## Research Projects ## Source details **Canonical URL:** [Research Projects](https://www.imf.org/en/data/statistics/government-finance-statistics-manual/global-consultations/research-projects) ## Other formats - [Markdown version](/en/data/statistics/government-finance-statistics-manual/global-consultations/research-projects/index.md) - [Structured JSON version](/en/data/statistics/government-finance-statistics-manual/global-consultations/research-projects/index.json) - [Bundle manifest](/en/data/statistics/government-finance-statistics-manual/global-consultations/research-projects/bundle-manifest.json) --- ### Overview - 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. ### Process and deliverables - For each research project, the following document types are prepared: - Discussion Notes - Proposed Recommendations - Notices of Decision - The content availability status for each research project is indicated as "N/A", "Download PDF", or left blank according to the project's stage. ### SNA/BPM-related research projects - 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 ### GFS-specific issues - 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: --- ## 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"} - **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/discussion-note-21-boundary-between-government-and-public-nonfinancial-corporations.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/discussion-note-21-boundary-between-government-and-public-nonfinancial-corporations.pdf){rel="external" type="application/pdf"} - **Discussion Note 230 Methodological Guidance on Compilation and Analyzing Soe Data Consultatio** - [Discussion Note 230 Methodological Guidance on Compilation and Analyzing Soe Data Consultatio (Markdown version)](/-/media/files/data/statistics/gfsm/global-consultations/discussion-note-230-methodological-guidance-on-compilation-and-analyzing-soe-data-consultatio.pdf.md){rel="alternate" type="text/markdown"} - [Discussion Note 230 Methodological Guidance on Compilation and Analyzing Soe Data Consultatio (PDF)](/-/media/files/data/statistics/gfsm/global-consultations/discussion-note-230-methodological-guidance-on-compilation-and-analyzing-soe-data-consultatio.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/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/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/discussion-note-26-further-defining-and-subclassifying-extrabudgetary-units-consultation-mar.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/discussion-note-26-further-defining-and-subclassifying-extrabudgetary-units-consultation-mar.pdf){rel="external" type="application/pdf"} - **Discussion Note 28 Debt Valuation Issues Consultation March2026** - [Discussion Note 28 Debt Valuation Issues Consultation March2026 (Markdown version)](/-/media/files/data/statistics/gfsm/global-consultations/discussion-note-28-debt-valuation-issues-consultation-march2026.pdf.md){rel="alternate" type="text/markdown"} - [Discussion Note 28 Debt Valuation Issues Consultation March2026 (PDF)](/-/media/files/data/statistics/gfsm/global-consultations/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 Consultation March20** - [Discussion Note 29 Debt Assumption and Debt Payments on Behalf of Others Consultation March20 (Markdown version)](/-/media/files/data/statistics/gfsm/global-consultations/discussion-note-29-debt-assumption-and-debt-payments-on-behalf-of-others-consultation-march20.pdf.md){rel="alternate" type="text/markdown"} - [Discussion Note 29 Debt Assumption and Debt Payments on Behalf of Others Consultation March20 (PDF)](/-/media/files/data/statistics/gfsm/global-consultations/discussion-note-29-debt-assumption-and-debt-payments-on-behalf-of-others-consultation-march20.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"} - **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"} - **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"} - **GFSM 2014 update — Proposed Recommendations: 1.19 Treatment of special purpose entities** - [GFSM 2014 update — Proposed Recommendations: 1.19 Treatment of special purpose entities (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"} - [GFSM 2014 update — Proposed Recommendations: 1.19 Treatment of special purpose entities (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"} - **Proposed Recommendations Gfsm 2014 Update 21 Boundary Between Government Controlled Nonmark** - [Proposed Recommendations Gfsm 2014 Update 21 Boundary Between Government Controlled Nonmark (Markdown version)](/-/media/files/data/statistics/gfsm/global-consultations/proposed-recommendations-gfsm-2014-update-21-boundary-between-government-controlled-nonmark.pdf.md){rel="alternate" type="text/markdown"} - [Proposed Recommendations Gfsm 2014 Update 21 Boundary Between Government Controlled Nonmark (PDF)](/-/media/files/data/statistics/gfsm/global-consultations/proposed-recommendations-gfsm-2014-update-21-boundary-between-government-controlled-nonmark.pdf){rel="external" type="application/pdf"} - **Proposed Recommendations Gfsm 2014 Update 230 Methodological Guidance on Compilation and An** - [Proposed Recommendations Gfsm 2014 Update 230 Methodological Guidance on Compilation and An (Markdown version)](/-/media/files/data/statistics/gfsm/global-consultations/proposed-recommendations-gfsm-2014-update-230-methodological-guidance-on-compilation-and-an.pdf.md){rel="alternate" type="text/markdown"} - [Proposed Recommendations Gfsm 2014 Update 230 Methodological Guidance on Compilation and An (PDF)](/-/media/files/data/statistics/gfsm/global-consultations/proposed-recommendations-gfsm-2014-update-230-methodological-guidance-on-compilation-and-an.pdf){rel="external" type="application/pdf"} - **Proposed Recommendations Gfsm 2014 Update 231 Gfs Within Fiscal Analysis and Policymaking** - [Proposed Recommendations Gfsm 2014 Update 231 Gfs Within Fiscal Analysis and Policymaking (Markdown version)](/-/media/files/data/statistics/gfsm/global-consultations/proposed-recommendations-gfsm-2014-update-231-gfs-within-fiscal-analysis-and-policymaking.pdf.md){rel="alternate" type="text/markdown"} - [Proposed Recommendations Gfsm 2014 Update 231 Gfs Within Fiscal Analysis and Policymaking (PDF)](/-/media/files/data/statistics/gfsm/global-consultations/proposed-recommendations-gfsm-2014-update-231-gfs-within-fiscal-analysis-and-policymaking.pdf){rel="external" type="application/pdf"} - **Proposed Recommendations: 2.6 Further defining and subclassifying extrabudgetary units** - [Proposed Recommendations: 2.6 Further defining and subclassifying extrabudgetary units (Markdown version)](/-/media/files/data/statistics/gfsm/global-consultations/proposed-recommendations-gfsm-2014-update-26-further-defining-and-subclassifying-extrabudge.pdf.md){rel="alternate" type="text/markdown"} - [Proposed Recommendations: 2.6 Further defining and subclassifying extrabudgetary units (PDF)](/-/media/files/data/statistics/gfsm/global-consultations/proposed-recommendations-gfsm-2014-update-26-further-defining-and-subclassifying-extrabudge.pdf){rel="external" type="application/pdf"} - **Proposed Recommendations Gfsm 2014 Update 28 Debt Valuation Issues** - [Proposed Recommendations Gfsm 2014 Update 28 Debt Valuation Issues (Markdown version)](/-/media/files/data/statistics/gfsm/global-consultations/proposed-recommendations-gfsm-2014-update-28-debt-valuation-issues.pdf.md){rel="alternate" type="text/markdown"} - [Proposed Recommendations Gfsm 2014 Update 28 Debt Valuation Issues (PDF)](/-/media/files/data/statistics/gfsm/global-consultations/proposed-recommendations-gfsm-2014-update-28-debt-valuation-issues.pdf){rel="external" type="application/pdf"} - **Proposed Recommendations Gfsm 2014 Update 29 Debt Assumption and Debt Payments on Behalf of** - [Proposed Recommendations Gfsm 2014 Update 29 Debt Assumption and Debt Payments on Behalf of (Markdown version)](/-/media/files/data/statistics/gfsm/global-consultations/proposed-recommendations-gfsm-2014-update-29-debt-assumption-and-debt-payments-on-behalf-of.pdf.md){rel="alternate" type="text/markdown"} - [Proposed Recommendations Gfsm 2014 Update 29 Debt Assumption and Debt Payments on Behalf of (PDF)](/-/media/files/data/statistics/gfsm/global-consultations/proposed-recommendations-gfsm-2014-update-29-debt-assumption-and-debt-payments-on-behalf-of.pdf){rel="external" type="application/pdf"} - **IMF GFSAC: Notice of Decision - GFSM 2014 Update** - [IMF GFSAC: Notice of Decision - GFSM 2014 Update (Markdown version)](/-/media/files/data/statistics/gfsm/global-consultations/research-projects/notice-of-decision-gfsm-2014-update-11-valuation-principles-and-methodologies.pdf.md){rel="alternate" type="text/markdown"} - [IMF GFSAC: Notice of Decision - GFSM 2014 Update (PDF)](/-/media/files/data/statistics/gfsm/global-consultations/research-projects/notice-of-decision-gfsm-2014-update-11-valuation-principles-and-methodologies.pdf){rel="external" type="application/pdf"} - **GFS Notice of Decision 1.10 Super-dividends and Reinvested Earnings of FDI Entities** - [GFS Notice of Decision 1.10 Super-dividends and Reinvested Earnings of FDI Entities (Markdown version)](/-/media/files/data/statistics/gfsm/global-consultations/research-projects/notice-of-decision-gfsm-2014-update-110-superdividends-and-reinvested-earnings-of-public-corporati.pdf.md){rel="alternate" type="text/markdown"} - [GFS Notice of Decision 1.10 Super-dividends and Reinvested Earnings of FDI Entities (PDF)](/-/media/files/data/statistics/gfsm/global-consultations/research-projects/notice-of-decision-gfsm-2014-update-110-superdividends-and-reinvested-earnings-of-public-corporati.pdf){rel="external" type="application/pdf"} - **GFS Notice of Decision 1.11 Identifying, Valuing and Reporting Government Data Assets** - [GFS Notice of Decision 1.11 Identifying, Valuing and Reporting Government Data Assets (Markdown version)](/-/media/files/data/statistics/gfsm/global-consultations/research-projects/notice-of-decision-gfsm-2014-update-111-identifying-valuing-and-reporting-government-data-assets.pdf.md){rel="alternate" type="text/markdown"} - [GFS Notice of Decision 1.11 Identifying, Valuing and Reporting Government Data Assets (PDF)](/-/media/files/data/statistics/gfsm/global-consultations/research-projects/notice-of-decision-gfsm-2014-update-111-identifying-valuing-and-reporting-government-data-assets.pdf){rel="external" type="application/pdf"} - **IMF GFSAC: Notice of Decision - GFSM 2014 Update** - [IMF GFSAC: Notice of Decision - GFSM 2014 Update (Markdown version)](/-/media/files/data/statistics/gfsm/global-consultations/research-projects/notice-of-decision-gfsm-2014-update-112-reverse-transactions.pdf.md){rel="alternate" type="text/markdown"} - [IMF GFSAC: Notice of Decision - GFSM 2014 Update (PDF)](/-/media/files/data/statistics/gfsm/global-consultations/research-projects/notice-of-decision-gfsm-2014-update-112-reverse-transactions.pdf){rel="external" type="application/pdf"} - **IMF GFSAC: Notice of Decision - GFSM 2014 Update** - [IMF GFSAC: Notice of Decision - GFSM 2014 Update (Markdown version)](/-/media/files/data/statistics/gfsm/global-consultations/research-projects/notice-of-decision-gfsm-2014-update-113-financial-derivatives-by-type.pdf.md){rel="alternate" type="text/markdown"} - [IMF GFSAC: Notice of Decision - GFSM 2014 Update (PDF)](/-/media/files/data/statistics/gfsm/global-consultations/research-projects/notice-of-decision-gfsm-2014-update-113-financial-derivatives-by-type.pdf){rel="external" type="application/pdf"} - **GFSM 2014 update** - [GFSM 2014 update (Markdown version)](/-/media/files/data/statistics/gfsm/global-consultations/research-projects/notice-of-decision-gfsm-2014-update-114-capturing-non-bank-financial-intermediation.pdf.md){rel="alternate" type="text/markdown"} - [GFSM 2014 update (PDF)](/-/media/files/data/statistics/gfsm/global-consultations/research-projects/notice-of-decision-gfsm-2014-update-114-capturing-non-bank-financial-intermediation.pdf){rel="external" type="application/pdf"} - **IMF GFSAC: Notice of Decision - GFSM 2014 Update** - [IMF GFSAC: Notice of Decision - GFSM 2014 Update (Markdown version)](/-/media/files/data/statistics/gfsm/global-consultations/research-projects/notice-of-decision-gfsm-2014-update-115-treatment-of-cash-collateral.pdf.md){rel="alternate" type="text/markdown"} - [IMF GFSAC: Notice of Decision - GFSM 2014 Update (PDF)](/-/media/files/data/statistics/gfsm/global-consultations/research-projects/notice-of-decision-gfsm-2014-update-115-treatment-of-cash-collateral.pdf){rel="external" type="application/pdf"} - **IMF GFSAC: Notice of Decision - GFSM 2014 Update** - [IMF GFSAC: Notice of Decision - GFSM 2014 Update (Markdown version)](/-/media/files/data/statistics/gfsm/global-consultations/research-projects/notice-of-decision-gfsm-2014-update-116-treatment-of-factoring-transactions.pdf.md){rel="alternate" type="text/markdown"} - [IMF GFSAC: Notice of Decision - GFSM 2014 Update (PDF)](/-/media/files/data/statistics/gfsm/global-consultations/research-projects/notice-of-decision-gfsm-2014-update-116-treatment-of-factoring-transactions.pdf){rel="external" type="application/pdf"} - **GFS Notice of Decision 1.17 Debt concessionality** - [GFS Notice of Decision 1.17 Debt concessionality (Markdown version)](/-/media/files/data/statistics/gfsm/global-consultations/research-projects/notice-of-decision-gfsm-2014-update-117-debt-concessionality.pdf.md){rel="alternate" type="text/markdown"} - [GFS Notice of Decision 1.17 Debt concessionality (PDF)](/-/media/files/data/statistics/gfsm/global-consultations/research-projects/notice-of-decision-gfsm-2014-update-117-debt-concessionality.pdf){rel="external" type="application/pdf"} - **Notice of Decision Gfsm 2014 Update 118 the Recording of Crypto Assets in Macroeconomic Statistics** - [Notice of Decision Gfsm 2014 Update 118 the Recording of Crypto Assets in Macroeconomic Statistics (Markdown version)](/-/media/files/data/statistics/gfsm/global-consultations/research-projects/notice-of-decision-gfsm-2014-update-118-the-recording-of-crypto-assets-in-macroeconomic-statistics.pdf.md){rel="alternate" type="text/markdown"} - [Notice of Decision Gfsm 2014 Update 118 the Recording of Crypto Assets in Macroeconomic Statistics (PDF)](/-/media/files/data/statistics/gfsm/global-consultations/research-projects/notice-of-decision-gfsm-2014-update-118-the-recording-of-crypto-assets-in-macroeconomic-statistics.pdf){rel="external" type="application/pdf"} - **GFSM 2014 update — GFS Notice of Decision 1.19 Treatment of SPEs and Residency** - [GFSM 2014 update — GFS Notice of Decision 1.19 Treatment of SPEs and Residency (Markdown version)](/-/media/files/data/statistics/gfsm/global-consultations/research-projects/notice-of-decision-gfsm-2014-update-119-treatment-of-spes-and-residency.pdf.md){rel="alternate" type="text/markdown"} - [GFSM 2014 update — GFS Notice of Decision 1.19 Treatment of SPEs and Residency (PDF)](/-/media/files/data/statistics/gfsm/global-consultations/research-projects/notice-of-decision-gfsm-2014-update-119-treatment-of-spes-and-residency.pdf){rel="external" type="application/pdf"} - **GFSM 2014 update — GFS Notice of Decision: 1.2 Treatment of Rent** - [GFSM 2014 update — GFS Notice of Decision: 1.2 Treatment of Rent (Markdown version)](/-/media/files/data/statistics/gfsm/global-consultations/research-projects/notice-of-decision-gfsm-2014-update-12-treatment-of-rent.pdf.md){rel="alternate" type="text/markdown"} - [GFSM 2014 update — GFS Notice of Decision: 1.2 Treatment of Rent (PDF)](/-/media/files/data/statistics/gfsm/global-consultations/research-projects/notice-of-decision-gfsm-2014-update-12-treatment-of-rent.pdf){rel="external" type="application/pdf"} - **GFS Notice of Decision 1.20 Payments for non-produced knowledge-based capital** - [GFS Notice of Decision 1.20 Payments for non-produced knowledge-based capital (Markdown version)](/-/media/files/data/statistics/gfsm/global-consultations/research-projects/notice-of-decision-gfsm-2014-update-120-payments-for-nonproduced-knowledgebased-capital.pdf.md){rel="alternate" type="text/markdown"} - [GFS Notice of Decision 1.20 Payments for non-produced knowledge-based capital (PDF)](/-/media/files/data/statistics/gfsm/global-consultations/research-projects/notice-of-decision-gfsm-2014-update-120-payments-for-nonproduced-knowledgebased-capital.pdf){rel="external" type="application/pdf"} - **GFSM 2014 update — GFS Notice of Decision 1.21 Islamic finance** - [GFSM 2014 update — GFS Notice of Decision 1.21 Islamic finance (Markdown version)](/-/media/files/data/statistics/gfsm/global-consultations/research-projects/notice-of-decision-gfsm-2014-update-121-islamic-finance.pdf.md){rel="alternate" type="text/markdown"} - [GFSM 2014 update — GFS Notice of Decision 1.21 Islamic finance (PDF)](/-/media/files/data/statistics/gfsm/global-consultations/research-projects/notice-of-decision-gfsm-2014-update-121-islamic-finance.pdf){rel="external" type="application/pdf"} - **GFS Notice of Decision 1.22 Treatment of Emissions Trading Schemes** - [GFS Notice of Decision 1.22 Treatment of Emissions Trading Schemes (Markdown version)](/-/media/files/data/statistics/gfsm/global-consultations/research-projects/notice-of-decision-gfsm-2014-update-122-treatment-of-emissions-trading-schemes.pdf.md){rel="alternate" type="text/markdown"} - [GFS Notice of Decision 1.22 Treatment of Emissions Trading Schemes (PDF)](/-/media/files/data/statistics/gfsm/global-consultations/research-projects/notice-of-decision-gfsm-2014-update-122-treatment-of-emissions-trading-schemes.pdf){rel="external" type="application/pdf"} - **GFS Notice of Decision 1.23 Environmental Classifications within GFS** - [GFS Notice of Decision 1.23 Environmental Classifications within GFS (Markdown version)](/-/media/files/data/statistics/gfsm/global-consultations/research-projects/notice-of-decision-gfsm-2014-update-123-environmental-classifications-within-gfs.pdf.md){rel="alternate" type="text/markdown"} - [GFS Notice of Decision 1.23 Environmental Classifications within GFS (PDF)](/-/media/files/data/statistics/gfsm/global-consultations/research-projects/notice-of-decision-gfsm-2014-update-123-environmental-classifications-within-gfs.pdf){rel="external" type="application/pdf"} - **Notice of Decision Gfsm 2014 Update 124 Distinction Between Taxes Services and Other Flows** - [Notice of Decision Gfsm 2014 Update 124 Distinction Between Taxes Services and Other Flows (Markdown version)](/-/media/files/data/statistics/gfsm/global-consultations/research-projects/notice-of-decision-gfsm-2014-update-124-distinction-between-taxes-services-and-other-flows.pdf.md){rel="alternate" type="text/markdown"} - [Notice of Decision Gfsm 2014 Update 124 Distinction Between Taxes Services and Other Flows (PDF)](/-/media/files/data/statistics/gfsm/global-consultations/research-projects/notice-of-decision-gfsm-2014-update-124-distinction-between-taxes-services-and-other-flows.pdf){rel="external" type="application/pdf"} - **GFSM 2014 update — GFS Notice of Decision 1.25 Relationship between SNA and IPSAS/IFRS** - [GFSM 2014 update — GFS Notice of Decision 1.25 Relationship between SNA and IPSAS/IFRS (Markdown version)](/-/media/files/data/statistics/gfsm/global-consultations/research-projects/notice-of-decision-gfsm-2014-update-125-relationship-between-sna-and-ipsasifrs.pdf.md){rel="alternate" type="text/markdown"} - [GFSM 2014 update — GFS Notice of Decision 1.25 Relationship between SNA and IPSAS/IFRS (PDF)](/-/media/files/data/statistics/gfsm/global-consultations/research-projects/notice-of-decision-gfsm-2014-update-125-relationship-between-sna-and-ipsasifrs.pdf){rel="external" type="application/pdf"} - **Notice of Decision Gfsm 2014 Update 126 Treatment of Trusts and Other Types of Funds as Separate I** - [Notice of Decision Gfsm 2014 Update 126 Treatment of Trusts and Other Types of Funds as Separate I (Markdown version)](/-/media/files/data/statistics/gfsm/global-consultations/research-projects/notice-of-decision-gfsm-2014-update-126-treatment-of-trusts-and-other-types-of-funds-as-separate-i.pdf.md){rel="alternate" type="text/markdown"} - [Notice of Decision Gfsm 2014 Update 126 Treatment of Trusts and Other Types of Funds as Separate I (PDF)](/-/media/files/data/statistics/gfsm/global-consultations/research-projects/notice-of-decision-gfsm-2014-update-126-treatment-of-trusts-and-other-types-of-funds-as-separate-i.pdf){rel="external" type="application/pdf"} - **GFS Notice of Decision 1.27 Consistency in the application of the sum-of-costs approach** - [GFS Notice of Decision 1.27 Consistency in the application of the sum-of-costs approach (Markdown version)](/-/media/files/data/statistics/gfsm/global-consultations/research-projects/notice-of-decision-gfsm-2014-update-127-consistency-in-the-application-of-the-sumofcosts-approach.pdf.md){rel="alternate" type="text/markdown"} - [GFS Notice of Decision 1.27 Consistency in the application of the sum-of-costs approach (PDF)](/-/media/files/data/statistics/gfsm/global-consultations/research-projects/notice-of-decision-gfsm-2014-update-127-consistency-in-the-application-of-the-sumofcosts-approach.pdf){rel="external" type="application/pdf"} - **GFS Notice of Decision 1.28 Work-in-progress, transfer of ownership and capital services** - [GFS Notice of Decision 1.28 Work-in-progress, transfer of ownership and capital services (Markdown version)](/-/media/files/data/statistics/gfsm/global-consultations/research-projects/notice-of-decision-gfsm-2014-update-128-workinprogress-transfer-of-ownership-and-capital-services.pdf.md){rel="alternate" type="text/markdown"} - [GFS Notice of Decision 1.28 Work-in-progress, transfer of ownership and capital services (PDF)](/-/media/files/data/statistics/gfsm/global-consultations/research-projects/notice-of-decision-gfsm-2014-update-128-workinprogress-transfer-of-ownership-and-capital-services.pdf){rel="external" type="application/pdf"} - **Notice of Decision Gfsm 2014 Update 129 Clarifications on the Treatment of Terminal Costs During O** - [Notice of Decision Gfsm 2014 Update 129 Clarifications on the Treatment of Terminal Costs During O (Markdown version)](/-/media/files/data/statistics/gfsm/global-consultations/research-projects/notice-of-decision-gfsm-2014-update-129-clarifications-on-the-treatment-of-terminal-costs-during-o.pdf.md){rel="alternate" type="text/markdown"} - [Notice of Decision Gfsm 2014 Update 129 Clarifications on the Treatment of Terminal Costs During O (PDF)](/-/media/files/data/statistics/gfsm/global-consultations/research-projects/notice-of-decision-gfsm-2014-update-129-clarifications-on-the-treatment-of-terminal-costs-during-o.pdf){rel="external" type="application/pdf"} - **GFS Notice of Decision: 1.3 Treatment of Centralized Currency Unions in Macroeconomic Statistics** - [GFS Notice of Decision: 1.3 Treatment of Centralized Currency Unions in Macroeconomic Statistics (Markdown version)](/-/media/files/data/statistics/gfsm/global-consultations/research-projects/notice-of-decision-gfsm-2014-update-13-treatment-of-centralized-currency-unions-in-macroeconomic-s.pdf.md){rel="alternate" type="text/markdown"} - [GFS Notice of Decision: 1.3 Treatment of Centralized Currency Unions in Macroeconomic Statistics (PDF)](/-/media/files/data/statistics/gfsm/global-consultations/research-projects/notice-of-decision-gfsm-2014-update-13-treatment-of-centralized-currency-unions-in-macroeconomic-s.pdf){rel="external" type="application/pdf"} - **Notice of Decision Gfsm 2014 Update 130 Distinction Between Maintenance and Capital Repairs for in** - [Notice of Decision Gfsm 2014 Update 130 Distinction Between Maintenance and Capital Repairs for in (Markdown version)](/-/media/files/data/statistics/gfsm/global-consultations/research-projects/notice-of-decision-gfsm-2014-update-130-distinction-between-maintenance-and-capital-repairs-for-in.pdf.md){rel="alternate" type="text/markdown"} - [Notice of Decision Gfsm 2014 Update 130 Distinction Between Maintenance and Capital Repairs for in (PDF)](/-/media/files/data/statistics/gfsm/global-consultations/research-projects/notice-of-decision-gfsm-2014-update-130-distinction-between-maintenance-and-capital-repairs-for-in.pdf){rel="external" type="application/pdf"} - **Notice of Decision Gfsm 2014 Update 131 Treatment of the Transfer of Leased Assets At the End of T** - [Notice of Decision Gfsm 2014 Update 131 Treatment of the Transfer of Leased Assets At the End of T (Markdown version)](/-/media/files/data/statistics/gfsm/global-consultations/research-projects/notice-of-decision-gfsm-2014-update-131-treatment-of-the-transfer-of-leased-assets-at-the-end-of-t.pdf.md){rel="alternate" type="text/markdown"} - [Notice of Decision Gfsm 2014 Update 131 Treatment of the Transfer of Leased Assets At the End of T (PDF)](/-/media/files/data/statistics/gfsm/global-consultations/research-projects/notice-of-decision-gfsm-2014-update-131-treatment-of-the-transfer-of-leased-assets-at-the-end-of-t.pdf){rel="external" type="application/pdf"} - **IMF GFSAC: Notice of Decision - GFSM 2014 Update** - [IMF GFSAC: Notice of Decision - GFSM 2014 Update (Markdown version)](/-/media/files/data/statistics/gfsm/global-consultations/research-projects/notice-of-decision-gfsm-2014-update-132-recording-of-share-buybacks.pdf.md){rel="alternate" type="text/markdown"} - [IMF GFSAC: Notice of Decision - GFSM 2014 Update (PDF)](/-/media/files/data/statistics/gfsm/global-consultations/research-projects/notice-of-decision-gfsm-2014-update-132-recording-of-share-buybacks.pdf){rel="external" type="application/pdf"} - **Notice of Decision Gfsm 2014 Update 133 Clarification on the Statistical Treatment of Negative Int** - [Notice of Decision Gfsm 2014 Update 133 Clarification on the Statistical Treatment of Negative Int (Markdown version)](/-/media/files/data/statistics/gfsm/global-consultations/research-projects/notice-of-decision-gfsm-2014-update-133-clarification-on-the-statistical-treatment-of-negative-int.pdf.md){rel="alternate" type="text/markdown"} - [Notice of Decision Gfsm 2014 Update 133 Clarification on the Statistical Treatment of Negative Int (PDF)](/-/media/files/data/statistics/gfsm/global-consultations/research-projects/notice-of-decision-gfsm-2014-update-133-clarification-on-the-statistical-treatment-of-negative-int.pdf){rel="external" type="application/pdf"} - **IMF GFSAC: Notice of Decision - GFSM 2014 Update** - [IMF GFSAC: Notice of Decision - GFSM 2014 Update (Markdown version)](/-/media/files/data/statistics/gfsm/global-consultations/research-projects/notice-of-decision-gfsm-2014-update-134-clarification-on-reserve-position-in-imf.pdf.md){rel="alternate" type="text/markdown"} - [IMF GFSAC: Notice of Decision - GFSM 2014 Update (PDF)](/-/media/files/data/statistics/gfsm/global-consultations/research-projects/notice-of-decision-gfsm-2014-update-134-clarification-on-reserve-position-in-imf.pdf){rel="external" type="application/pdf"} - **Notice of Decision Gfsm 2014 Update 135 Recording of Central Bank Swap Arrangements in Macroeconom** - [Notice of Decision Gfsm 2014 Update 135 Recording of Central Bank Swap Arrangements in Macroeconom (Markdown version)](/-/media/files/data/statistics/gfsm/global-consultations/research-projects/notice-of-decision-gfsm-2014-update-135-recording-of-central-bank-swap-arrangements-in-macroeconom.pdf.md){rel="alternate" type="text/markdown"} - [Notice of Decision Gfsm 2014 Update 135 Recording of Central Bank Swap Arrangements in Macroeconom (PDF)](/-/media/files/data/statistics/gfsm/global-consultations/research-projects/notice-of-decision-gfsm-2014-update-135-recording-of-central-bank-swap-arrangements-in-macroeconom.pdf){rel="external" type="application/pdf"} - **GFSM 2014 update — GFS Notice of Decision 1.36 Treatment of precious metal accounts** - [GFSM 2014 update — GFS Notice of Decision 1.36 Treatment of precious metal accounts (Markdown version)](/-/media/files/data/statistics/gfsm/global-consultations/research-projects/notice-of-decision-gfsm-2014-update-136-treatment-of-precious-metal-accounts.pdf.md){rel="alternate" type="text/markdown"} - [GFSM 2014 update — GFS Notice of Decision 1.36 Treatment of precious metal accounts (PDF)](/-/media/files/data/statistics/gfsm/global-consultations/research-projects/notice-of-decision-gfsm-2014-update-136-treatment-of-precious-metal-accounts.pdf){rel="external" type="application/pdf"} - **GFSM 2014 update — GFS Notice of Decision 1.4 Citizenship-by-Investment Programs** - [GFSM 2014 update — GFS Notice of Decision 1.4 Citizenship-by-Investment Programs (Markdown version)](/-/media/files/data/statistics/gfsm/global-consultations/research-projects/notice-of-decision-gfsm-2014-update-14-citizenshipbyinvestment-programs.pdf.md){rel="alternate" type="text/markdown"} - [GFSM 2014 update — GFS Notice of Decision 1.4 Citizenship-by-Investment Programs (PDF)](/-/media/files/data/statistics/gfsm/global-consultations/research-projects/notice-of-decision-gfsm-2014-update-14-citizenshipbyinvestment-programs.pdf){rel="external" type="application/pdf"} - **GFS Notice of Decision 1.5 Treatment of Assets and Related Income Declared Under Tax Amnesty** - [GFS Notice of Decision 1.5 Treatment of Assets and Related Income Declared Under Tax Amnesty (Markdown version)](/-/media/files/data/statistics/gfsm/global-consultations/research-projects/notice-of-decision-gfsm-2014-update-15-treatment-of-assets-and-related-income-declared-under-tax-a.pdf.md){rel="alternate" type="text/markdown"} - [GFS Notice of Decision 1.5 Treatment of Assets and Related Income Declared Under Tax Amnesty (PDF)](/-/media/files/data/statistics/gfsm/global-consultations/research-projects/notice-of-decision-gfsm-2014-update-15-treatment-of-assets-and-related-income-declared-under-tax-a.pdf){rel="external" type="application/pdf"} - **GFS Notice of Decision 1.6 Financial and Operating Leases** - [GFS Notice of Decision 1.6 Financial and Operating Leases (Markdown version)](/-/media/files/data/statistics/gfsm/global-consultations/research-projects/notice-of-decision-gfsm-2014-update-16-financial-and-operating-leases.pdf.md){rel="alternate" type="text/markdown"} - [GFS Notice of Decision 1.6 Financial and Operating Leases (PDF)](/-/media/files/data/statistics/gfsm/global-consultations/research-projects/notice-of-decision-gfsm-2014-update-16-financial-and-operating-leases.pdf){rel="external" type="application/pdf"} - **GFSM 2014 update — GFS Notice of Decision 1.7 Recording of Fines and Penalties** - [GFSM 2014 update — GFS Notice of Decision 1.7 Recording of Fines and Penalties (Markdown version)](/-/media/files/data/statistics/gfsm/global-consultations/research-projects/notice-of-decision-gfsm-2014-update-17-recording-of-fines-and-penalties.pdf.md){rel="alternate" type="text/markdown"} - [GFSM 2014 update — GFS Notice of Decision 1.7 Recording of Fines and Penalties (PDF)](/-/media/files/data/statistics/gfsm/global-consultations/research-projects/notice-of-decision-gfsm-2014-update-17-recording-of-fines-and-penalties.pdf){rel="external" type="application/pdf"} - **GFS Notice of Decision: 1.8 Valuation of unlisted equity** - [GFS Notice of Decision: 1.8 Valuation of unlisted equity (Markdown version)](/-/media/files/data/statistics/gfsm/global-consultations/research-projects/notice-of-decision-gfsm-2014-update-18-valuation-of-unlisted-equity.pdf.md){rel="alternate" type="text/markdown"} - [GFS Notice of Decision: 1.8 Valuation of unlisted equity (PDF)](/-/media/files/data/statistics/gfsm/global-consultations/research-projects/notice-of-decision-gfsm-2014-update-18-valuation-of-unlisted-equity.pdf){rel="external" type="application/pdf"} - **Notice of Decision Gfsm 2014 Update 19 Improving the Recording of Governmentcontrolled Nonresident** - [Notice of Decision Gfsm 2014 Update 19 Improving the Recording of Governmentcontrolled Nonresident (Markdown version)](/-/media/files/data/statistics/gfsm/global-consultations/research-projects/notice-of-decision-gfsm-2014-update-19-improving-the-recording-of-governmentcontrolled-nonresident.pdf.md){rel="alternate" type="text/markdown"} - [Notice of Decision Gfsm 2014 Update 19 Improving the Recording of Governmentcontrolled Nonresident (PDF)](/-/media/files/data/statistics/gfsm/global-consultations/research-projects/notice-of-decision-gfsm-2014-update-19-improving-the-recording-of-governmentcontrolled-nonresident.pdf){rel="external" type="application/pdf"} - **Process and Timeline for Updating the Gfsm 2014** - [Process and Timeline for Updating the Gfsm 2014 (Markdown version)](/-/media/files/data/statistics/gfsm/process-and-timeline-for-updating-the-gfsm-2014.pdf.md){rel="alternate" type="text/markdown"} - [Process and Timeline for Updating the Gfsm 2014 (PDF)](/-/media/files/data/statistics/gfsm/process-and-timeline-for-updating-the-gfsm-2014.pdf){rel="external" type="application/pdf"} --- ## References - [GFSM 2014 Update: Research Project Global Consultations](https://www.imf.org/en/Data/Statistics/government-finance-statistics-manual/global-consultations) - [Update of the GFSM 2014 Home Page](https://www.imf.org/en/Data/Statistics/government-finance-statistics-manual) - [Task Teams](https://www.imf.org/en/Data/Statistics/government-finance-statistics-manual/gfsm-task-team-consultations) _Source: https://www.imf.org/en/data/statistics/government-finance-statistics-manual/global-consultations/research-projects_