Professional Documents
Culture Documents
Code No.
Purpose
A. SERVICES
Services cover transportation, travel, telecommunications, construction, insurance and pension services, financial services, compute
information services, royalties and license fees, personal, cultural and recreational services, other business services, manufacturi
physical inputs owned by others, and government services transactions between resident and non-residents.
0
TRANSPORTATION
00
Sea Transport
001
Passenger
0010
0011
0012
002
Freight
0020
Surplus freight
remittances
Code No.
Purpose
0021
0022
0023
003
0031
0033
004
0040
0041
Code
0041No.
Purpose
services of foreign ships.
01
Air Transport
011
0110
Passenger
Surplus remittances of passenger services
received by Bangladesh Biman
0111
Charter (rental) of
0112
Bangladesh Biman
Surplus remittances of passenger services
received by Bangladeshi aircrafts (Private)
0113
0114
012
0120
0121
Charter (rental) of
0122
Bangladesh Biman
Surplus remittances of freight services
received by Bangladeshi aircrafts (Private)
0123
013
0130
0130
0132
014
Special air
transportation
0140
0141
02
021
Rail Transport
Passenger
0210
0211
Code No.
022
0220
Purpose
Code No.
023
Purpose
Other rail services
0231
0232
024
0240
0241
03
Road Transport
031
Passenger
0310
Code No.
Purpose
0311
032
Freight
0320
033
0331
0332
034
0340
0341
04
Pipeline Transport
041
Code No.
Purpose
0410
Receipts on account of
05
051
pipeline services
Electricity Transmission
Electricity transmission services
0510
Receipts
on
account
transmission services
06
061
0610
Postal services
0611
Courier services
0612
TRAVEL
of
electricity
TRAVEL
Code No.
10
101
1010
Purpose
Business Travel
Official Travel
Official travel of government and semigovernment employees
Code No.
Purpose
1011
102
1020
Commercial Travel
Commercial Travel
103
1030
Non-official Travel
Non-official delegation
104
Others Business
Travel
Others business travel
1040
1041
11
Personal Travel
111
Code No.
Purpose
1110
112
1120
Education Related
Students
1121
113
Other Travel
1130
Tourists (foreign)
1131
Excursionists
1132
Religious travel
1133
1134
Passage money
1136
Code No.
Purpose
1137
Note
1138
1139
1140
1141
1142
OTHER SERVICES
Code No.
Purpose
20
Telecommunications
201
Telecommunication services
2010
21
Construction
211
2110
Construction services
Construction work for nonresidents by
resident enterprises.
2112
Code No.
Purpose
22
221
Marine Insurance
( Non-life insurance)
Premium, contributions, supplements ,
benefits, claims etc - Marine
2210
222
2220
223
2230
Code No.
Purpose
224
Merchandise or
2240
Freight Insurance
premium, contributions, supplements ,
benefits, claimsetc.Merchandise or Freight
Insurance
225
2250
Re-insurance
Re-insurance- Life
2251
226
2260
227
2270
Pension schemes
Pension schemes
228
Standardized
guarantees
Standardized
2280
guarantees
Code No.
Purpose
23
Financial Services
231
Code No.
Purpose
2310
2311
2312
232
2320
2321
Code No.
2322
Purpose
Financial intermediation services indirectly
measured (FISIM)
24
241
Computer services
Code No.
2410
2411
Purpose
Computer data processing and hosting
services (IT Enabled Services)
2412
2413
2414
242
Information services
2420
Remuneration of journalists/authors
Code No.
Purpose
2421
2422
2423
25
251
2510
2511
Others
Code No.
Purpose
26
262
Audio visuals
2620
263
2630
Code No.
Purpose
27
271
2710
Merchanting and
Other Trade Services
Merchanting services
2711
272
2720
Operational Leasing
Operational Leasing (rental) -Charter of ships,
aircrafts and other transportation equipment
2721
Code No.
Purpose
273
2730
2731
2732
2733
2734
2735
2736
Code No.
2737
Purpose
2738
indenting
2742
2743
2744
2745
28
Miscellaneous
receipts-private
Government Services n.i.e.
281
2810
Diplomatic Mission
Receipts from Bangladesh diplomatic
missions abroad
2811
Code No.
Purpose
2812
282
2820
2821
2822
2823
283
Reimbursement of
Local Costs
Reimbursement of loan/ grants against local
costs for development projects-government.
2830
2831
2832
2833
Reimbursement of loan
Code
2833No.
Purpose
/grants on account of local supply of goods
against foreign currency cost of projects-other
284
2841
2842
Export Processing
Zones (EPZ)
Encashment by
BEPZA
Encashment by EPZ
2851
industries
Others
Receipts on account export of foreign
currency
Internal sales of bonded
2852
commodities
Encashment from foreign nationals A/C
285
2850
2853
2854
2855
2856
2857
Code No.
Purpose
2858
2859
Miscellaneous receipts
Government
Tourism related services
2860
29
MANUFACTURING SERVICES ON
PHYSICAL INPUTS OWNED BY
OTHERS
291
2910
2911
Code No.
Purpose
B. PRIMARY INCOME
Income flows between residents and non-residents are classified under two main components: (i) compensation of employees i.e. w
and other benefits received by short term workers (less than one year) from non-residents employer and that of local staff of embassi
and international organizations, and (ii) investment income i.e. receipts on external financial assets including those of direct investme
investment and other investment. Holding (capital) gains and losses are not income on investment but are part of the value of the inve
3
COMPENSATION OF EMPLOYEES
30
Compensation of employees
302
Compensation of employees
Code No.
Purpose
3020
Compensation of employees
INVESTMENT INCOME
40
401
4010
Income on Equity
Dividend and distributed branch profits
(Direct investment in direct investment
enterprises)
Code No.
Purpose
4011
4012
4013
4014
402
4020
403
Reinvested earnings
Reinvested earnings
Investment income attributable to policy
holders, in insurance, pension schemes,
standardized guarantee schemes and to
investment fund shareholders
4030
4031
404
4040
4041
4042
4043
4044
Code No.
Purpose
41
411
4110
General government
4111
4112
Other sectors
412
4120
General government
4121
4122
Other sectors
413
4130
General government
Code No.
Purpose
4131
4132
Other sectors
414
4140
General government
4141
4142
Other sectors
415
4150
General government
4151
4152
Other sectors
42
420
4201
General government
Code No.
Purpose
4202
4203
Other Sectors
421
Other Investment
Income (interest)- Long Term
4210
General government
4211
4212
Other Sectors
422
4220
423
4230
43
431
4310
4310
Rent
Code No.
Purpose
4311
4312
Subsidies
C. SECONDARY INCOME
5
CURRENT TRANSFER
Code No.
Purpose
50
General Government
501
5010
Grants
Foreign grants in cash
502
5020
Technical Assistance
Technical grant salaries
5021
503
5033
Other Grants
Other taxes and duties (border, seasonal and
other short-term workers)
5034
5035
Code No.
Purpose
5036
5037
Social benefits
5038
5039
5040
51
511
5110
Personal remittances.
Personal remittances.
512
5121
Other transfers
Private grants and donations
5122
Code No.
Purpose
5123
5124
Technical assistance
5125
5126
5127
5128
Reversal of entry
Back to back currency transactions
5129
5130
Social contributions
5131
Social benefits
5132
Non-life insurance premiums
5133
Non-life insurance claims
Code No.
Purpose
5134
5135
5136
D. CAPITAL ACCOUNT
The capital account consists of two components. (a) capital transfers and (b) acquisition/
disposal of non-produced non-financial assets.
Code No.
Purpose
CAPITAL TRANSFERS
60
General Government
602
6020
Investment
grants in cash
6022
6025
61
Debt forgiveness
Other Sector
611
6110
Migrants Transfers
Migrants
transfers
6110
Code No.
Purpose
613
6130
6131
6132
Debt forgiveness
Capital transfers (between households)
6133
62
621
6210
Code No.
Purpose
E. FINANCIAL ACCOUNT
The financial account covers all transactions associated with changes of ownership in an economys foreign financial assets and liabi
or liability must represent actual claims that are legally in existence. Foreign financial assets of resident enterprise/company/ entity co
claims on non-residents and liabilities comprise its indebtedness to non residents. Here (as receipts) it is related with liabilities (indeb
resident enterprises to non-residents.
DIRECT INVESTMENT
Code No.
Purpose
71
711
7110
Equity Capitalsectors
7111
Equity Capital-
Telecommuni-
cations
Power, Gas,
oil and mineral exploration sectors
7112
7113
Code No.
Purpose
7114
7115
Capital repatriation
7116
7117
7118
712
7120
Reinvested earnings
7121
7122
72
721
Debt instruments
Debt instruments (Other than debt
securities)
Other Capital (Direct investor in the direct
investment enterprise)
7210
Code No.
Purpose
7211
7212
Repayments
on other capital loans, debt securities and
suppliers credit etc. extended
7213
7214
7215
722
7220
7221
7222
7223
7224
7225
Code No.
Purpose
PORTFOLIO INVESTMENT
80
General government
801
8010
Equity securities
802
8020
Debt Securities
8021
803
8030
Others
Retirement or resale of foreign securities
81
Sales of shares/stocks
811
8110
Equity Securities
Sales of shares/ stocks
812
Debt Securities
8120
8121
Code No.
Purpose
813
Others
8130
82
821
Other Sectors
Equity Securities
8210
Sales of shares/
stocks (other financial corporations)
8211
Sales of shares/
stocks (other non-financial corporations)
822
Debt Securities
8220
8221
8222
8223
823
8230
Others
Retirement of resale of foreign securities
824
8240
8241
Unlisted
825
8250
8251
Code No.
8252
Purpose
Others
891
Financial derivatives
Financial derivatives (first category)
8910
General government
8911
8912
8913
892
8920
Options
8921
Forward contracts
8922
OTHER INVESTMENT
90
Long Term
89
90
Code No.
901
9010
Purpose
Loans
General
Government
Drawings on long term loans in cash (other
than IMF)
9011
902
by resident government
Banks and financial institutions
9020
9021
903
9030
Other Sectors
Drawings on long term loans (Other financial
corporations)
9031
9032
9033
91
911
9110
Short-term
Loans
General government
Drawings on short term loans in cash (other
than IMF)
9111
912
9120
Code No.
Purpose
9121
913
Other Sector
9130
9131
9132
9133
914
9141
Transfer in
92
921
9210
9211
922
9220
Other sectors
Other financial corporations
9221
923
9230
9231
9232
Pension entitlements
9233
Code No.
Purpose
9234
9235
93
931
9310
Long-term
9311
9312
9313
932
9320
9321
9322
9333
94
941
9410
95
951
9510
General government
ECEIPTS
Explanatory Notes
onal, cultural and recreational services, other business services, manufacturing services on
Explanatory Notes
Remittances received for charter (rental) of ships with crew by Bangladesh
shipping corporation to the foreign shipping companies for international
transportation of goods.
Surplus freight remittances received by Bangladeshi shipping companies for
international transportation of goods including demurrage charges.
Remittances received for charter (rental) of ships with crew by Bangladeshi
shipping companies to the foreign shipping companies for international
transportation of goods.
Other sea transport services include services that are auxiliary to
transport and directly provided for the movement of goods and persons.
Receipts on account of port services during course of shipment, such
services are:
a) cargo handling charges billed separately from freight (i.e. loading,
unloading that are not classified as freight), storage and warehousing,
packing and repackaging, labeling , transferring, towing not included in
freight services, pilot-age and navigational aid for carriers, traffic control,
salvage operations etc. in Bangladesh.
b) Other dues and fees charged by the domestic sea port authority from the
foreign shipping companies or their agents.
b) Maintenance and
Explanatory
Notes
Receipts on account of repair
and maintenance
services of foreign ships in
Bangladesh. Cleaning of sea transport equipment is included in this services.
Transportation services performed by air transport.
for
Explanatory Notes
a) cargo handling charges billed separately from freight (i,e. loading,
unloading that are not classified as freight), storage and warehousing,
packing and repackaging, labeling , transferring, towing not included in
freight services, pilot-age and navigational aid for carriers, air traffic control,
salvage operations etc. in Bangladesh.
b) Other dues and fees charged by the domestic air port authority from the
foreign airlines or their agents.
Explanatory Notes
Receipts on account of rail station services, such
services are:
a) cargo handling charges billed separately from freight (i,e. loading,
unloading that are not classified as freight), storage and warehousing,
packing and repackaging, labeling , transferring, towing not included in
freight services, salvage operations in Bangladesh.
b) Other dues and fees charged by the domestic rail station authority from
the foreign rail transport companies.
Remittances received on account of freight charges such as encashment
of rail freight by freight forwarders or freight agents or exporter or rail
transportation companies out of surplus freight in Bangladesh and related
agents fees associated with passenger and freight transport and brokerage
services.
Special rail transportation are:
a) Supply of fuel and oil to the foreign rail transport.
b) Maintenance and repair services n.i.e. cover maintenance and repair
work by residents on goods that are owned by the nonresident .The repairs
may be performed at the site of the repair or elsewhere.
Cleaning of transport equipment is included in this transport services.
(Constructions are excluded; they are included under construction)
Receipts on account of supply of fuel and oil to the foreign rail transport.
Receipts on account of repairs and maintenance services done to foreign rail
transport equipments in Bangladesh.
Cleaning of rail transport equipment is included in this services.
Explanatory Notes
Remittances receipts by border, seasonal and other short-term workers
.
Surplus remittances received by Bangladesh road transport corporation or
companies out of freight earnings including demurrage charges.
Explanatory Notes
Remittance received by Bangladesh pipeline service authority on account
of pipeline services rendered internationally.
Receipts from foreign post offices for pick-up, transport and delivery of
letters, newspapers, periodicals, brochures and other printed matters and of
parcels, packages, including post office counter, (such as sales of stamps
money orders, poste restante services, telegram services, etc.) and mailbox
rental services by national postal administrations .
Receipts from foreign courier services operators for pick-up, transport and
delivery of letters, newspapers, periodicals, brochures and other printed
matters and of parcels, packages, including express and door-to-door delivery.
Express delivery services might include, for example, on demand pick-up or
time definite delivery.
Explanatory Notes
Business travel covers goods and services acquired for personal use by
persons whose primary purpose of travel is for business. This category
covers travelers going abroad for all types of business activities, carrier
crews stopping off or laying over, government employees on official travel,
employees of international organization on official business; employees
traveling on behalf of their employer ( except for diplomatic staff etc.
employed in government enclaves, whose expenditure in their territory of
physical location is included in government goods and services n.i.e.); selfemployed nonresidents traveling for business purposes; and seasonal,
border, and other short-term workers/ employees doing work for
enterprises which are not resident in the economy where the work occurs.
The business activities may include production or installation work,
market
exploration, commercial negotiations, missions, conference,
conventions, other meetings, or other business purposes on behalf of an
enterprise resident in another economy.
Explanatory Notes
Receipt from officials of international organizations on official travel such as
missions, conference, conventions, other meetings etc. on account of daily
allowances, training allowances, entertainment, contingencies, medical fees
etc. including all business delegation of international organizations. in
Bangladesh.
Also included are receipts from travelers against international credit cards.
in official
Also included are receipts from travelers against international credit cards.
Receipts from others business traveler such as carrier crews stopping off or
laying over, seasonal, border, and other short-term workers/ employees doing
work for enterprises which are not resident in the economy where the work
occurs.
Also included are receipts from travelers against international credit cards.
This category covers travelers (other than business travel) who visit for
activities such as vacations/holidays, participation in sports and other
recreational and cultural activities, visits with relatives and friends etc.
and for pilgrimage, educational and health-related purposes, Also included
in this category are government employees on leave in an economy other
than that in which they are resident or stationed and tourist/travelers i.e.
those visiting a country en route to another destination.
Explanatory Notes
Receipts from non-resident patients for medical treatment in Bangladesh
(i.e. medical services, other health care, food, accommodation, local transport,
etc. acquired by those traveling for medical resons). Also included are
receipts from travelers against international credit cards.
Receipts on
account of education of foreign students studying in
Bangladesh ( i.e. tuition, food, accommodation, local transport, health
services, etc. acquired by nonresident students)
Also included are receipts from travelers against international credit cards..
Receipts on account of training expenditure of foreign trainees in Bangladesh
other than officials government and semi-government organizations. Also
included are receipts from travelers against international credit cards.
Receipts from foreign tourists who visit Bangladesh for recreation or vacation.
Also included are receipts from travelers against international credit cards.
All foreign exchange receipts from excursionists such as group study tour etc.
Also included are receipts from travelers against international credit cards.
Receipts from non-residents on account of observance of religious activities
such as tablic jhamat, pilgrimage etc. in Bangladesh.
Also included are receipts from travelers against international credit cards.
Receipts from foreign participants for participation in sporting events and
cultural activities etc. in Bangladesh.
Also included are receipts from travelers against international credit cards.
Receipts on account of passage money repatriated by construction/engineering
companies /firms/ travel agents etc. in Bangladesh having their offices abroad.
Including reimbursement of air ticket of crews by the agent.
Cost of ticket encashment or passage paid against encashment
certificates drawn on private foreign currency accounts maintained outside
wage earners account.
Explanatory Notes
Receipts on account of travel items not included elsewhere such as:
a) Visits with relatives and friends.
b) Cost of ticket encashment or passages under
Wage Earners etc.
c) Travel related foreign exchange /margin or commission, receipts for
hotel booking tour operators, travel agent, other provider etc. in Bangladesh
is included in this code.
Also included are receipts from travelers against international credit cards,
and reimbursement of travel cost.
Miscellaneous Refunds from Bangladeshi travelers such as :
Other services comprise those international services that are not covered
under transportation and travel services.
Explanatory Notes
Telecommunication Services are defined in terms of the nature of the
services, not the method of delivery. Only amounts payable for
transmission should be included under telecommunications services;
Excluded are installation services for telephone network equipment
( included in construction) and data base services ( included in information
services).
Remittances received from abroad for such work are to be reported under this
code.
Remittances received from abroad for goods and services acquired in the
compiling economy from resident enterprise by nonresident construction
enterprises
Explanatory Notes
Explanatory Notes
Freight insurance is a form of non-life insurance that raise
particular issues. It is also direct insurance.
Receipts on account of freight insurance premiums/ claims etc. payable on
international traded goods. i.e. premium, claims etc. for merchandise or
freight-insurance for movable goods during the course of shipment..
Explanatory Notes
Explanatory Notes
Receipts of banks operating in Bangladesh from their offices and
correspondents abroad on account of Financial Services such as:
Explanatory Notes
FISIM payable by each of the depositors and borrowers are calculated by using the
concept of a "reference" rate of interest. The reference rate should contain no
service element anf reflect the risk and maturity structure of deposits and loans. The
rate prevailing for interbank borrowing and lending may be a suitable choice of
lending rate. a single rate should be used for transactions in the domestic currency,
whereas different rates should be applied for loans and deposits in other currencies.
The reference rate will change over time with market conditions. Tyhe resulting
interest margins are used by the financial corporations to defray their expenses and
to provide an operating surplus. Interest margings are an alternative to charging
customers explicitly for financial services. in addition to financial intermediation,
where funds are taken in as deposits and loaned, lending of own funds can give rise
to FISIM in the cases of money lenders and loan made from banks' own funds.
Receipt on account of financial intermediation services indirectly measured
(FISIM)
Explanatory Notes
Receipts on account of computer data entry and processing and hosting
services, such as data entry, call centre, graphic design, computer aided design/
drawing (CAD) and computer aided engineering, digital (on line, mobile etc.),
content development and management, animation (2D and 3D), GIS, medical
transcription, web site services, web advertisement, remote IT maintenance, IT
support and software maintenance, BPO ( Business Process Outsourcing),
tabulation and processing on a time- sharing basis; webpage hosting services (i.e.,
the provision of server space on the internet to host clients web page; and
provision of applications, and computer facilities management provided to nonresident and ITES services.
Receipts on
account of Hardware and
implementation services.
Explanatory Notes
Remittances received by Bangladeshi news agency such as the provision of
news, photographs, and feature articles to the media from abroad for their
services.
Receipts associated with the authorized use of intangible non-produced nonfinancial assets and proprietary rights such as patents, copyrights, trade
marks, industrial processes and design including trade secrets, etc. and
with the use through licensing agreement of produced originals or prototypes
such as copyrights on books and manuscripts , license fee of computer
software, Originals and ownership rights for software systems and
applications, cinematographic works, and sound recoding sound, live
performances and television / cable/ satellite broadcast, films related rights
and credit card/visa card license fees etc;
Explanatory Notes
Personal, cultural and recreational services cover
(i) audio visual and related services and
(ii) Other Personal, cultural and recreational services. The first comprises
services and associated fees related to the production of motion pictures (on
film or video tape),radio and television programs(live or on tape) and musical
recordings. Included are, fees received by resident actors, directors, producers
etc. for productions abroad. The second comprises other cultural and
recreational services fees such as those associated with museums, libraries,
archives and other cultural, sporting and recreational activities.
Explanatory Notes
archives and other cultural, sporting, services
charges of lottery or gambling and recreational
activities. The fees and prizes of sports people,
athletes, etc, are included
d) Refund of such above services i.e. refund of
application fees, advance admission fees etc.
Other business services cover various categories of services transactions
between residents and non-residents other than those mentioned above. It
comprises
(i) merchanting and other trade related services
(ii) operational leasing
(iii) miscellaneous business, professional, management consulting and
technical services.
Explanatory Notes
Covers those services associated with basic research, applied research and
experimental development of new products and processes. Services
associated with the science, social science and humanities are also covered.
Also included is commercial research related
pharmaceuticals and biotechnological.
to
electronics,
Explanatory Notes
Receipts on account of other technical services such as:
c) Mining related services, e.g. analysis of ores etc.
Explanatory Notes
Receipts on account of transactions associated with provision of joint military
arrangements and peace keeping forces such as those of the U.N. and with
foreign military technical assistance.
Receipts of government
on account of various projects/works in
Bangladesh towards reimbursement
of local costs
by foreign
government/international bodies, foreign private agencies etc.
Receipts of other sectors on account of various projects/works in Bangladesh
towards reimbursement of local costs by foreign government/international
bodies,
Remittances received by government from donor countries/agencies as
reimbursement for local supply against international tender by foreign
government/international bodies for projects implementation in Bangladesh.
Explanatory Notes
Explanatory Notes
Receipts on account of funds brought in by International Bodies such as
UNO, UNRRA, WHO, ILO, FAO, ICAO, UNICEF, UNESCO etc. The code
Nos. of the country of the International Bodies concerned regardless of the
place from where the funds have actually been remitted. foreign missions in
Bangladesh for their maintenance, establishment expenses etc. This does not
include funds brought in under convertible Taka A/C (2821).
Goods for processes that are often undertaken under arrangements for
manufacturing services on physical inputs owned by others include oil refining,
liquefaction of natural gas, assembly of clothing and electronics, assembly
(excluding assembly of prefabricated construction, which are included in
construction), labeling and packing (excluding those incidental to transport,
which are included in transport services) .
Explanatory Notes
classified under two main components: (i) compensation of employees i.e. wages, salaries
han one year) from non-residents employer and that of local staff of embassies, consulates
me i.e. receipts on external financial assets including those of direct investment, portfolio
and losses are not income on investment but are part of the value of the investment.
Compensation
of employees refers to the income of border,
seasonal, and other short-term workers who are employed in an
economy where they are not resident and of residents employed by
nonresident entities. Compensation of employees represents
Explanatory Notes
Covers wages, salaries and other benefits earned by Bangladesh cross-border
employees, seasonal or other short-term workers (less than one year) and local
staff of embassies, international organizations, consulates, military bases, other
institutional entities, etc. for work performed by them in another economy.
Compensation of employees is recorded gross, before taxes and other
expenses incurred in the economy where is the performed.
Covers earning in the form of profits and dividends from equity participation
in a direct investment enterprise operating abroad or an unincorporated
branch/associate operating abroad. This includes profits and dividend
received by Bangladeshi direct investors from abroad.
Explanatory Notes
Covers earning in the form of profits and dividends from equity participation
from direct investors invested in the reporting economy
Explanatory Notes
This category comprises income flows between residents and nonresidents sub-divided into income (dividend) accrued on equity securities
(shares) and income on debt (interest) derived from holdings of bonds,
notes and money market instruments and associated financial derivatives.
These instruments are sub-sectored into domestic institutional sectors
(monetary Authority, general Government, banks and others).
Reinvested earnings
received by all resident government entities on
account of investment fund shareholders participation in shares and securities
of foreign agencies, enterprises etc. operating abroad.
Explanatory Notes
Reinvested earnings
received by banks and other financial institutions
on account of investment fund shareholders
participation in shares and
securities issued by foreign enterprises operating abroad.
Reinvested earnings
received by Bangladeshi all private enterprises, and
individuals on account of investment fund shareholders participation in
shares and securities of foreign enterprises operating abroad.
Receipts of interest on short-term foreign bonds, debentures and notes held by resident
government and government controlled enterprises from the foreign enterprises and
authorities.
Explanatory Notes
This covers payments of interest (including discount) by banks and financial
institutes of Bangladesh to non-residents abroad on account of short-term
loans, Nostra investment/placement interest, back to back L/C interest, on
deposits, and on other commercial and financial liabilities etc.
Rent covers income receivable for putting natural resources at the disposal of
another institutional unit. Examples :
Explanatory Notes
a) Rents receivable for the use of land, extracting mineral deposits and other
subsoil assets, as well as for fishing, forestry and grazing right.
b) Receipts for the combined use of residential buildings and land on
which the buildings are situated are classified as payments/receipts for
housing services.
c) Receipts by government of rent on land without building ( e.g. for military
bases)
Explanatory Notes
Taxes levied on the income earned by Bangladeshi border, seasonal and other
short-term workers from the provision of their labor or financial assets
Taxes levied on the income earned by Bangladeshi workers (excluding border,
seasonal and other short-term workers) from the provision of their labor or
financial assets
Receipts on accounts of actual and imputed contributions made by households
(border, seasonal and other short-term workers) to social insurance schemes to
make provision for social benefits to be paid
Explanatory Notes
Receipts on accounts of actual and imputed contributions made by households
(excluding border, serasonal and other short-term workers) to social insurance
schemes to make provision for social benefits to be paid
Receipts on account of social security and pension schemes
Receipts on account of current transfers in cash or in kind between government
and other international organisations
Transfers received by resident NPISHs from non-resident institutional units in
the form of membership dues, subcriptions, donations and so forth whether
made on regular or occassional basis
Receipt on account of miscellanous transfers n.i.e.
Explanatory Notes
Receipts on account of purchase flats, plots, investment in landed properties,
industries, securities, etc. in favor of legal authorities in Bangladesh from
Bangladeshi National residing abroad.
Receipts on account of technical assistance, rewards of participants in
seminars and other assistance received from abroad for development of
human resources etc. in private sector.
Explanatory Notes
Receipts on account of current transfers in cash or in kind between government
and other international organisations
Transfers received by resident NPISHs from non-resident institutional units in
the form of membership dues, subcriptions, donations and so forth whether
made on regular or occassional basis
Any adjustments receivable in pension entitlements
Explanatory Notes
Explanatory Notes
(ii) the changes in financial items that arises from migration of individuals
from overseas countries to Bangladesh.
The explanation of this item is the same as the other capital transfers at (a)
under general government. This covers transactions of investment grants
between foreign government of non-government units and resident nongovernment units in Bangladesh. The items included under this head are
(1) investment grants in cash,
(2) investment grants in kind and
(3) taxes on capital transfers, as detailed in other capital transfers at
(b) under general government. This item also includes legacies or large
gifts to universities to cover cost of buildings, new residential quarters,
libraries, laboratories etc.
Receivable debt forgiveness
Receipt on account of capital transfers between households
Receipt on account of capital transfers to NPISHs
This comprises transactions associated with disposal of non-produced nonfinancial tangible assets (e.g. land) and intangible assets such as patents,
copyrights, trademarks, goodwill etc. between resident and non-resident
unites. In the case of land when purchased by foreign embassy that
involves a shift of the land from one economic territory to another, such a
transaction in land between residents and non-residents is to be recorded
here.
Explanatory Notes
with changes of ownership in an economys foreign financial assets and liabilities. An asset
n existence. Foreign financial assets of resident enterprise/company/ entity comprise its
btedness to non residents. Here (as receipts) it is related with liabilities (indebtedness) of
Explanatory Notes
Explanatory Notes
A direct investment may acqure an equity or other claim on its own immediate
or indirect direct investor. These transactiona may occur as a way of
withdrawing investment or as a way of organising finance within a
transnational group. For example, for an enterprise that borrows on behalf of its
parent company and in cases in which treasury functions are concentrated in a
subsidiary, the subsidiary may lend money to its direct investor. Reverse
investment arises when direct unvestment enterprise lends some funds or
acquires equity on its immediate or indirect direct investor, provided it does not
own equity comprising 10% or more voting power in that direct investor. Any
receipt of the equity part of this investment should be reported here.
Explanatory Notes
Reverse investment arises when direct unvestment enterprise lends some funds
or acquires equity on its immediate or indirect direct investor, provided it does
not own equity comprising 10% or more voting power in that direct investor.
Any receipt of the debt part of this investment should be reported here.
Reverse investment arises when direct unvestment enterprise lends some funds
or acquires equity on its immediate or indirect direct investor, provided it does
not own equity comprising 10% or more voting power in that direct investor.
Any receipt of the debt security part of this investment should be reported here.
Explanatory Notes
Explanatory Notes
Remittances received on account of resale or retirement (after maturity) of
foreign issues of securities held by Bangladeshi banks and financial
institutions.
Explanatory Notes
Receipt on account of reinvesment earnings of others n.i.e.
In an options contract, the purchaser acquires from the seller a right to buy or
sell a specified underlying item at a strike price on or before a specified date.
The purchaser of an option pays a premium to the writer of the option. In
return, the buyer acquires a right but not the obligation to buy a spcified item at
an agreed on contract price on or before a specified date. Receivable amount
on account of options for all sectors should be reported here.
Employee stock options are options to buy thec equity of a company, offered to
employee of the company as a form of remuneration. If a stock options granted
to employees can be traded on financial markets without restrictions, it is
classified as financial derivatives. Receivable amount on account of employee
stock options for all sectors will be included here.
Explanatory Notes
Receipts on account of repayment of contractual short- term loans extended by
banks and financial institutions of Bangladesh to foreigners (non-resident units
operating abroad).
Explanatory Notes
Receipt on account of entitlements to non-pension benefits for all sectors
Receipt on account of provisions for calls under standardized guarantees for all
sectors
The equity which is not direct investment or reserve assets or not in the form of
shares is usually classified as other equity. If the share of equity in quasicorporations for branches and notional units for ownership of land is less than
10 percent is classified as other equity. Any receipts of other equity will be
reported here.