 134 Clarification on Reserve Position in the Imf (PDF)](/-/media/files/data/statistics/gfsm/global-consultations/group3/proposed-recommendations-gfsm-2014-update-134-clarification-on-reserve-position-in-the-imf.pdf){rel="external" type="application/pdf"} - **Proposed Recommendations Gfsm 2014 Update 135 Recording of Central Bank Swap Arrangements in Macro** - [Proposed Recommendations Gfsm 2014 Update 135 Recording of Central Bank Swap Arrangements in Macro (Markdown version)](/-/media/files/data/statistics/gfsm/global-consultations/group3/proposed-recommendations-gfsm-2014-update-135-recording-of-central-bank-swap-arrangements-in-macro.pdf.md){rel="alternate" type="text/markdown"} - [Proposed Recommendations Gfsm 2014 Update 135 Recording of Central Bank Swap Arrangements in Macro (PDF)](/-/media/files/data/statistics/gfsm/global-consultations/group3/proposed-recommendations-gfsm-2014-update-135-recording-of-central-bank-swap-arrangements-in-macro.pdf){rel="external" type="application/pdf"} - **IMF GFSAC: Summary of Consultation Responses: Proposed Recommendations - Group 3** - [IMF GFSAC: Summary of Consultation Responses: Proposed Recommendations - Group 3 (Markdown version)](/-/media/files/data/statistics/gfsm/global-consultations/group3/summary-of-responses-to-third-consultation-on-gfsm-update-prs.pdf.md){rel="alternate" type="text/markdown"} - [IMF GFSAC: Summary of Consultation Responses: Proposed Recommendations - Group 3 (PDF)](/-/media/files/data/statistics/gfsm/global-consultations/group3/summary-of-responses-to-third-consultation-on-gfsm-update-prs.pdf){rel="external" type="application/pdf"} - **Summary of Consultation Responses April 2026** - [Summary of Consultation Responses April 2026 (Markdown version)](/-/media/files/data/statistics/gfsm/global-consultations/march-2026/summary-of-consultation-responses-april-2026.pdf.md){rel="alternate" type="text/markdown"} - [Summary of Consultation Responses April 2026 (PDF)](/-/media/files/data/statistics/gfsm/global-consultations/march-2026/summary-of-consultation-responses-april-2026.pdf){rel="external" type="application/pdf"} - **Consultation on Discussion Notes for updating the GFSM 2014 — Consultation Questionnaire** - [Consultation on Discussion Notes for updating the GFSM 2014 — Consultation Questionnaire (Markdown version)](/-/media/files/data/statistics/gfsm/global-consultations/may-2026/copy-of-consultation-survey.pdf.md){rel="alternate" type="text/markdown"} - [Consultation on Discussion Notes for updating the GFSM 2014 — Consultation Questionnaire (PDF)](/-/media/files/data/statistics/gfsm/global-consultations/may-2026/copy-of-consultation-survey.pdf){rel="external" type="application/pdf"} - **Gfsm Discussion Note 210 Valuation and Recognition of Loans** - [Gfsm Discussion Note 210 Valuation and Recognition of Loans (Markdown version)](/-/media/files/data/statistics/gfsm/global-consultations/may-2026/gfsm-discussion-note-210-valuation-and-recognition-of-loans.pdf.md){rel="alternate" type="text/markdown"} - [Gfsm Discussion Note 210 Valuation and Recognition of Loans (PDF)](/-/media/files/data/statistics/gfsm/global-consultations/may-2026/gfsm-discussion-note-210-valuation-and-recognition-of-loans.pdf){rel="external" type="application/pdf"} - **Gfsm Discussion Note 216 Treatment of Privatization and Nationalization** - [Gfsm Discussion Note 216 Treatment of Privatization and Nationalization (Markdown version)](/-/media/files/data/statistics/gfsm/global-consultations/may-2026/gfsm-discussion-note-216-treatment-of-privatization-and-nationalization.pdf.md){rel="alternate" type="text/markdown"} - [Gfsm Discussion Note 216 Treatment of Privatization and Nationalization (PDF)](/-/media/files/data/statistics/gfsm/global-consultations/may-2026/gfsm-discussion-note-216-treatment-of-privatization-and-nationalization.pdf){rel="external" type="application/pdf"} - **Boundary between capital and current transfers** - [Boundary between capital and current transfers (Markdown version)](/-/media/files/data/statistics/gfsm/global-consultations/may-2026/gfsm-discussion-note-217-boundary-between-capital-and-current-transfers.pdf.md){rel="alternate" type="text/markdown"} - [Boundary between capital and current transfers (PDF)](/-/media/files/data/statistics/gfsm/global-consultations/may-2026/gfsm-discussion-note-217-boundary-between-capital-and-current-transfers.pdf){rel="external" type="application/pdf"} - **2.21 Social Security Schemes** - [2.21 Social Security Schemes (Markdown version)](/-/media/files/data/statistics/gfsm/global-consultations/may-2026/gfsm-discussion-note-221-social-security-schemes.pdf.md){rel="alternate" type="text/markdown"} - [2.21 Social Security Schemes (PDF)](/-/media/files/data/statistics/gfsm/global-consultations/may-2026/gfsm-discussion-note-221-social-security-schemes.pdf){rel="external" type="application/pdf"} - **Gfsm Discussion Note 227 Relationship Between Gfs and Ipsas Ifrs** - [Gfsm Discussion Note 227 Relationship Between Gfs and Ipsas Ifrs (Markdown version)](/-/media/files/data/statistics/gfsm/global-consultations/may-2026/gfsm-discussion-note-227-relationship-between-gfs-and-ipsas-ifrs.pdf.md){rel="alternate" type="text/markdown"} - [Gfsm Discussion Note 227 Relationship Between Gfs and Ipsas Ifrs (PDF)](/-/media/files/data/statistics/gfsm/global-consultations/may-2026/gfsm-discussion-note-227-relationship-between-gfs-and-ipsas-ifrs.pdf){rel="external" type="application/pdf"} - **Gfsm Discussion Note 232 Balance Sheet Analysis** - [Gfsm Discussion Note 232 Balance Sheet Analysis (Markdown version)](/-/media/files/data/statistics/gfsm/global-consultations/may-2026/gfsm-discussion-note-232-balance-sheet-analysis.pdf.md){rel="alternate" type="text/markdown"} - [Gfsm Discussion Note 232 Balance Sheet Analysis (PDF)](/-/media/files/data/statistics/gfsm/global-consultations/may-2026/gfsm-discussion-note-232-balance-sheet-analysis.pdf){rel="external" type="application/pdf"} - **Summary of Responses to Second Consultation on Gfsm Update Discussion Notes June 2026** - [Summary of Responses to Second Consultation on Gfsm Update Discussion Notes June 2026 (Markdown version)](/-/media/files/data/statistics/gfsm/global-consultations/may-2026/summary-of-responses-to-second-consultation-on-gfsm-update-discussion-notes-june-2026.pdf.md){rel="alternate" type="text/markdown"} - [Summary of Responses to Second Consultation on Gfsm Update Discussion Notes June 2026 (PDF)](/-/media/files/data/statistics/gfsm/global-consultations/may-2026/summary-of-responses-to-second-consultation-on-gfsm-update-discussion-notes-june-2026.pdf){rel="external" type="application/pdf"} - **Proposed Recommendations Gfsm 2014 Update 1 11 Identifying Valuing and Reporting Government Data as** - [Proposed Recommendations Gfsm 2014 Update 1 11 Identifying Valuing and Reporting Government Data as (Markdown version)](/-/media/files/data/statistics/gfsm/global-consultations/proposed-recommendations-gfsm-2014-update-1-11-identifying-valuing-and-reporting-government-data-as.pdf.md){rel="alternate" type="text/markdown"} - [Proposed Recommendations Gfsm 2014 Update 1 11 Identifying Valuing and Reporting Government Data as (PDF)](/-/media/files/data/statistics/gfsm/global-consultations/proposed-recommendations-gfsm-2014-update-1-11-identifying-valuing-and-reporting-government-data-as.pdf){rel="external" type="application/pdf"} - **Proposed Recommendations Gfsm 2014 Update 1 19 Treatment of Spes and Residency** - [Proposed Recommendations Gfsm 2014 Update 1 19 Treatment of Spes and Residency (Markdown version)](/-/media/files/data/statistics/gfsm/global-consultations/proposed-recommendations-gfsm-2014-update-1-19-treatment-of-spes-and-residency.pdf.md){rel="alternate" type="text/markdown"} - [Proposed Recommendations Gfsm 2014 Update 1 19 Treatment of Spes and Residency (PDF)](/-/media/files/data/statistics/gfsm/global-consultations/proposed-recommendations-gfsm-2014-update-1-19-treatment-of-spes-and-residency.pdf){rel="external" type="application/pdf"} - **Proposed Recommendations: 1.2 Treatment of Rent** - [Proposed Recommendations: 1.2 Treatment of Rent (Markdown version)](/-/media/files/data/statistics/gfsm/global-consultations/proposed-recommendations-gfsm-2014-update-1-2-treatment-of-rent.pdf.md){rel="alternate" type="text/markdown"} - [Proposed Recommendations: 1.2 Treatment of Rent (PDF)](/-/media/files/data/statistics/gfsm/global-consultations/proposed-recommendations-gfsm-2014-update-1-2-treatment-of-rent.pdf){rel="external" type="application/pdf"} - **Proposed Recommendations Gfsm 2014 Update 1 22 Treatment of Emission Trading Schemes** - [Proposed Recommendations Gfsm 2014 Update 1 22 Treatment of Emission Trading Schemes (Markdown version)](/-/media/files/data/statistics/gfsm/global-consultations/proposed-recommendations-gfsm-2014-update-1-22-treatment-of-emission-trading-schemes.pdf.md){rel="alternate" type="text/markdown"} - [Proposed Recommendations Gfsm 2014 Update 1 22 Treatment of Emission Trading Schemes (PDF)](/-/media/files/data/statistics/gfsm/global-consultations/proposed-recommendations-gfsm-2014-update-1-22-treatment-of-emission-trading-schemes.pdf){rel="external" type="application/pdf"} - **Proposed Recommendations Gfsm 2014 Update 1 23 Environmental Classifications Within Gfs** - [Proposed Recommendations Gfsm 2014 Update 1 23 Environmental Classifications Within Gfs (Markdown version)](/-/media/files/data/statistics/gfsm/global-consultations/proposed-recommendations-gfsm-2014-update-1-23-environmental-classifications-within-gfs.pdf.md){rel="alternate" type="text/markdown"} - [Proposed Recommendations Gfsm 2014 Update 1 23 Environmental Classifications Within Gfs (PDF)](/-/media/files/data/statistics/gfsm/global-consultations/proposed-recommendations-gfsm-2014-update-1-23-environmental-classifications-within-gfs.pdf){rel="external" type="application/pdf"} - **Proposed Recommendations Gfsm 2014 Update 1 24 Distinction Between Taxes Services and Other Flows** - [Proposed Recommendations Gfsm 2014 Update 1 24 Distinction Between Taxes Services and Other Flows (Markdown version)](/-/media/files/data/statistics/gfsm/global-consultations/proposed-recommendations-gfsm-2014-update-1-24-distinction-between-taxes-services-and-other-flows.pdf.md){rel="alternate" type="text/markdown"} - [Proposed Recommendations Gfsm 2014 Update 1 24 Distinction Between Taxes Services and Other Flows (PDF)](/-/media/files/data/statistics/gfsm/global-consultations/proposed-recommendations-gfsm-2014-update-1-24-distinction-between-taxes-services-and-other-flows.pdf){rel="external" type="application/pdf"} - **Proposed Recommendations: 1.4 Citizenship-by-Investment** - [Proposed Recommendations: 1.4 Citizenship-by-Investment (Markdown version)](/-/media/files/data/statistics/gfsm/global-consultations/proposed-recommendations-gfsm-2014-update-1-4-citizenshipbyinvestment-programs.pdf.md){rel="alternate" type="text/markdown"} - [Proposed Recommendations: 1.4 Citizenship-by-Investment (PDF)](/-/media/files/data/statistics/gfsm/global-consultations/proposed-recommendations-gfsm-2014-update-1-4-citizenshipbyinvestment-programs.pdf){rel="external" type="application/pdf"} - **Proposed Recommendations Gfsm 2014 Update 1 5 Treatment of External Assets and Related Income Decla** - [Proposed Recommendations Gfsm 2014 Update 1 5 Treatment of External Assets and Related Income Decla (Markdown version)](/-/media/files/data/statistics/gfsm/global-consultations/proposed-recommendations-gfsm-2014-update-1-5-treatment-of-external-assets-and-related-income-decla.pdf.md){rel="alternate" type="text/markdown"} - [Proposed Recommendations Gfsm 2014 Update 1 5 Treatment of External Assets and Related Income Decla (PDF)](/-/media/files/data/statistics/gfsm/global-consultations/proposed-recommendations-gfsm-2014-update-1-5-treatment-of-external-assets-and-related-income-decla.pdf){rel="external" type="application/pdf"} - **GFSM 2014 update — Proposed Recommendations: 1.6 Financial and Operating Leases** - [GFSM 2014 update — Proposed Recommendations: 1.6 Financial and Operating Leases (Markdown version)](/-/media/files/data/statistics/gfsm/global-consultations/proposed-recommendations-gfsm-2014-update-1-6-operating-and-financial-leases.pdf.md){rel="alternate" type="text/markdown"} - [GFSM 2014 update — Proposed Recommendations: 1.6 Financial and Operating Leases (PDF)](/-/media/files/data/statistics/gfsm/global-consultations/proposed-recommendations-gfsm-2014-update-1-6-operating-and-financial-leases.pdf){rel="external" type="application/pdf"} - **Proposed Recommendations Gfsm 2014 Update 1 7 Recording of Fines and Penalties** - [Proposed Recommendations Gfsm 2014 Update 1 7 Recording of Fines and Penalties (Markdown version)](/-/media/files/data/statistics/gfsm/global-consultations/proposed-recommendations-gfsm-2014-update-1-7-recording-of-fines-and-penalties.pdf.md){rel="alternate" type="text/markdown"} - [Proposed Recommendations Gfsm 2014 Update 1 7 Recording of Fines and Penalties (PDF)](/-/media/files/data/statistics/gfsm/global-consultations/proposed-recommendations-gfsm-2014-update-1-7-recording-of-fines-and-penalties.pdf){rel="external" type="application/pdf"} - **Proposed Recommendations Gfsm 2014 Update 1 9 Improving the Recording of Governmentcontrolled Nonre** - [Proposed Recommendations Gfsm 2014 Update 1 9 Improving the Recording of Governmentcontrolled Nonre (Markdown version)](/-/media/files/data/statistics/gfsm/global-consultations/proposed-recommendations-gfsm-2014-update-1-9-improving-the-recording-of-governmentcontrolled-nonre.pdf.md){rel="alternate" type="text/markdown"} - [Proposed Recommendations Gfsm 2014 Update 1 9 Improving the Recording of Governmentcontrolled Nonre (PDF)](/-/media/files/data/statistics/gfsm/global-consultations/proposed-recommendations-gfsm-2014-update-1-9-improving-the-recording-of-governmentcontrolled-nonre.pdf){rel="external" type="application/pdf"} - **Proposed Recommendations: 1.10 Super-dividends and Reinvested Earnings of Public Corporations** - [Proposed Recommendations: 1.10 Super-dividends and Reinvested Earnings of Public Corporations (Markdown version)](/-/media/files/data/statistics/gfsm/global-consultations/proposed-recommendations-gfsm-2014-update-110-superdividends-and-reinvested-earnings-of-public-cor.pdf.md){rel="alternate" type="text/markdown"} - [Proposed Recommendations: 1.10 Super-dividends and Reinvested Earnings of Public Corporations (PDF)](/-/media/files/data/statistics/gfsm/global-consultations/proposed-recommendations-gfsm-2014-update-110-superdividends-and-reinvested-earnings-of-public-cor.pdf){rel="external" type="application/pdf"} - **Proposed Recommendations: 1.17 Debt concessionality** - [Proposed Recommendations: 1.17 Debt concessionality (Markdown version)](/-/media/files/data/statistics/gfsm/global-consultations/proposed-recommendations-gfsm-2014-update-117-debt-concessionality.pdf.md){rel="alternate" type="text/markdown"} - [Proposed Recommendations: 1.17 Debt concessionality (PDF)](/-/media/files/data/statistics/gfsm/global-consultations/proposed-recommendations-gfsm-2014-update-117-debt-concessionality.pdf){rel="external" type="application/pdf"} - **Proposed Recommendations Gfsm 2014 Update 120 Payments for Nonproduced Knowledgebased Capital Mark** - [Proposed Recommendations Gfsm 2014 Update 120 Payments for Nonproduced Knowledgebased Capital Mark (Markdown version)](/-/media/files/data/statistics/gfsm/global-consultations/proposed-recommendations-gfsm-2014-update-120-payments-for-nonproduced-knowledgebased-capital-mark.pdf.md){rel="alternate" type="text/markdown"} - [Proposed Recommendations Gfsm 2014 Update 120 Payments for Nonproduced Knowledgebased Capital Mark (PDF)](/-/media/files/data/statistics/gfsm/global-consultations/proposed-recommendations-gfsm-2014-update-120-payments-for-nonproduced-knowledgebased-capital-mark.pdf){rel="external" type="application/pdf"} - **Proposed Recommendations Document: 1.21 Islamic finance** - [Proposed Recommendations Document: 1.21 Islamic finance (Markdown version)](/-/media/files/data/statistics/gfsm/global-consultations/proposed-recommendations-gfsm-2014-update-121-islamic-finance.pdf.md){rel="alternate" type="text/markdown"} - [Proposed Recommendations Document: 1.21 Islamic finance (PDF)](/-/media/files/data/statistics/gfsm/global-consultations/proposed-recommendations-gfsm-2014-update-121-islamic-finance.pdf){rel="external" type="application/pdf"} - **Proposed Recommendations Gfsm 2014 Update 125 Relationship Between Sna and Ipsasifrs** - [Proposed Recommendations Gfsm 2014 Update 125 Relationship Between Sna and Ipsasifrs (Markdown version)](/-/media/files/data/statistics/gfsm/global-consultations/proposed-recommendations-gfsm-2014-update-125-relationship-between-sna-and-ipsasifrs.pdf.md){rel="alternate" type="text/markdown"} - [Proposed Recommendations Gfsm 2014 Update 125 Relationship Between Sna and Ipsasifrs (PDF)](/-/media/files/data/statistics/gfsm/global-consultations/proposed-recommendations-gfsm-2014-update-125-relationship-between-sna-and-ipsasifrs.pdf){rel="external" type="application/pdf"} - **Proposed Recommendations Gfsm 2014 Update 127 Consistency in the Application of the Sumofcosts App** - [Proposed Recommendations Gfsm 2014 Update 127 Consistency in the Application of the Sumofcosts App (Markdown version)](/-/media/files/data/statistics/gfsm/global-consultations/proposed-recommendations-gfsm-2014-update-127-consistency-in-the-application-of-the-sumofcosts-app.pdf.md){rel="alternate" type="text/markdown"} - [Proposed Recommendations Gfsm 2014 Update 127 Consistency in the Application of the Sumofcosts App (PDF)](/-/media/files/data/statistics/gfsm/global-consultations/proposed-recommendations-gfsm-2014-update-127-consistency-in-the-application-of-the-sumofcosts-app.pdf){rel="external" type="application/pdf"} - **Proposed Recommendations Gfsm 2014 Update 128 Workinprogress Transfer of Ownership and Capital Ser** - [Proposed Recommendations Gfsm 2014 Update 128 Workinprogress Transfer of Ownership and Capital Ser (Markdown version)](/-/media/files/data/statistics/gfsm/global-consultations/proposed-recommendations-gfsm-2014-update-128-workinprogress-transfer-of-ownership-and-capital-ser.pdf.md){rel="alternate" type="text/markdown"} - [Proposed Recommendations Gfsm 2014 Update 128 Workinprogress Transfer of Ownership and Capital Ser (PDF)](/-/media/files/data/statistics/gfsm/global-consultations/proposed-recommendations-gfsm-2014-update-128-workinprogress-transfer-of-ownership-and-capital-ser.pdf){rel="external" type="application/pdf"} - **Proposed Recommendations Gfsm 2014 Update 129 Add Clarifications on the Treatment of Terminal Cost** - [Proposed Recommendations Gfsm 2014 Update 129 Add Clarifications on the Treatment of Terminal Cost (Markdown version)](/-/media/files/data/statistics/gfsm/global-consultations/proposed-recommendations-gfsm-2014-update-129-add-clarifications-on-the-treatment-of-terminal-cost.pdf.md){rel="alternate" type="text/markdown"} - [Proposed Recommendations Gfsm 2014 Update 129 Add Clarifications on the Treatment of Terminal Cost (PDF)](/-/media/files/data/statistics/gfsm/global-consultations/proposed-recommendations-gfsm-2014-update-129-add-clarifications-on-the-treatment-of-terminal-cost.pdf){rel="external" type="application/pdf"} - **Proposed Recommendations Gfsm 2014 Update 130 Distinction Between Maintenance and Capital Repairs** - [Proposed Recommendations Gfsm 2014 Update 130 Distinction Between Maintenance and Capital Repairs (Markdown version)](/-/media/files/data/statistics/gfsm/global-consultations/proposed-recommendations-gfsm-2014-update-130-distinction-between-maintenance-and-capital-repairs.pdf.md){rel="alternate" type="text/markdown"} - [Proposed Recommendations Gfsm 2014 Update 130 Distinction Between Maintenance and Capital Repairs (PDF)](/-/media/files/data/statistics/gfsm/global-consultations/proposed-recommendations-gfsm-2014-update-130-distinction-between-maintenance-and-capital-repairs.pdf){rel="external" type="application/pdf"} - **Proposed Recommendations Gfsm 2014 Update 131 Treatment of the Transfer of Leased Assets At the En** - [Proposed Recommendations Gfsm 2014 Update 131 Treatment of the Transfer of Leased Assets At the En (Markdown version)](/-/media/files/data/statistics/gfsm/global-consultations/proposed-recommendations-gfsm-2014-update-131-treatment-of-the-transfer-of-leased-assets-at-the-en.pdf.md){rel="alternate" type="text/markdown"} - [Proposed Recommendations Gfsm 2014 Update 131 Treatment of the Transfer of Leased Assets At the En (PDF)](/-/media/files/data/statistics/gfsm/global-consultations/proposed-recommendations-gfsm-2014-update-131-treatment-of-the-transfer-of-leased-assets-at-the-en.pdf){rel="external" type="application/pdf"} - **Proposed Recommendations: 36 Statistical Treatment of Precious Metal Accounts** - [Proposed Recommendations: 36 Statistical Treatment of Precious Metal Accounts (Markdown version)](/-/media/files/data/statistics/gfsm/global-consultations/proposed-recommendations-gfsm-2014-update-136-treatment-of-precious-metal-accounts.pdf.md){rel="alternate" type="text/markdown"} - [Proposed Recommendations: 36 Statistical Treatment of Precious Metal Accounts (PDF)](/-/media/files/data/statistics/gfsm/global-consultations/proposed-recommendations-gfsm-2014-update-136-treatment-of-precious-metal-accounts.pdf){rel="external" type="application/pdf"} - **Proposed Recommendations Gfsm 2014 Update 18 Valuation of Unlisted Equity** - [Proposed Recommendations Gfsm 2014 Update 18 Valuation of Unlisted Equity (Markdown version)](/-/media/files/data/statistics/gfsm/global-consultations/proposed-recommendations-gfsm-2014-update-18-valuation-of-unlisted-equity.pdf.md){rel="alternate" type="text/markdown"} - [Proposed Recommendations Gfsm 2014 Update 18 Valuation of Unlisted Equity (PDF)](/-/media/files/data/statistics/gfsm/global-consultations/proposed-recommendations-gfsm-2014-update-18-valuation-of-unlisted-equity.pdf){rel="external" type="application/pdf"} --- ## References - [Update of the GFSM 2014 Home Page](https://www.imf.org/en/Data/Statistics/government-finance-statistics-manual) - [Research Projects](https://www.imf.org/en/data/statistics/government-finance-statistics-manual/global-consultations/research-projects) - [Update of the Balance of Payments Manual (BPM6)](https://www.imf.org/en/Data/Statistics/BPM) _Source: https://www.imf.org/en/data/statistics/government-finance-statistics-manual/global-consultations_