Appendix 7. Balance of Payments Coding System
- Eduardo Valdivia-Velarde, and Tamara Razin
- Published Date:
- December 2014
A7.1 This appendix is aimed at discussing the balance of payments and international investment position (IIP) coding system. The second section of the appendix discusses the balance of payments and IIP coding structure, and the third section covers the steps taken by the international statistical community to implement a common coding system and data reporting structures for external sector statistics based on the Statistical Data and Metadata Exchange (SDMX) standards.
The IMF’s Coding Structure for Balance of Payments and IIP
A7.2 The principal goals and objectives of the IMF’s balance of payments and IIP coding system are completeness of coverage, brevity, simplicity, adaptability to automation, stability over time, and, where appropriate, extensibility. The scope of the codes is narrow. It includes the standard components for balance of payments and IIP data as defined in the BPM6, data items associated with the International Reserves and Foreign Currency Liquidity Template (IRFCL), and trade-in-services items from the Manual on Statistics of International Trade in Services.
A7.3 The coding scheme does not attempt to address dates or periodicity, currency, economy or partner economy, economic activity, or a number of other related topics. These items are the concern of a much broader audience and would therefore involve a different design and consultation process.
A7.4 This coding system consists of five parts: (1) a two-digit aggregate code, (2) a four-digit balance of payments item code, (3) a single-digit accounting code, (4) a single-digit resident sector code, and (5) a single-digit maturity code. All parts of the code are required to fully identify a data item.
A7.5 These codes were formed with the goal of facilitating the navigation of data within the database. A basic hierarchical structure was instilled where possible. As mentioned earlier, the code consists of five components or sections as follows:
|<Aggregate>||Two digits provide a reference that allows for broad categorization of the data: the first digit is a numeric key that identifies the account that the series falls under (e.g., current account, capital account, financial account, or international investment position). The second digit is an alphanumeric indicator, which identifies the section within the account where the concept falls.|
|<BOP Item>||Four digits define the concept within this category: identifies all the balance of payments standard components, trade in services, and selected supplementary information components.|
|<Accounting Entry>||One digit identifies the accounting unit associated with the measurement of value for the concept.|
|<Resident Sector>||One digit identifies the domestic sector associated with the concept.|
|<Maturity>||One digit identifies the length of maturity for the concept, where applicable.|
A7.6Table A7.1 presents an example of the code for other investment components of the balance of payments. It follows the structure described earlier, which is: <Aggregate><BOP Item><Accounting Entry><Resident Sector><Maturity>.
A7.7 In the example presented in Table A7.1, the coding for “Other investment” begins with the aggregate “3D,” which indicates that “Other investment” is part of the financial account (3) and is the fourth component (D). The balance of payments item also has a hierarchical structure, with 9999 indicating the total; the subcomponents A000 and B000 indicate the first child “Other equity” and the second child “Currency and deposits,” respectively. Furthermore, the accounting item in the example determines the accounting unit that is associated with the concept (e.g., N = net, A = assets, and L = liabilities), the resident sector item indicates the sector involved (e.g., C = central bank and M = monetary authorities), and the maturity item stands for the maturity of the instrument (e.g., A = all maturities, S = short-term, and L = long-term).
|Balance of payments item||Code|
|Net acquisition of financial assets||3D9999AAA|
|Net incurrence of liabilities||3D9999LAA|
|Net acquisition of financial assets||3DA000AAA|
|Net incurrence of liabilities||3DA000LAA|
|Currency and deposits||3DB000NAA|
|Net acquisition of financial assets||3DB000AAA|
|Monetary authorities (where relevant)||3DB000AMA|
A7.8 The list of values of the first component “Aggregate” of the code is presented in Table A7.2. It describes the position in the balance of payments and IIP accounts.
|Value||Balance of payments and IIP component|
|1Z||Goods and services|
|40||Net errors and omissions|
A7.9 For the purposes of publication, the IMF conducts two main alterations to the reported by member economies’ figures: (1) reported figures for SDR holdings, SDR allocations, reserve position in the IMF, and credit and loans with the IMF are substituted by the IMF Finance Department (FIN) data, and (2) for constructing the analytical presentation of balance of payments, the exceptional financing transactions are removed from the standard components and included below the line reported figures.1 In order to differentiate between reported figures and those affected by these alterations, the last digit of the affected balance of payments items is attributed the value “S” or “F,” which indicates substitution of accounts and removal of exceptional financing, respectively. The affected codes are listed in Table A7.3.
|Code||Balance of payments component|
|30999S||Financial account (with FIN data)|
|3D999S||Other investment liabilities (with FIN data)|
|3D999S||Other investment net (with FIN data)|
|3DC0ZS||Credit and loans with the IMF (other than reserves) (with FIN data)|
|3DG00S||SDR allocations (with FIN data)|
|3DY00S||Other debt instruments|
|3DY00S||Other debt instruments, central bank|
|3E999S||Reserve assets (with FIN data)|
|3EB00S||SDR holdings (with FIN data)|
|3EC00S||Reserve position in the IMF (with FIN data)|
|40999S||Errors and omissions (with FIN data)|
|4Z999S||Reserves and related items|
|80999S||IIP assets (with FIN data)|
|80999S||IIP liabilities (with FIN data)|
|80999S||Net IIP (with FIN data)|
|8D999S||Other investment liabilities (with FIN data)|
|8DG00S||SDR allocations (with FIN data)|
|8DY00S||Other debt instruments|
|8E999S||Reserve assets (with FIN data)|
|8EB00S||SDR holdings (with FIN data)|
|8EC00S||Reserve position in the IMF (with FIN data)|
|1D999F||Secondary income, credit|
|20999F||Capital account, credit|
|3A999F||Direct investment, liabilities|
|3AA00F||Direct investment: equity and investment fund shares, liabilities|
|3AB00F||Direct investment: debt securities, liabilities|
|3B999F||Portfolio investment, liabilities|
|3BA00F||Equity and investment fund shares|
|3D999F||Other investment, liabilities|
|3DA00F||Other investment, other equity, liabilities|
|4Y999F||Total, current plus capital minus financial account|
The SDMX Coding Structure for Balance of Payments
A7.10 Official data compiling agencies report statistics to many international organizations (IO), but with reporting formats and coding structures that may vary from one IO to another. Four international organizations that collect data on external sector statistics have agreed to jointly develop a common reporting framework using the SDMX standards. These organizations, the European Central Bank (ECB), Eurostat, the IMF, and the Organisation for Economic Co-operation and Development that formed the Technical Group,2 have completed the development of the SDMX reporting framework that will support the specification of common coding structures or data structure definitions (DSD) for balance of payments, IIP, direct investment, and other external sector statistics.
A7.11 It is expected that official data compiling agencies would see significant benefits in adopting the SDMX standards and the common coding structures that were developed for the reporting and dissemination of BPM6-basis statistics. The adoption of the common formats and codes provided by the SDMX standards and the DSD for external sector statistics would enhance access to these statistics for the users’ community, while supporting the automation of the provision of these data to IOs.
A7.12 The DSD provides the various concepts and associated code lists for the SDMX transmission of these data—namely, by compiling agencies to IOs, as well as their dissemination to the public. It provides a unique reporting format, simplifies the process of mapping data from internal production systems of national agencies to the reporting requirements of IOs, and facilitates data sharing across IOs, with the key objective of reducing the reporting burden of economies.
A7.13 The SDMX data exchange standards and the DSD for external sector statistics will be used by the European Union member economies and the Euro Area economies in their data provision to Eurostat and ECB, respectively. Consequently, it will be one of the modes for economies’ data submission to the IMF for redissemination in the IMF International Financial Statistics and Balance of Payments Statistics Yearbook publications.
The Balance of Payments DSD
A7.14 The balance of payments DSD includes 16 dimensions and 12 attributes. Dimensions are used to uniquely identify a time series, and, when joined together, they provide the “time series keys” that are the unique identifier for a time series. When defining a time series key using SDMX, a valid code must be assigned to each dimension of the DSD. Attributes are used to further describe the data. Attributes can be attached at different levels of the data file: (1) at the level of the data file (or dataset in SDMX terminology); (2) at the level of the sibling series (that is the time series keys for all applicable frequencies); (3) at the group level (a group of dimensions); or (4) at the level of the observations. Attributes are either mandatory or conditional (i.e., reporting is not mandatory). Their level of attachment and status are defined in the DSD.
A7.15 In addition to the dimensions and attributes explicitly defined in the DSD, the balance of payments DSD includes the concept of observation value, where the observed value can be found. The DSD also includes the time dimension, which is a specialized dimension. It represents the point in time at which the phenomenon was observed or measured.
A7.16 All dimensions provided in this DSD are coded concepts which are associated with a code list and a descriptor for the coded item, whether they are dimensions or attributes. For some dimensions, the same code list is reused when relevant. For example, the same code list is used for identifying items of the reference area and the counterpart area, as they both refer to the same list of countries, territories, and regional groupings. Items listed are provided in a non-hierarchical presentation (flat list). However, in the Excel version of the DSD, integrity rules are provided for selected items to help users identify the relationships that exist within a code list as well as to describe the composition of an item.
A7.17 The technical group defined the list of concepts necessary to codify the reporting requirements of four international agencies involved in the SDMX development for data collection of external sector statistics compiled based on the BPM6 methodology. The reporting requirements for direct investment statistics are covered by a separate DSD, which reuses several dimensions from the balance of payments DSD and adds a few complementary dimensions to address the specificities of direct investment.
A7.18 Some of the concepts used to identify external sector statistics are overlapping with those used in national accounts statistics. The items lists, codes, and descriptors for these common concepts have, therefore, been harmonized, to the extent possible, across the DSDs for balance of payments and national accounts. As a result, the code lists of harmonized concepts are exhaustive and may include items that are required for national accounts but not used for reporting balance of payments statistics. These longer code lists that are shared across statistical domains promote consistency of coded information, as well as sharing of data. In addition, shared code lists contribute to consistency across statistical domains.
A7.19 The generic codes for common concepts are used when applicable. They are included in a very large number of DSDs because they cover very general and frequently used concepts. The main purpose of a set of generic code lists is to propose standardized identifiers that can be shared. The generic codes are provided in Table A7.4. The leading underscore is used to visually mark the codes as “reserved,” which is in line with established programming practice.
|Recommended code value||Recommended code description|
A7.20 In the Excel representation of the DSD, filters are provided to preselect items relevant to specific reporting requirements. The filters should facilitate navigating the items list by preselecting items that are applicable for balance of payments reporting to IMF, or reporting of Extended Balance of Payments Services (EBOPS) classification, for example.
Guidelines for Using the Balance of Payments DSD
A7.21 This subsection provides general guidelines for using the 16 dimensions and 12 attributes of the balance of payments DSD for the construction of the time series keys for data exchange and to report external sector statistics. The list of dimensions and attributes used in balance of payments DSD is presented in Tables A7.5 and A7.6.
|Position in key||Dimension’s mnemonic||Dimension’s name|
|2||REF_AREA||Reference country or area|
|4||FLOW_STOCK_ENTRY||Flows and stocks indicator|
|5||INT_ACC_ITEM||International accounts item|
|10||INSTR_ASSET||Instrument and assets classification|
|13||CURRENCY_DENOMINATION||Currency of denomination|
|16||UNIT_MEASURE||Unit of measure|
|Attachment level||Attribute’s mnemonic||Attribute’s name|
|Series||TIME FORMAT||Time format|
|Observation||OBS STATUS||Observation status|
|Observation||CONF STATUS||Confidentiality status|
|Observation||COMMENT OBS||Comments to the observation value|
|Observation||PRE BREAK VALUE||Pre-break value|
|Sibling||UNIT MULT||Unit multiplier|
|Sibling||COMMENT SBG||Detailed description of the group of series|
|Series||TIME PER COLLECT||Time period collection|
|Sibling||COMPILING ORG||Compiling organisation|
|Series||REF PERIOD DTL||Reference period detail|
A7.22 This concept refers to the periodicity of the reported data. A single data file (or a dataset in SDMX terminology) could include multiple frequencies. The most commonly used frequencies are annual, quarterly, and monthly. For example, if the frequency of the time series is quarterly, the “frequency” dimension for that time series should be coded as “Q.”
Reference economy or area
A7.23 This concept identifies the reference area for the time series encoded using the relevant code list of the DSD. The reference area is an economic territory, economy, or region about which external sector statistics are provided. External sector statistics disseminated by IOs would likely include many reference countries, as well as regional economy groupings (areas), of which the composition is provided by IOs.
A7.24 The economy code list follows the ISO 3166–1 alpha-23 classification and is a cross domain code list, according to the recommendation of the SDMX initiative. The codes used for various regional groupings were harmonized across international agencies that use the balance of payments DSD, wherever possible.
A7.25 This concept identifies the type of adjustment made to the time series that refers to seasonal, trading day, and trend cycle adjustments. In practice, the adjustments usually apply only to intra-annual series, while annual time series data would usually be coded as neither seasonally or working day adjusted (code N). In the data exchange agreements, the data collection agency would usually specify which types of adjusted time series (if any) they are seeking. For example, if the time series is not subject to any adjustment, the “adjustment indicator” dimension for that time series should be coded as “N.”
Flows and positions indicator
A7.26 This concept identifies whether the time series is a transaction (flow), a position, or a change in position not due to transactions (e.g., revaluations). It also includes additional items to identify specific external sector transactions required for the IRFCL. For example, if the time series refers to financial instruments, the “flows and positions indicator” dimension for this time series could be coded as “T” when the instruments are transacted (included in balance of payments reporting), or as “LE” when the time series refer to positions (included in the IIP).
International accounts item
A7.27 This concept identifies the detailed items that are outcomes of production activities (goods and services, including the detailed list for the EBOPS classification), types of primary and secondary income, and capital accounts items, and provides a single item for the financial account. The concept provides memorandum items to record specific types of transactions, such as the exceptional financing transactions. The concept also provides items for specific international accounts data required for the IRFCL.
A7.28 While other concepts used in the balance of payments DSD are designed to cover a unique methodological aspect of external sector statistics (e.g., maturity or institutional sector), this concept has a broader scope. It covers many differing concepts, such as the functional classification of services, classification of primary and secondary income, balancing items, including net errors and omissions, and memorandum items. The items provided in this concept are closely aligned with the standard components of the balance of payments and, as such, provide a classification of concepts that is familiar to the compiler.
A7.29 The “financial account” is provided as a single concept in the international accounts item; however, it is further defined by other DSD dimensions, which support identifying the financial instrument, reference sector, functional category, maturity, currency of denomination, and so forth. This approach provides flexibility in the definition of time series keys, supporting the definition of a very large number of time series.
A7.30 In spite of the fact that “financial account” is part of the balance of payments but not of the IIP, a pragmatic approach was adopted under which for reporting IIP statistics the present dimension “international accounts item” should include “financial account” (as one would select for balance of payments statistics).
A7.31 This concept identifies the type of accounting entry: (1) for transactions on current and capital account components, whether the time series is a credit, a debit, or the balance of credit minus debit (credit and debit series are reported as positive numbers; thus the balance is expected to correspond to credit minus debit);4 and (2) for positions and transactions data in the financial account, whether the time series refers to assets (or the net acquisition of), liabilities (or the net incurrence of), or a net position (defined as assets minus liabilities). In the BPM6 standard components, time series for transactions related to the “financial account” are usually recorded as net acquisition of financial assets and net incurrence of liabilities. However, there are instances when time series for the underlying gross increases and decreases in assets and liabilities could be required (e.g., exceptional financing transactions). As such, the “accounting entries” concept also provides additional items to further identify transactions in financial assets as gross increases and gross decreases of assets, and transactions in financial liabilities as gross increases and gross decreases of liabilities. Gross increases and decreases are reported as positive numbers, while the net acquisition and the net incurrence correspond to increases minus decreases.5
A7.32 For example, for time series that refer to gross acquisitions of equity shares assets, the “accounting entries” dimension will be coded as “AI,” while the net result of acquisitions (AI) minus sales (AD) will be coded as “A.”6
A7.33 This concept identifies the counterpart area for transactions and positions. All time series for external sector statistics make reference to transactions between residents and nonresidents during a period (transactions) or at a specific point in time (position). The counterpart area concept is used to identify the territory of the nonresident entity of individual time series. For most time series in global balance of payments or IIP data, the counterpart area will be defined as the rest of the world.
A7.34 External statistics can also be compiled with a geographical breakdown for partner economies. Reporting of balance of payments to the ECB and to Eurostat, as well as detailed (EBOPS) trade in services, requires geographical breakdown for partner economies. Detailed information on counterpart areas is also required for the time series provided in the context of the Coordinated Portfolio Investment Survey and Coordinated Direct Investment Survey. The economy code list follows the ISO classification and is a “cross domain” code list harmonized across international agencies that use the balance of payments DSD, wherever possible.
A7.35 This concept identifies the reference (institutional) sector, which is the corresponding resident sector within the compiling economy for the balance of payments and IIP items. Traditionally, time series for the goods and services account of the balance of payments refer to the relations of all institutional sectors of the reference area with the rest of the world. This concept is also used in national accounts statistics; therefore the items and codes included under this concept accommodate the needs of external sector and national accounts statistics (the sector classification in external sector statistics is generally much more aggregated than in national accounts).
A7.36 This concept identifies functional categories applicable to financial accounts. It applies to all time series for which the “international accounts items” are coded as “financial account” and as types of “investment income.” For other time series, this item is coded as “not applicable.”
Instruments and assets classification
A7.37 This concept identifies the type of financial instrument that is reported in the external sector time series as well as in national accounts. Therefore, the items and codes included under this concept accommodate the needs of external sector and national accounts statistics.
A7.38 The list of financial instruments provided under the subheading “memorandum item” reflects in part the structure of the BPM6 presentation, where, for selected functional categories, financial instruments are grouped in clusters rather than the standard classification of these instruments. Similarly, to the functional category concept, the financial instruments concept applies to all time series for which the “international accounts item” is coded as “financial account” and to selected items coded as “investment income.”7 For other time series, this item is coded as “not applicable.”
A7.39 This concept identifies the types of maturity of the financial instrument of the external sector statistics time series. For most time series for which the “international accounts items” are subcomponents of the current account or the capital account, the maturity concept will be coded as “not applicable.” For most “international accounts item” coded as “financial account” and for selected items coded as “investment income,” the time series are usually coded with reference to the maturity of the coded financial instrument. For financial instruments that are classified as equity securities, other securities, and investment fund shares, the maturity is “not applicable,” as they do not have a specified redemption or repayment date.
A7.40 This concept identifies the counterpart (institutional) sector of the external sector time series and is also used in national accounts. Consequently, the items and codes included under this concept accommodate the needs for both statistics
A7.41 Traditionally, time series for the external sector statistics are vis-à-vis a counterpart area defined as the “rest of the world” and a counterpart sector defined as “total economy” (which covers all counterpart sectors). However, Eurostat and ECB require, for selected financial transactions, a breakdown for the counterpart sector. When used together with the “reference sector,” this level of detail allows establishing what is often referred to as from-whom-to-whom statistics. The “counterpart sector” concept is also used for transactions and positions data on reserve assets to separately identify currency and deposit claims on monetary authorities and on other entities.
A7.42 For most current and capital account transactions, this concept is “not applicable.” However, for secondary income and for capital transfers, this dimension should be used to codify transactions with specific counterpart sectors.
Currency of denomination
A7.43 This concept identifies the currency of denomination of the financial instrument or of the invoice of goods and services. For balance of payments and IIP data, the concept is usually recorded as “all currency of denomination.” However, there are a number of instances when more detailed information is needed on the currency of denomination to accommodate the additional analytical position data required by the BPM6.
A7.44 This concept identifies the method of valuation for selected transactions and positions data. For balance of payments and IIP data, a “not applicable” will be used, even though market prices are the recommended basis for valuation of international accounts. Nevertheless, more detailed information on the valuation method is sought for additional analytical position data required by the BPM6. The concept is applicable to both external sector and national accounts statistics.
A7.45 The concept is used to distinguish between external sector time series compiled at the national level and similar external sector time series compiled using the methodology applied for economic or currency union statistics.
Unit of measure
A7.46 This concept identifies the unit of measure in which the time series is recorded. Most frequently, but not always, it refers to a currency unit, but it could also refer to fine troy ounces used for the IRFCL reporting.
A7.47Table A7.7 presents the description of attributes used in balance of payments DSD.
|Time format||Provides coded information about the type of time references used in the data||Attached at the data file level||Conditional|
|Observation status||Provides coded information about the “status” of an observation—i.e., the ranking based on its characteristics, as described in the code list||Attached at the observation level||Mandatory|
|Confidentiality status||Provides coded information with respect to the sensitivity (for dissemination) and confidentiality status of the data||Attached at the observation level||Mandatory|
|Comments to the observation value||Provides information in a free text format on selected aspect of the data or metadata—e.g., for explaining breaks in series or unusual behavior||Attached at the observation level||Conditional|
|Prebreak value||Allows transmitting a second value for a specific observation where the time series breaks owing to changes such as methodological changes, change of the reporting population, inclusion of new instruments, etc.; the prebreak value allows users to reconstruct a time series without break in series.||Attached at the observation level||Conditional|
|Unit multiplier||Provides code values for indicating the magnitude in the units of measurements||Attached at the sibling series level||Mandatory|
|Detailed description of the group of series||Provides for a description of series keys in free text format||Attached at the sibling series level||Conditional|
|Decimals||Provides a list of values showing the number of decimal points used in the data||Attached at the sibling series level||Mandatory|
|Time period collection||Provides coded information on when the observation values are collected||Attached at the data file level||Mandatory|
|Compiling organization||Provides codes to indicate the data compiling agency responsible for the compilation of the time series||Attached at the sibling series level||Conditional|
|Title||Provides, in free text format, a short name describing the statistical object identified by the series key; could be used, for example, as heading in a chart or a table||Attached at the sibling series level||Conditional|
|Reference period detail||Gives information about the reference period if different from the calendar year—for example, the start of the fiscal year for data reported on a fiscal year basis; while the information is reported in free text format, rules are provided in the Excel version of the balance of payments DSD on how to report this information.||Attached at the data file level||Conditional|
A7.48 Some examples of the codes for selected balance of payments series are presented in Table A7.8.
|Title complement||Time series key||Frequency||Reference country or area||Adjustment indicator||Flows and stocks indicator||International accounts item||Accounting entries||Counterpart Area||Reference sector||Functional category||Instrument Assets Classification||Maturity||Counterpart sector||Currency Denomination||Valuation||Compilation Methodology||Unit of Measure|
|Goods and services||Q..N.T.GS.B.W1.S1_Z._Z._Z._Z._T._Z.||Q||N||T||GS||B||W1||S1||_Z||_Z||_Z||_Z||_T||_Z||N|
|General merchandise on a balance of payments basis||Q..N.T.G1.B.W1.S1._Z._Z._Z._Z._T._Z.||Q||N||T||G1||B||W1||S1||_Z||_Z||_Z||_Z||_T||_Z||N|
|Nonmonetary gold||Q..N.T.G3.B.W1.S1 Z._Z._Z._Z._T._Z.||Q||N||T||G3||B||W1||S1||_Z||_Z||_Z||_Z||_T||_Z||N|
|Manufacturing services on physical inputs owned by others||Q..N.T.SA.B.W1.S1 Z._Z._Z._Z._T._Z.||Q||N||T||SA||B||W1||S1||_Z||_Z||_Z||_Z||_T||_Z||N|
|Maintenance and repair services n.i.e.||Q..N.T.SB.B.W1.S1 Z._Z._Z._Z._T._Z.||Q||N||T||SB||B||W1||S1||_Z||_Z||_Z||_Z||_T||_Z||N|
|Compensation of employees||Q..N.T.D1.B.W1.S1._Z._Z._Z._Z._T._Z.||Q||N||T||D1||B||W1||S1||_Z||_Z||_Z||_Z||_T||_Z||N|
|Financial account - Net lending (+) / net borrowing (−)||Q..N.T.FA.N.W1.S1._Z.F._Z._Z._T._Z.||Q||N||T||FA||N||W1||S1||_Z||F||_Z||_Z||_T||_Z||N|
|Net acquisition of financial assets||Q..N.T.FA.A.W1.S1.P.F._Z._Z._T._Z.||Q||N||T||FA||A||W1||S1||P||F||_Z||_Z||_T||_Z||N|
|Equity and investment fund shares||Q..N.T.FA.A.W1.S1.P.F5._Z._Z._T._Z.||Q||N||T||FA||A||W1||S1||P||F5||_Z||_Z||_T||_Z||N|
|Equity securities other than investment fund shares||Q..N.T.FA.A.W1.S1.P.F51._Z._Z._T._Z.||Q||N||T||FA||A||W1||S1||P||F51||_Z||_Z||_T||_Z||N|
|Investment fund shares or units||Q..N.T.FA.A.W1.S1.P.F52._Z._Z._T._Z.||Q||N||T||FA||A||W1||S1||P||F52||_Z||_Z||_T||_Z||N|
|Reinvestment of earnings||Q..N.T.FA.A.W1.S1.P.F52B._Z._Z._T._Z.||Q||N||T||FA||A||W1||S1||P||F52B||_Z||_Z||_T||_Z||N|
|Money market fund shares or units||Q..N.T.FA.A.W1.S1.P.F521._Z._Z._T._Z.||Q||N||T||FA||A||W1||S1||P||F521||_Z||_Z||_T||_Z||N|
|Monetary authorities (where relevant)||Q..N.T.FA.A.W1.S1X.P.F3.T._Z._T._Z.||Q||N||T||FA||A||W1||S1X||P||F3||_T||_Z||_T||_Z||N|
|Net incurrence of liabilities||Q..N.T.FA.L.W1.S1.P.F._Z._Z._T._Z.||Q||N||T||FA||L||W1||S1||P||F||_Z||_Z||_T||_Z||N|
|Equity and investment fund shares||Q..N.T.FA.L.W1.S1.P.F5._Z._Z._T._Z.||Q||N||T||FA||L||W1||S1||P||F5||_Z||_Z||_T||_Z||N|
|Equity securities other than investment fund shares||Q..N.T.FA.L.W1.S1.P.F51._Z._Z._T._Z.||Q||N||T||FA||L||W1||S1||P||F51||_Z||_Z||_T||_Z||N|
|Investment fund shares or units||Q..N.T.FA.L.W1.S1.P.F52._Z._Z._T._Z.||Q||N||T||FA||L||W1||S1||P||F52||_Z||_Z||_T||_Z||N|
|Reinvestment of earnings||Q..N.T.FA.L.W1.S1.P.F52B._Z._Z._T._Z.||Q||N||T||FA||L||W1||S1||P||F52B||_Z||_Z||_T||_Z||N|
|Money market fund shares or units||Q..N.T.FA.L.W1.S1.P.F521._Z._Z._T._Z.||Q||N||T||FA||L||W1||S1||P||F521||_Z||_Z||_T||_Z||N|