## Special Purpose Entities: Guidelines for a Data Template

_Technical Notes and Manuals, October 3, 2022_

## Source details

**Canonical URL:** [Special Purpose Entities: Guidelines for a Data Template](https://www.imf.org/en/publications/tnm/issues/2022/10/03/special-purpose-entities-guidelines-for-a-data-template-529451)

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## Bibliographic details
- Authors: Carlos Sanchez-Munoz, Artak Harutyunyan, Padma S Hurree Gobin
- Published: October 3, 2022
- Series: Technical Notes and Manuals
- DOI: https://doi.org/10.5089/9798400231490.005

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### Summary
- The Note is meant to assist compilers in the practical application of the agreed defini¬tion to identify resident Special Purpose Entities (SPE) in their jurisdictions and in collecting and reporting SPE-related cross-border data.
- The guidelines provide practical advice on:
  - (1) implementa¬tion of the definition of SPEs,
  - (2) possible data sources and processes for collecting and compiling SPE-related statistics, and
  - (3) reporting within the agreed Data Template.

### Purpose and scope
- Assist compilers in identifying resident Special Purpose Entities (SPE) in their jurisdictions.
- Support collection and reporting of SPE-related cross-border flows and positions within the agreed Data Template.

### Practical guidance and major themes
- Implementation of the definition of SPEs:
  - Practical advice for applying the agreed SPE definition to identify resident SPEs.
- Possible data sources and processes:
  - Guidance on sources and processes for collecting and compiling SPE-related statistics.
- Reporting within the agreed Data Template:
  - Advice on reporting SPE-related cross-border data according to the agreed template.

### Subjects and keywords
- Subjects: Asset and liability management, Balance of payments, Data collection, Economic and financial statistics, Expenditure, External position, External sector statistics, Foreign direct investment, International investment position, Revenue administration, Special purpose vehicle
- Keywords: company B, control, cross-border flows and positions, Data collection, External sector statistics, Foreign direct investment, Global, Globalization, host jurisdictions, institutional units, International investment position, multinationals, SPE data collection, SPE definition, SPE flow, SPE statistics, Special purpose vehicle

### Notes
- Disclaimer included in the Note: "This Technical Guidance Note should not be reported as representing the views of the IMF. The views expressed in this Note are those of the author(s) and do not necessarily represent the views of the IMF, its Executive Board, or IMF management."

*Source: Special Purpose Entities: Guidelines for a Data Template (Technical Notes and Manuals 2022, 006).*

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_Source: https://www.imf.org/en/publications/tnm/issues/2022/10/03/special-purpose-entities-guidelines-for-a-data-template-529451_