Special Purpose Entities : Guidelines for a Data Template / Carlos Sanchez-Munoz, Artak Harutyunyan, Padma Hurree Gobin.

Author
Sanchez-Munoz, Carlos [Browse]
Format
Book
Language
English
Published/​Created
Washington, D.C. : International Monetary Fund, 2022.
Description
1 online resource

Details

Subject(s)
Series
  • Technical Notes and Manuals; Technical Notes and Manuals ; No. 2022/006 [More in this series]
  • Technical Notes and Manuals
Summary note
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.
Source of description
Description based on publisher supplied metadata and other sources.
Other title(s)
Special Purpose Entities
ISBN
979-84-00-23261-9
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