{ "title": "Research Projects", "sourceUrl": "https://www.imf.org/en/data/statistics/government-finance-statistics-manual/global-consultations/research-projects", "canonical": "https://www.imf.org/en/data/statistics/government-finance-statistics-manual/global-consultations/research-projects", "overlayPath": "/en/data/statistics/government-finance-statistics-manual/global-consultations/research-projects/index.md", "summary": "As described in the Process and Timeline for Updating the GFSM 2014, the development of research projects includes preparation of discussion notes and proposed recommendations, with final decisions reflected in notices of decision.", "sections": [ { "heading": "Overview", "content": "- The research projects pursued under the GFS Manual Update include topics related to SNA/BPM recommendations and GFS-specific issues.\n- The development of research projects includes preparation of discussion notes and proposed recommendations, with final decisions reflected in notices of decision.\n- Current and previous consultations on research projects are accessible through the Global Consultations process.\n- GFSM 2014 Update Progress - July 2026 is noted as a milestone heading." }, { "heading": "Process and deliverables", "content": "- For each research project, the following document types are prepared:\n - Discussion Notes\n - Proposed Recommendations\n - Notices of Decision\n- The content availability status for each research project is indicated as \"N/A\", \"Download PDF\", or left blank according to the project's stage." }, { "heading": "SNA/BPM-related research projects", "content": "- 1.1 Valuation principles and methodologies — Discussion Notes: N/A; Proposed Recommendations: Download PDF; Notices of Decision: Download PDF\n- 1.2 Treatment of rent — Discussion Notes: N/A; Proposed Recommendations: Download PDF; Notices of Decision: Download PDF\n- 1.3 Treatment of centralized currency unions in macroeconomic statistics — Discussion Notes: N/A; Proposed Recommendations: Download PDF; Notices of Decision: Download PDF\n- 1.4 Recording citizenship-by- investment (CBI) programs — Discussion Notes: N/A; Proposed Recommendations: Download PDF; Notices of Decision: Download PDF\n- 1.5 Treatment of external assets and related income declared under tax amnesty — Discussion Notes: N/A; Proposed Recommendations: Download PDF; Notices of Decision: Download PDF\n- 1.6 Financial and operating leases — Discussion Notes: N/A; Proposed Recommendations: Download PDF; Notices of Decision: Download PDF\n- 1.7 Recording penalties and fines — Discussion Notes: N/A; Proposed Recommendations: Download PDF; Notices of Decision: Download PDF\n- 1.8 Valuation of unlisted equity — Discussion Notes: N/A; Proposed Recommendations: Download PDF; Notices of Decision: Download PDF\n- 1.9 Improving the recording of government-controlled nonresident SPEs — Discussion Notes: N/A; Proposed Recommendations: Download PDF; Notices of Decision: Download PDF\n- 1.10 Identifying superdividends and establishing the borderline between dividends and withdrawal of equity — Discussion Notes: N/A; Proposed Recommendations: Download PDF; Notices of Decision: Download PDF\n- 1.11 Identifying, valuing and reporting government data assets — Discussion Notes: N/A; Proposed Recommendations: Download PDF; Notices of Decision: Download PDF\n- 1.12 Reverse transactions — Discussion Notes: N/A; Proposed Recommendations: Download PDF; Notices of Decision: Download PDF\n- 1.13 Financial derivatives by type — Discussion Notes: N/A; Proposed Recommendations: Download PDF; Notices of Decision: Download PDF\n- 1.14 Capturing non-bank financial intermediation — Discussion Notes: N/A; Proposed Recommendations: Download PDF; Notices of Decision: Download PDF\n- 1.15 Treatment of cash collateral — Discussion Notes: N/A; Proposed Recommendations: Download PDF; Notices of Decision: Download PDF\n- 1.16 Treatment of factoring transactions — Discussion Notes: N/A; Proposed Recommendations: Download PDF; Notices of Decision: Download PDF\n- 1.17 Debt concessionality — Discussion Notes: N/A; Proposed Recommendations: Download PDF; Notices of Decision: Download PDF\n- 1.18 The recording of crypto assets in macroeconomic statistics — Discussion Notes: N/A; Proposed Recommendations: Download PDF; Notices of Decision: Download PDF\n- 1.19 Treatment of special purpose entities (SPEs) and residency — Discussion Notes: N/A; Proposed Recommendations: Download PDF; Notices of Decision: Download PDF\n- 1.20 Payments for nonproduced knowledge-based capital (marketing assets) — Discussion Notes: N/A; Proposed Recommendations: Download PDF; Notices of Decision: Download PDF\n- 1.21 Islamic finance — Discussion Notes: N/A; Proposed Recommendations: Download PDF; Notices of Decision: Download PDF\n- 1.22 Treatment of Emissions Trading Schemes — Discussion Notes: N/A; Proposed Recommendations: Download PDF; Notices of Decision: Download PDF\n- 1.23 Environmental classifications within GFS — Discussion Notes: N/A; Proposed Recommendations: Download PDF; Notices of Decision: Download PDF\n- 1.24 Distinction between taxes, services and other flows — Discussion Notes: N/A; Proposed Recommendations: Download PDF; Notices of Decision: Download PDF\n- 1.25 Relationship between SNA and IPSAS/IAS — Discussion Notes: N/A; Proposed Recommendations: Download PDF; Notices of Decision: Download PDF\n- 1.26 Treatment of trusts and other types of funds as separate institutional units — Discussion Notes: N/A; Proposed Recommendations: Download PDF; Notices of Decision: Download PDF\n- 1.27 Consistency in the application of the sum-of-costs approach — Discussion Notes: N/A; Proposed Recommendations: Download PDF; Notices of Decision: Download PDF\n- 1.28 Work-in-progress, transfer of ownership and capital services — Discussion Notes: N/A; Proposed Recommendations: Download PDF; Notices of Decision: Download PDF\n- 1.29 Add clarifications on the treatment of terminal costs during ownership transfer for different types of assets — Discussion Notes: N/A; Proposed Recommendations: Download PDF; Notices of Decision: Download PDF\n- 1.30 Add clarifications on the distinction between maintenance and capital repairs for intangible assets — Discussion Notes: N/A; Proposed Recommendations: Download PDF; Notices of Decision: Download PDF\n- 1.31 Possible alternative treatment of the transfer of leased assets at the end of the lease period — Discussion Notes: N/A; Proposed Recommendations: Download PDF; Notices of Decision: Download PDF\n- 1.32 Recording of share buybacks — Discussion Notes: N/A; Proposed Recommendations: Download PDF; Notices of Decision: Download PDF\n- 1.33 The Statistical Treatment of Negative Interest Rates — Discussion Notes: N/A; Proposed Recommendations: Download PDF; Notices of Decision: Download PDF\n- 1.34 Clarification on Reserve Position in the IMF — Discussion Notes: N/A; Proposed Recommendations: Download PDF; Notices of Decision: Download PDF\n- 1.35 Recording of Central Bank Swap Arrangements in Macroeconomic Statistics — Discussion Notes: N/A; Proposed Recommendations: Download PDF; Notices of Decision: Download PDF\n- 1.36 Statistical Treatment of Precious Metals Accounts — Discussion Notes: N/A; Proposed Recommendations: Download PDF; Notices of Decision: Download PDF" }, { "heading": "GFS-specific issues", "content": "- 2.1 Boundary between government-controlled nonmarket producers engaged in nonfinancial activities (government units) and public nonfinancial corporations — Discussion Notes: Download PDF; Proposed Recommendations: Download PDF; Notices of Decision: \n- 2.2 Boundary between government-controlled nonmarket producers engaged in financial activities (government units) and public financial corporations — Discussion Notes: ; Proposed Recommendations: ; Notices of Decision: \n- 2.3 Indigenous governments — Discussion Notes: Download PDF; Proposed Recommendations: ; Notices of Decision: \n- 2.4 Transactions of government with sovereign wealth funds (and similar) — Discussion Notes: ; Proposed Recommendations: ; Notices of Decision: \n- 2.5 Treatment of zakat — Discussion Notes: ; Proposed Recommendations: ; Notices of Decision: \n- 2.6 Further defining and subclassifying extrabudgetary units — Discussion Notes: Download PDF; Proposed Recommendations: Download PDF; Notices of Decision: \n- 2.7 Treatment of government / public nonlife insurance schemes — Discussion Notes: ; Proposed Recommendations: ; Notices of Decision: \n- 2.8 Debt valuation issues — Discussion Notes: Download PDF; Proposed Recommendations: Download PDF; Notices of Decision: \n- 2.9 Debt assumption and debt payments on behalf of others — Discussion Notes: Download PDF; Proposed Recommendations: Download PDF; Notices of Decision: \n- 2.10 Valuation and recognition of loans — Discussion Notes: ; Proposed Recommendations: ; Notices of Decision: \n- 2.11 Recording of provisions and contingent liabilities — Discussion Notes: ; Proposed Recommendations: ; Notices of Decision: \n- 2.12 Stock Positions and Related Flows with the IMF and other regional / international organizations — Discussion Notes: ; Proposed Recommendations: ; Notices of Decision: \n- 2.13 Equity for public corporations — Discussion Notes: ; Proposed Recommendations: ; Notices of Decision: \n- 2.14 Treatment of public-private partnerships (PPPs) — Discussion Notes: ; Proposed Recommendations: ; Notices of Decision: \n- 2.15 Treatment of capital injections by government into corporations — Discussion Notes: ; Proposed Recommendations: ; Notices of Decision: \n- 2.16 Treatment of privatization — Discussion Notes: ; Proposed Recommendations: ; Notices of Decision: \n- 2.17 Boundary between capital and current transfers — Discussion Notes: ; Proposed Recommendations: ; Notices of Decision: \n- 2.18 Recording and valuation of infrastructure assets — Discussion Notes: ; Proposed Recommendations: ; Notices of Decision: \n- 2.19 Accounting for natural resources and their exploitation in GFS — Discussion Notes: Download PDF; Proposed Recommendations: ; Notices of Decision: \n- 2.20 Climate-sustaining and climate-damaging subsidies and other transfers — Discussion Notes: ; Proposed Recommendations: ; Notices of Decision: \n- 2.21 Social Security Schemes — Discussion Notes: ; Proposed Recommendations: ; Notices of Decision: \n- 2.22 Government Assumption of Pension Obligations — Discussion Notes: Download PDF; Proposed Recommendations: ; Notices of Decision: \n- 2.23 Employee benefits – defined benefit schemes — Discussion Notes: Download PDF; Proposed Recommendations: ; Notices of Decision: \n- 2.24 A framework for the presentation of GFS metadata — Discussion Notes: ; Proposed Recommendations: ; Notices of Decision: \n- 2.25 Communicating GFS to users — Discussion Notes: ; Proposed Recommendations: ; Notices of Decision: \n- 2.26 Presentation of GFS flows related to natural resources — Discussion Notes: ; Proposed Recommendations: ; Notices of Decision: \n- 2.27 Relationship between GFS and IPSAS — Discussion Notes: ; Proposed Recommendations: ; Notices of Decision: \n- 2.28 Tax expenditures, tax deferrals, and other similar incentives — Discussion Notes: ; Proposed Recommendations: ; Notices of Decision: \n- 2.29 Retained earnings of public corporations and their impact on fiscal analysis — Discussion Notes: Download PDF; Proposed Recommendations: ; Notices of Decision: \n- 2.30 Methodological guidance on compilation and analyzing SOE data — Discussion Notes: Download PDF; Proposed Recommendations: Download PDF; Notices of Decision: \n- 2.31 GFS within fiscal analysis and policymaking — Discussion Notes: Download PDF; Proposed Recommendations: Download PDF; Notices of Decision: \n- 2.32 Balance Sheet Analysis — Discussion Notes: ; Proposed Recommendations: ; Notices of Decision:" } ], "bullets": [ "The research projects pursued under the GFS Manual Update include topics related to SNA/BPM recommendations and GFS-specific issues.", "The development of research projects includes preparation of discussion notes and proposed recommendations, with final decisions reflected in notices of decision.", "Current and previous consultations on research projects are accessible through the Global Consultations process.", "GFSM 2014 Update Progress - July 2026 is noted as a milestone heading.", "For each research project, the following document types are prepared:", "The content availability status for each research project is indicated as \"N/A\", \"Download PDF\", or left blank according to the project's stage.", "1.1 Valuation principles and methodologies — Discussion Notes: N/A; Proposed Recommendations: Download PDF; Notices of Decision: Download PDF", "1.2 Treatment of rent — Discussion Notes: N/A; Proposed Recommendations: Download PDF; Notices of Decision: Download PDF", "1.3 Treatment of centralized currency unions in macroeconomic statistics — Discussion Notes: N/A; Proposed Recommendations: Download PDF; Notices of Decision: Download PDF", "1.4 Recording citizenship-by- investment (CBI) programs — Discussion Notes: N/A; Proposed Recommendations: Download PDF; Notices of Decision: Download PDF", "1.5 Treatment of external assets and related income declared under tax amnesty — Discussion Notes: N/A; Proposed Recommendations: Download PDF; Notices of Decision: Download PDF", "1.6 Financial and operating leases — Discussion Notes: N/A; Proposed Recommendations: Download PDF; Notices of Decision: Download PDF", "1.7 Recording penalties and fines — Discussion Notes: N/A; Proposed Recommendations: Download PDF; Notices of Decision: Download PDF", "1.8 Valuation of unlisted equity — Discussion Notes: N/A; Proposed Recommendations: Download PDF; Notices of Decision: Download PDF", "1.9 Improving the recording of government-controlled nonresident SPEs — Discussion Notes: N/A; Proposed Recommendations: Download PDF; Notices of Decision: Download PDF", "1.10 Identifying superdividends and establishing the borderline between dividends and withdrawal of equity — Discussion Notes: N/A; Proposed Recommendations: Download PDF; Notices of Decision: Download PDF", "1.11 Identifying, valuing and reporting government data assets — Discussion Notes: N/A; Proposed Recommendations: Download PDF; Notices of Decision: Download PDF", "1.12 Reverse transactions — Discussion Notes: N/A; Proposed Recommendations: Download PDF; Notices of Decision: Download PDF", "1.13 Financial derivatives by type — Discussion Notes: N/A; Proposed Recommendations: Download PDF; Notices of Decision: Download PDF", "1.14 Capturing non-bank financial intermediation — Discussion Notes: N/A; Proposed Recommendations: Download PDF; Notices of Decision: Download PDF", "1.15 Treatment of cash collateral — Discussion Notes: N/A; Proposed Recommendations: Download PDF; Notices of Decision: Download PDF", "1.16 Treatment of factoring transactions — Discussion Notes: N/A; Proposed Recommendations: Download PDF; Notices of Decision: Download PDF", "1.17 Debt concessionality — Discussion Notes: N/A; Proposed Recommendations: Download PDF; Notices of Decision: Download PDF", "1.18 The recording of crypto assets in macroeconomic statistics — Discussion Notes: N/A; Proposed Recommendations: Download PDF; Notices of Decision: Download PDF", "1.19 Treatment of special purpose entities (SPEs) and residency — Discussion Notes: N/A; Proposed Recommendations: Download PDF; Notices of Decision: Download PDF", "1.20 Payments for nonproduced knowledge-based capital (marketing assets) — Discussion Notes: N/A; Proposed Recommendations: Download PDF; Notices of Decision: Download PDF", "1.21 Islamic finance — Discussion Notes: N/A; Proposed Recommendations: Download PDF; Notices of Decision: Download PDF", "1.22 Treatment of Emissions Trading Schemes — Discussion Notes: N/A; Proposed Recommendations: Download PDF; Notices of Decision: Download PDF", "1.23 Environmental classifications within GFS — Discussion Notes: N/A; Proposed Recommendations: Download PDF; Notices of Decision: Download PDF", "1.24 Distinction between taxes, services and other flows — Discussion Notes: N/A; Proposed Recommendations: Download PDF; Notices of Decision: Download PDF", "1.25 Relationship between SNA and IPSAS/IAS — Discussion Notes: N/A; Proposed Recommendations: Download PDF; Notices of Decision: Download PDF", "1.26 Treatment of trusts and other types of funds as separate institutional units — Discussion Notes: N/A; Proposed Recommendations: Download PDF; Notices of Decision: Download PDF", "1.27 Consistency in the application of the sum-of-costs approach — Discussion Notes: N/A; Proposed Recommendations: Download PDF; Notices of Decision: Download PDF", "1.28 Work-in-progress, transfer of ownership and capital services — Discussion Notes: N/A; Proposed Recommendations: Download PDF; Notices of Decision: Download PDF", "1.29 Add clarifications on the treatment of terminal costs during ownership transfer for different types of assets — Discussion Notes: N/A; Proposed Recommendations: Download PDF; Notices of Decision: Download PDF", "1.30 Add clarifications on the distinction between maintenance and capital repairs for intangible assets — Discussion Notes: N/A; Proposed Recommendations: Download PDF; Notices of Decision: Download PDF", "1.31 Possible alternative treatment of the transfer of leased assets at the end of the lease period — Discussion Notes: N/A; Proposed Recommendations: Download PDF; Notices of Decision: Download PDF", "1.32 Recording of share buybacks — Discussion Notes: N/A; Proposed Recommendations: Download PDF; Notices of Decision: Download PDF", "1.33 The Statistical Treatment of Negative Interest Rates — Discussion Notes: N/A; Proposed Recommendations: Download PDF; Notices of Decision: Download PDF", "1.34 Clarification on Reserve Position in the IMF — Discussion Notes: N/A; Proposed Recommendations: Download PDF; Notices of Decision: Download PDF", "1.35 Recording of Central Bank Swap Arrangements in Macroeconomic Statistics — Discussion Notes: N/A; Proposed Recommendations: Download PDF; Notices of Decision: Download PDF", "1.36 Statistical Treatment of Precious Metals Accounts — Discussion Notes: N/A; Proposed Recommendations: Download PDF; Notices of Decision: Download PDF", "2.1 Boundary between government-controlled nonmarket producers engaged in nonfinancial activities (government units) and public nonfinancial corporations — Discussion Notes: Download PDF; Proposed Recommendations: Download PDF; Notices of Decision:", "2.2 Boundary between government-controlled nonmarket producers engaged in financial activities (government units) and public financial corporations — Discussion Notes: ; Proposed Recommendations: ; Notices of Decision:", "2.3 Indigenous governments — Discussion Notes: Download PDF; Proposed Recommendations: ; Notices of Decision:", "2.4 Transactions of government with sovereign wealth funds (and similar) — Discussion Notes: ; Proposed Recommendations: ; Notices of Decision:", "2.5 Treatment of zakat — Discussion Notes: ; Proposed Recommendations: ; Notices of Decision:", "2.6 Further defining and subclassifying extrabudgetary units — Discussion Notes: Download PDF; Proposed Recommendations: Download PDF; Notices of Decision:", "2.7 Treatment of government / public nonlife insurance schemes — Discussion Notes: ; Proposed Recommendations: ; Notices of Decision:", "2.8 Debt valuation issues — Discussion Notes: Download PDF; Proposed Recommendations: Download PDF; Notices of Decision:", "2.9 Debt assumption and debt payments on behalf of others — Discussion Notes: Download PDF; Proposed Recommendations: Download PDF; Notices of Decision:", "2.10 Valuation and recognition of loans — Discussion Notes: ; Proposed Recommendations: ; Notices of Decision:", "2.11 Recording of provisions and contingent liabilities — Discussion Notes: ; Proposed Recommendations: ; Notices of Decision:", "2.12 Stock Positions and Related Flows with the IMF and other regional / international organizations — Discussion Notes: ; Proposed Recommendations: ; Notices of Decision:", "2.13 Equity for public corporations — Discussion Notes: ; Proposed Recommendations: ; Notices of Decision:", "2.14 Treatment of public-private partnerships (PPPs) — Discussion Notes: ; Proposed Recommendations: ; Notices of Decision:", "2.15 Treatment of capital injections by government into corporations — Discussion Notes: ; Proposed Recommendations: ; Notices of Decision:", "2.16 Treatment of privatization — Discussion Notes: ; Proposed Recommendations: ; Notices of Decision:", "2.17 Boundary between capital and current transfers — Discussion Notes: ; Proposed Recommendations: ; Notices of Decision:", "2.18 Recording and valuation of infrastructure assets — Discussion Notes: ; Proposed Recommendations: ; Notices of Decision:", "2.19 Accounting for natural resources and their exploitation in GFS — Discussion Notes: Download PDF; Proposed Recommendations: ; Notices of Decision:", "2.20 Climate-sustaining and climate-damaging subsidies and other transfers — Discussion Notes: ; Proposed Recommendations: ; Notices of Decision:", "2.21 Social Security Schemes — Discussion Notes: ; Proposed Recommendations: ; Notices of Decision:", "2.22 Government Assumption of Pension Obligations — Discussion Notes: Download PDF; Proposed Recommendations: ; Notices of Decision:", "2.23 Employee benefits – defined benefit schemes — Discussion Notes: Download PDF; Proposed Recommendations: ; Notices of Decision:", "2.24 A framework for the presentation of GFS metadata — Discussion Notes: ; Proposed Recommendations: ; Notices of Decision:", "2.25 Communicating GFS to users — Discussion Notes: ; Proposed Recommendations: ; Notices of Decision:", "2.26 Presentation of GFS flows related to natural resources — Discussion Notes: ; Proposed Recommendations: ; Notices of Decision:", "2.27 Relationship between GFS and IPSAS — Discussion Notes: ; Proposed Recommendations: ; Notices of Decision:", "2.28 Tax expenditures, tax deferrals, and other similar incentives — Discussion Notes: ; Proposed Recommendations: ; Notices of Decision:", "2.29 Retained earnings of public corporations and their impact on fiscal analysis — Discussion Notes: Download PDF; Proposed Recommendations: ; Notices of Decision:", "2.30 Methodological guidance on compilation and analyzing SOE data — Discussion Notes: Download PDF; Proposed Recommendations: Download PDF; Notices of Decision:", "2.31 GFS within fiscal analysis and policymaking — Discussion Notes: Download PDF; Proposed Recommendations: Download PDF; Notices of Decision:", "2.32 Balance Sheet Analysis — Discussion Notes: ; Proposed Recommendations: ; Notices of Decision:", "**GFSM 2014 Update Progress**", "**Discussion Note 21 Boundary Between Government and Public Nonfinancial Corporations**", "**Discussion Note 230 Methodological Guidance on Compilation and Analyzing Soe Data Consultatio**", "**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 March2026**", "**Discussion Note 29 Debt Assumption and Debt Payments on Behalf of Others Consultation March20**", "**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**", "**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**", "**Proposed Recommendations Gfsm 2014 Update 1 11 Identifying Valuing and Reporting Government Data as**", "**GFSM 2014 update — Proposed Recommendations: 1.19 Treatment of special purpose entities**", "**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**", "**Proposed Recommendations Gfsm 2014 Update 21 Boundary Between Government Controlled Nonmark**", "**Proposed Recommendations Gfsm 2014 Update 230 Methodological Guidance on Compilation and An**", "**Proposed Recommendations Gfsm 2014 Update 231 Gfs Within Fiscal Analysis and Policymaking**", "**Proposed Recommendations: 2.6 Further defining and subclassifying extrabudgetary units**", "**Proposed Recommendations Gfsm 2014 Update 28 Debt Valuation Issues**", "**Proposed Recommendations Gfsm 2014 Update 29 Debt Assumption and Debt Payments on Behalf of**", "**IMF GFSAC: Notice of Decision - GFSM 2014 Update**", "**GFS Notice of Decision 1.10 Super-dividends and Reinvested Earnings of FDI Entities**", "**GFS Notice of Decision 1.11 Identifying, Valuing and Reporting Government Data Assets**", "**IMF GFSAC: Notice of Decision - GFSM 2014 Update**", "**IMF GFSAC: Notice of Decision - GFSM 2014 Update**", "**GFSM 2014 update**", "**IMF GFSAC: Notice of Decision - GFSM 2014 Update**", "**IMF GFSAC: Notice of Decision - GFSM 2014 Update**", "**GFS Notice of Decision 1.17 Debt concessionality**", "**Notice of Decision Gfsm 2014 Update 118 the Recording of Crypto Assets in Macroeconomic Statistics**", "**GFSM 2014 update — GFS Notice of Decision 1.19 Treatment of SPEs and Residency**", "**GFSM 2014 update — GFS Notice of Decision: 1.2 Treatment of Rent**", "**GFS Notice of Decision 1.20 Payments for non-produced knowledge-based capital**", "**GFSM 2014 update — GFS Notice of Decision 1.21 Islamic finance**", "**GFS Notice of Decision 1.22 Treatment of Emissions Trading Schemes**", "**GFS Notice of Decision 1.23 Environmental Classifications within GFS**", "**Notice of Decision Gfsm 2014 Update 124 Distinction Between Taxes Services and Other Flows**", "**GFSM 2014 update — GFS Notice of Decision 1.25 Relationship between SNA and IPSAS/IFRS**", "**Notice of Decision Gfsm 2014 Update 126 Treatment of Trusts and Other Types of Funds as Separate I**", "**GFS Notice of Decision 1.27 Consistency in the application of the sum-of-costs approach**", "**GFS Notice of Decision 1.28 Work-in-progress, transfer of ownership and capital services**", "**Notice of Decision Gfsm 2014 Update 129 Clarifications on the Treatment of Terminal Costs During O**", "**GFS Notice of Decision: 1.3 Treatment of Centralized Currency Unions in Macroeconomic Statistics**", "**Notice of Decision Gfsm 2014 Update 130 Distinction Between Maintenance and Capital Repairs for in**", "**Notice of Decision Gfsm 2014 Update 131 Treatment of the Transfer of Leased Assets At the End of T**", "**IMF GFSAC: Notice of Decision - GFSM 2014 Update**", "**Notice of Decision Gfsm 2014 Update 133 Clarification on the Statistical Treatment of Negative Int**", "**IMF GFSAC: Notice of Decision - GFSM 2014 Update**", "**Notice of Decision Gfsm 2014 Update 135 Recording of Central Bank Swap Arrangements in Macroeconom**", "**GFSM 2014 update — GFS Notice of Decision 1.36 Treatment of precious metal accounts**", "**GFSM 2014 update — GFS Notice of Decision 1.4 Citizenship-by-Investment Programs**", "**GFS Notice of Decision 1.5 Treatment of Assets and Related Income Declared Under Tax Amnesty**", "**GFS Notice of Decision 1.6 Financial and Operating Leases**", "**GFSM 2014 update — GFS Notice of Decision 1.7 Recording of Fines and Penalties**", "**GFS Notice of Decision: 1.8 Valuation of unlisted equity**", "**Notice of Decision Gfsm 2014 Update 19 Improving the Recording of Governmentcontrolled Nonresident**", "**Process and Timeline for Updating the Gfsm 2014**" ], "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": "Discussion Note 21 Boundary Between Government and Public Nonfinancial Corporations", "role": "document", "sourceUrl": "https://www.imf.org/-/media/files/data/statistics/gfsm/global-consultations/discussion-note-21-boundary-between-government-and-public-nonfinancial-corporations.pdf", "summary": { "path": "/-/media/files/data/statistics/gfsm/global-consultations/discussion-note-21-boundary-between-government-and-public-nonfinancial-corporations.pdf.md", "mime": "text/markdown" }, "binary": { "path": "/-/media/files/data/statistics/gfsm/global-consultations/discussion-note-21-boundary-between-government-and-public-nonfinancial-corporations.pdf", "mime": "application/pdf" } }, { "title": "Discussion Note 230 Methodological Guidance on Compilation and Analyzing Soe Data Consultatio", "role": "document", "sourceUrl": "https://www.imf.org/-/media/files/data/statistics/gfsm/global-consultations/discussion-note-230-methodological-guidance-on-compilation-and-analyzing-soe-data-consultatio.pdf", "summary": { "path": "/-/media/files/data/statistics/gfsm/global-consultations/discussion-note-230-methodological-guidance-on-compilation-and-analyzing-soe-data-consultatio.pdf.md", "mime": "text/markdown" }, "binary": { "path": "/-/media/files/data/statistics/gfsm/global-consultations/discussion-note-230-methodological-guidance-on-compilation-and-analyzing-soe-data-consultatio.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/discussion-note-231-gfs-in-fiscal-analysis-policymaking-consultation-march2026.pdf", "summary": { "path": "/-/media/files/data/statistics/gfsm/global-consultations/discussion-note-231-gfs-in-fiscal-analysis-policymaking-consultation-march2026.pdf.md", "mime": "text/markdown" }, "binary": { "path": "/-/media/files/data/statistics/gfsm/global-consultations/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/discussion-note-26-further-defining-and-subclassifying-extrabudgetary-units-consultation-mar.pdf", "summary": { "path": "/-/media/files/data/statistics/gfsm/global-consultations/discussion-note-26-further-defining-and-subclassifying-extrabudgetary-units-consultation-mar.pdf.md", "mime": "text/markdown" }, "binary": { "path": "/-/media/files/data/statistics/gfsm/global-consultations/discussion-note-26-further-defining-and-subclassifying-extrabudgetary-units-consultation-mar.pdf", "mime": "application/pdf" } }, { "title": "Discussion Note 28 Debt Valuation Issues Consultation March2026", "role": "document", "sourceUrl": "https://www.imf.org/-/media/files/data/statistics/gfsm/global-consultations/discussion-note-28-debt-valuation-issues-consultation-march2026.pdf", "summary": { "path": "/-/media/files/data/statistics/gfsm/global-consultations/discussion-note-28-debt-valuation-issues-consultation-march2026.pdf.md", "mime": "text/markdown" }, "binary": { "path": "/-/media/files/data/statistics/gfsm/global-consultations/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 Consultation March20", "role": "document", "sourceUrl": "https://www.imf.org/-/media/files/data/statistics/gfsm/global-consultations/discussion-note-29-debt-assumption-and-debt-payments-on-behalf-of-others-consultation-march20.pdf", "summary": { "path": "/-/media/files/data/statistics/gfsm/global-consultations/discussion-note-29-debt-assumption-and-debt-payments-on-behalf-of-others-consultation-march20.pdf.md", "mime": "text/markdown" }, "binary": { "path": "/-/media/files/data/statistics/gfsm/global-consultations/discussion-note-29-debt-assumption-and-debt-payments-on-behalf-of-others-consultation-march20.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": "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": "/-/media/files/data/statistics/gfsm/global-consultations/group3/proposed-recommendations-gfsm-2014-update-113-financial-derivatives-by-type.pdf.md", "mime": "text/markdown" }, "binary": { "path": "/-/media/files/data/statistics/gfsm/global-consultations/group3/proposed-recommendations-gfsm-2014-update-113-financial-derivatives-by-type.pdf", "mime": "application/pdf" } }, { "title": "Proposed Recommendations Gfsm 2014 Update 114 Capturing Nonbank Financial Intermediation", "role": "document", "sourceUrl": "https://www.imf.org/-/media/files/data/statistics/gfsm/global-consultations/group3/proposed-recommendations-gfsm-2014-update-114-capturing-nonbank-financial-intermediation.pdf", "summary": { "path": "/-/media/files/data/statistics/gfsm/global-consultations/group3/proposed-recommendations-gfsm-2014-update-114-capturing-nonbank-financial-intermediation.pdf.md", "mime": "text/markdown" }, "binary": { "path": "/-/media/files/data/statistics/gfsm/global-consultations/group3/proposed-recommendations-gfsm-2014-update-114-capturing-nonbank-financial-intermediation.pdf", "mime": "application/pdf" } }, { "title": "Proposed Recommendations Gfsm 2014 Update 115 Treatment of Cash Collateral", "role": "document", "sourceUrl": "https://www.imf.org/-/media/files/data/statistics/gfsm/global-consultations/group3/proposed-recommendations-gfsm-2014-update-115-treatment-of-cash-collateral.pdf", "summary": { "path": "/-/media/files/data/statistics/gfsm/global-consultations/group3/proposed-recommendations-gfsm-2014-update-115-treatment-of-cash-collateral.pdf.md", "mime": "text/markdown" }, "binary": { "path": "/-/media/files/data/statistics/gfsm/global-consultations/group3/proposed-recommendations-gfsm-2014-update-115-treatment-of-cash-collateral.pdf", "mime": "application/pdf" } }, { "title": "Proposed Recommendations Gfsm 2014 Update 116 Treatment of Factoring Transactions", "role": "document", "sourceUrl": "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": "/-/media/files/data/statistics/gfsm/global-consultations/group3/proposed-recommendations-gfsm-2014-update-118-the-recording-of-crypto-assets-in-macroeconomic-stat.pdf.md", "mime": "text/markdown" }, "binary": { "path": "/-/media/files/data/statistics/gfsm/global-consultations/group3/proposed-recommendations-gfsm-2014-update-118-the-recording-of-crypto-assets-in-macroeconomic-stat.pdf", "mime": "application/pdf" } }, { "title": "Proposed Recommendations Gfsm 2014 Update 126 Treatment of Trusts and Other Types of Funds as Sepa", "role": "document", "sourceUrl": "https://www.imf.org/-/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", "summary": { "path": "/-/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", "mime": "text/markdown" }, "binary": { "path": "/-/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", "mime": "application/pdf" } }, { "title": "Proposed Recommendations: 1.3 Treatment of centralized currency unions in macroeconomic statistics", "role": "document", "sourceUrl": "https://www.imf.org/-/media/files/data/statistics/gfsm/global-consultations/group3/proposed-recommendations-gfsm-2014-update-13-treatment-of-centralized-currency-unions-in-macroecon.pdf", "summary": { "path": "/-/media/files/data/statistics/gfsm/global-consultations/group3/proposed-recommendations-gfsm-2014-update-13-treatment-of-centralized-currency-unions-in-macroecon.pdf.md", "mime": "text/markdown" }, "binary": { "path": "/-/media/files/data/statistics/gfsm/global-consultations/group3/proposed-recommendations-gfsm-2014-update-13-treatment-of-centralized-currency-unions-in-macroecon.pdf", "mime": "application/pdf" } }, { "title": "Proposed 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": "/-/media/files/data/statistics/gfsm/global-consultations/group3/proposed-recommendations-gfsm-2014-update-134-clarification-on-reserve-position-in-the-imf.pdf", "mime": "application/pdf" } }, { "title": "Proposed Recommendations Gfsm 2014 Update 135 Recording of Central Bank Swap Arrangements in Macro", "role": "document", "sourceUrl": "https://www.imf.org/-/media/files/data/statistics/gfsm/global-consultations/group3/proposed-recommendations-gfsm-2014-update-135-recording-of-central-bank-swap-arrangements-in-macro.pdf", "summary": { "path": "/-/media/files/data/statistics/gfsm/global-consultations/group3/proposed-recommendations-gfsm-2014-update-135-recording-of-central-bank-swap-arrangements-in-macro.pdf.md", "mime": "text/markdown" }, "binary": { "path": "/-/media/files/data/statistics/gfsm/global-consultations/group3/proposed-recommendations-gfsm-2014-update-135-recording-of-central-bank-swap-arrangements-in-macro.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": "GFSM 2014 update — Proposed Recommendations: 1.19 Treatment of special purpose entities", "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": "/-/media/files/data/statistics/gfsm/global-consultations/proposed-recommendations-gfsm-2014-update-1-19-treatment-of-spes-and-residency.pdf", "mime": "application/pdf" } }, { "title": "Proposed Recommendations: 1.2 Treatment of Rent", "role": "document", "sourceUrl": "https://www.imf.org/-/media/files/data/statistics/gfsm/global-consultations/proposed-recommendations-gfsm-2014-update-1-2-treatment-of-rent.pdf", "summary": { "path": "/-/media/files/data/statistics/gfsm/global-consultations/proposed-recommendations-gfsm-2014-update-1-2-treatment-of-rent.pdf.md", "mime": "text/markdown" }, "binary": { "path": "/-/media/files/data/statistics/gfsm/global-consultations/proposed-recommendations-gfsm-2014-update-1-2-treatment-of-rent.pdf", "mime": "application/pdf" } }, { "title": "Proposed Recommendations Gfsm 2014 Update 1 22 Treatment of Emission Trading Schemes", "role": "document", "sourceUrl": "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": "/-/media/files/data/statistics/gfsm/global-consultations/proposed-recommendations-gfsm-2014-update-1-23-environmental-classifications-within-gfs.pdf.md", "mime": "text/markdown" }, "binary": { "path": "/-/media/files/data/statistics/gfsm/global-consultations/proposed-recommendations-gfsm-2014-update-1-23-environmental-classifications-within-gfs.pdf", "mime": "application/pdf" } }, { "title": "Proposed Recommendations Gfsm 2014 Update 1 24 Distinction Between Taxes Services and Other Flows", "role": "document", "sourceUrl": "https://www.imf.org/-/media/files/data/statistics/gfsm/global-consultations/proposed-recommendations-gfsm-2014-update-1-24-distinction-between-taxes-services-and-other-flows.pdf", "summary": { "path": "/-/media/files/data/statistics/gfsm/global-consultations/proposed-recommendations-gfsm-2014-update-1-24-distinction-between-taxes-services-and-other-flows.pdf.md", "mime": "text/markdown" }, "binary": { "path": "/-/media/files/data/statistics/gfsm/global-consultations/proposed-recommendations-gfsm-2014-update-1-24-distinction-between-taxes-services-and-other-flows.pdf", "mime": "application/pdf" } }, { "title": "Proposed Recommendations: 1.4 Citizenship-by-Investment", "role": "document", "sourceUrl": "https://www.imf.org/-/media/files/data/statistics/gfsm/global-consultations/proposed-recommendations-gfsm-2014-update-1-4-citizenshipbyinvestment-programs.pdf", "summary": { "path": "/-/media/files/data/statistics/gfsm/global-consultations/proposed-recommendations-gfsm-2014-update-1-4-citizenshipbyinvestment-programs.pdf.md", "mime": "text/markdown" }, "binary": { "path": "/-/media/files/data/statistics/gfsm/global-consultations/proposed-recommendations-gfsm-2014-update-1-4-citizenshipbyinvestment-programs.pdf", "mime": "application/pdf" } }, { "title": "Proposed Recommendations Gfsm 2014 Update 1 5 Treatment of External Assets and Related Income Decla", "role": "document", "sourceUrl": "https://www.imf.org/-/media/files/data/statistics/gfsm/global-consultations/proposed-recommendations-gfsm-2014-update-1-5-treatment-of-external-assets-and-related-income-decla.pdf", "summary": { "path": "/-/media/files/data/statistics/gfsm/global-consultations/proposed-recommendations-gfsm-2014-update-1-5-treatment-of-external-assets-and-related-income-decla.pdf.md", "mime": "text/markdown" }, "binary": { "path": "/-/media/files/data/statistics/gfsm/global-consultations/proposed-recommendations-gfsm-2014-update-1-5-treatment-of-external-assets-and-related-income-decla.pdf", "mime": "application/pdf" } }, { "title": "GFSM 2014 update — Proposed Recommendations: 1.6 Financial and Operating Leases", "role": "document", "sourceUrl": "https://www.imf.org/-/media/files/data/statistics/gfsm/global-consultations/proposed-recommendations-gfsm-2014-update-1-6-operating-and-financial-leases.pdf", "summary": { "path": "/-/media/files/data/statistics/gfsm/global-consultations/proposed-recommendations-gfsm-2014-update-1-6-operating-and-financial-leases.pdf.md", "mime": "text/markdown" }, "binary": { "path": "/-/media/files/data/statistics/gfsm/global-consultations/proposed-recommendations-gfsm-2014-update-1-6-operating-and-financial-leases.pdf", "mime": "application/pdf" } }, { "title": "Proposed Recommendations Gfsm 2014 Update 1 7 Recording of Fines and Penalties", "role": "document", "sourceUrl": "https://www.imf.org/-/media/files/data/statistics/gfsm/global-consultations/proposed-recommendations-gfsm-2014-update-1-7-recording-of-fines-and-penalties.pdf", "summary": { "path": 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concessionality", "role": "document", "sourceUrl": "https://www.imf.org/-/media/files/data/statistics/gfsm/global-consultations/proposed-recommendations-gfsm-2014-update-117-debt-concessionality.pdf", "summary": { "path": "/-/media/files/data/statistics/gfsm/global-consultations/proposed-recommendations-gfsm-2014-update-117-debt-concessionality.pdf.md", "mime": "text/markdown" }, "binary": { "path": "/-/media/files/data/statistics/gfsm/global-consultations/proposed-recommendations-gfsm-2014-update-117-debt-concessionality.pdf", "mime": "application/pdf" } }, { "title": "Proposed Recommendations Gfsm 2014 Update 120 Payments for Nonproduced Knowledgebased Capital Mark", "role": "document", "sourceUrl": "https://www.imf.org/-/media/files/data/statistics/gfsm/global-consultations/proposed-recommendations-gfsm-2014-update-120-payments-for-nonproduced-knowledgebased-capital-mark.pdf", "summary": { "path": 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131 Treatment of the Transfer of Leased Assets At the En", "role": "document", "sourceUrl": "https://www.imf.org/-/media/files/data/statistics/gfsm/global-consultations/proposed-recommendations-gfsm-2014-update-131-treatment-of-the-transfer-of-leased-assets-at-the-en.pdf", "summary": { "path": "/-/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", "mime": "text/markdown" }, "binary": { "path": "/-/media/files/data/statistics/gfsm/global-consultations/proposed-recommendations-gfsm-2014-update-131-treatment-of-the-transfer-of-leased-assets-at-the-en.pdf", "mime": "application/pdf" } }, { "title": "Proposed Recommendations: 36 Statistical Treatment of Precious Metal Accounts", "role": "document", "sourceUrl": "https://www.imf.org/-/media/files/data/statistics/gfsm/global-consultations/proposed-recommendations-gfsm-2014-update-136-treatment-of-precious-metal-accounts.pdf", 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An", "role": "document", "sourceUrl": "https://www.imf.org/-/media/files/data/statistics/gfsm/global-consultations/proposed-recommendations-gfsm-2014-update-230-methodological-guidance-on-compilation-and-an.pdf", "summary": { "path": "/-/media/files/data/statistics/gfsm/global-consultations/proposed-recommendations-gfsm-2014-update-230-methodological-guidance-on-compilation-and-an.pdf.md", "mime": "text/markdown" }, "binary": { "path": "/-/media/files/data/statistics/gfsm/global-consultations/proposed-recommendations-gfsm-2014-update-230-methodological-guidance-on-compilation-and-an.pdf", "mime": "application/pdf" } }, { "title": "Proposed Recommendations Gfsm 2014 Update 231 Gfs Within Fiscal Analysis and Policymaking", "role": "document", "sourceUrl": "https://www.imf.org/-/media/files/data/statistics/gfsm/global-consultations/proposed-recommendations-gfsm-2014-update-231-gfs-within-fiscal-analysis-and-policymaking.pdf", "summary": { "path": 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