Research Projects

Title

Discussion Notes

Proposed Recommendations

Notices of Decision

SNA/BPM-related research projects

1.1 Valuation principles and methodologies

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1.2 Treatment of rent

N/A

1.3 Treatment of centralized currency unions in macroeconomic statistics

N/A

1.4 Recording citizenship-by- investment (CBI) programs

N/A

1.5 Treatment of external assets and related income declared under tax amnesty

N/A

1.6 Financial and operating leases

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1.7 Recording penalties and fines

N/A

1.8 Valuation of unlisted equity 

N/A

1.9 Improving the recording of government-controlled nonresident SPEs

N/A

1.10 Identifying superdividends and establishing the borderline between dividends and withdrawal of equity 

N/A

1.11 Identifying, valuing and reporting government data assets

N/A

1.12 Reverse transactions

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1.13 Financial derivatives by type

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1.14 Capturing non-bank financial intermediation 

N/A

1.15 Treatment of cash collateral

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1.16 Treatment of factoring transactions

N/A

1.17 Debt concessionality

N/A

1.18 The recording of crypto assets in macroeconomic statistics

N/A

1.19 Treatment of special purpose entities (SPEs) and residency

N/A

1.20 Payments for nonproduced knowledge-based capital (marketing assets)

N/A

1.21 Islamic finance 

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1.22 Treatment of Emissions Trading Schemes

N/A

1.23 Environmental classifications within GFS

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1.24 Distinction between taxes, services and other flows

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1.25 Relationship between SNA and IPSAS/IAS

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1.26 Treatment of trusts and other types of funds as separate institutional units

N/A

1.27 Consistency in the application of the sum-of-costs approach

N/A

1.28 Work-in-progress, transfer of ownership and capital services

N/A

1.29 Add clarifications on the treatment of terminal costs during ownership transfer for different types of assets

N/A

1.30 Add clarifications on the distinction between maintenance and capital repairs for intangible assets

N/A

1.31 Possible alternative treatment of the transfer of leased assets at the end of the lease period

N/A

1.32 Recording of share buybacks

N/A

1.33 The Statistical Treatment of Negative Interest Rates

N/A

1.34 Clarification on Reserve Position in the IMF

N/A

1.35 Recording of Central Bank Swap Arrangements in Macroeconomic Statistics

N/A

1.36 Statistical Treatment of Precious Metals Accounts

N/A

GFS-specific issues

2.1 Boundary between government- controlled nonmarket producers engaged in nonfinancial activities (government units) and public nonfinancial corporations

2.2 Boundary between government-controlled nonmarket producers engaged in financial activities (government units) and public financial corporations

2.3 Indigenous governments

2.4 Transactions of government with sovereign wealth funds (and similar)

2.5 Treatment of zakat

2.6 Further defining and subclassifying extrabudgetary units

2.7 Treatment of government / public nonlife insurance schemes

2.8 Debt valuation issues

2.9 Debt assumption and debt payments on behalf of others

2.10 Valuation and recognition of loans

2.11 Recording of provisions and contingent liabilities

2.12 Stock Positions and Related Flows with the IMF and other regional / international organizations

2.13 Equity for public corporations

2.14 Treatment of public- private partnerships (PPPs)

2.15 Treatment of capital injections by government into corporations

2.16 Treatment of privatization

2.17 Boundary between capital and current transfers

2.18 Recording and valuation of infrastructure assets

2.19 Accounting for natural resources and their exploitation in GFS

2.20 Climate-sustaining and climate- damaging subsidies and other transfers

2.21 Social Security Schemes

2.22 Government Assumption of Pension Obligations

2.23 Employee benefits – defined benefit schemes

2.24 A framework for the presentation of GFS metadata

2.25 Communicating GFS to users

2.26 Presentation of GFS flows related to natural resources

2.27 Relationship between GFS and IPSAS

2.28 Tax expenditures, tax deferrals, and other similar incentives

2.29 Retained earnings of public corporations and their impact on fiscal analysis

2.30 Methodological guidance on compilation and analyzing SOE data

2.31 GFS within fiscal analysis and policymaking

2.32 Balance Sheet Analysis