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Special Purpose Entities: Guidelines for a Data Template

Author

Listed:
  • Mr. Carlos Sanchez-Munoz
  • Artak Harutyunyan
  • Ms. Padma S Hurree Gobin

Abstract

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.

Suggested Citation

  • Mr. Carlos Sanchez-Munoz & Artak Harutyunyan & Ms. Padma S Hurree Gobin, 2022. "Special Purpose Entities: Guidelines for a Data Template," IMF Technical Notes and Manuals 2022/006, International Monetary Fund.
    • Handle: RePEc:imf:imftnm:2022/006
    as

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    File URL: http://www.imf.org/external/pubs/cat/longres.aspx?sk=529451
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