1993 SNA Update Information - Recognition of unincorporated branches |
Subissue description | Issue description in [English] | [French] | [Russian] | [Spanish] | The Balance of Payments Manual (BPM) indicates that establishments of enterprises located in a
country different from the country of residence of the parent should be treated as notional units,
resident in the country where located under certain conditions. The SNA discusses non-resident
unincorporated enterprises rather than establishments. Should the SNA and BPM be more closely
aligned? |
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Corresponding papers (Click on icon to see document in either pdf or word format) | AEG papers: | Posted on 12/22/2004 | | | Criteria for identification of branches | AEG summaries: | Posted on 1/10/2005 | | | Recognition of branches |
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Statistics | Number of AEG recommendations: | 1 | Number of country comments: | 57 | Number of expert comments: | none |
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Corresponding AEG Meetings | The subissue was discussed at the following meetings: | December 2004 |
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