| |
Guidance Notes |
Initial draft |
Consultation |
Endorsed |
 |
| | Digitalization (DZTT) |
| 1. | DZ.1 Price and Volume Measurement of Goods and Services Affected by Digitalisation | | | ENG |
| 2. | DZ.2 Crypto assets (Combined with F.18) | |
| 3. | DZ.3 Treatment of "Free" Digital Products in the "Core" National Accounts | ENG | ENG | ENG |
| 4. | DZ.4 Recording and Valuing "Free" Products in an SNA Satellite Account | ENG | ENG | ENG |
| 5. | DZ.5 Increasing the Visibility of Digitalisation in Economic Statistics Through the Development of Digital Supply-Use Tables | ENG | ENG RUS | ENG |
| 6. | DZ.6 Recording of Data in the National Accounts | ENG | ENG | ENG |
| 7. | DZ.7 Improving the visibility of Artificial Intelligence in the national accounts | ENG | ENG | ENG |
| 8. | DZ.8 Cloud computing | ENG | ENG | ENG |
| 9. | DZ.9 Incorporating Digital Intermediation Platforms into the System of National Accounts | ENG | ENG | ENG |
| 10. | DZ.10 Non-fungible tokens (NFTs) | ENG | ENG | ENG |
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Guidance Notes |
Initial draft |
Consultation |
Endorsed |
|
| | Well-being and sustainability (WSTT) |
| 11. | WS.1 A Broader SNA framework for Wellbeing and Sustainability | ENG | ENG | ENG |
| 12. | WS.2 Distributions of Household Income, Consumption and Wealth | ENG | ENG RUS | ENG |
| 13. | WS.3 Unpaid Household Service Work | ENG | ENG | ENG |
| 14. | WS.4 Labour, Human Capital and Education | ENG | ENG RUS | ENG |
| 15. | WS.5 Indicators of Health Care in the System of National Accounts | ENG | ENG RUS | ENG |
| 16. | WS.6 Accounting for the Economic Ownership and Depletion of Natural Resources | ENG | ENG | ENG |
| 17. | WS.7 Treatment of Emission Trading Schemes | ENG | ENG RUS | ENG* |
| 18. | WS.8 Accounting for Biological Resources | ENG | ENG | ENG |
| 19. | WS.9 Recording of Provisions | ENG | ENG | ENG |
| 20. | WS.10 Valuation of Mineral and Energy Resources | ENG | ENG | ENG |
| 21. | WS.11 Treatment of Renewable Energy Resources as Assets | ENG | ENG | ENG |
| 22. | WS.12 Environmental Classifications | ENG | ENG | ENG |
| 23. | WS.13 Recording of Losses (cancelled) | | | |
| 24. | WS.14 Distinction Between a Tax and Service Transaction and other Borderline Cases | ENG | ENG | ENG |
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| |
Guidance Notes |
Initial draft |
Consultation |
Endorsed |
|
| | Globalization (GZTT) |
| 25. | G.1 Valuation of Imports and Exports of Goods in the International Standards (CIF to FOB Adjustment) | ENG | ENG | ENG |
| 26. | G.2 Treatment of MNE and Intra-MNE Flows | ENG | ENG RUS | ENG |
| 27. | G.3 Transfer pricing within MNE group (combined with G.5) | | | |
| 28. | G.4 Treatment of Special Purpose Entities and Residency | ENG | ENG RUS | ENG |
| 29. | G.5 Economic Ownership of Intellectual Property Products: Recording of Intra MNE Transactions | ENG | ENG | ENG |
| 30. | G.6 Merchanting and Factoryless goods producers and recording of their transactions (Combined with C.4) | | | |
| 31. | G.7 Global Value Chains and Trade in Value Added | | ENG | ENG |
| 32. | G.8 Typology of global production arrangements (Combined with C.4) | | | |
| 33. | G.9 Payments for Nonproduced Knowledge-Based Capital (Marketing Assets) | ENG | ENG | ENG* |
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| |
Guidance Notes |
Initial draft |
Consultation |
Endorsed |
|
| | Communications (CMTT) |
| 34. | CM.1 An Assessment Framework to Measure Alignment with the Economic Accounting Statistical Standards | ENG | ENG RUS | ENG |
| 35. | CM.2 Terminology and Branding of the Economic Accounting Statistical Standards | ENG | ENG | ENG* |
| 36. | CM.3 A Taxonomy for Communicating Economic Statistics Releases, Products and Product Updates | ENG | ENG | ENG* |
| 37. | CM.4 Use of Net measures in the presentation of the National Accounts | ENG | ENG | ENG XLSX |
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| |
Guidance Notes |
Initial draft |
Consultation |
Endorsed |
|
| | Financial issues (FITT) |
| 38. | F.1 More Disaggregated Institutional Sector and Financial Instrument Breakdowns | | ENG | ENG |
| 39. | F.2 Asymmetric Treatment of Retained Earnings | | ENG RUS | ENG |
| 40. | F.3 Reverse Transactions | | ENG | ENG |
| 41. | F.4 Financial Derivatives by Type | | ENG | ENG |
| 42. | F.5 Treatment of Credit Default Swaps | | ENG | ENG |
| 43. | F.6 Capturing Non-Bank Financial Intermediation in the System of National Accounts and the External Sector Statistics | | ENG | ENG |
| 44. | F.7 Impact of Fintech on Macroeconomic Statistics | | ENG | ENG |
| 45. | F.8 Valuation of Debt Securities at both Market and Nominal Value | | ENG | ENG |
| 46. | F.9 Valuation of Loans (Fair Value) | | ENG RUS | ENG |
| 47. | F.10 Treatment of Cash Collateral | | ENG | ENG |
| 48. | F.11 Treatment of electricity forwards (cancelled) | | | |
| 49. | F.12 Covering Hybrid Insurance and Pension Products | | ENG | ENG |
| 50. | F.13 Measurement of Margins on Buying and Selling of Financial Instruments | | ENG | ENG |
| 51. | F.14 Treatment of Factoring Transactions | | ENG | ENG* |
| 52. | F.15 Debt Concessionality | | ENG | ENG |
| 53. | F.16 Subscription Rights | | ENG | ENG |
| 54. | F.17 Master Risk Participation Agreements (Cancelled) | | | |
| 55. | F.18 The Recording of Crypto Assets in Macroeconomic Statistics (Combined with DZ.2) | | ENG RUS | ENG* |
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Guidance Notes |
Initial draft |
Consultation |
Endorsed |
|
| | Informal Economy (IETT) |
| 56. | IE.1 Statistical Framework for the Informal Economy | ENG | ENG RUS | ENG |
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| |
Guidance Notes |
Initial draft |
Consultation |
Endorsed |
|
| | Islamic Finance (IFTT) |
| 57. | IF.1 Islamic Finance in the National Accounts and External Sector Statistics | ENG | ARA ENG | ARA ENG |
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| |
Guidance Notes |
Initial draft |
Consultation |
Endorsed |
|
| | Balance of Payments (BPTT) |
| 58. | B.8 Recording Citizenship-by-Investment Programs | | ENG | ENG |
| 59. | B.9 Treatment of External Assets and Related Income Declared Under Tax Amnesty in External Sector Statistics | | ENG | ENG |
| 60. | B.12 Treatment of Equity in International Organizations That is in the Form of Unlisted Shares or Nonnegotiable Equity | | ENG | ENG |
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| |
Guidance Notes |
Initial draft |
Consultation |
Endorsed |
|
| | Current account (CATT) |
| 61. | C.4 Merchanting and Factoryless Producers, Clarifying Negative Exports in Merchanting, and Merchanting of Services (Combined with G.6) | ENG | ENG | ENG |
| 62. | C.5.1 Statistical Impact of the Change in Treatment of Operating Leases in Business Accounting | | ENG | ENG |
| 63. | C.5.2 Economic Ownership in the Context of Financial and Operating Lease Transactions, Aircrafts | | ENG | ENG |
| 64. | C.6 Trade in Services Classifications | | ENG | ENG |
| 65. | C.7 Treatment of Travel Packages, Health-Related Travel, and Taxes and Fees on Passengers' Tickets | | ENG | ENG |
| 66. | C.8 Recording penalties and fines | | ENG | ENG |
| 67. | C.11 Valuation of imports and exports (CIF-FOB adjustment) (Combined with G.1) | | | |
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| |
Guidance Notes |
Initial draft |
Consultation |
Endorsed |
|
| | Direct investment (DITT) |
| 68. | D.2 Valuation of Unlisted Equity | ENG | ENG | ENG |
| 69. | D.5 Eliminating the Imputations for an Entity Owned or Controlled by General Government that is used for Fiscal Purposes | | ENG | ENG |
| 70. | D.16 Treatment of Retained Earnings | | ENG | ENG |
| 71. | D.17 Identifying Superdividends and Establishing the Borderline Between Dividends and Withdrawal of Equity in the context of Direct Investment | | ENG | Issue Note ENG |
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| |
Guidance Notes |
Initial draft |
Consultation |
Endorsed |
|
| | Additional Issues |
| 72. | AI.1 Valuation principles and methodologies | ENG | ENG | ENG |
| 73. | AI.2 Treatment of Rent | ENG | ENG | |
| 73. | Issue Note: Sustainable Finance in the 2025 SNA and BPM7 | | | ENG |
| 74. | Issue Note: Treatment of Negative Equity Positions | | | ENG |
| 75. | Issue Note: Recording Uncompensated Asset Seizures in Macroeconomic Statistics | | | ENG |
