The statistical treatment of captive financial institutions and money lenders (S127)

PDF (6 Pages)
Type
Publication
Series
IFC guidance note 1
Date Published
30 November 2022
Sources
IFC

This guidance note is based on the reported experience of central banks and deals with the treatment of captive financial institutions (CFI) and money lenders (ML), which are categorised jointly as CFIMLs in the subsector S127 of the financial corporations sector in the System of National Accounts (SNA). It covers:

  • The relevant standards and guidance that are available;
  • The relevant data sources;
  • Examples of approaches followed by central banks for identifying CFIMLs;
  • The reporting of CFIMLs’ data for the compilation of national accounts; and
  • Some background on the economic importance of CFIMLs institutions.
PDF (6 Pages)