TY - BOOK ID - 135505672 TI - Special Purpose Entities : Guidelines for a Data Template PY - 2022 SN - 9798400232619 PB - Washington, D.C. : International Monetary Fund, DB - UniCat KW - Investments, Foreign. UR - https://www.unicat.be/uniCat?func=search&query=sysid:135505672 AB - 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. ER -