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Special Purpose Entities: Guidelines for a Data Template
Author:
Mr. Carlos Sanchez-Munoz
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Artak Harutyunyan https://isni.org/isni/0000000404811396 International Monetary Fund

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Ms. Padma S Hurree Gobin
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Series:
Technical Notes and Manuals
Volume/Issue:
Volume 2022: Issue 006
Language:
English
Publication Date:
03 Oct 2022
DOI:
https://doi.org/10.5089/9798400231490.005
ISBN:
9798400231490
ISSN:
2075-8669
Pages:
57
Keywords:
Globalization; multinationals; host jurisdictions; institutional units; control; cross-border flows and positions; SPE definition; SPE data collection; company B; SPE flow; SPE statistics; Special purpose vehicle; Data collection; External sector statistics; Foreign direct investment; International investment position; Global
Legal-disclaimer:
This Technical Guidance Note should not be reported as representing the views of the IMF. The views expressed in this paper are those of the authors and do not necessarily represent the views of the IMF, its Executive Board, or IMF management.
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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. To this end, these guidelines provide practical advice on the (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.
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Cover Technical Notes and Manuals
Technical Notes and Manuals
ISSN:
2075-8669
Publisher:
International Monetary Fund