Appendix XXV - Bank Branch Code (KES)

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Bank: 1Kenya Commercial Bank Limited (Clearing centre: 01)  
Branch codeBranch nameClosure dateStatus
091Eastleigh01/01/2099Open
092KCB CPC01/01/2099Open
094Head Office01/01/2099Open
095Wote01/01/2099Open
096Head Office Finance01/01/2099Open
100Moi Avenue Nairobi01/01/2099Open
101Kipande House01/01/2099Open
102Treasury Sq Mombasa01/01/2099Open
103Nakuru01/01/2099Open
104Kicc01/01/2099Open
105Kisumu01/01/2099Open
106Kericho01/01/2099Open
107Tom Mboya01/01/2099Open
108Thika01/01/2099Open
109Eldoret01/01/2099Open
110Kakamega01/01/2099Open
111Kilindini Mombasa01/01/2099Open
112Nyeri01/01/2099Open
113Industrial Area Nairobi01/01/2099Open
114River Road01/01/2099Open
115Muranga01/01/2099Open
116Embu01/01/2099Open
117Kangema01/01/2099Open
119Kiambu01/01/2099Open
120Karatina01/01/2099Open
121Siaya01/01/2099Open
122Nyahururu01/01/2099Open
123Meru01/01/2099Open
124Mumias01/01/2099Open
125Nanyuki01/01/2099Open
127Moyale01/01/2099Open
129Kikuyu01/01/2099Open
130Tala01/01/2099Open
131Kajiado01/01/2099Open
133KCB Custody services01/01/2099Open
134Matuu01/01/2099Open
135Kitui01/01/2099Open
136Mvita01/01/2099Open
137Jogoo Rd Nairobi01/01/2099Open
139Card Centre01/01/2099Open
140Marsabit01/01/2099Open
141Sarit Centre01/01/2099Open
142Loitokitok01/01/2099Open
143Nandi Hills01/01/2099Open
144Lodwar01/01/2099Open
145Un Gigiri01/01/2099Open
146Hola01/01/2099Open
147Ruiru01/01/2099Open
148Mwingi01/01/2099Open
149Kitale01/01/2099Open
150Mandera01/01/2099Open
151Kapenguria01/01/2099Open
152Kabarnet01/01/2099Open
153Wajir01/01/2099Open
154Maralal01/01/2099Open
155Limuru01/01/2099Open
157Ukunda01/01/2099Open
158Iten01/01/2099Open
159Gilgil01/01/2099Open
161Ongata Rongai01/01/2099Open
162Kitengela01/01/2099Open
163Eldama Ravine01/01/2099Open
164Kibwezi01/01/2099Open
166Kapsabet01/01/2099Open
167University Way01/01/2099Open
168KCB Eldoret West01/01/2099Open
169Garissa01/01/2099Open
173Lamu01/01/2099Open
174Kilifi01/01/2099Open
175Milimani01/01/2099Open
176Nyamira01/01/2099Open
177Mukuruweini01/01/2099Open
180VillageMarket01/01/2099Open
181Bomet01/01/2099Open
183Mbale01/01/2099Open
184Narok01/01/2099Open
185Othaya01/01/2099Open
186Voi01/01/2099Open
188Webuye01/01/2099Open
189Sotik01/01/2099Open
190Naivasha01/01/2099Open
191Kisii01/01/2099Open
192Migori01/01/2099Open
193Githunguri01/01/2099Open
194Machakos01/01/2099Open
195Kerugoya01/01/2099Open
196Chuka01/01/2099Open
197Bungoma01/01/2099Open
198Wundanyi01/01/2099Open
199Malindi01/01/2099Open
201Capital01/01/2099Open
202Karen01/01/2099Open
203Lokichogio01/01/2099Open
204Gateway Msa Road01/01/2099Open
205Buruburu01/01/2099Open
206Chogoria01/01/2099Open
207Kangare01/01/2099Open
208Kianyaga01/01/2099Open
209Nkubu01/01/2099Open
210Ol Kalou01/01/2099Open
211Makuyu01/01/2099Open
212Mwea01/01/2099Open
213Njambini01/01/2099Open
214Gatundu01/01/2099Open
215Emali01/01/2099Open
216Isiolo01/01/2099Open
217KCB Flamingo01/01/2099Open
218Njoro01/01/2099Open
219Mutomo01/01/2099Open
220Mariakani01/01/2099Open
221Mpeketoni01/01/2099Open
222Mtitu Andei01/01/2099Open
223Mtwapa01/01/2099Open
224Taveta01/01/2099Open
225Kengeleni01/01/2099Open
226Garsen01/01/2099Open
227Watamu01/01/2099Open
228Bondo01/01/2099Open
229Busia01/01/2099Open
230Homa Bay01/01/2099Open
231Kapsowar01/01/2099Open
232Kehancha01/01/2099Open
233Keroka01/01/2099Open
234Kilgoris01/01/2099Open
235Kimilili01/01/2099Open
236Litein01/01/2099Open
237Londiani Branch01/01/2099Open
238Luanda01/01/2099Open
239Malaba01/01/2099Open
240Muhoroni01/01/2099Open
241Oyugis01/01/2099Open
242Ugunja01/01/2099Open
243United Mall01/01/2099Open
244Serem01/01/2099Open
245Sondu01/01/2099Open
246Kisumu West01/01/2099Open
247Marigat01/01/2099Open
248Mois Bridge01/01/2099Open
249Mashariki01/01/2099Open
250Naro Moro01/01/2099Open
251Kiriaini01/01/2099Open
252Egerton University01/01/2099Open
253Maua01/01/2099Open
254Kawangare01/01/2099Open
255Kimathi01/01/2099Open
256Namanga01/01/2099Open
257Gikomba01/01/2099Open
258Kwale01/01/2099Open
259Prestige Plaza01/01/2099Open
260Kariobangi01/01/2099Open
263Biashara Street01/01/2099Open
266Ngara01/01/2099Open
267Kyuso01/01/2099Open
270Masii01/01/2099Open
271Menengai Crater01/01/2099Open
272Town Centre01/01/2099Open
278Makindu01/01/2099Open
283Rongo01/01/2099Open
284Isibania01/01/2099Open
285Kiserian01/01/2099Open
286Mwembe Tayari01/01/2099Open
287Kisauni01/01/2099Open
288Haile Selassie01/01/2099Open
289Salama House Mortgage Centre01/01/2099Open
290Garden Plaza01/01/2099Open
291Sarit Centre Mortgage Centre01/01/2099Open
292Cpc Bulk Corporate Cheques01/01/2099Open
293Trade Services01/01/2099Open
295Nairobi High Court01/01/2099Open
296Mombasa High Court01/01/2099Open
297Kisumu Airport01/01/2099Open
298Port Victoria01/01/2099Open
299Moi International Airport01/01/2099Open
300Nyali01/01/2099Open
301Westgate Advantage01/01/2099Open
302Diaspora01/01/2099Open
303Kisii West01/01/2099Open
304Mbita01/01/2099Open
305Sori01/01/2099Open
306Hurlingham01/01/2099Open
307Kibera01/01/2099Open
308Thika Road Mall Branch01/01/2099Open
309Kasarani Branch01/01/2099Open
310KCB Maasai Mara01/01/2099Open
311KCB Kabartonjo01/01/2099Open
312KCB Eldoret East01/01/2099Open
313Kikim01/01/2099Open
314KCB JKUAT01/01/2099Open
315KCB Changamwe01/01/2099Open
316KCB Makongeni01/01/2099Open
317KCB Syokimau01/01/2099Open
318KCB Moi Referral Hospital01/01/2099Open
319KCB Kitale Advantage01/01/2099Open
320KCB Lavington01/01/2099Open
321KCB ICD Kibarani01/01/2099Open
322KCB Riverside Advantage01/01/2099Open
323KCB Gigiri Square01/01/2099Open
324Kayole01/01/2099Open
325Garden City01/01/2099Open
326JKIA01/01/2099Open
327Makutano01/01/2099Open
328Kericho East01/01/2099Open
329Two Rivers01/01/2099Open
330KCB NextGen01/01/2099Open
331KCB Mogotio01/01/2099Open
332KCB Upperhill Platinum01/01/2099Open
333Kakuma Branch01/01/2099Open
334KCB Parklands01/01/2099Open
335KCB Diani01/01/2099Open
336KCB Eldoret Advantage Branch01/01/2099Open
337KCB Kilimani Platinum01/01/2099Open
338KCB Langata01/01/2099Open
339KCB Utawala01/01/2099Open
Bank: 2Standard Chartered Bank Kenya Limited (Clearing centre: 02)  
Branch codeBranch nameClosure dateStatus
000Eldoret01/01/2099Open
001Kericho01/01/2099Open
002Kisumu01/01/2099Open
003Kitale01/01/2099Open
004Treasury Square01/01/2099Open
005Kilindini01/01/2099Open
006Kenyatta Avenue01/01/2099Open
008Moi Avenue01/01/2099Open
009Nakuru01/01/2099Open
010Nanyuki01/01/2099Open
011Nyeri01/01/2099Open
012Thika01/01/2099Open
015Westlands01/01/2099Open
016Machakos01/01/2099Open
017Meru01/01/2099Open
019Harambee Avenue01/01/2099Open
053Industrial Area01/01/2099Open
054Kakamega01/01/2099Open
064Koinage01/01/2099Open
071Yaya Centre Branch01/01/2099Open
072Ruaraka01/01/2099Open
073Langata01/01/2099Open
074Makupa01/01/2099Open
075Karen01/01/2099Open
076Muthaiga01/01/2099Open
078C.o.u01/01/2099Open
079Ukay01/01/2099Open
080Two Rivers Branch01/01/2099Open
081Kisii01/01/2099Open
082Upper Hill Branch01/01/2099Open
083Nyali01/01/2099Open
084Chiromo01/01/2099Open
085Greenspan01/01/2099Open
086The T-Mall01/01/2099Open
087The Junction01/01/2099Open
089Kitengela01/01/2099Open
090Bungoma01/01/2099Open
091Thika Road Mall01/01/2099Open
092UN Gigiri01/01/2099Open
Bank: 3Absa Bank Kenya PLC (Clearing centre: 03)  
Branch codeBranch nameClosure dateStatus
001Head Office - Vpc01/01/2099Open
002Kapsabet Branch01/01/2099Open
003Eldoret Branch01/01/2099Open
004Embu Branch01/01/2099Open
005Murang A Branch01/01/2099Open
006Kapenguria Branch01/01/2099Open
007Kericho Branch01/01/2099Open
008Kisii Branch01/01/2099Open
009Kisumu Branch01/01/2099Open
010South C Branch01/01/2099Open
011Limuru Branch01/01/2099Open
012Malindi Branch01/01/2099Open
013Meru Branch01/01/2099Open
014Eastleigh Branch01/01/2099Open
015Kitui Branch01/01/2099Open
016Nkrumah Road Branch01/01/2099Open
017Garissa Branch01/01/2099Open
018Nyamira Branch01/01/2099Open
019Kilifi Branch01/01/2099Open
020Office Park Westlands01/01/2099Open
021Barclaycard Operations01/01/2099Open
022Paymants And International Services01/01/2099Open
023Gilgil Branch01/01/2099Open
024Thika Road Mall01/01/2099Open
026Kakamega Branch01/01/2099Open
027Nakuru East01/01/2099Open
028Buruburu01/01/2099Open
029Bomet01/01/2099Open
030Nyeri Branch01/01/2099Open
031Thika Branch01/01/2099Open
032Port Mombasa01/01/2099Open
033Gikomba01/01/2099Open
034Kawangware01/01/2099Open
035Mbale01/01/2099Open
036Plaza Premier Centre01/01/2099Open
037River Road Branch01/01/2099Open
038Chomba House-river Road01/01/2099Open
039Mumias Branch01/01/2099Open
040Machakos Branch01/01/2099Open
041Narok Branch01/01/2099Open
042Isiolo Branch01/01/2099Open
043Ngong Branch01/01/2099Open
044Maua Branch01/01/2099Open
045Hurlingham Branch01/01/2099Open
046Makupa Branch01/01/2099Open
047Development House Branch01/01/2099Open
048Bungoma01/01/2099Open
049Lavington Branch01/01/2099Open
050Tala01/01/2099Open
051Homa Bay Branch01/01/2099Open
052Ongata Rongai Branch01/01/2099Open
053Othaya Branch01/01/2099Open
054Voi Branch01/01/2099Open
055Muthaiga Branch01/01/2099Open
056Barclays Advisory And Reg. Services01/01/2099Open
057Githunguri Branch01/01/2099Open
058Webuye Branch01/01/2099Open
059Kasarani Branch01/01/2099Open
060Chuka Branch01/01/2099Open
061Nakumatt-westgate Branch01/01/2099Open
062Kabarnet Branch01/01/2099Open
063Kerugoya Branch01/01/2099Open
064Taveta Branch01/01/2099Open
065Karen Branch01/01/2099Open
066Wundanyi Branch01/01/2099Open
067Ruaraka Branch01/01/2099Open
068Kitengela Branch01/01/2099Open
069Wote Branch01/01/2099Open
070Enterprise Road Branch01/01/2099Open
071Nakumatt Meru Branch01/01/2099Open
072Juja Branch01/01/2099Open
073Westlands Branch01/01/2099Open
074Kikuyu Branch01/01/2099Open
075Moi Avenue-nairobi Branch01/01/2099Open
076Nyali01/01/2099Open
077Absa Towers Branch01/01/2099Open
078Kiriaini Branch01/01/2099Open
079Butere Road Branch01/01/2099Open
080Migori Branch01/01/2099Open
081Digo Branch01/01/2099Open
082Haile Selassie Avenue Branch01/01/2099Open
083Nairobi University Branch01/01/2099Open
084Bunyala Road01/01/2099Open
086Nairobi West Branch01/01/2099Open
087Parklands01/01/2099Open
088Busia01/01/2099Open
089Pangani Branch01/01/2099Open
090Abc Premier Life Centre01/01/2099Open
093Kariobangi Branch01/01/2099Open
094Queensway House Branch01/01/2099Open
095Nakumatt Embakasi Branch01/01/2099Open
096Barclays Merchant Finance Ltd.01/01/2099Open
097Barclays Securities Services (k01/01/2099Open
100Diani Branch01/01/2099Open
103Nairobi J.k.i.a Branch01/01/2099Open
105Village Market - Premier Life Centre01/01/2099Open
106Sarit 01/01/2099Open
109Yaya Centre - Premier Life Centre01/01/2099Open
111Naivasha Branch01/01/2099Open
113Market Branch01/01/2099Open
114Changamwe Branch01/01/2099Open
117Rahimtulla Trust Towers - Premier Life Centre01/01/2099Open
125Nakuru West Branch01/01/2099Open
128Bamburi Branch01/01/2099Open
130Harambee Ave - Premier Life Centre01/01/2099Open
132Kitale Branch01/01/2099Open
139Nyahururu Branch01/01/2099Open
140Two Rivers01/01/2099Open
144Treasury Operations01/01/2099Open
145Moi Avenue Mombasa - Premier Life Centre01/01/2099Open
151Cash Monitoring Unit01/01/2099Open
190Nanyuki Branch01/01/2099Open
206Karatina Branch01/01/2099Open
220Mombasa Nyerere Ave - Premier Life Centre01/01/2099Open
273Consumer Operations01/01/2099Open
300Finance Department01/01/2099Open
337Documents And Securities Dsc01/01/2099Open
340Retail Credit Team01/01/2099Open
354Credit Operations01/01/2099Open
400Head office01/01/2099Open
Bank: 5Bank of India (Clearing centre: 05)  
Branch codeBranch nameClosure dateStatus
000KenyattaAvenue,
001NkrumahRoad,
002IndustrialArea01/01/2099
003Westlands01/01/2099Open
005Eldoret01/01/2099Open
Bank: 6Bank of Baroda (Kenya Limited) (Clearing centre: 06)  
Branch codeBranch nameClosure dateStatus
000Nairobi Main01/01/2099Open
002Digo Road, Mombasa01/01/2099Open
004Thika01/01/2099Open
005Kisumu01/01/2099Open
006Sarit Centre01/01/2099Open
007Industrial Area01/01/2099Open
008Eldoret01/01/2099Open
009Nakuru01/01/2099Open
010Kakamega01/01/2099Open
011Nyali Mombasa01/01/2099Open
012Meru01/01/2099Open
015Diamond Plaza01/01/2099Open
016Mombasa Road01/01/2099Open
Bank: 7NCBA Bank Kenya PLC (Clearing centre: 07)  
Branch codeBranch nameClosure dateStatus
000Head Office01/01/2099Open
001Upper Hill01/01/2099Open
002Wabera Street01/01/2099Open
003Mama Ngina01/01/2099Open
004Westlands Branch01/01/2099Open
005Industrial Area01/01/2099Open
006Mamlaka01/01/2099Open
007Village Market01/01/2099Open
008Cargo Centre01/01/2099Open
009Park Side01/01/2099Open
016Galleria Mall01/01/2099Open
017Junction01/01/2099Open
018Thika Road Mall01/01/2099Open
019Greenspan Mall01/01/2099Open
020Moi Avenue Mombasa01/01/2099Open
021Meru01/01/2099Open
022Nakuru01/01/2099Open
023Nyali01/01/2099Open
024Diani01/01/2099Open
025Changamwe01/01/2099Open
026Eldoret01/01/2099Open
027Kisumu01/01/2099Open
028Thika01/01/2099Open
029Nanyuki01/01/2099Open
030Yaya Centre01/01/2099Open
031Lavington01/01/2099Open
032Machakos01/01/2099Open
033Kirinyaga road01/01/2099Open
034Karen Hub01/01/2099Open
035Garden City01/01/2099Open
036Two Rivers Mall01/01/2099Open
101City Centre01/01/2099Open
102NIC House01/01/2099Open
103Harbour House01/01/2099Open
104Head Office-Fargo01/01/2099Open
105Westlands01/01/2099Open
106The Junction Br.01/01/2099Open
107Nakuru01/01/2099Open
108Nyali01/01/2099Open
109Nkrumah Road01/01/2099Open
110Harambee01/01/2099Open
111Prestige-Ngong Road01/01/2099Open
112Kisumu01/01/2099Open
113Thika01/01/2099Open
114Meru01/01/2099Open
115Galleria (Bomas)01/01/2099Open
116Eldoret01/01/2099Open
117Village Market01/01/2099Open
118Sameer Park01/01/2099Open
119Karen01/01/2099Open
121Taj Mall01/01/2099Open
122ABC01/01/2099Open
123Thika Road Mall01/01/2099Open
124Changamwe Branch01/01/2099Open
125Kenyatta Avenue01/01/2099Open
126Riverside01/01/2099Open
127Machakos01/01/2099Open
128Lunga Lunga Square01/01/2099Open
129Kilimani01/01/2099Open
130Kitengela01/01/2099Open
131Kisii01/01/2099Open
132KMA Centre01/01/2099Open
133Buru Buru01/01/2099Open
134CPA Centre, Ruaraka01/01/2099Open
135Rongai01/01/2099Open
141Rosslyn Riviera01/01/2099Open
142Ciata Mall01/01/2099Open
143Parklands01/01/2099Open
144Nanyuki01/01/2099Open
145Malindi01/01/2099Open
146Kilifi01/01/2099Open
147Watamu01/01/2099Open
148Diani01/01/2099Open
149Kitale01/01/2099Open
200Narok Branch01/01/2099Open
201Lavington Branch01/01/2099Open
204Sarit Centre Branch01/01/2099Open
500Head Office01/01/2099Open
501Head Office01/01/2099Open
502Head Office01/01/2099Open
503Head Office01/01/2099Open
600Head Office01/01/2099Open
Bank: 9Central Bank of Kenya (Clearing centre: 09)  
Branch codeBranch nameClosure dateStatus
000Head Office01/01/2099Open
001Head Office01/01/2099Open
002Mombasa01/01/2099Open
003Kisumu01/01/2099Open
004Eldoret01/01/2099Open
Bank: 10Prime Bank Limited (Clearing centre: 10)  
Branch codeBranch nameClosure dateStatus
000H/o Riverside01/01/2099Open
001Kenindia01/01/2099Open
002Biashara01/01/2099Open
003Mombasa01/01/2099Open
004Westlands01/01/2099Open
005Industrial Area01/01/2099Open
006Kisumu01/01/2099Open
007Parklands01/01/2099Open
008Riverside Drive01/01/2099Open
009Card Centre01/01/2099Open
010Hurlingham01/01/2099Open
011Capital Centre01/01/2099Open
012Nyali01/01/2099Open
014Kamukunji01/01/2099Open
015Eldoret01/01/2099Open
016Karen01/01/2099Open
017Nakuru01/01/2099Open
019Thika01/01/2099Open
020Garden City01/01/2099Open
021Two Rivers01/01/2099Open
022UAP Towers01/01/2099Open
023Meru01/01/2099Open
024Lavington Branch01/01/2099Open
025Village Market01/01/2099Open

Appendice I : but des codes de paiement (INR)

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LISTE DES CODES D’USAGE À DES FINS DE RÉCEPTION EN INDE

GROUP NO.

PURPOSE GROUP NAME

PURPOSE CODE

DESCRIPTION

00

Compte de capital

P0017

Recettes dues à la vente d’actifs non financiers non produits (vente d’actifs incorporels comme des brevets, des droits d’auteur, des marques de commerce, etc., terres acquises par le gouvernement, utilisation des ressources naturelles) – Gouvernement

  

P0019

Recettes dues à la vente d’actifs non financiers non produits (vente d’actifs incorporels comme les brevets, les droits d’auteur, les marques de commerce, etc., utilisation des ressources naturelles) – Non Gouvernement

  

P0028

Recettes de transfert de capital (paiements de garantie, subvention d'investissement accordée par le gouvernement/organisation internationale, demandes exceptionnellement importantes d’assurance non-vie, y compris les réclamations découlant d’une calamité naturelle) - Gouvernement

  

P0029

Recettes de transfert de capital (paiements de garantie, subvention d’investissement accordée par le gouvernement non gouvernemental, demandes d’assurance non-vie exceptionnellement importantes, y compris les réclamations découlant d’une calamité naturelle) – Non gouvernement

  

P0099

Autres recettes en capital non incluses ailleurs

 

Compte financier

  
 

Investissement étranger direct

P0003

Rapatriement des investissements directs indiens à l’étranger (par succursales et filiales et associés en propriété exclusive) en actions

  

P0004

Rapatriement des investissements directs indiens à l'étranger (par des succursales et des filiales et associés en propriété exclusive) dans des instruments de dette

  

P0005

Rapatriement des investissements indiens à l’étranger dans l’immobilier

  

P0006

Investissement étranger direct effectué par des investisseurs étrangers en Inde en actions

  

P0007

Investissement étranger direct effectué par des investisseurs étrangers en Inde dans des instruments de dette.

  

P0008

Investissement étranger direct effectué par des investisseurs étrangers en Inde dans l’immobilier

 

Investissement de portefeuille étranger

P0001

Rapatriement des investissements du portefeuille indien à l’étranger en capitaux propres (actions)

  

P0002

Rapatriement des investissements du portefeuille indien à l’étranger dans des instruments de dette.

  

P0009

Investissement de portefeuille étranger effectué par des investisseurs étrangers en Inde en actions

  

P0010

Investissement de portefeuille étranger effectué par des investisseurs étrangers en Inde dans des instruments de dette.

 

Emprunts commerciaux externes

P0011

Remboursement des prêts accordés aux non-résidents

  

P0012

Prêts à long et moyen terme, dont l’échéance initiale est supérieure à un an, des non-résidents en Inde (emprunts commerciaux externes)

 

Crédits à court terme

P0013

Prêts à court terme d’une échéance initiale jusqu'à un an entre les non-résidents et l’Inde (Crédit commercial à court terme)

 

Capital bancaire

P0014

Reçus o/a Dépôts non résidents (FCNR(B)/NR(E)RA, etc.) {Les AD devraient les déclarer même si les fonds ne sont pas « échangés » en roupies}

  

P0015

Prêts et découverts pris par les AD pour leur propre compte (Tout montant de prêt crédité sur le compte NOSTRO qui ne peut pas être échangé en roupies doit également être déclaré)

  

P0016

Achat d’une devise étrangère contre une autre devise

 

Dérivés financiers et autres

P0020

Reçus en compte des paiements de marge, du paiement des primes et du montant du règlement, etc. dans le cadre d’opérations dérivées financières

  

P0021

Reçus en compte de la vente d’actions dans le cadre de l’option d’achat d’actions des employés

  

P0022

Recettes dues à d’autres investissements dans les ADR/DTS

 

Assistance extérieure

P0024

Aide extérieure reçue par l’Inde, par exemple des prêts multilatéraux et bilatéraux reçus par le gouvernement de l’Inde dans le cadre d’accords avec d’autres gouvernements / institutions internationales

  

P0025

Remboursements reçus en raison de l’aide extérieure prolongée par l’Inde

01

Exports (of Goods)

P0101

Valeur des factures d’exportation négociées/ achetées/actualisées, etc. (couvertes par la copie GR/PP/SOFTEX/EC des factures d’expédition, etc.) – Autres que le Népal et le Bhoutan

  

P0102

Réalisation des factures d’exportation (en ce qui concerne les marchandises) envoyées en recouvrement (valeur totale de la facture) – Autres que le Népal et le Bhoutan

  

P0104

Recettes contre l’exportation de marchandises non couvertes par la copie GR/PP/SOFTEX/CE de la facture d’expédition, etc. (dans le cadre du commerce intermédiaire/de transit, c’est-à-dire des exportations de pays tiers passant par l’Inde

  

P0105

Factures d’exportation (en ce qui concerne les marchandises) envoyées en recouvrement – autres que le Népal et le Bhoutan

  

P0106

Conversion des factures d'exportation en retard du NPD au mode de recouvrement

  

P0107

Réalisation des factures d’exportation npd (valeur totale à déclarer) – autres que le Népal et le Bhoutan

  

P0108

Marchandises vendues dans le cadre d’un commerce / Reçu contre la partie exportatrice du commerce*

  

P0109

Réalisation des exportations vers le Népal et le Bhoutan, le cas échéant

02

Transport

P0201

Recettes des tarifs excédentaires fret/passagers par les compagnies maritimes indiennes opérant à l’étranger

  

P0202

Recettes des dépenses d’exploitation des compagnies maritimes étrangères opérant en Inde

  

P0205

Recettes de la location opérationnelle (avec équipage) – Compagnies maritimes

  

P0207

Recettes des tarifs excédentaires fret/passagers par les compagnies aériennes indiennes opérant à l’étranger

  

P0208

Recettes des frais d’exploitation des compagnies aériennes étrangères opérant en Inde

  

P0211

Recettes de la location opérationnelle (avec équipage) – Compagnies aériennes

  

P0214

Recettes d’autres services de transport (débardage, surestaries, frais de manutention portuaire, etc.). (Compagnies maritimes)

  

P0215

Recettes d’autres services de transport (débardage, surestaries, frais de manutention portuaire, etc.). ( Compagnies aériennes)

  

P0216

Recettes des tarifs de fret -Compagnies maritimes opérant à l’étranger

  

P0217

Recettes du tarif passagers par les compagnies maritimes indiennes opérant à l’étranger

  

P0218

Autres recettes des compagnies maritimes

  

P0219

Recettes des tarifs de fret par les comapgnies aériennes indiennes opérant à l’étranger

  

P0220

Recettes du tarif passagers - Compagnies aériennes

  

P0221

Autres recettes des compagnies aériennes

  

P0222

Recettes des marchandises sous d’autres modes de transport (voies navigables intérieures, routes, chemins de fer, transports par pipeline et autres)

  

P0223

Recettes du tarif passager dans d’autres modes de transport (voies navigables intérieures, routes, chemins de fer et autres)

  

P0224

Services postaux et de messagerie par avion

  

P0225

Services postaux et de messagerie par mer

  

P0226

Services postaux et de messageries par d’autres moyens

03

Voyage

P0301

Achats via les voyages (Inclut les achats en vente libre, par les hôtels, emporiums, institutions, etc.) ainsi que le montant reçu par les virements TT/SWIFT ou le débit sur le compte non résident

  

P0302

Voyages d'affaires

  

P0304

Voyage pour un traitement médical, y compris les CT achetés par les hôpitaux

  

P0305

Voyage pour l’éducation

  

P0306

Autres recettes de voyage

  

P0308

Devises étrangères cédés par les touristes indiens de retour

05

Services de construction

P0501

Recettes en raison des services relatifs au coût de construction de projets en Inde

  

P0502

Recettes dues aux travaux de construction effectués à l’étranger par des entreprises indiennes

06

Services d'assurance et de retraite

P0601

Prime d’assurance-vie à l'exception de l’assurance temporaire

  

P0602

Assurance fret – relative à l'importation à l’exportation de marchandises

  

P0603

Autres primes d’assurance générale, y compris la prime de réassurance; et prime d’assurance-vie temporaire

  

P0605

Services auxiliaire y compris commission sur l’assurance

  

P0607

Reçus en raison des services auxiliaires (commission sur l'assurance)

  

P0608

Recettes en raison du règlement des réclamations.

  

P0609

Services de garantie standardisés

  

P0610

Prime pour les fonds de pension

  

P0611

Les droits périodiques à pension, par exemple les paiements mensuels trimestriels ou annuels des montants des pensions par les sociétés indiennes de fonds de pension.

  

P0612

Invocation de garanties standardisées

07

Services financiers

P0701

Intermédiation financière à l’exception des services bancaires d’investissement – Frais bancaires, frais de recouvrement, frais de LC, etc.

  

P0702

Banque d’investissement – courtage, sous commission d'écritures

  

P0703

Services auxiliaires – frais d’exploitation et de réglementation, services de garde, services de dépôt, etc.

08

Services de télécommunication, d’informatique et d’information

P0801

Conseil/mise en oeuvre de matériel

  

P0802

Conseil/mise en oeuvre de logiciels (autres que ceux couverts sous forme SOFTEX)

  

P0803

Base de données, frais de traitement des données

  

P0804

Réparation et maintenance d’ordinateurs et de logiciels

  

P0805

Services des agences de presse

  

P0806

Autres services d’information - abonnement aux journaux, périodiques, etc.

  

P0807

Exportations de logiciels hors site

  

P0808

Services de télécommunication, y compris les services de messagerie électronique et les services de messagerie vocale

  

P0809

Services par satellite, y compris navette spatiale et fusées, etc.

09

Services par satellite, y compris navette spatiale et fusées, etc.

P0901

Services franchisés

  

P0902

Recettes pour l’utilisation, par le biais d’accords de licence, d’originaux ou de prototypes produits (tels que manuscrits et films), de brevets, de droits d’auteur, de marques de commerce, de procédés industriels, de franchises, etc.

10

Autres services aux entreprises

P1002

Services liés au commerce – commission sur les exportations et les importations

  

P1003

Services de location opérationnelle (autres que la location financière) sans équipage d’exploitation, y compris location d’affrètement- Compagnies aériennes

  

P1004

Services juridiques

  

P1005

Comptabilité, audit, services de tenue de livres

  

P1006

Services de conseil en affaires et en gestion et services de relations publiques

  

P1007

Publicité, commerce équitable

  

P1008

Services de recherche et développement

  

P1009

Services architecturaux

  

P1010

Services agricoles comme la protection contre les insectes et les maladies, l’augmentation des rendements des récoltes, les services forestiers.

  

P1011

Envois de fonds vers l’intérieur pour l'entretien des bureaux en Inde

  

P1013

Services environnementaux 

  

P1014

Services d'ingénierie

  

P1015

Services de consultation fiscale

  

P1016

Service d’études de marché et de sondages d’opinion publique

  

P1017

Services d’édition et d’impression

  

P1018

Services miniers comme l’analyse des services de traitement sur place des minerais, etc.

  

P1019

Services d'agent de la commission

  

P1020

Services de commerce de gros et de détail 

  

P1021

Services de location opérationnelle (autres que la location financière) sans équipage d’exploitation, y compris les sociétés de location d’affrètement- Compagnies maritimes

  

P1022

Autres services techniques, y compris les services scientifiques et spatiaux

  

P1099

Autres services non inclus ailleurs

11

Services personnels, culturels et récréatifs

P1101

Services audiovisuels et connexes comme les services de production, de distribution et de projection de bandes cinématographiques et vidéo

  

P1103

Services de production, de distribution et de transmission de radio et de télévision

  

P1104

Services de divertissement

  

P1105

Musées, bibliothèques et services d'archives

  

P1106

Services de loisirs et d’activités sportives

  

P1107

Services éducatifs (p. ex. frais reçus pour les cours par coorespondance offerts aux non-résidents par les établissements indiens)

  

P1108

Service de santé (reçus en raison des services fournis par les hôpitaux indiens, les médecins, les infirmières, les services paramédicaux et similaires, etc. rendus à distance ou sur place)

  

P1109

Autres services personnels, culturels et récréatifs

12

Gouvernement non inclus ailleurs 

P1201

Entretien des ambassades étrangères en Inde.

  

P1203

Maintien d’institutions internationales telles que les bureaux de la mission du FMI, de la Banque mondiale, de l’UNICEF, etc. en Inde.

13

Revenu secondaire

P1301

Envois de fonds intérieurs de non-résidents indiens vers l’entretien familial et les économies.

  

P1302

Dons et dons personnels (certificat FCRA requis)

  

P1303

Dons à des institutions religieuses et caritatives en Inde (certificat FCRA requis)

  

P1304

Subventions et dons aux gouvernements et aux institutions caritatives établies par les gouvernements (certificat FCRA requis)

  

P1306

Reçus / Remboursement des impôts

  

P1307

Recettes dues aux transferts de migrants, y compris les effets personnels

14

Revenu primaire

P1401

Rémunération des employés

  

P1403

Envois de fonds vers des intérêts sur les prêts accordés aux non-résidents (prêts ST/MT/LT)

  

P1405

Envois de fonds vers les recettes d’intérêts des AD pour leur propre compte (sur les investissements).

  

P1408

Envoi de fonds intérieur des bénéfices par les succursales des entreprises indiennes d’IED (y compris les succursales bancaires) opérant à l’étranger.

  

P1409

Envois de fonds étrangers de dividendes (sur actions et actions de fonds d’investissement) par Indian FDI Enterprises, autres que les succursales, opérant à l’étranger

  

P1410

Envois de fonds à l’étranger en raison du paiement d'intérêts par des entreprises indiennes d’IED opérant à l’étranger à leur société mère en Inde.

  

P1411

Envoi de fonds intérieur des revenus d’intérêts en raison de l’investissement de portefeuille effectué à l’étranger par l’Inde

  

P1412

Envoi de fonds intérieur de dividendes en raison de l’investissement de portefeuille effectué à l'étranger par l’Inde sur des actions de fonds d’actions et d’investissement

  

P1499

Autres recettes

15

Autres

P1501

Remboursement /remises en raison des importations

  

P1502

Inversion des entrées erronées, remboursement du montant remis pour les non-importations.

  

P1503

Envois de fonds (reçus) par les résidents dans le cadre du processus d’appel d’offres international.

  

P1505

Exportations réputées (exportations entre ZES, ZFE et zones tarifaires intérieures) 

16

Services d'entretien et de réparation

P1601

Recettes en raison des services d’entretien et de réparation rendus pour les navires, navires, bateaux, navires de guerre, etc.

  

P1602

Receipts of maintenance and repair services rendered for aircrafts, Space shuttles, Rockets, military aircrafts, etc.

17

Services de fabrication

P1701

Recettes en raison du traitement des marchandises

Appendix XXIV Purpose of Payment Code (MYR)

View appendix in PDF

Purpose of Payment Code 

Category 

Purpose Code 

Description  

GOODS 

00000 

Food and live animals 

Merchandise consisting of the following: 

  1. Live animals, meat, meat preparations, birds’ eggs, and dairy products;
  2. Fish, crustaceans and amollusos;
  3. Vegetables and fruits; and
  4. Edible products and feed stuff e.g. cereals, cereal products, sugar, sugar preparations, honey, coffee, tea, cocoa, spices, feeding stuff for animals (excluding unmilled cereals) and other edible products.

GOODS 

01000 

Beverages and tobacco 

GOODS 

02000 

Crude materials, inedible, except fuels Merchandise consisting of the following: 

(a) Crude rubber (natural, synthetic and reclaimed) and rubber products; (b) Cork-wood and wood products e.g. wood, saw logs, veneer logs, sawn timber, and wooden railway sleepers;

  1. Textiles;
  2. Metalliferous ores and metal scrap; and
  3. Other crude materials e.g. hides, skins, raw fur skins, oil seeds, oleaginous fruits, pulp, waste paper, crude fertilizers, crude minerals, crude animal, and vegetable material including unmilled cereals.

GOODS 

03000 

Mineral fuels, lubricants and related materials Merchandise consisting of the following: 

  1. Refined petroleum and other related petroleum products;
  2. Crude petroleum;
  3. Natural gas and related manufactures;
  4. Electric current, coal, coke and briquettes; and (e) Other minerals, fuel and lubricants.

GOODS 

04000 

Animal and vegetable oils, fats and waxes Merchandise consisting of the following: 

  1. Animal or vegetable oils and fats e.g. soya bean oil, groundnut

oil, corn oil (crude, refined or fractionated) and coconut oil;

  1. Crude and refined palm oil;
  2. Palm kernel oil; and
  3. Other animal and vegetable oils, fats and waxes.

GOODS 

05000 

Chemicals    and    related    products,    not    classified     elsewhere 

Merchandise consisting of the following: 

  1. Industrial chemicals (including organic and inorganic);
  2. Dyeing, tanning and colouring materials;
  3. Medicinal and pharmaceutical products;
  4. Essential oils, resinoids and perfume materials; toilet, polishing and cleansing preparations;
  5. Plastics in primary and non-primary forms; and
  6. Other chemicals (including manufactured fertilizers).

Category 

Purpose Code 

Description  

GOODS 

06000 

Manufactured goods 

Merchandise consisting of the following: 

  1. Rubber manufactures;
  2. Textile yarn, fabrics, made-up articles, and related products; (c) Iron and steel;
  3. Non-ferrous metals and tin;
  4. Other metal manufactured goods;
  5. Leather, leather manufactures, dresses furskins, cock and wood manufactures (excluding furniture)
  6. Paper, paperboard, article of paper pulp, paper or paperboard; (h) Other non-metallic mineral manufactures; and (i) Other manufactured goods.

GOODS 

07000 

Machinery, non-customised  packaged software and transport equipment 

Merchandise consisting of the following: 

  1. Power generating machinery and equipment;
  2. Non-customised packaged software;
  3. Specialised machinery and general industrial machinery and equipment i.e. commercial on-the-shelf software and application e.g. Microsoft Office Suites;
  4. Office machines, EDP Equipment, metalworking machinery and machine parts;
  5. Computers and related parts and components;
  6. Other office machines and equipment;
  7. Telecommunications, sound recording and reproducing apparatus and equipment;
  8. Video and audio recordings on physical media i.e. disks and other devices;
  9. Electrical machinery, apparatus, appliances and parts thereof;
  10. Integrated circuits;
  11. Memory Chips (including flash memories);
  12. Other semiconductors, cathode thermionic valves and tubes, photocells, etc.; and
  13. Transport equipment and related spare parts e.g. aircraft, ships, yachts, road vehicles, and railway coaches, satellite and satellite launchers, and other related machinery and transport equipment thereof.

GOODS 

07100 

Power lines, pipelines and undersea communication   cables Merchandise consisting of power lines, pipelines and undersea communication cables. 

GOODS 

08000 

Miscellaneous manufactured articles  Merchandise consisting of the following: 

  1. Furniture and parts thereof;
  2. Articles of apparel and clothing accessories, bags and footwear; (c) Professional, scientific, photographic and optical instruments and apparatus, watches and clocks;
  3. Military and defence equipment; and
  4. Other manufactured articles, including prefabricated building materials, sanitary ware, plumbing, heating and lighting fixtures and fittings; and
  5. Optical goods, watches and clocks and other manufactured articles thereof.

Category 

Purpose Code 

Description  

GOODS 

09000 

Commodities and miscellaneous  transactions, not classified elsewhere 

Merchandise consisting of the following: 

(a) Miscellaneous transactions n.c.e consisting of postal packages; (b) Special transactions and commodities e.g. water supply, personal and household effects;

  1. Trade samples, returned goods, ship and aircraft spares, unissued banknotes, securities and coins except gold coins; and

  2. Bunkers and stores e.g. fuels, provisions, stores and supplies procured in airports/ports by aircraft, ships and other vessels.

GOODS 

09100 

Refunds relating to goods transactions 

To be used for any refund of Goods occurring in a different year i.e. original transaction occurred in year 1. Refund occurred in year 2. For refunds occurring in the same year as the original transaction (year of original transaction = year of refund), to use the same Goods purpose code as per the original transaction. 

GOODS 

09700 

Non-monetary gold 

Merchandise consisting of the following: 

  1. Gold in the form of bullion e.g. coins, ingots or bars with purity of at least 995 parts per thousands; and
  2. Gold powder and gold in other unwrought or semi manufactured forms.

Note: Jewellery, watches, and other merchandise that contains gold or augmented with gold are excluded from this classification and should be part of their respective goods category.

GOODS 

16711 

Merchanting trade in Malaysia 

Payments by Residents to Non-residents for purchases of goods/Receipts by Residents from Non-residents for sales of goods within Malaysia, without crossing the national frontier. 

GOODS 

16712 

Merchanting trade Abroad 

Payments to/receipts from Non-residents abroad in settlement of goods acquired from, and relinquished again, to another Non-resident abroad without crossing the national frontier.

SERVICES 

10010 

Goods for processing (manufacturing services on physical inputs that owned by others) 

Payments to/receipts from Non-resident for fees charged on goods received/dispatched for the purpose of processing which covers processing, assembly, labelling, packing and so forth to which this company does not own the goods processed. Inclusive of oil refining, liquefaction of natural gas, assembly of clothing and assembly of electronics. Excludes prefabricated construction and labelling, and packing incidental to transport.  

Category 

Purpose Code 

Description  

SERVICES 

11110 

Freight by air 

Inclusive of the loading on board and the unloading of goods from aircrafts if contracts between owners of goods and carriers require that the latter provide that services. 

SERVICES 

11120 

Freight by sea 

Inclusive of the loading on board and the unloading of goods from seagoing vessels if contracts between owners of goods and carriers require that the latter provide that services. Excludes transport by underwater pipelines (to be included under other modes of transportation). 

SERVICES 

11130 

Freight by other modes of transportation 

Inclusive of the loading on board and the unloading of goods from trains, trucks or other mode of transportation not identified elsewhere if contracts between owners of goods and carriers require that the latter provide that services. Include inland waterway transport i.e. rivers, canals and lakes; pipeline transport for transportation of petroleum, water, and gas; and electricity transmission from point of supply to transformers platform prior to distribution to consumers. Exclude distribution of petroleum, water, gas and electricity to consumers. 

SERVICES 

11210 

Passenger fare by air 

SERVICES 

11220 

Passenger fare by sea 

SERVICES 

11230 

Passenger fare by other modes of transportation 

SERVICES 

12110 

Airport services 

Payments to or receipts from Non-resident for services relating to cargo handling, storage and warehousing charges, pilotage, navigational aid and towage, air traffic control, cleaning of transport equipment in airports and airport landing facilities which are not included in freight services. Inclusive of associated agents' fees such as freight forwarding or brokerage services. 

SERVICES 

12120 

Port services 

Payments to or receipts from Non-resident for services relating to stevedoring and cargo handling, storage and warehousing charges, harbour dues and fees, anchorage and berthing facilities, tug boat services, pilotage, navigational aid and towage, cleaning of transport equipment at ports which are not included in freight services. Inclusive of associated agents' fees such as freight forwarding or brokerage services. 

SERVICES 

12130 

Other terminal facilities 

Payments to or receipts from Non-resident for services relating to the process of recovering a ship, its cargo or other property after a shipwreck or other casualty. Inclusive of towing, refloating, patching or repairing of sunken or grounded vessels or ships.  

Category 

Purpose Code 

Description  

SERVICES

12140

Postal and courier services 

Payments to or receipts from Non-resident for services of pickup, transport and delivery of letters, newspapers, periodicals, brochures, other printed matter, parcels and packages. Also include post office counter services such as sales of stamps, poste restante services, telegram services and mailbox rental services. Exclude financial services rendered by postal administration entities, mail preparation services (other business services) and services related to postal communication systems (telecommunication services). 

SERVICES

12210

Charter of aircraft (with crew) 

Payments to or receipts from Non-resident for the rentals of commercial aircrafts (with crews) for limited periods for the carriage of passengers. Exclude rentals or charters without crews (operating leasing) or financial leases. 

SERVICES

12220

Charter of ships and vessels (with crew) 

Payments to or receipts from Non-resident for the rentals of commercial vessels or ships (with crews) for limited periods for the carriage of passengers. Exclude rentals or charters without crews (operating leasing) or financial leases. 

SERVICES

12230

Charter of other modes of transport (with crew) 

Payments to or receipts from Non-resident for the rentals of commercial coaches and other mode of transport not identified elsewhere (with crews) for limited periods for the carriage of passengers. Exclude rentals or charters without crews (operating leasing) or financial leases. 

SERVICES

12310

Rentals/operating leasing of aircraft (without crew) 

Payments to/receipt from Non-resident for operational leases or rental of aircraft (without crews).

SERVICES

12320

Rentals/operating leasing of ships and vessels (without crew) 

Payments to/receipt from Non-resident for operational leases or rental of ships and vessels (without crews). 

SERVICES

12330

Rentals/operating leasing of other transport equipment (without crew) 

Payments to/receipt from Non-resident for operational leases or rental of other transportation equipment such as railways cars, containers, rigs and etc. (without crews). 

SERVICES

12400

Fees for salvage operations 

Payments to/receipts from Non-resident for services provided at terminal facilities for coaches, trucks or other mode of transport not classified elsewhere which are not included in freight services. Inclusive of associated agents' fees such as freight forwarding or brokerage services. 

SERVICES

12500

Repair and maintenance of aircraft, ships and other transport equipment 

Payments or receipts of maintenance and repair work by residents on goods that are owned by nonresidents (and vice versa). The repairs may be performed at the site of the repairer or elsewhere. Repairs and maintenance on ships, aircraft, and other transport equipment are included in this item. Exclude cleaning of transport equipment, construction maintenance and repairs, and maintenance and repairs of computers.

Category 

Purpose Code 

Description  

SERVICES 

13110 

Goods and services purchased by travelers 

Payments to or receipts from Non-resident for purchases and sales of travelers’ cheques, foreign currencies, bank drafts, and telegraphic transfers for goods and services acquired for use by travelers during their visits to host countries for holidays, participation in sports and other recreational and cultural activities, visits with friends and relatives, etc. 

SERVICES 

13300 

Travel for pilgrimage and religious observances 

Payments to or receipts from Non-resident for purchases and sales of travelers’ cheques, foreign currencies, bank drafts, and telegraphic transfers for goods and services acquired for use by travelers during their visits to host countries for holidays, participation in sports and other recreational and cultural activities, visits with friends and relatives, etc. 

SERVICES 

13400 

Travel for medical treatment 

Payments to or receipts from Non-resident for purchases and sales of travelers’ cheques, foreign currencies, bank drafts, and telegraphic transfers for goods and services acquired for use by travelers during their visits to host countries for health treatments, operations or surgeries fees and other health-related purposes. 

SERVICES 

13500 

Education-related  

Payments to or receipts from Non-resident for purchases and sales of travelers’ cheques, foreign currencies, bank drafts, and telegraphic transfers for goods and services acquired for use by students during their stay for education-related purposes i.e. short courses, degree, etc. 

SERVICES 

13210 

Goods and services purchased through business and official travel 

Payments to or receipts from travelers going abroad for all types of business activities; government and international organisations' employees on official travel; and carrier crew stopping off or laying over.

SERVICES 

13220 

Goods and services purchased by short term workers 

Payments to or receipts from Non-resident for purchases and sales or provisions of services to seasonal, border and other short-term workers (working permit or contract for a period of lesser than 12 months) in the economy of employment.  

SERVICES 

16100 

Telecommunication services 

Covers charges for telecommunication services (transmission of sound, images and other information by telephone, telex, telegram, cable, broadcasting, satellite, e-mail, Internet, facsimile services, teleconferencing, etc). 

Category 

Purpose Code 

Description  

SERVICES 

16210 

Construction and installation services in Malaysia 

Payments to or receipts from Non-residents for construction including sub-contracted work (e.g. ports, dams, bridges, roads, airports, oil and gas platform, refineries, floating structures and plants), renovation and installation of electrical and mechanical systems in Malaysia. Includes activities undertaken in connection with the prospecting and exploration of all types of minerals (exclude imports and exports of goods) and including repair and maintenance plant, building, road, fencing and drainage. 

SERVICES 

16220 

Construction and installation services abroad 

Payments to or receipts from Non-residents for construction including sub-contracted work (e.g. ports, dams, bridges, roads, airports, oil and gas platform, refineries, floating structures and plants), renovation and installation of electrical and mechanical systems abroad. Includes activities undertaken in connection with the prospecting and exploration of all types of minerals (exclude imports and exports of goods) and including repair and maintenance plant, building, road, fencing and drainage. 

SERVICES 

16311 

Premium paid/received  on high risk insurance/takaful  relating to fire, marine, aviation, etc 

Payments to or receipts from insurance company's charges for the policy and the service it renders to the policyholders, usually paid in advance relating to high risk insurance/takaful. 

SERVICES 

16312 

Premiums paid/received on other general insurance/takaful 

Payments to or receipts from insurance company's charges for the policy and the service it renders to the policyholders, usually paid in advance relating to other general insurance/takaful. 

SERVICES 

16313 

Premium paid/received on life insurance/takaful 

Payments to or receipts from insurance company's charges for the policy and the service it renders to the policyholders, usually paid in advance relating to life insurance/takaful. 

SERVICES 

16314 

Premiums paid/received on reinsurance/retakaful 

Payments to or receipts from insurance company's charges for the policy and the service it renders to the policyholders, usually paid in advance on reinsurance/retakaful arrangement. 

SERVICES 

16315 

Premium   paid/received   on   insurance/takaful   on  goods   

Payments to or receipts from insurance company's charges for the policy and the service it renders to the policyholders, usually paid in advance on exported/imported goods.  

SERVICES 

16321 

Claims settlements on high risk insurance/takaful relating to fire, marine, aviation, etc. 

Payments to or receipts from Non-residents on the actual settlement on high risk insurance/takaful. 

Category 

Purpose Code 

Description 

SERVICES 

16322 

Claims settlements on other general insurance/takaful 

Payments to or receipts from Non-residents on the actual settlement on other general insurance/takaful. 

SERVICES 

16323 

Claims settlements on life insurance/takaful 

Payments to or receipts from Non-residents on the actual claims/benefits paid to beneficiaries on life insurance/takaful. 

SERVICES 

16324 

Claims paid/received on reinsurance/retakaful 

Payments to or receipts from Non-residents on the actual claims paid on reinsurance/retakaful. 

SERVICES 

16325 

Claims paid/received on insurance/takaful  on goods 

Payments to or receipts from Non-residents on the actual claims paid on the insured imported/exported goods. 

SERVICES 

16332 

Auxiliary Insurance Services 

Payments to or receipts from Non-residents on the provision of services that are closely related to insurance/takaful and pension fund operations. Inclusive of agents’ commissions, insurance brokering and agency services, insurance and pension consultancy services, evaluation and loss adjustment services, actuarial services, salvage administration services, and regulatory and monitoring services on indemnities and recovery services. These services are charged through explicit charges. 

SERVICES 

16410 

Explicitly-charged financial services 

Covers all charges relating to financial intermediation services and auxiliary services (except those of insurance enterprises and pension funds) such as commissions and fees for letters of credit, lines of credit, credit rating services, financial leasing services, foreign exchange transactions, consumer and business credit services, brokerage services, underwriting services, arrangements for various hedging instruments, financial market operational and regulatory services, security custody services, etc. Include early and late repayment fees, penalties and account charges. 

SERVICES 

16420 

Explicit margins on buying and selling of financial instruments 

Covers all charges imposed by dealers or market-makers in financial instruments, if able to be determined explicitly. Alternatively, is equal to the margin between buying and selling prices of foreign exchange, shares, bonds, notes, financial derivatives and other financial instruments. 

SERVICES 

16430 

Explicitly-charged asset management services 

Covers all charges of holding financial assets on behalf of owners which include administrative expenses such as payments to fund managers, custodians, banks, accountants or lawyers or their own staffs. 

Category 

Purpose Code 

Description  

SERVICES 

16440 

Financial intermediation  service charges indirectly measured 

(FISIM)  

Margins between interest payable and the reference rate on loans and deposits (derived transaction). 

SERVICES 

16510 

Computer services 

Covers charges for hardware and software related services and data processing services which includes sales of customised software and related licenses to use but excluding for reproduction and redistribution;  development, production, supply and documentation of customised software, including operating systems, made to order for specific users; non-customised (mass-produced) software downloaded or otherwise electronically delivered, whether with a periodic license fee or a single payment; license to use non-customised (mass-produced) software provided on a storage device such as a disk or CDROM with a periodic license fee; and sales and purchases of originals and ownership rights for software systems and applications. Also include hardware and software consultancy and implementation services, hardware and software installation, maintenance and repairs of computers and peripheral equipment, data recovery services, programming of systems, systems maintenance and other support services such as training as part of consultancy, data processing and hosting services, computer facilities management and other related computer services. Exclude purchase and selling of computer hardwares. 

SERVICES 

16520 

 Information services 

Covers charges for news agency services and other information services which includes provision of news, photographs and feature articles to the media; database services such as database conception, data storage and dissemination of data and database, online and magnetic, optical or printed media and web search portals. Also include direct non-bulk subscriptions to newspapers and periodicals, other online content provision services, library and archive services. 

SERVICES 

16610 

Charges associated with intellectual property rights 

Charges for the use of proprietary rights, such as patents, trademarks, copyrights, industrial processes and designs, trade secrets, and franchises, where rights arise from research and development, as well as from marketing. 

SERVICES 

16620 

License fees to reproduce and distribute intellectual property 

Charges for licences to reproduce and/or distribute intellectual property embodied in produced originals or prototypes, such as copyrights on books and manuscripts, computer software, cinematographic works and sound recordings, and related rights, such as for the recording of live performances and for television, cable or satellite broadcast. 

SERVICES 

16720 

Sharing of administrative  expenses 

Payments to/receipt from Non-resident head offices and branches arising from the sharing of administrative and operating expenses. 

Category 

Purpose Code 

Description  

SERVICES 

16730 

Research and development 

Covers charges for services associated with basic research, applied research, and experimental development of new products and processes. Activities in the physical sciences, social sciences and humanities are covered. This include the development of operating systems that represent technological advances and commercial research related to electronics, pharmaceuticals and biotechnology. It also include other product development that may give rise to patents. Outright sales of the results of research and development (such as patents, copyrights and sale of information about industrial processes) are also included. However, amounts payable for use of proprietary rights arising from research and development are included under ‘charges for use of intellectual property’. 

SERVICES 

16740 

Architectural,  engineering, and other technical services 

Covers charges for services related to architectural design and other development project; planning and project design and supervision of dams, bridges, airports, housing projects, turnkey projects, product testing and certification, drilling services etc. Including repair and maintenance on manufacturing machinery and electrical item. 

SERVICES 

16750 

Agricultural, mining, and on-site processing 

Covers charges for services associated with agricultural, mining and oil and gas extraction. Agricultural services includes provision of agricultural machinery with crew, harvesting, treatment of crops, pest control, animal boarding, animal care and breeding services. Mining, and oil and gas extraction related services covers drilling, derrick building, repair and dismantling services and oil and gas well casing cementing, mineral prospecting and exploration, as well as mining engineering and geologic surveying.  

SERVICES 

16760 

Advertising, market research and public opinion polling services 

Covers charges for advertising, market research for design, creation, and marketing of advertisements by advertising agencies; media placement, including the purchase and sale of advertising space; exhibition services provided by trade fairs; promotion of products abroad; market research; and public opinion polling abroad on various issues. Include also commissions, brokerage fees levied by non-financial intermediaries. 

SERVICES 

16771 

Legal services 

Covers charges for services relating to legal advice, judicial and statutory procedures which includes legal advisory, legal representation, drafting services for legal documentation and instruments, certification consultancy, and escrow and settlement services. 

SERVICES 

16772 

Accounting services 

Covers charges for services relating to accounting, auditing, book keeping and tax consulting which includes the recording of commercial transactions for businesses and others, examination services for accounting records and financial statements, business tax planning and consulting, and preparation of tax documents. 

Category 

Purpose Code 

Description  

SERVICES 

16773 

Management consulting services 

Covers charges for services associated with provision of advice, guidance or operational assistance to business and public relations services which includes advisory, guidance and operational assistance services proceeded to businesses for business policy and strategy, overall planning, structuring and control of an organisation. Includes management auditing, market management, human resources, production management and project management consulting, and services related to improving the image of the clients and their relations with public and other institutions. 

SERVICES 

16780 

Rentals/operating leasing of dwellings, other buildings and machinery 

Payments to/receipt from Non-resident for operational leases or rental of real estate, i.e. buildings and land; rent and operational lease of structures, machinery and equipment (exclude transport equipment). Exclude rental or operational leases of real estates by international organisations, embassies or other government-related institutions. 

SERVICES 

16791 

Trade-related services 

Covers charges and commissions on goods and service transactions payable to merchants, commodity brokers, dealers, auctioneers and commission agents. These services include, for example, the auctioneer’s fee or agent’s commission on sales of ships, aircraft and other goods. 

SERVICES 

16792 

Waste treatment services 

Covers charges for services associated with waste treatment and depollution which includes treatment of radioactive and other waste, stripping of contaminated soil, cleaning up of pollution including oil spills, restoration of mining sites, and decontamination and sanitation services. Include other services relating to the cleaning or restoring of the environment. 

SERVICES 

16810 

Audio-visual and artistic related services 

Covers charges relating to audio-visual activities (movies, music, radio and television) and services relating to the performing arts. Includes production of motion pictures, radio and television programmes and musical recordings, performing arts and other live entertainment event presentation and promotion services, mass produced audio-visual products purchased or sold outright for perpetual use electronically, purchases and sales of ownership rights for entertainment such as radio and television broadcast originals, sound recordings, motion pictures, videotapes, television and readio programme over which legal or de facto ownership can be established by copyright, services provided by performing artists, authors, composers, sculptors and models, services provided by independent set, costume and lighting designers. Excludes audio-visuals stored in CD-ROM, disk or other mediums. 

SERVICES 

16820 

Health services 

Covers charges relating to general and specialised human health services supplied by hospitals, doctors, nurses and paramedical and similar personnel, as well as laboratory and similar services rendered remotely or on-site but the consumer does not leave the economic residence whilst consuming the services. Include diagnostic-imaging services and pharmaceutical, radiology and rehabilitation services.

Category 

Purpose Code 

Description  

SERVICES

16830

Education services 

Covers charges relating to all levels of education whether delivered through correspondence courses, via television, satellite or the internet, or by teachers, among others, who supply services directly in host economies. 

SERVICES

16840

Heritage and recreational services 

Covers charges relating to services associated with museums and other cultural, sporting, gambling and recreational activities, except those involving persons outside their economy of residence (travel). 

SERVICES

16850

Other personal services 

Covers charges relating to services relating to social services, membership dues of business associations, domestic services, etc. 

SERVICES

16900

Other services transactions not identified elsewhere  (to be used upon consultation with the Bank) 

SERVICES

16910

Refunds relating to services transactions 

To be used for any refund of Services transaction occurring in a different year i.e. original transaction occurred in year 1. Refund occurred in year 2. For refunds occurring in the same year as the original transaction (year of original transaction = year of refund), to use the same Services purpose code as per the original transaction. 

INVESTMENTS

 14110

Direct investment income 

Refers to profits and dividends received from/paid to Non-resident as a result of a direct investor’s investment in branches, subsidiaries and associates operating outside in the host economy. 

INVESTMENTS

 14120 

Portfolio investment income 

Refers to dividends received from/paid to Non-residents arising from holdings of equity shares and other forms of participation in the equity of enterprises. 

INVESTMENTS

 14140 

Investment  income   attributable  to  Non-resident  policyholders  in   insurance,  pension schemes and standardised guarantees Refers to: (a) Investment income earned on the assets invested to meet insurance companies’ provision liabilities is attributable to insurance policyholders (premium supplements); and

(b) Investment income attributable to beneficiaries of pension schemes and is repaid to the pension fund (premium supplements for life).

Category 

Purpose Code 

Description 

INVESTMENTS 

14210 

Interest  paid   to/  received  from   related  Non-resident  company relating  to   loan  obligations, including non-participating  preference shares and financial leases 

INVESTMENTS 

14220 

Interest paid to/ received from non-related Non-resident company relating to loan   obligations, including non-participating  preference shares and financial leases 

INVESTMENTS 

14230 

Interest  paid   to/received   from  Non-residents   on   deposits  and negotiable   instruments   of deposits (NIDs) 

INVESTMENTS 

14240 

Interest paid to/received from Non-residents on investment in bonds and notes 

INVESTMENTS 

14250 

Interest paid to/received from Non-residents on money market instruments 

INVESTMENTS 

14260 

Interest paid to/received from Non-residents on Cash Pooling arrangement 

INVESTMENTS 

14310 

Wages and salaries in cash 

Covers amounts payable in cash (or any other financial instruments used as means of payments) to employees in return for labour input rendered, before deducting withholding taxes and employees’ contributions to social insurance schemes. Included are basic wages and salaries; extra pay for overtime, night work, and weekend work; cost of living allowances, local allowances, and expatriation allowances; bonuses; annual supplementary pay, such as “thirteenth month” pay; allowances for transportation to and from work; holiday pay for official holidays or annual holidays; and housing allowances. Excludes the reimbursement by employers of expenditures made by employees in order to enable them to take up new or relocated jobs (e.g., reimbursement for travel and related expenses) or expenditures on items needed to carry out their work (e.g., tools or special clothing). 

INVESTMENTS 

14320 

Wages and salaries in kind/benefits attributable to employees 

Covers amounts payable in the form of goods, services, interest forgone, and shares to employees in return for labor input rendered. Include meals; accommodation; sports, recreation, or holiday facilities for employees and their families; transportation to and from work; goods and services from the employer’s own processes of production; bonus shares distributed to employees; and so forth. The goods or services may be provided free or at a reduced cost. Also includes the Employee Stock Options (ESOs). 

INVESTMENTS 

14330 

Employer’s social contributions 

Contributions paid by employers on behalf of employees to social security schemes or to private insurance or pension funds in order to secure benefits for employees.  

Category 

Purpose Code 

Description  

INVESTMENTS 

14410 

Taxes on products and productions 

Covers cross-border payments/receipts of taxes on products; which includes value-added taxes, import duties, export taxes, and excise; on productions; which includes payroll taxes, recurrent taxes on buildings and land, and business licenses. 

INVESTMENTS 

14420 

Subsidies on products and productions 

Covers cross-border payments/receipts of subsidies on products and productions. 

INVESTMENTS 

14430 

Rental on natural resources 

Covers income receivable for putting national resources at the disposal of Nonresidents. Include amounts payable for the use of land extracting mineral deposits and other subsoil assets, and for fishing, forestry, and grazing rights (also known as royalties). Also include goverment charges on usage on land designated for embassies or military bases. 

GOVERNMENT 

15100 

Malaysian government offices abroad and foreign offices in 

Malaysia  

Transactions with Government offices abroad or foreign offices in Malaysia. (e.g. diplomatic, embassies and students department, military units and other agencies). Including visa. 

GOVERNMENT 

15200 

International organisations 

Covers transactions between Malaysian Government offices and international organisations. 

GOVERNMENT 

15300 

 Trade missions 

GOVERNMENT 

15400 

Commission & other charges relating to loan obligations of the Malaysian Government 

GOVERNMENT 

15500 

The Bank minting of coins and printing of notes 

SPECIAL 

17010 

Inter-company  settlement         for         offsetting           payables against receivables 

SPECIAL 

17020 

Transfer by a company to/from its own current account overseas 

SPECIAL 

17040 

Transfer of funds between overseas accounts of same resident company 

SPECIAL 

17050 

Transfer of funds between banking institutions’   nostro accounts on behalf of specific resident company 

SPECIAL 

17060 

Transfer of funds between overseas accounts maintained by different resident companies 

Category 

Purpose Code 

Description  

SPECIAL 

17070 

Transfer  by a resident  (exclude   bank) to/from  current account overseas  of another  resident company 

SPECIAL 

17080 

Settlement between Remittance Services Providers (RSPs) with resident financial institutions 

GOVERNMENT 

SECTOR 

21110 

Grants, aid, donations and unclaimed monies 

Gifts of food, clothing, other consumer goods, medical supplies, etc. associated with relief efforts in the wake of famine, earthquakes, other natural disasters, war, or other actions (administrative costs directly associated with aid are included). 

GOVERNMENT 

SECTOR 

21120 

Pension, gratuity 

Contributions      for          pension               funds     and        gratuity               between resident/Nonresident government as one party and resident/Non-resident employees as the other party. 

GOVERNMENT 

SECTOR 

22130 

Other capital transfers (government sector) 

Includes investment grants, in cash or in kind, made by governments to Non-residents, or vice versa, to finance all or part of the cost of acquiring fixed assets. Also include inheritance taxes, death duties, gift taxes, and compensation payments by government to Non-residents for damages to capital assets or serious injuries. 

GOVERNMENT 

SECTOR 

21131 

Taxes on income, wealth and other taxable assets (government sector) 

Covers transfers on payments or receipts of taxes levied on income earned by nonresidents from the provision of labour or financial assets including capital gains arising from assets to the Malaysia Government. Includes taxes on interest and dividends, taxes on financial transactions such as taxes on issue, purchase and sales of securities. Exclude taxes on rent and ownership of land, and inheritance taxes. 

GOVERNMENT 

SECTOR 

21132 

Fines and penalties (government sector) 

Covers transfers on payments or receipts of fines and penalties imposed by/to nonresidents by courts of law to Malaysia Government. 

GOVERNMENT 

SECTOR 

21133 

Social contributions and benefits (government sector) 

Covers transfers on payments or receipts of actual contributions made by households to social security schemes and employment related schemes to Malaysia Government and actual claims by policyholders of social security schemes and employment related schemes from Malaysia Government excluding pensions and gratuity. 

GOVERNMENT 

SECTOR 

21140 

Compensation  and pledging 

Compensation arising from court awards and default contract; pledging of security deposits and performance/tender bonds. 

Category 

Purpose Code 

Description  

PRIVATE SECTOR 

21210 

Grants and gifts 

Transfers in the form of gifts and dowries to individuals and contributions, donations or grants to non-profit organisations. 

PRIVATE SECTOR 

21220 

Workers’ remittances 

Covers transfers by migrants who are employed in new economies. (A migrant is a person who comes to an economy and stays, or is expected to stay, for a year or more). 

PRIVATE SECTOR 

21230 

Legacies, compensations  and prizes 

Transfers on account of legacies, inheritances and court awards including alimony, fines and compensation for damages; compensation and other settlements for default in commercial contracts (not covered by insurance), prizes and winnings; pledging of security deposits and performance/tender bonds. 

PRIVATE SECTOR 

21241 

Taxes on income, wealth and other taxable assets (private sector) 

Covers transfers on payments or receipts of taxes levied on income earned by nonresidents from the provision of labour or financial assets including capital gains arising from assets. Includes taxes on interest and dividends, taxes on financial transactions such as taxes on issue, purchase and sales of securities. Exclude taxes on rent and ownership of land, inheritance taxes and taxes imposed or paid by Malaysia government (refer current transfer for Government Sector). 

PRIVATE SECTOR 

21242 

Fines and penalties (private sector) 

Covers transfers on payments or receipts of fines and penalties imposed by/to nonresidents by courts of law. Exclude fines and penalties imposed or paid by Malaysia government (refer current transfer for Government Sector). 

PRIVATE SECTOR 

21245 

Net premiums on non-life insurance and standardised guarantees 

PRIVATE SECTOR 

21246 

Non-life insurance claims and calls under standardised guarantees 

PRIVATE SECTOR 

22220 

Migrant transfer 

Contra entries to the flows of goods and changes in financial items that arise from the migration (change of residence for at least a year) of individuals from one economy to another. 

PRIVATE SECTOR 

22230 

Other capital transfers (private sector) 

Includes investment grants, in cash or in kind, made by non-government entities to Nonresidents, or vice versa, to finance all or part of the cost of acquiring fixed assets. Also include inheritance taxes, death duties, gift taxes, and compensation payments by non-government entities to Nonresidents for damages to capital assets or serious injuries. 

Category 

Purpose Code 

Description  

PRIVATE SECTOR

23000

Acquisition/ disposal of non-produced,   non-financial assets 

Comprises acquisition or disposal of non-produced, tangible assets (land and subsoil assets) acquisition or disposal of non-produced, intangible assets, such as patents, copyrights, trademarks, franchises, goodwill, etc. and leases or other transferable contracts. 

CREDIT 

FACILITIES 

31111 

Extension/receipt  (drawdown) of long-term term loan to/from Nonresident 

CREDIT 

FACILITIES 

31112 

 Repayment of principal to/by Non-resident on long-term term loan 

CREDIT 

FACILITIES 

31113 

Prepayment of principal to/by Non-resident on long-term term loan 

CREDIT 

FACILITIES 

31121 

Extension/receipt  (drawdown) of short-term term loan to/from Nonresident 

CREDIT 

FACILITIES 

31122 

Repayment of principal to/by Non-resident on short-term term loan 

CREDIT 

FACILITIES 

31123 

Prepayment of principal to/by Non-resident on short-term term loan 

CREDIT 

FACILITIES 

31311 

Issuance 

Payment to/receipt from Non-resident arising from residents’ subscription 

to/issuance         of           the         non-participating               redeemable/nonredeemable preference shares. 

CREDIT 

FACILITIES 

31312 

Redemption  

Payments to/receipt from Non-resident upon redemption date of the nonparticipating redeemable/non-redeemable preference shares. 

CREDIT 

FACILITIES 

31411 

Financial lease extension to/receipt from Non-residents 

CREDIT 

FACILITIES 

31412 

Repayment of financial lease to/receipt from Non-residents 

CREDIT 

FACILITIES 

31413 

Prepayment of financial lease to/receipt from Non-residents 

CREDIT 

FACILITIES 

31511 

Credit facilities extension to/receipt from Non-resident 

Category  

Purpose Code 

Description  

CREDIT 

FACILITIES 

31512 

Repayment of credit facilities to/by Non-resident 

CREDIT 

FACILITIES 

31513 

Prepayment of credit facilities to/by Non-resident 

CREDIT 

FACILITIES 

31611 

Extension/receipt of cash pooling from Non-resident 

CREDIT 

FACILITIES 

31612 

Repayment of cash pooling to/by Non-resident 

CREDIT 

FACILITIES 

31613 

Prepayment of cash pooling to/by Non-resident 

CREDIT 

FACILITIES 

31621 

Extension/receipt of cash pooling from Non-resident 

CREDIT 

FACILITIES 

31622 

Repayment of cash pooling to/by Non-resident 

CREDIT 

FACILITIES 

31623 

Prepayment of cash pooling to/by Non-resident 

CREDIT 

FACILITIES 

31911 

Extension to /receipt from Non-resident (Long Term)

CREDIT 

FACILITIES 

31912 

Repayment of other loans facilities to/by Non-resident (Long Term) 

CREDIT 

FACILITIES 

31913 

Prepayment of other loans facilities to/by Non-resident (Long Term) 

CREDIT 

FACILITIES 

31921 

Extension to /receipt from Non-resident (Short Term) 

CREDIT 

FACILITIES 

31922 

Repayment of other loans facilities to/by Non-resident (Short Term) 

CREDIT 

FACILITIES 

31923 

Prepayment of other loans facilities to/by Non-resident (Short Term) 

CREDIT 

FACILITIES 

33000 

Employee stock options 

CREDIT 

FACILITIES 

34000 

 Subscriptions/          Contributions   to/  Reimbursement           from 

International Organisations 

Subscriptions/ Contributions to/ reimbursement from International Institutions such as IBRD, ADB, IDB, BIS, etc, other than IMF.  

Category 

Purpose Code 

Description 

DIRECT 

INVESTMENT 

35130 

Mergers and acquisitions 

Arise when two or more companies agree to combine into a single operation. Acquisitions involve the purchase of one company or group of companies. 

DIRECT 

INVESTMENT 

35140 

Equity investment other than mergers and acquisitions 

Equity investment of a parent company i.e. direct investor in it's subsidiaries or affiliates i.e. direct investment enterprise, through the purchase of existing shareholders' interests or subscription in the expanded paid up capital of the entity, or through share swaps. Also includes equity investment for the establishment of a new entity. 

DIRECT 

INVESTMENT 

35200 

Liquidation of investment 

Refer to the payment/receipt of funds arising from the sale of businesses owned by foreign/domestic owners of such businesses in 

Malaysia/abroad.  

DIRECT 

INVESTMENT 

35300 

Head office accounts in branches 

Capital provided to /received by branches from head office with no repayment obligation. 

DIRECT 

INVESTMENT 

35400 

Capital Expenditure in Special Enterprises/Projects 

Capital expenditure in special enterprises/projects by agreement and no entity is created. Inclusive of cash calls. 

INVESTMENTS 

36110 

CORP. STOCK & SHARE Issued by Residents in domestic capital market 

INVESTMENTS 

36120 

CORP. STOCK & SHARE Issued by Residents in international markets 

INVESTMENTS 

36130 

CORP. STOCK & SHARE Issued by Non-Residents in international markets 

INVESTMENTS 

36140 

CORP. STOCK & SHARE Issued by Non-Residents in domestic capital market 

INVESTMENTS 

36210 

Bond & Notes Issued by residents in domestic capital market 

INVESTMENTS 

36220 

Bond & Notes Issued by residents in international markets 

Category 

Purpose Code 

Description 

INVESTMENTS

 36230 

Bond & Notes Issued by Non-residents in international markets 

INVESTMENTS

 36240 

Bond & Notes Issued by Non-residents in domestic capital market 

INVESTMENTS

 36310 

Money Market Issued by residents in domestic capital market 

INVESTMENTS

 36320 

Money Market Issued by residents in international markets 

INVESTMENTS

 36330 

Money Market Issued by Non-residents in international markets 

INVESTMENTS

 36340 

Money Market Issued by Non-residents in domestic capital market 

INVESTMENTS

 36410 

Purchase/sale of Malaysian Government securities 

INVESTMENTS

 36420 

Purchase/sale of Foreign Government securities 

FINANCIAL DERIVATIVES 

37100 

Swaps  

Refers to a contractual agreement involving two parties agreeing to exchange, over time and according to predetermined rules, streams of payment on the same amount of indebtedness. 

FINANCIAL DERIVATIVES 

37200 

Forwards  

Refers to agreement whereby the counter-parties agree to exchange, on a specified date, a specified quantity of an underlying item (real or financial) at an agreed-upon contract price (the strike price). 

FINANCIAL DERIVATIVES 

37300 

Futures  

Refers to a contractual agreement between a buyer and seller to take/deliver a standard quantity and quality of an underlying instrument or commodity at an agreed price on a specified date. 

FINANCIAL DERIVATIVES 

37400 

Options  

Refers to a contract, which gives the holder the right, without obligation, to purchase or sell certain quantity of an underlying asset at a stipulated price on or before a specified date. 

FINANCIAL DERIVATIVES 

37900 

Others derivatives 

Includes warrants and other derivatives. 

Category 

Purpose Code 

Description  

OTHER 

INVESTMENT

39111 

 

Purchase/sale of real estate in Malaysia (commercial) 

OTHER 

INVESTMENT

39112 

 

Purchase/sale of real estate in Malaysia (residential) 

OTHER 

INVESTMENT

39121 

 

Purchase/sale of real estate abroad (commercial) 

OTHER  

INVESTMENT

39122  

 

Purchase/sale of real estate abroad (residential) 

DEPOSITS 

39210 

Placement/withdrawal of deposits of residents with/from financial institutions abroad 

DEPOSITS 

39220 

Placement/withdrawal  of   deposits  of  residents   with/from  offshore financial  institutions  in Labuan 

 

 

 

Appendix XXV - Purpose of Payment Code (AOA)

View appendix in PDF

 

2. Classification Table A. General Goods 

 

 

A01. Raw Materials and Supplies 

 

 

A01.01 

 Platinum 

 

 

A01.02 

Crude Oil 

 

 

A01.03 

Refined petroleum products 

 

 

A01.04 

Diamonds 

 

 

A01.05 

Steel 

 

 

A01.06 

Coal 

 

 

A01.07 

Iron Ore 

 

 

A01.08 

Copper (processed and unprocessed copper, including copper wire, electrical cables, etc.) 

 

 

A01.09 

Metals (including cobalt, nickel, manganese ore/concentrate, zinc, zinc concentrate, etc.) 

 

 

A01.10 

Processed Mineral Products (including cement, lime, etc.) 

 

 

A01.11 

Electricity 

 

 

A01.12 

Water 

 

 

A01.13 

Unprocessed animal products (including hides, raw hides, leather, leather goods, etc.) 

 

 

A01.99

Raw materials and supplies - Others

 

 

A02. Food Products or Foodstuffs

 

 

A02.01 

Processed Crops and Agricultural Products (including sugar, peanut butter, corn meal, cotton yarn, etc.) 

 

 

A02.02 

Unprocessed crops and agricultural products (including vegetables, fruits, soya beans, maize, wheat, meslin, cotton seed, etc.) 

 

 

A02.03

Livestock (including cattle, sheep, goats, horses, ostriches, small animals, chickens, pigs, etc.) 

 

 

A02.04

Processed and unprocessed meat and fish (including sausages, 

sausages, scallops, cuts of meat, shellfish, lobster, crab, etc.)

 

 

A02.05

Beverages(including alcoholic and non-alcoholic beverages, etc.)

 

 

A02.99

Food products - Others

 

 

A03. Capital Goods

 

 

A03.01

Capital goods (including industrial boilers, equipment, etc.)

 

 

A04. Medicines or Related Products

 

 

A04.01

Medicines

 

 

A04.02

Chemicals (including sulfuric acid, soap, detergent powder, uranium oxide, etc.)

 

 

A04.99

Medicines or related products - others

 

 

A05. Parts and Accessories

 

 

A05.01 

Goods exported via the country's Post Office 

 

 

A05.02 

Scrap metal 

 

 

A05.99 

Parts and Accessories - Others 

 

 

A06. Others

 

 

A06.01 

Triangular Trade Goods - Triangular trade purchase 

 

 

A06.02 

Triangular trade goods - Triangular trade sale 

 

 

A06.03 

Shipping supplies - In ports 

 

 

A06.04 

Shipping supplies - At airports 

 

 

A06.05 

Shipping supplies - Others 

 

 

A06.06 

Non-monetary gold 

 

 

A06.99 

Others 

 

 

B. Travels

 

 

B01. Work Travel

 

 

B01.01

Public Sector

 

 

B01.02

Private Sector

 

 

B01.99

Others

 

 

B02. Personal Travel

 

 

B02.01

Health Travel

 

 

B02.02

Travel for Educational or Scientific Purposes

 

 

B03. Travel for Tourism

 

 

B03.01

Accommodation

 

 

B03.02

Local transport

 

 

B03.03

Other Services

 

 

B03.04

Package tours with international travel included

 

 

B03.05

Cruise ships

 

 

B03.99

Others

 

 

B04. Viagens - Internacional International Payment Cards

 

 

B04.01 

Credit Card 

 

 

B04.02 

Debit card 

 

 

B04.03 

Pre-paid card 

 

 

B04.99 

Others 

 

 

C. Services

 

 

C01.  Government

 

 

C01.01 

Embassies and Consulates 

 

 

C01.02 

Maintenance     of     Angolan     Embassies,     Consulates      and 

Representations Abroad 

 

 

C01.03 

Remittances from Angolan Embassies, Consulates and 

Representations Abroad 

 

 

C01.04 

Maintenance     of     Embassies,      Foreign     Consulates      and 

Representations of International Institutions in Angola 

 

 

C01.05 

Remittances     from     Embassies,     Foreign     Consulates      and 

Representations of International Institutions in Angola 

 

 

C01.06 

Military Expenses 

 

 

C01.99 

Government - Others 

 

 

C02. Transport

 

 

C02.01 

Sea, River and Lake Transports - Passenger 

 

 

C02.02 

Sea, River and Lake Transports - Freight 

 

 

C02.03 

Sea, river and lake transports - chartering with crew 

 

 

C02.04 

Sea, River and Lake Transports - Supporting and auxiliary services 

 

 

C02.05 

 Air Transport - Passenger 

 

 

C02.06 

Air Transport - Freight of goods 

 

 

C02.07 

Air transport - chartering with crew 

 

 

C02.08 

Air transport - Supporting and auxiliary services  

 

 

C02.09 

Railway Transport - Passenger 

 

 

C02.10

Railway transport – freight of goods 

 

 

C02.11

Railway transport - chartering with crew 

 

 

C02.12

Railway transport - Supporting and auxiliary services 

 

 

C02.13 

Road Transport - Passenger 

 

 

C02.14 

Road transport - Freight of goods 

 

 

C02.15 

Road transport - chartering with crew 

 

 

C02.16 

Road transport - Supporting and auxiliary services 

 

 

C02.99 

Transport - Others 

 

 

C03. Telecommunications

 

 

C03.01 

Telecommunications Services 

 

 

C03.02 

Postal and Courier Services 

 

 

C03.03 

 Computer Services 

 

 

C03.04 

Information services - Information services provided by news agencies 

 

 

C03.05 

Information services - Database and other information services 

 

 

C03.99 

News or information services - Others 

 

 

C04. Construction

 

 

C04.01

Overseas construction

 

 

C04.02

Construction in Angola

 

 

C04.99

Construction - Others

 

 

C05. Insurances

 

 

C05.01 

 Insurance Goods - Premiums 

 

 

C05.02 

Goods insurance - indemnity 

 

 

C05.03 

Direct Insurance 

 

 

C05.04 

Insurance Reinsurance - Premiums 

 

 

C05.05 

Insurance Reinsurance - Indemnity 

 

 

C05.06 

Auxiliary Insurance Services 

 

 

C06. Financials

 

 

C06.01

Banking and other financial intermediation services – Banking intermediation services

 

 

C06.02

Banking and other financial intermediation services - Financial leasing services

 

 

C06.03

Banking and other financial intermediation services - Financial intermediation services - others 

 

 

C06.04

Services auxiliary to financial intermediation - Financial market management 

 

 

C06.05 

Services auxiliary to financial intermediation - Brokerage and related services 

 

 

C06.06 

Services auxiliary to financial intermediation - Others 

 

 

C06.99 

Financial Services - Others 

 

 

C07. Commercial Services

 

 

C07.01 

Investigation services and development     

 

 

C07.02 

Professional and management consulting for Business services 

- Legal services 

 

 

C07.03 

Professional and management consulting for business services - 

Accounting and auditing services 

 

 

C07.04 

Professional and management consulting for business services - 

Management consulting services 

 

 

C07.05 

Professional and management consulting fo business services - 

Advertising services 

 

 

C07.06 

Professional and management consulting for business services - 

Market research and public opinion polling services 

 

 

C07.07 

Professional and management consulting for business services - 

Public relations services 

 

 

C07.99 

Professional and management consulting for business services - Others 

 

 

C08. Technician and Other Business Services

 

 

C08.01 

Commercial intermediation 

 

 

C08.02 

Operational Leasing Services 

 

 

C08.03 

Rental of Vessels 

 

 

C08.04 

Aircraft Rental 

 

 

C08.05 

Renting of Railway Equipment 

 

 

C08.06 

Renting of Other Transport Equipment 

 

 

C08.07 

Other Rental Services 

 

 

C08.08

 Agricultural services 

 

 

C08.09

Mining Services 

 

 

C08.10

Industrial services 

 

 

C08.11

Environmental/Ecological Treatment Services 

 

 

C08.12 

Architectural and Urban Planning Services 

 

 

C08.13 

Engineering services 

 

 

C08.14 

Technical Consultancy Services 

 

 

C08.15 

Technical assistance 

 

 

C08.16 

Prospecting services or Specialised studies 

 

 

C08.99 

Technical services - Others 

 

 

C09. Personal, Cultural, Sporting and Recreational

 

 

C09.01

Audiovisual and related services

 

 

C09.99

Personal, cultural, sporting and recreational services - Others

 

 

C10. Intellectual Property

 

 

C10.01 

Intellectual Property Rights 

 

 

C10.02 

Intellectual property distribution rights - Distribution rights arising from franchising, marketing, investigation and development 

 

 

C10.03 

Distribution rights of intellectual property - Reproduction and/or distribution rights of software 

 

 

C10.04 

Distribution rights of intellectual property - Reproduction and/or distribution rights of audiovisuals 

 

 

C10.05 

Distribution rights of Intellectual Property - temporary rights of use of natural resources 

 

 

C10.99 

Distribution rights of intellectual property - royalties - others 

 

 

C11. Manufacturing Services of physical inputs owned by third parties

 

 

C11.01 

Processing fees made to materials (except gold, platinum, crude oil, refined petroleum products, precious stones, steel, coal, copper and iron ore); 

 

 

C11.02 

Fees for gold processing; 

 

 

C11.03 

Processing fees made from platinum; 

 

 

C11.04 

Processing fees made to crude oil; 

 

 

C11.05 

Processing fess made to refined petroleum products; 

 

 

C11.06

Processing fess for precious stones; 

 

 

C11.07

Processing fees made from steel; 

 

 

C11.08

Charges for processing made from coal; 

 

 

C11.09

Fees for processing made from iron ore; 

 

 

C11.10 

Processing Charges made to copper (processed and unprocessed copper, including copper wire, electrical cables, etc.); 

 

 

C11.11 

Fees for processing made to metals (including cobalt, nickel, manganese ore/concentrate, zinc, zinc concentrate, etc.). 

 

 

C11.12 

Processing fees - Processed crops and agricultural products 

(including sugar, peanut butter, maize meal, cotton yarn, etc.); 

 

 

C11.13 

Fees for processing done to unprocessed agricultural crops and products (including vegetables, fruit, soya beans, maize, wheat, meslin, cotton lint, etc.); 

 

 

C11.14 

Charges for processing made to chemicals (including sulphuric acid, soap, washing powder, uranium oxide, etc.) 

 

 

C11.15 

Processing fees - Processed mineral products (including cement, lime, etc.); 

 

 

C11.16 

Charges for processing done on unprocessed animal products (including hides, raw hides, leather, etc.) purchased by nonresidents where there will be no physical export other than commercial transactions 

 

 

C11.17 

Processing fees for scrap metal; 

 

 

C11.18 

Fees for processing done to farm animals (including cattle, sheep, goats, horses, ostriches, small animals, chickens, pigs, etc.); 

 

 

C11.19 

Fees for processing done to processed and unprocessed meat and fish (including sausages, sausages, scallops, meat parts, seafood, lobster, crab, etc.); 

 

 

C11.20 

Processing charges for beverages, both alcoholic and nonalcoholic (including beer, wine, spirits, soft drinks, juices, etc.) 

 

 

C11.99 

Processing Charges - Others 

 

 

C12. Maintenance and repair services n.i.e. 

 

 

C12.01 

Maintenance and repair services n.i.e.

 

 

C99. Others 

 

 

C99.01

Other Business Services

 

 

C99.02

Purchase and Sale and Other Services

 

 

C99.03

Operational leasing

 

 

D. Current Transfers 

 

 

D01. Current Transfers

 

 

D01.01 

Maintenance of individuals (family support) 

 

 

D01.02 

Emigrants' remittances 

 

 

D01.03 

Emigrants' remittances 

 

 

D01.04 

Health 

 

 

D01.05 

Education 

 

 

D01.06 

Contributions to class entities 

 

 

D01.07 

 Other current transfers 

 

 

D01.08 

Current taxes on income and wealth 

 

 

D01.09 

Social contribution 

 

 

D01.10 

Social benefits 

 

 

D01.11 

Non-life insurance premium 

 

 

D01.12 

Non-life insurance indemnity 

 

 

D01.13 

Current international cooperation 

 

 

D01.99 

Bulsary 

 

 

D01.100 

 Miscellaneous current transfer 

 

 

E.  Income

 

 

E01. Compensation of employees

 

 

E01.01

Wages and other remuneration paid by residents to non- residents;

 

 

E01.02

Wages and other remuneration paid by residents to non- residents;

 

 

E01.99

Compensation of employees - Others

 

 

E02. Direct investment

 

 

E02.01

Direct Investment Income - Profit and Dividends - Income from equity and investment fund shares;

 

 

E02.02

Direct Investment Income - Profits and dividends;

 

 

E02.03 

Direct Investment Income - Profits and dividends - Direct investor in direct investment enterprises; 

 

 

E02.04 

Direct Investment Income - Profits and dividends - Direct investment enterprises in the direct investor; 

 

 

E02.05 

Direct Investment Income - Profits and dividends - Between relative or related enterprises; 

 

 

E02.06 

Direct Investment Income - Reinvested earnings; 

 

 

E02.07 

Direct Investment Income - Interest; 

 

 

E02.08 

Direct Investment Income - Interest - Direct investor in direct investment enterprises; 

 

 

E02.09 

Direct investment income - Interest - Direct investment enterprises in the direct investor (reverse investment) 

 

 

E02.10 

Direct Investment Income - Interest - Between relative or related enterprises;

 

 

E03. Portfolio Investment

 

 

E03.01 

Investment income on equity and investment fund shares; 

 

 

E03.02 

Dividendos sobre o capital próprio excluindo participações em fundos de investimento; 

 

 

E03.03 

Investment    income          attributable   to       investment    fund shareholders; 

 

 

E03.04 

Reinvested earnings 

 

 

E03.05 

Dividends 

 

 

E03.06 

Interest 

 

 

E04. Real estate investment 

 

 

E04.01

Real estate investment

 

 

E04.02

Income from real estate investments

 

 

E05. Government

 

 

E05.01 

Current taxes on income and wealth 

 

 

E05.02 

Social contribution 

 

 

E05.03 

Social benefits 

 

 

E05.04 

Current international cooperation 

 

 

E05.05 

Bulsary 

 

 

E05.06 

Current diverse transfers from the general government 

 

 

E06. Other income

 

 

E06.01 

Taxes on production and output 

 

 

E06.02 

Subsidies on product and production 

 

 

E06.03 

 Rental 

 

 

E06.04 

Other investment 

 

 

E06.05 

Interest on deposits 

 

 

E06.06 

Interest from Deposits - Interest from deposits and investments, with maturity <= 1 year 

 

 

E06.07 

Interest from deposits and applications, with maturity > 1 year 

 

 

E06.08 

Interest on Central Administration Loans 

 

 

E06.09 

Other Sectors Loan Interest 

 

 

E06.98 

Profit and dividends 

 

 

E06.99 

Other income from financial applications 

 

 

F. Capital Account 

 

 

F01. Capital Account 

 

 

F01.01

Acquisition or disposal of assets non-financial non-produced 

 

 

F02. Capital transfers

 

 

F02.01 

Government - Debt Forgiveness 

 

 

F02.02 

Government - Investment Donation 

 

 

F02.03 

Government - Other capital transfers 

 

 

F02.04 

Other Sectors - Debt Forgiveness 

 

 

F02.05 

Other Sectors - Investment Grant 

 

 

F02.06 

Other Sectors - Inheritance 

 

 

F02.07 

Other Sectors - Donations 

 

 

F02.08 

Other Sectors - Other capital transfers 

 

 

F02.09 

Acquisition of Real Estate/Real Estate Assets 

 

 

F02.10 

Life insurance benefit 

 

 

F02.11 

Blocked Funds 

 

 

F02.12 

Personal capital transfers 

 

 

F02.99 

Capital Transfers – Others

 

 

G. Financial Account

 

 

G01. Direct investment

 

 

G01.01 

Equity and investment fund shares 

 

 

G01.02 

Company Formation Capital (Includes Partial Realisation) 

 

 

G01.03 

Increase in capital 

 

 

G01.04 

Merger and acquisition 

 

 

G01.05 

Acquisition or disposal of Shares and Participations between 

Resident and Non-Resident Investors 

 

 

G01.06 

Acquisition abroad of Shares and Participations by Resident 

Investors (> 10%) 

 

 

G01.07 

Acquisition of Shares and Stakes in Angola by Non Resident 

Investors (> 10%) 

 

 

G01.08 

Offshore Sale of Shares and Participations by Resident 

Investors (>10%) 

 

 

G01.09 

Sale of Shares and Participations by Non Resident Investors in 

Angola (>10%) 

 

 

G01.10 

Company Liquidation or Extinction 

 

 

G01.11 

Reinvestment of Profits (Includes Reserves Held within the 

Company) 

 

 

G01.12 

Debt instruments - Loans 

 

 

G01.13 

Debt instruments - Loans granted to the direct investor by the direct investment company 

 

 

G01.14 

Debt instruments - Loans obtained by the direct investment company from the direct investor 

 

 

G01.99 

Others 

 

 

G02. Portfolio investment

 

 

G02.01 

Equity and investment fund shares 

 

 

G02.02 

Company Formation Capital (Includes Partial Realisation) 

 

 

G02.03 

Increase of Capital 

 

 

G02.04 

Acquisition or disposal of Shares and Participations between 

Resident and Non-Resident Investors 

 

 

G02.05 

Acquisition abroad of Shares and Participations by Resident Investors (< 10%) 

 

 

G02.06

Acquisition in Angola of Shares and Stakes by Non Resident 

Investors (< 10%) 

 

 

G02.07

Disposal abroad of Shares and Participations by Resident 

Investors (<10%) 

 

 

G02.08 

Disposal of Shares and Participations by Non-resident Investors in Angola (<10%) 

 

 

G02.09 

Company Liquidation or Extinction 

 

 

G02.10 

Reinvestment of Profits (Includes Reserves Held within the 

Company) 

 

 

G02.11 

Debt securities - Loans 

 

 

G02.12 

Debt securities - loans granted to the portfolio investor by the portfolio investment company 

 

 

G02.13 

Debt securities - Loans obtained by the portfolio investment company from the portfolio investor 

 

 

G02.99 

Others 

 

 

G03. Other Investments

 

 

G03.01 

Currencies and Deposits 

 

 

G03.02 

Deposits and investments abroad by residents, with maturity 

<= 1 year 

 

 

G03.03 

Deposits and investments abroad by residents, with a maturity 

> 1 year 

 

 

G03.04 

Deposits and investments in Angola by non-residents, with maturity <= 1 year 

 

 

G03.05 

Deposits and investments in Angola by non-residents, with a maturity > 1 year 

 

 

G03.06 

Insurance, pension schemes and standardised guarantee mechanisms 

 

 

G03.07 

Commercial credits 

 

 

G03.08 

Disinvestment - liquidation product from investment 

 

 

G03.09 

Repurchase agreements 

 

 

G03.10 

Real estate investment 

 

 

G03.11 

Angola's real estate investment abroad 

 

 

G03.12 

Foreign real estate investment in Angola 

 

 

G03.13

Other investment 

 

 

G03.14

Other Capital Participations 

 

 

G03.15

Other forms of participation in the capital of non-resident entities 

 

 

G03.16 

Other forms of participation in the capital of resident entities 

 

 

G03.99 

Other investment 

 

 

G04. Financial derivatives (that do not constitute reserves) and employee stock options 

 

 

G04.01

Financial derivatives (that do not constitute reserves) and employee stock options

 

 

G04.02

Share options granted to employees (employees stock options)

 

 

G04.03

Share options granted to suppliers

 

 

G05. Financial Accounts 

 

 

G05.01

Reserved assets 

 

 

G06. Loans 

 

 

G06.01

Disbursement of loans granted/received 

 

 

G06.02

Repayment of loans granted/received 

 

 

G07. Warranty 

 

 

G07.01

Execution of bank guarantee 

 

 

G08. Repatriation of capital 

 

 

G08.01

Repatriation of capital 

 

 

H. Complementary Operations 

 

 

H01. Complementary Operations

 

 

H01.01 

Sales to Exchange Bureaus 

 

 

H01.02 

Remittance of Values 

 

 

H01.03 

Opening and Operation of Accounts with Financial Institutions 

Abroad 

 

 

H01.04 

Residente Transfers Received from a Resident's Overseas 

Account, to a Resident 

 

 

H01.05 

Foreign Payments to a Non-Resident from the Account of another Non-Resident (Transactions between Non-Residents) 

 

 

H01.06 

Purchase or Sale of Foreign Currency between Banks (against local currency)

 

 

H01.07

Foreign Currency Conversions between Banks (FC to FC) 

 

 

H01.08

Borrowing and lending of foreign currency 

 

 

H01.09

Foreign Currency Deposits 

 

 

H01.10 

Account to Account Transfers - Accounts "Nostro 

 

 

H01.11 

 - Nostro" Accounts Transfer to "Nostro" Accounts 

 

 

H01.12 

Especiais Transfers between Special Accounts 

 

 

H01.13 

Banks' Provisioning 

 

 

H01.14 

Bank-to-Bank Transfers 

 

 

H01.15 

Transfers between accounts at the Central Bank 

 

 

H01.16 

Forex Currency Transactions 

 

 

H01.17 

Forex Gold Transactions 

 

 

H01.18 

Compesation between central Banks 

 

 

H02. Foreign Exchange Exposure Reposition

 

 

H02.01 

International payment cards 

 

 

H02.02 

Credit operations 

 

 

H02.03 

Remittance of values 

 

 

H02.04 

Merchandise 

 

 

H02.05 

Importing of banknotes 

 

 

H02.06 

Invisibles 

 

 

H02.07 

Capitals 

 

 

H02.08 

Credit line 

 

 

H02.09 

Others 

 

 

3. Description of the Classification Categories A. Merchandise 

Are movable goods imported or exported by residents of an economy. 

 

 

A01. Raw materials and inputs 

These are payments or receipts between a resident entity and a non-resident entity which result in the transfer of ownership of substances used to manufacture a given product. 

 

 

A01.01

Platinum 

 

 

A01.02

Crude Oil 

 

 

A01.03

Refined petroleum products 

 

 

A01.04Diamonds

 

 

A01.05

Steel 

 

 

A01.06

Coal 

 

 

A01.07

Iron ore 

 

 

A01.08 

Copper (processed and unprocessed copper, including copper wire, electrical cables, etc.) 

 

 

A01.09 

Metals (including cobalt, nickel, manganese ore/concentrate, zinc, zinc concentrate, etc.) 

 

 

A01.10 

Processed mineral products (including cement, lime, etc.) 

 

 

A01.11 

Electricity 

 

 

A01.12 

Water 

 

 

A01.13 

Unprocessed animal products (including hides, raw hides, leather, leather, etc.) 

 

 

A01.99 

Raw materials and inputs - Others 

 

 

A02. Foodstuffs 

These are payments or receipts between a resident entity and a non-resident entity which result in the transfer of ownership of foodstuffs.

 

 

A02.01 

Crops and processed agricultural products (including sugar, peanut butter, maize meal, cotton yarn, etc.) 

 

 

A02.02 

Unprocessed agricultural crops and products (including vegetables, fruits, soya beans, maize, wheat, meslin, cotton lint, etc.) 

 

 

A02.03 

Livestock (including cattle, sheep, goats, horses, ostriches, small animals, chickens, pigs, etc.) 

 

 

A02.04 

Processed and unprocessed meat and fish (including sausages, sausages, scallops, meat cuts, seafood, lobster, crab, etc.) 

 

 

A02.05 

Beverages (including alcoholic and non-alcoholic beverages, etc.) 

 

 

A02.99 

Foodstuffs - Others 

 

 

A03. Capital Assets 

These are intermediate goods, such as equipment and plant, required for the production of other goods and commodities, including high-value goods such as ships, heavy machinery and other equipment, traded between residents and non-residents of an economy, in which their registration occurs when economic ownership is transferred from the seller (exporter) to the buyer (importer).

 

 

A03.01

Capital goods (including industrial boilers, equipment, etc.

 

 

A04. Medicines or Related Products 

These are substances or compositions of substances which have properties for treating or preventing disease and its symptoms in human beings or animals, with a view to making a medical diagnosis or to restoring, correcting or modifying its functions. 

 

 

A04.01Medicines

 

 

A04.02

Chemicals (including sulphuric acid, soap, washing powder, uranium oxide, etc.) 

 

 

A04.99 

Medicines or related products - Others

 

 

A05. Parts and Accessories 

This is complementary equipment, instruments or utensils used to improve the operation of a given product.

 

 

A05.01 

Goods exported via the country's Post Office 

 

 

A05.02 

Scrap metal 

 

 

A05.99

Parts and accessories - Others 

 

 

A06. Others

 

 

A06.01 

Triangular trade goods - Triangular trade purchase 

Purchases of goods by residents and sales to non-residents in the same or different periods, which do not pass through the national territory. These transactions should be recorded on a gross basis, giving rise to individual records for the acquisition and sale of goods. 

 

 

A06.02 

 Triangular trade goods - Triangular trade sale 

Sale of goods by residents and purchased from non-residents in the same or different periods, which do not pass through the national territory. These transactions should be recorded on a gross basis, giving rise to individual records for the acquisition and sale of goods. 

 

 

A06.03 

Supplies for shipping - In ports 

Settlement of operations for the supply of fuel and other goods 

to shipping, including the provision of meals and provisions.

 

 

A06.04 

Supplies to air navigation - at airports 

Settlement of operations for the supply of fuel and other goods to air navigation, including the provision of meals and supplies. 

 

 

A06.05 

Supply to shipping 

Settlement of operations for the provision of fuel and other supplies to other modes of transport not included in A06.03 and A06.04, including the provision of meals and supplies. 

 

 

A06.06 

Non-monetary gold 

Transactions with non-residents involving exports and imports of gold not classified as monetary gold, which may be in the form of bars, powder or other unwrought or semi-manufactured forms 

 

 

A06.99 

Others 

Other types of settlement of transactions not included in the above items. 

 

 

B.   Travel 

Comprises receipts and payments relating to expenses incurred by travellers when they are in another country in which they are not resident and stay for periods of less than one year (with the exception of trips for educational and health purposes which regardless of the period of duration are included in this account), includes the purchase and sale of notes over the counter. 

 

 

B01. Business Travel 

Refers to the settlement of travel and subsistence expenses of a professional nature. Business trips are those in which the traveler visits a given economy with the objective of promoting marketing campaigns, market exploration, commercial negotiation, service mission, meetings, or other business purposes in favor of a company resident in another economy. It also covers expenditures for the acquisition of goods and services by seasonal or frontier workers (resident in one economy and employed, fixed or temporary, in another economy). 

 

 

 

B01.01

Public sector 

This includes travel expenses for employees of public 

enterprises and international organisations on official trips.

 

 

B01.02

Private Sector 

Included here are travel expenses for employees of private companies when undertaken on their behalf..

 

 

B01.99

Others 

 Other travel expenses not included in the above items.

 

 

B02. Personal Travels 

This category covers travel expenses for any purpose other than work, such as leisure, holidays, sports and other recreation, cultural activities, visits to friends and relatives, pilgrimages, studies, health, etc.

 

 

B02.01

Health Travel 

This covers settlement transactions for travel and subsistence expenses for medical reasons, such as hospital and clinic costs, regardless of the duration of treatment.

 

 

B02.02

Travel for educational or scientific purposes 

It covers the goods and services acquired by students in the economy to which they travel for study purposes.

 

 

B03. Tourism Travel 

 Contemplates travel and accommodation expenses of a touristic nature

 

 

B03.01 

Accommodation 

Contemplates accommodation expenses. 

 

 

B03.02 

Local Transportation 

Contemplates local transportation expenses 

 

 

B03.03 

Other services 

Contemplates the expenses related to other travel and tourism services not specified above  

 

 

B03.04 

Tour packages with international travel included 

Contemplates expenses related to a travel itinerary predetermined by the travel operator, which includes means of transportation, lodging, food, transfers, etc. 

 

 

B03.05 

Cruises 

Contemplates expenses for tourism purposes and of relatively 

long duration on a ship, with determined stops in some ports.

 

 

B03.99

Others

Contemplates expenses for tourism purposes not specified above.

 

 

B04. Travel - International Payment Cards 

Settlement of transactions carried out using international payment cards as a counterpart to movements on "nostro" or "vostro" accounts

 

 

B04.01 

Credit card 

Receipts or settlement payments for transactions carried out using credit cards. 

 

 

B04.02 

Debit card 

Receipts or settlement payments for transactions carried out through the use of debit cards. 

 

 

B04.03 

Cartão pré-pago 

Prepaid card 

Receipts or settlement payments for transactions carried out using prepaid cards. 

 

 

B04.99 

Others 

Contemplates the settlement of travel and subsistence expenses for other reasons not specified above.

 

 

C. Services C01. Government 

This is a residual category recording the transactions of a government and international and regional bodies, not included in previous classifications. It is mainly concerned with the income and expenditure of diplomatic representations, other forms of official representation and expenditure of a military nature. 

 

 

C01.01

Embassies and Consulates 

Included are receipts or payments for services resulting from the activities of diplomatic and consular representations and representations of international institutions, including the purchase and sale of buildings by embassies and consulates. It does not include the remuneration of local employees, which should be recorded under the heading of employment income.

 

 

C01.02 

Maintenance     of     Angolan     Embassies,     Consulates      and 

Representations abroad 

Payment for services rendered regarding the activity of diplomatic and consular representations, includes the purchase of buildings by Angolan embassies and consulates. 

 

 

C01.03 

Remittances from Angolan Embassies, Consulates and Representations Abroad 

Receipt of services resulting from Angolan diplomatic and consular representations, as well as the sale of buildings by Angolan embassies and consulates. 

 

 

C01.04 

Maintenance     of     Embassies,      Foreign     Consulates      and 

Representations of International Institutions in Angola 

Remittances of funds made by foreign governments or International Institutions to their respective diplomatic and consular representations to enable them to carry out their activities. It also includes the purchase of buildings by foreign embassies and consulates. 

 

 

C01.05 

Remittances     from     Embassies,     Foreign     Consulates      and 

Representations of International Institutions in Angola 

Remittance of funds by diplomatic and consular representations of foreign governments or International Institutions, resulting from their income in Angola. It also includes the sale of buildings by foreign embassies and consulates. 

 

 

C01.06 

Military Expenditure 

These are expenditures resulting from the activity of military units or establishments (including transactions related to joint military agreements and peacekeeping forces such as those of the United Nations). Not included under this heading are the import or export values of military equipment which should be recorded under goods.

 

 

C01.99

Government - others 

This is other government expenditure not specified above.

 

 

C02. Transport 

Refers to transactions between residents and non-residents, concerning the activity of transporting people and goods from abroad to the country and vice versa, as well as the provision of various supporting and auxiliary services at airports, ports, railway and bus terminals, as well as the activity of carrier agency and travel agency. It also includes postal and courier services, as well as the transportation of gas and other fuels by pipeline (gas and oil pipelines) and the transmission of electricity, etc.

 

 

C02.01 

 Maritime, river and lake transportation - Passenger 

Covers payments and receipts relating to tickets for sea, river and lake travel, tour packages, cruises, excess baggage, onboard sales, fees paid by carriers to travel agencies and other reservation service providers. 

 

 

C02.02 

Maritime, fluvial and lake transportation - Freight 

Freight relating to the payment or receipt of transport of goods by sea, river and lake. It refers to the value of the cost of transporting goods from the customs border of the supplier to the place of delivery indicated by the importer. 

 

 

C02.03 

Maritime, fluvial and lake transportation- chartering with crew 

Refers to the payment or receipt relating to the chartering of maritime transport equipment with crew. 

 

 

C02.04 

Maritime, inland waterway and lake transport - Supporting and auxiliary services

Covers payments or receipts for services rendered in ports, e.g.: (i) port charges, storage, pilotage and navigation aids, cleaning of transport equipment; (ii) commissions and agency fees; (iii) other support and auxiliary services rendered (excludes repair outside ports, which should be recorded in the repair and maintenance services account); and (iv) miscellaneous charges. Rental (operational leasing) of means of transport and auxiliary equipment without the respective crew is registered in the corresponding sub-account of the 

Operational Leasing Services account  “C08.03. Vessel Rental  ”.

 

 

C02.05 

Air Transport - Passenger 

Refers to payments or receipts relating to the carriage of passengers by air, covering tickets, tour packages, cruises, excess baggage, in-flight sales, fees paid by carriers to travel agencies and other reservation service providers. 

 

 

C02.06 

Air Transport - Freight of Goods 

Freight relating to the payment or receipt of goods transport by air, covers the value of the cost of transporting goods from the customs border of the supplier to the place of delivery indicated by the importer. 

 

 

C02.07 

 Air Transport - Crewed Aircraft Charter 

Covers payments or receipts associated with the chartering of air transport equipment with crew. 

 

 

C02.08 

Air transport - Support and auxiliary services 

Covers payments or receipts for services rendered at airports, for example: (i) airport charges, storage, pilotage and navigation aids and maintenance and cleaning services for transport equipment, loading and unloading operations, warehousing services, towing services; (ii) commissions and agency fees; (iii) other support and auxiliary services rendered (excludes repair outside airports, which should be recorded in "C12.01 Maintenance and Repair Services" account); and (iv) miscellaneous charges. The rental (operational leasing) of means of transport and auxiliary equipment without the respective crew is registered in the corresponding sub-account of the Operational Leasing Services account 

“C08.04. Aircraft Rental”.

 

 

C02.09

Rail - Passenger 

Covers payments or receipts associated with ticketing, tour packages, excess baggage, on-board sales, fees paid by carriers to travel agencies. 

 

 

C02.10 

Rail Transport - Freight of goods 

Freight relating to the payment or receipt of transport of goods by rail. Contemplates the value of the cost of transporting goods from the customs border of the supplier to the place of delivery indicated by the importer. 

 

 

C02.11 

Railroad transportation - chartering with crew 

Refers to payments or receipts arising from the chartering of railroad transportation equipment with crew. 

 

 

C02.12 

Rail transport - Supporting and auxiliary services 

Covers payments or receipts for services rendered at railway stations, for example: (i) railway charges, storage, loading and unloading operations, warehousing services, towing services, pilotage and navigational aid services, equipment maintenance, cleaning and disinfection services; (ii) commissions and agency fees; (iii) other support and auxiliary services rendered (excludes repair outside stations, which should be recorded in "C12.01 Maintenance and Repair Services" account); and (iv) miscellaneous charges. The rental (operational leasing) of means of transport and auxiliary equipment without the respective crew is registered in the corresponding sub-account of the Operational Leasing Services account 

  “C08.05. Railway Equipment Rental ”.

 

 

 C02.13 

 Road Transport - Passenger 

Comprises payments or receipts associated with ticketing, tour packages, excess baggage, on-board sales, fees paid by carriers to travel agencies. 

 

 

 

C02.14 

Road Transport - Freight of Goods 

Freight relating to the payment or receipt of transportation of goods by road. Contemplates the value of the cost of transporting goods from the customs border of the supplier to the place of delivery indicated by the importer. 

 

 

C02.15 

Road Transport - Chartering with operators 

Refers to payments or receipts arising from the chartering of road transport equipment with operators. 

 

 

C02.16 

Road Transport - Supporting and auxiliary services 

Covers payments or receipts for services rendered at road stations, for example: (i) road charges, warehousing, loading and unloading operations, warehousing services, towing services, pilotage and navigation aids and equipment maintenance, cleaning and disinfection services; (ii) commissions and agency fees; (iii) other support and auxiliary services rendered; and (iv) miscellaneous charges. The rental (operational leasing) of means of transport and auxiliary equipment without the respective crew is recorded in the corresponding sub-account of the Operational Leasing Services account “C08.06. Rental of Other Equipments”. 

 

 

C02.99 

 Transport - Others 

This is a payment or receipt of transport which by its nature differs from the others presented under the previous headings.

 

 

C03. Telecommunications 

It comprises transactions between residents and non-residents in the field of telecommunications, computers and information.

 

 

C03.01 

Telecommunications Services 

This covers the settlement of international transmission services of sound, images, data or other information by telephone, telefax, telegram, radio and television cable and satellite, electronic mail etc. Includes commercial network service, teleconferencing, Internet services, mobile telecommunications and supporting services: cable and satellite networks. 

 

 

C03.02 

Post and courier services 

Includes the collection, transport and delivery of mail, newspapers, magazines, brochures, other printed matter and parcels, including the renting of post office boxes and the sale of postage stamps. 

 

 

C03.03 

Computer Services 

This is the settlement of consulting services for the configuration and design of computer hardware, as well as software implementation services at the programming level, software customization, and maintenance services 

 

 

C03.04 

Information services - Information services provided by news agencies 

 

These are the settlement of news agency services, subscriptions to newspapers and magazines, and access to databases (such as database development, storage and availability of data "on-line", on magnetic or other media).

 

 

 C03.05 

Information services - Database and other information services This is the settlement of subscription and database access services (such as database development, storage and availability of data on-line, on magnetic or other media). 

 

 

C03.99 

Information or news services – Others

These are information services the nature of which has not been previously specified. 

 

 

C04. Construction 

Construction covers the creation, renovation, repair, or extension of fixed assets, in the form of building, land improvements, and other constructions, such as engineering roads, bridges, dams, and etc. It also includes related installation and assembly work. This item also includes site preparation, construction project management, building construction, as well as specialised services such as painting, plumbing, demolition, etc. 

 

 

 

C04.01

Construction Abroad 

This is settlement of construction, repair and maintenance work on fixed assets in the form of (buildings, roads, bridges, dams and others) by a resident enterprise. It also includes goods and services acquired by the resident enterprise in the country where it is carrying out the work. Excludes goods and services acquired by enterprises resident in their country of residence (as they are transactions between two resident entities).

 

 

C04.02 

Construction in Angola 

This is the settlement of construction, repair and maintenance work on fixed assets in the form of (buildings, roads, bridges, dams and others) by a non-resident company. The goods and services acquired by the non-resident company in Angola, should also be recorded under this heading. Excludes goods and services acquired by non-resident companies in their country of residence. 

 

 

C04.99 

Construction - Others 

This is the settlement of construction work of a nature not previously specified. 

 

 

 

C05. Insurances 

They include services providing life insurance and annuities, non-life insurance, reinsurance, cargo insurance, pensions, standardised guarantees and ancillary services to insurance, pension plans and standardised guarantee plans.

 

 

 C05.01 

Insurance of Goods - Premiums 

Covers transactions resulting from insurance premiums for goods after deduction of the respective commissions for services rendered. 

 

 

C05.02 

Insurance of Goods - Indemnities 

Contemplates insurance compensation operations to cover events or accidents resulting from the breakage of goods. 

 

 

 

 

 

C05.03 

Direct insurance 

This refers to commissions charged by insurance and pension fund service providers resident in one economy for carrying out the respective transactions with entities resident in another economy. 

 

 

C05.04 

Reinsurance Insurance - Premiums 

This refers to commissions charged by reinsurance service providers and pension fund companies resident in one economy for carrying out their transactions with entities resident in another economy.

 

C05.05 

Insurance Reinsurance - Indemnities 

Contemplates reinsurance indemnity operations to cover various events or accidents resulting from the breakage of goods or property, among others 

 

C05.06 

Insurance auxiliary services 

It comprises receipts and payments for insurance intermediation and pension fund services, and other services auxiliary to insurance. 

 

C06. Financials 

Comprises the provision of financial intermediation and related services (except insurance and pension fund related services) between residents of one economy and residents of another economy. It includes: (i) Fees for services of letters of credit, lines of credit, financial leasing and foreign exchange transactions; (ii) Commissions and fees related to securities transactions and placement fees; and (iii) Fees for services related to asset management and custodial services.

 

C06.01 

 

Banking and other financial intermediation services - Banking intermediation services 

Commissions and other charges payable for the provision of bank intermediation services, in particular those relating to credit granting and deposit taking. 

 

C06.02 

Banking and other financial intermediation services - Financial leasing services 

Commissions and other charges due for contracting financial leasing operations. 

 

C06.03 

Banking and other financial intermediation services - Financial intermediation services - others 

Commissions and other charges payable for the provision of financial intermediation services not included in the preceding headings, in particular those associated with hedging transactions such as swaps and options, credit card services, bank giro and cheque cashing services and other non-bank financial intermediation services.

 

C06.04 

Services auxiliary to financial intermediation - Administration of financial markets 

Commissions and other charges for the provision of services related to the operation and supervision of organised financial markets (such as stock exchanges). 

 

C06.05 

Services auxiliary to financial intermediation - Brokerage and related services 

Commissions and other charges related to the provision of brokerage and broker-dealer services and other related services. 

 

C06.06 

Services auxiliary to financial intermediation - Other 

Commissions and other charges payable for the provision of other services auxiliary to financial intermediation, including advisory and financial management services, portfolio management services and factoring services. 

 

C06.99 

Financial Services - Others 

These are other financial services whose nature has not been previously specified

 

C07. Commercial Services 

They comprise other business services performed by entities resident in one economy to entities resident in another economy, within the scope of research and development services, professional services and business management consulting and other technical services. 

 

 

C07.01

Investigation and development services 

 

Services provided in the field of research and development (in the physical, social and interdisciplinary sciences). 

 

C07.02

Professional services and business management consulting - 

Legal services 

Services provided in the field of legal advice, advocacy and notarial services. 

 

C07.03 

Professional services and business management consulting - 

Accounting and auditing services 

Accounting and auditing services as well as tax consultancy services. 

 

C07.04 

Professional services and business management consulting - Management consulting services 

Management consulting services, such as planning, organisation and quality control, information management and dispute resolution (between employees and employers). 

 

C07.05 

Professional services and business management consulting services - Advertising services 

Advertising services through general mass media (newspapers, radio, television, etc.) and advertising agencies (including design, creation and marketing). This heading should also include amounts related to exhibition and sales promotion operations. 

 

C07.06 

Professional and management consulting services - Market research and public opinion polling services 

Market research and public opinion polling services. 

 

C07.07 

Professional and business management consulting services - 

Public relations services 

Public relations services, such as answering and monitoring services. 

 

C07.99 

Professional and management consulting services to enterprises – others

Other professional services and business management consultancy services of a kind not elsewhere specified.

 

C08. Technical and Other Business Services 

Refers to services related to commercial intermediation, operational leasing services, agricultural, mining, industrial, environmental or ecological, architectural, engineering, technical consulting and other services provided by companies.

 

C08.01 

Commercial intermediation 

These are receipts and payments of commissions arising from the provision of services supporting the conduct of business between seller and buyer of goods, associated with triangular trade relating to services, commissions and commercial brokerage. 

 

C08.02 

Operational Leasing Services 

This is the leasing of means of transport and equipment without the respective driver, operator or crew. It includes the rental of movable goods and sundry equipment. The rental of ships, aircraft with crew is included in transport, while the rental of cars by non-resident visitors is included in travel. 

 

C08.03 

 Chartering of ships 

It covers receipts or payments for the hiring of ships and related equipment without their driver, operator or crew. 

 

C08.04 

 Aircraft Rental 

This covers receipts or payments for the lease of aircraft and related equipment without a driver, operator or crew. 

 

C08.05 

 Railway Equipment Rental 

Covers receipts or payments for the rental of related equipment without the respective driver, operator, or crew. 

 

C08.06 

Rental of Other Transportation Equipment 

Covers receipts or payments for the rental of transport equipment not mentioned above. 

 

C08.07

Other Rental Services 

Includes receipts or payments for other rental services of movable, immovable, and miscellaneous equipment, namely, those relating to television and cinema equipment. 

 

C08.08 

Agricultural services 

Services, supplied by enterprises, relating to the production of agricultural goods, such as disinfestation, harvesting, planting and fire prevention. 

 

C08.09 

Mining services 

Services provided by enterprises associated with mining prospecting and production. 

 

C08.10 

Industrial services 

Services, supplied by business, in connection with the production of industrial goods. This item should not include figures on repair and inward processing operations. 

 

C08.11 

Environmental/ecological treatment services 

Settlement of operations associated with the treatment of effluents and waste of various kinds such as the treatment of radioactive waste, contaminated soil and decontamination and sanitation services, among others. 

 

C08.12 

Architectural and urban planning services 

Architectural, urban planning and design services in the field of building design and construction supervision. 

 

C08.13 

Engineering services 

Engineering services associated with the design and implementation of investment projects. 

 

C08.14 

Technical consultancy services 

Technical consultancy services, such as technical testing and analysis, feasibility studies, insurance claims analysis reports, inspection services and quality control services. 

 

C08.15

Assistance 

. Assistência Técnica 

Serviço especializado de assistência técnica, geralmente relacionado com equipamento fabricado por uma entidade ou utilizado para o fornecimento de um serviço. 

 

C08.16 

Prospecting services or specialised studies 

Business prospecting services related to the study of opportunities offered by the market, and geological associated with the detailed analysis carried out through specialised techniques on land, seeking to find mineral, oil or gas deposits: oil prospecting. 

 

C08.99 

Technical services - other Other business services. 

This heading should include the provision of labour placement services, security, survey services, industrial cleaning, building maintenance contracts, photography, translation and interpretation, packaging and other services which by their nature are not included in the preceding headings. 

 

C09. Personal, Cultural, Sports and Recreational 

Comprises personal, cultural, recreational and sports services provided by residents of one economy to residents of another economy, such as concerts, conferences, theatrical performances, circus acts and sports. 

 

 

C09.02

Audio-visual and related services 

 

Refers to services and commissions related to the production of (film, videocassette, disc or electronically transmitted, etc.) radio and television programmes (live or on magnetic tape), music recordings, fees for actors, directors and producers involved in theatre and music production, sporting events, circuses and other similar events. Includes payment or receipt of rental of audiovisual and related products and charging for access to encrypted television channel. 

 

C09.99

Personal services, Culturais, Desportivos e Recreativos –outros 

Trata-se de recebimentos e pagamentos relativos aos outros serviços pessoais, culturais e recreativos associados aos museus, bibliotecas, arquivos e outras actividades de natureza cultural, desportiva e recreativa. Inclui a provisão de cursos por correspondência. 

 

Cultural, sporting and recreational - other 

 

These are receipts and payments relating to other personal, cultural and recreational services associated with museums, libraries, archives and other activities of a cultural, sporting and recreational nature. Includes provision of correspondence courses. 

 

 

 

C10. Intellectual Property 

Refers to receipts and payments for the use of: Property rights and intellectual property distribution rights, by residents of one economy to residents of another economy. 

 

C10.01 

Intellectual property rights 

Payments and receipts resulting from the exploitation of copyrights, patents,         trademarks,   franchising,   industrial processes and design. 

 

C10.02 

Distribution rights of intellectual property - Distribution rights arising from franchising, marketing, research and development Payments and receipts resulting from obtaining or designing the licence for the distribution of franchising, marketing, research and development rights. 

 

C10.03 

Distribution rights of intellectual property - Reproduction and/or distribution rights of software

Payments and receipts resulting from obtaining or designing the licence for the distribution of software reproduction and/or distribution rights. 

 

C10.04

Distribution rights of intellectual property - Reproduction and/or distribution rights of audiovisuals 

Payments and receipts resulting from obtaining or arranging the licence for distribution rights of reproduction and/or distribution of audiovisuals. 

 

C10.05 

Distribution rights of intellectual property - Temporary rights of use of natural resources 

Payments and receipts resulting from obtaining or designing the licence for the distribution of temporary rights to use natural resources. 

 

C10.99

Distribution rights of intellectual property - Rights of use of intellectual property - other 

Payments and receipts resulting from obtaining or devising the licence for the distribution of rights to other property the nature of which has not been specified above. 

 

C11. Manufacturing Services of physical inputs owned by third parties 

It covers payments or receipts for processing, assembly, labelling, packaging and the like made by companies that do not own the goods concerned, as the goods cross the country border for processing.

 

C11.01 

Charges for processing done to materials (except gold, platinum, crude oil, refined petroleum products, precious stones, steel, coal, copper and iron ore) 

Covers payments or receipts of fees for processing (transformation, assembly, labelling, packaging) made to materials (except gold, platinum, crude oil, refined petroleum products, precious stones, steel, coal, copper and iron ore). 

 

C11.02 

Charges for gold processing 

Covers payments or receipts of fees for gold processing (transformation, assembly, labelling, packaging). 

 

C11.03 

Charges for processing made to platinum 

Covers payments or receipts of processing fees (transformation, assembly, labelling, packaging) made to platinum.

 

C11.04

 Processing charges made to crude oil 

Covers     payments     or    receipts     of     processing      charges 

(transformation, assembly, labelling, packaging) made to crude oil. 

 

C11.05 

Refined petroleum products processing charges 

Covers payments or receipts of processing charges (transformation, assembly, labelling, packaging) made to refined petroleum products. 

 

C11.06 

Processing Charges 

Covers     payments     or    receipts     of     processing      charges 

(transformation, assembly, labelling, packing) made to precious stones. 

 

C11.07 

Charges for processing made to steel 

Covers     payments     or    receipts     of     processing      charges 

(transformation, assembly, labelling, packaging) made to steel. 

 

C11.08 

Charges for coal processing 

Covers payments or receipts of charges for processing (transformation, assembly, labelling, packaging) done to coal. 

 

C11.09 

Charges for processing done to iron ore 

Covers           payments      or       receipts         of        processing           charges (transformation, assembly, labelling, packaging) made to iron ore. 

 

C11.10 

Charges for processing fees made to copper (processed and unprocessed copper, including copper wires, power cables, etc.). 

Covers payments or receipts of fees for the processing (conversion, assembly, labelling, packaging) done to copper (processed and unprocessed copper, including copper wire, power cables, etc.). 

 

C11.11 

Charges for processing made to metals (including cobalt, nickel, manganese ore/concentrate, zinc, zinc concentrate, etc.). 

Covers payments or receipts of charges for processing (transformation, assembly, labelling, packaging) made to metals (including cobalt, nickel, manganese ore/concentrate, zinc, zinc concentrate, etc.).

 

C11.12 

Processing charges - Crops and processed agricultural products (including sugar, peanut butter, cornflour, cotton yarn, etc.) 

Covers     payments     or    receipts     of     processing      charges 

(transformation, assembly, labelling, packaging) made to crops and processed agricultural products (including sugar, peanut butter, maize meal, cotton yarn, etc.). 

 

C11.13 

Charges for processing done to unprocessed agricultural crops and products (including vegetables, fruits, soya beans, maize, wheat, meslin, cotton lint, etc.) 

Covers payments or receipts of charges for processing (transformation, assembly, labelling, packaging) done on unprocessed agricultural products and crops (including vegetables, fruit, soya beans, maize, wheat, meslin, cotton seed, etc.). 

 

C11.14 

Charges for processing done to chemicals (including sulphuric acid, soap, washing powder, uranium oxide, etc.) 

Covers payments or receipts of processing charges (transformation, assembly, labelling, packaging) made to chemical products (including sulphuric acid, soap, detergent powder, uranium oxide, etc.). 

 

C11.15 

Processing charges - Processed mineral products (including cement, lime, etc.) 

Covers payments or receipts of processing charges (transformation, assembly, labelling, packaging) made to processed mineral products (including cement, lime, etc.). 

 

C11.16 

Charges for processing done on unprocessed animal products (including hides, raw hides, leather, etc.) purchased by nonresidents where there will be no physical exports other than commercial transactions. 

Covers payments or receipts of charges for processing (transformation, assembly, labelling, packaging) done on non-processed products of animal origin (including hides, raw hides, leather, etc.) purchased by non-residents where there will be no physical exports, except trade transactions.   

 

C11.17 

Scrap metal processing Charges 

Covers     payments     or    receipts     of     processing      charges 

(transformation, assembly, labelling, packaging) made to scrap metals 

 

C11.18 

Farming livestock processing charges (including cattle, sheep, goats, horses, ostriches, small animals, chickens, pigs, etc.) 

Covers payments or receipts of processing fees on farm animals (including cattle, sheep, goats, horses, ostriches, small animals, chickens, pigs, etc.).     

 

C11.19 

Charges for the processing of processed and unprocessed meat and fish (including sausages, frankfurters, scallops, cuts of meat, shellfish, lobster, crab, etc.) 

Covers payments or receipts of processing fees on processed and unprocessed meat and fish (including sausages, sausages, scallops, meat cuts, shellfish, lobster, crab, etc.). 

 

C11.20 

Beverage processing charges, both alcoholic and non-alcoholic 

(including beer, wine, spirits, soft drinks, juices, etc.) 

Covers payments or receipts of processing charges made to beverages, both alcoholic and non-alcoholic (including beer, wine, spirits, soft drinks, juices, etc.). 

 

C11.99 

Processing charges - Other 

Covers payments or receipts of processing fees made to other goods or products the nature of which has not been specified above. 

 

C12. Maintenance and repair services n.i.e. 

 

C12.01 

Maintenance and repair services n.i.e.

Covers maintenance and repair work performed by residents on movable property owned by non-residents (or vice versa), such as ships, aircraft, and other transport equipment. These are repair transactions that reflect the value paid for the repair and not the value of the goods both before and after the repair. It excludes repairs of computer equipment (which should be recorded in the computer services account), repairs to buildings (which should be recorded in the building account), and maintenance of transport equipment performed at ports and airports (which should be recorded in the auxiliary services account of the corresponding transport heading). 

 

C99. Others 

They comprise other business services performed by resident entities of one economy to resident entities in another economy, under Other business services, purchase and sale and operating leases 

 

C99.01

Other Business Services 

Services provided within the scope of other Business services

 

C99.02 

Buying & Selling and Other Services 

 

C99.03 

Exploitation Lease 

 

D. Current Transfers 

 

D01. Current Transfers 

They refer to financial flows between the national territory and abroad or between residents and non-residents, carried out by public or private sector entities, without counterpart of goods, services, financial applications or investment.

 

D01.01 

Maintenance of individuals (family support) 

Remittance of funds by a foreign exchange resident entity to another economy for the maintenance of family members who are financially dependent on residents in the country. 

 

D01.02 

Emigrants' Remittances 

This is income transferred by workers resident in a given country to residents on the national territory.

 

D01.03 

 Migrant remittances 

This is income transferred by workers resident on the national territory to residents in another economy. 

 

D01.04 

Health 

Current transfers in cash or in kind made by natural persons resident in one economy to natural persons resident in another economy or vice versa to cover health care costs. 

 

D01.05 

Education 

Current transfers in cash or in kind made by natural persons resident in one economy to natural persons resident in another economy or vice versa to cover education and training expenditure. 

 

D01.06 

Contributions to class entities 

Comprises transactions between resident and non-resident entities destined to cover expenses of contributions to class entities (non-profit organisations and entities governed by private law that bring people together for a common good in favour of welfare, social, cultural, political, philanthropic or productive processes of collective goods and/or services). 

 

D01.07 

Others current transfers 

It comprises transactions between resident and non-resident private entities regarding: donations received or granted by Non-Governmental Organisations, administrative contributions in international organisations, and other unspecified transfers. 

Transactions extend to individuals. 

 

D01.08 

Current taxes on income and wealth 

These consist mainly of taxes levied on income earned by nonresidents of an economy for the provision of their labour or investment of financial assets. Included are taxes on capital gains arising from financial investment, wages and other remuneration, interest, dividends, rents, and taxes on financial transactions payable by/to non-residents of an economy, levied on individuals, corporations, non-profit institutions, governments, and international organisations.

 

D01.09 

Social contribution 

It covers current financial flows between resident private entities and non-resident entities (vice versa), associated with social security and pension fund contributions. Social contributions are recorded when an employee makes social security and pension fund contributions in an economy other than the one in which he/she is working, or when an employer makes contributions in another economy on behalf of his/her employee. 

 

D01.10 

Social benefits 

Covers benefits in the context of social security and pension fund provided by the private sector. It includes social benefits such as events related to sickness, unemployment, housing and education, and may be in the form of cash or in kind. 

 

D01.11 

Non-life insurance premium 

It covers transactions resulting from insurance premiums other than life insurance after deduction of the respective commissions for the provision of services carried out by the private sector. 

 

D01.12 

 Non-life insurance indemnity 

Contemplates insurance compensation operations to cover various events or accidents resulting from the breakage of goods or property, among others, carried out by the private sector. 

 

D01.13 

Current International Cooperation 

Payments of regular contributions from private companies to non-resident international institutions. 

 

D01.14 

Scholarships 

It covers current financial flows for the purpose of financing 

training activities.

 

D01.99 

Transferência corrente diversa 

Trata-se de outros fluxos financeiros correntes entre entidades privadas e entidades não residentes não incluídos nas rubricas precedentes. 

 

E.         Income 

It consists of the receipt of and payment for the use of factors of production, namely land (including natural resources), labour and capital. Thus, income may result from the production process (by providing labour, remunerating workers and fixing subsidies and taxes on products and production) or from ownership (by providing financial assets - investment income and from renting natural resources). 

 

E01. Remuneration of employees 

Includes the payment or receipt of salaries and other remuneration (including payment in kind and payment of social contributions) to employees whose centre of predominant economic interest is not within the national territory. It includes the remuneration of local employees of embassies and consulates, as well as seasonal, border and other non-resident workers. Note that there is usually a contractual link between the employer and the employee.

 

E01.01 

Wages and other remuneration paid by residents to nonresidents 

This covers wages and salaries paid to employees whose centre of economic interest is not within the national territory. It includes the wages of seasonal, border and other non-resident workers. 

 

E01.02 

Wages and other remuneration paid by non-residents to residents 

These are wages and other remuneration paid by non-residents to resident workers. It includes the remuneration of local employees of embassies and consulates.

 

E01.99 

Remuneration of employees - Others 

This is other remuneration paid by non-residents to resident workers and vice versa, the nature of which has not been previously specified.

 

E02. Direct Investment 

This is income due to a resident (non-resident) entity for its interest in the share capital of the non-resident (resident) company. The participation in the share capital should be equal or superior to 10% of the company's control by the shareholders.

 

E02.01 

Direct investment income - Dividend income - Income from equity and investment fund shares 

It covers financial flows arising from direct investment income in the form of dividends and other income on equity participation (other than portfolio investment income), arising from holding securities in the form of shares, units, etc. 

 

E02.02 

Direct Investment Income - Profit and Dividends 

Distributed results, profits or dividends due to the (nonresident) resident company or natural person for its participation in the share capital of the (resident) non-resident company. In the case of retained earnings reinvested in capital, the respective entry should be made under "Reinvested earnings", in the appropriate direct investment item. 

 

E02.03 

Direct Investment Income - Profits and dividends -   

Direct investor in direct investment enterprises 

Payment or receipt of dividends or profits from income, due from the direct investor to the direct investment enterprise. 

 

E02.04 

Direct Investment Income - Profits and dividends - Direct investment enterprises in direct investor (Depositary receipts) Contempla os pagamentos ou recebimentos de dividendos ou lucros, devidos pela empresa de investimento directo ao investidor directo.

 

E02.05 

Direct Investment Income - Profits and dividends - Between related or related enterprises 

Contemplates payments or receipts of dividends or profits, due, between related or related enterprises. 

 

E02.06 

Direct Investment Income - Reinvested earnings Income retained and reinvested in capital. 

 

E02.07 

Direct Investment Income - Interest 

This is a form of income received or paid by holders of certain financial assets. 

 

E02.08 

Direct investment income - Interest - Direct investor in direct investment enterprises 

This covers interest on loans, whether secured or unsecured (whether or not linked to the issue of securities, e.g. bonds), due from the direct investor to the direct investment enterprise. 

 

E02.09 

Direct investment income - Interest - Direct investment enterprises in the direct investor (reverse investment) 

This covers interest on loans, whether secured or unsecured (whether or not linked to the issuance of securities, e.g. bonds), due from the direct investment enterprise to the direct investor. 

 

E02.10 

Direct Investment Income - Interest - Between related or related enterprises 

This includes interest on loans, whether secured or unsecured (whether or not linked to the issue of securities, e.g. bonds), that are payable between related or related enterprises.

 

E03. Portfolio Investment 

These are payments or receipts of income related to equity securities of less than 10%, long-term debt, money market instruments, and financial derivatives. 

 

E03.01 

Investment income on equity and investment fund shares 

Covers transactions in portfolio investment income in the form of dividends and other income from equity participation (other than direct investment income), arising from holding securities in the form of shares, units, etc.

 

E03.02 

Dividends on equity excluding investment fund shares 

Distributed results, profits or dividends, due to the (nonresident) resident company or natural person for its participation in the share capital of the (resident) non-resident company. In the case of retained earnings reinvested in capital, the respective entry should be made under "Reinvested earnings" in the appropriate direct investment account heading. 

 

E03.03 

Investment    income          attributable   to       investment    fund shareholders 

It covers income earned by a resident enterprise or natural person in one economy from its participation in an investment fund resident in another economy. 

 

E03.04 

Reinvested earnings 

Retained earnings and reinvested in capital. 

 

E03.05 

Dividends 

Distributed results, profits or dividends due to the (nonresident) resident company or individual for its participation in the (resident) non-resident investment fund. 

 

E03.06 

Interests 

This is a form of income received or paid by holders of certain financial assets.

 

E04. Real estate investment 

It is the purchase of real estate, such as houses for rental solution, tourist exploitation, real estate for commercial or industrial purposes, such as offices, consulting offices, stores, warehouses, among other possibilities. 

These are payments or receipts of income relating to rental contracts of rustic or urban property, concluded between residents and non-residents.

 

E04.01 

Real Estate Investment Income 

These are payments or receipts of income between residents and non-residents in respect of property investment.

 

E05. Government

 

E05.01 

Current tax on income and wealth 

Covers regular taxes on the income earned by non-residents from their work or from the investment of financial assets. 

 

E05.02 

Social Contribution 

This covers current financial flows between resident government entities and non-resident entities (vice versa), associated with social security and pension fund contributions. Social contributions are recorded when an employer in one economy (public entity) makes or receives contributions in another economy on behalf of its employee.  

 

E05.03 

Social benefits 

Covers benefits in the context of social security and pension funds provided by the public sector. It includes social benefits such as events related to sickness, unemployment, housing and education, and may be in the form of cash or in kind. 

 

E05.04 

Current international cooperation 

Consists of current transfers in cash or in kind between governments of different countries or between governments and international organizations. These transfers serve to finance current expenditure including: emergency relief following natural disaster in the form of food, medicine, clothing etc. It also covers annual or regular transfers from governments to organisations of which they are members, as well as salary payments for technical assistance staff. 

 

E05.05 

Scholarships 

Covers the current financial flows for the purpose of financing training actions 

 

E05.06 

Miscellaneous current transfers from general government 

These are other current financial flows between a public entity of one economy and an entity of another economy which are not included in the preceding headings.

 

E06. Other incomes 

Refers to the payment or receipt of other primary income related to taxes on products and production, production subsidies and natural resource rent. Taxes on products, which are payable on each unit of a good or service. Examples include value added tax, import duties, export duties and excise duties, includes other taxes on production. 

Subsidies on product and production 

Covers subsidies on product and production, which are received per unit of a good or service.

 

E06.01 

Rental 

Includes income received or paid for the use of natural resources. Examples of rent include amounts payable for the extraction of minerals and other subsoil wealth, rights for fishing, forestry and grazing. 

 

E06.02 

Other Investment 

These are payments or receipts of income, associated with interest, investment in equity and investment fund shares that are not classified in other categories and investment attributable to holders of insurance policies, pension plans and standardised guarantees. 

 

E06.03 

Interest from Deposits 

Income from (non-resident) deposits of residents with nonresident (resident) credit institutions. Includes interest from investments of funds from insurance companies and pension funds. 

 

E06.04 

Interest from deposits and investments, with agreed maturity <= 1 year 

Income from deposits by residents (non-residents) with nonresident (resident) credit institutions with a maturity of less than or equal to 1 year.

 

E06.05 

Interest from deposits and investments with a maturity > 1 year 

Income from deposits by residents (non-residents) with nonresident (resident) credit institutions with a maturity of over 1 year. 

 

E06.06 

Juros de Empréstimos da Administração Central 

interest and other income on credits associated with international trade transactions and on non-securitised financial loans, such as bonds, obtained from or granted to non-

residents. It includes interest on government securities, interest on foreign government debt loans, interest on financial leasing and interest on late payments paid/received from abroad.  

 

E06.07 

Interest on Other Sectors' Loans 

Covers interest and other income on debt claims arising from international trade transactions and unsecured financial loans, such as bonds, obtained from or granted to 'Private' nonresidents (private and public corporations). Includes interest on debt securities, interest on private external debt loans, interest on foreign currency loans granted to residents and nonresidents, interest on financial leasing operations and interest on arrears paid or received from abroad. Excludes interest on credits associated with international trade operations and on financial loans established between enterprises with direct investment links. 

 

E06.98 

Profits and dividends 

Dividends are the profits distributed and allocated to the owners of capital out of the funds placed at the disposal of enterprises. 

 

E06.99 

Other income from financial investments 

Refers to the payment or receipt of other primary income related to taxes on products and production, production subsidies and the renting of natural resources.

 

F. Capital Account 

 

F01. Capital Account         

Comprises the acquisition and disposal of non-produced non-financial assets and capital transfers receivable and payable. 

 

F01.01 

Acquisition or Disposal of Non-produced Non-financial Assets 

Comprises acquisitions or disposals associated with tangible assets that can be used or needed for the production of goods and services, but are currently not produced (e.g. land and subsoil) and non-produced intangible assets (e.g. patents, copyrights, trademarks, franchising and other transferable contracts, including contracts with athletes and authors).

 

F02. Capital transfers 

It corresponds to the transfer of ownership of an asset from a resident to a non-resident, and vice versa. It causes a corresponding change in the "stock" of assets of both parties (e.g. donations) or of one of the parties (debt forgiveness) involved in the transaction, without affecting the savings of either of them. Capital transfers are usually large and infrequent, although they cannot be defined in terms of size or frequency.

 

F02.01 

Government - Debt Forgiveness 

Refers to financial flows between the Angolan State and nonresident entities associated with partial or total contractual cancellation of a debt. 

 

F02.02 

Government - Investment grants 

Comprises financial flows referring to capital transfers in monetary means or goods and equipment from governments and/or international institutions to local governments for the realization of investment projects or vice versa. 

 

F02.03 

Government - Other capital transfers 

These are other financial capital flows between a public entity resident in one economy and entities resident in another economy not included under the preceding headings, such as capital contributions in international organisations and miscellaneous compensation arising from the break-up of property or assets, etc.

 

F02.04 

Other Sectors - Debt Forgiveness 

Financial flows between resident private entities and nonresident private entities, associated with debt forgiveness 

 

F02.05 

Other Sectors -  Investment grants 

Comprises financial flows relating to capital transfers in the form of cash or goods and equipment from non-governmental and other private organisations for investment projects. 

 

F02.06 

Other Sectors - Inheritance 

Financial flows relating to payments or receipts of inheritance taxes. 

 

F02.07 

Other Sectors - Donations 

Financial flows relating to payments or receipts of taxes on donations 

 

F02.08 

Other Sectors - Other capital transfers 

These are other financial capital flows between resident private entities in one economy and entities resident in another economy not included under the preceding headings, such as capital contributions in international organisations and miscellaneous indemnities arising from breakage or serious damage to goods or property not covered by insurance companies. It also includes transfers of inheritances, etc. 

 

F02.09 

Acquisition of Real Estate/Real Estate Assets 

These are other financial capital flows between resident private entities of one economy and entities resident in another economy relating to the acquisition of Real Estate/Properties 

 

F02.10 

Life Insurance Benefit 

These are other financial capital flows between private resident entities of one economy and entities resident in another economy relating to the provision of life insurance. 

 

F02.11 

Blocked Funds 

These are other financial capital flows between resident private entities of one economy and entities resident in another economy in respect of blocked funds.

 

F02.12 

Personal Capital Transfers 

These are other financial capital flows between private resident entities of one economy and resident entities in another economy of a personal nature. 

 

F02.99 

Capital transfers - others 

These are other financial capital flows between resident private entities in one economy and entities resident in another economy not included under the preceding headings.

 

G. Financial Account 

It comprises acquisition and disposal of financial assets in the form of direct investment, portfolio investment and other investment. Any sub-account included here is subdivided into assets and liabilities.

 

G01. Direct Investment 

Direct investment occurs when a resident investor in one economy has control or a significant degree of influence over the management of a company that is resident in another economy (holding 10% or more of the company's share capital). As well as funds, direct investors can provide additional contributions such as know-how, technology, management and marketing. 

Direct Active Investment - Covers the investment made abroad by a resident entity, in which this entity holds 10% or more of the capital of the company in which it made the investment. 

Passivo Direct Passive Investment -This is the investment made in national territory by a non-resident entity, in which this entity holds 10% or more of the capital of the company where the investment was made.

 

G01.01 

Equity participation and investment fund shares 

Acquisition or disposal of equity and investment fund shares held by residents of one economy in entities resident in another economy. 

 

G01.02 

Company Formation Capital (Includes Partial Realization) 

Transactions carried out by residents of one economy whose purpose is to set up a business in another economy. It also includes partial liquidations for the realization of capital up to the amount of capital subscribed by each direct investor, and excludes the amount in excess of the subscribed start-up capital that should be included in the "Capital Increase" account.             

 

G01.03 

Capital Increase 

Transactions carried out by entities resident in an economy with the purpose of increasing the share capital of a company resident abroad 

 

G01.04 

Merger and acquisition 

Includes flows between a resident entity of an economy and a non-resident entity resulting from a merger or acquisition of companies or a corporate group. 

 

G01.05 

Acquisition or disposal of Shares and Participations between Resident and Non-Resident Investors 

Purchase and Sale of shares or participations between resident and non-resident investors. 

 

G01.06 

Acquisition abroad of Shares and Participations by Resident Investors (> 10%) 

Acquisition abroad of Shares and Participations by Resident Investors in an amount exceeding 10% of the Company's capital. 

 

G01.07 

Acquisition of Shares and Stakes by Non-resident Investors in 

Angola (> 10%) 

Acquisition in Angola of Shares and Participations by NonResident Investors in an amount exceeding 10% of the Company's capital. 

 

G01.08 

Disposal abroad of Shares and Participations by Resident Investors (>10%) 

Disposal abroad of Shares and Participations by Resident 

Investors in an amount exceeding 10% of the capital of the Company.

 

G01.09 

Disposal of Shares and Participations by Non-resident Investors in Angola (>10%) 

Disposal in Angola of Shares and Participations by Non-Resident Investors in an amount exceeding 10% of the Company. 

 

G01.10 

Liquidation or Extinction of Companies 

Receipts or payment resulting from the liquidation or extinction of foreign direct investment enterprises. 

 

G01.11 

Reinvestment of Profits (Includes Reserves Retained in Company) 

Includes undistributed earnings and incorporated into the share capital or held as reserves of the non-resident company. 

 

G01.12 

Debt instruments - Loans 

These refer to instruments that require the payment of principal and/or interest in a specified period. 

 

G01.13 

Debt instruments - loans granted by direct investment enterprise to direct investors 

This corresponds to loan operations granted to direct investors by the direct investment enterprise. 

 

G01.14 

Debt instruments - Borrowings from direct investment enterprise to direct investor  

This corresponds to loans obtained by direct investment enterprises from direct investors. 

 

G01.99 

Others 

Comprises acquisition and disposal of financial assets in the form of direct investment the nature of which is not specified above.

 

G02. Portfolio Investment 

Refers to a resident investor holding less than 10% of the equity of a nonresident company or vice versa. Other modalities of this type of investment are besides shares, bonds, bills, deposit certificates, commercial and financial papers, bank acceptances and other marketable securities, different from share capital participation. In this type of investment, the economy is divided into 4 institutional sectors, namely, Central Government, Central Bank, Banks and Other Sectors. 

Portfolio Investment Assets - Acquisition or sale transactions (in primary and secondary markets) and redemption of securities issued by non-residents, carried out by residents. It includes external securitised credit (in the form of the issue of securities, namely bonds) granted abroad, with the exception of credit operations between direct investment enterprises. 

Portfolio Investment Passive - Acquisition or sale transactions (in primary and secondary markets) and redemption of securities issued by resident entities, carried out by non-residents. It includes external securitised credit (in the form of the issue of securities, namely bonds) received from abroad, with the exception of credit operations between direct investment enterprises.

 

G02.01 

Equity and investment fund shares 

Payments or receipts from resident entities in connection with investment in shares and other equity issued by non-residents or vice versa (Includes shares, investment fund units, and other equity securities such as Depositary receipts); Conversion of debt into equity. 

 

G02.02 

Company Formation Capital (Includes Partial Realization) 

Transactions carried out by residents of one economy whose purpose is to set up a business in another economy. It also includes partial liquidations for the realization of capital up to the amount of capital subscribed by each direct investor, and excludes the amount in excess of the subscribed start-up capital that should be included in the "Capital Increase" account.

 

G02.03 

Capital Increase 

Operations carried out by entities resident in an economy whose purpose is to increase the share capital of a company abroad. 

 

G02.04 

Acquisition or disposal of Shares and Participations between Resident and Non-Resident Investors 

Purchase and sale of shares or participations between resident and non-resident investors. 

 

G02.05 

Acquisition abroad of Shares and Participations by Resident Investors (< 10%) 

Acquisition abroad of Shares and Participations by Resident Investors in an amount less than 10% of the capital of the Company. 

 

G02.06 

Acquisition of Shares and Participations in Angola by Nonresident Investors (< 10%) 

Acquisition in Angola of Shares and Participations by NonResident Investors amounting to less than 10% of the Company's capital. 

 

G02.07 

Disposal abroad of Shares and Participations by Resident Investors (<10%) 

Disposal abroad of Shares and Participations by Resident Investors in an amount less than 10% of the capital of the Company. 

 

G02.08 

Disposal of Shares and Participations by Non-resident Investors in Angola (<10%) 

Disposal in Angola of Shares and Participations by Non-Resident Investors in an amount less than 10% of the Company's capital.

 

G02.09

Liquidation or Extinction of Companies 

Receipts or payment resulting from the liquidation or extinction of foreign direct investment enterprises. 

 

G02.10 

Reinvestment of Profits (Includes Reserves Held within the Company) 

Includes undistributed earnings and incorporated into the share capital or held as reserves of the non-resident enterprise of an economy. 

 

G02.11 

Debt securities - Loans 

This covers payments or receipts relating to bonds, debentures, and other debt securities; money market instruments, or other negotiable debt instruments. The institutional sector (Central Government, Central Bank, Banks and Other Sectors) and the original maturity (long or short term) of the debt instruments should be reported. 

 

G02.12 

Debt securities - loans granted to the portfolio investor by the portfolio investment company. 

Corresponds to loan transactions granted to the portfolio investor by the portfolio investment company. 

 

G02.13 

Debt securities - loans obtained by the portfolio investment company from the portfolio investor. 

Corresponds to loan transactions obtained by the portfolio investment firm from the portfolio investor. 

 

G02.99 

 Others 

Other portfolio investment transactions, the natures of which are not mentioned above.

 

G03. Other Investments 

It is a residual category comprising all financial transactions not included in Direct Investment, Portfolio Investment and Reserve Assets of the Central Bank. Other Investment is divided into investments representing assets and liabilities of an economy. Like portfolio investment, the other investment category is divided by 4 resident institutions, namely Central Government, Central Bank, Banks and Other sectors. 

Other Investment Assets -  Other investments made by residents abroad. Other Investment Liabilities - Other investments made by non-residents in Angola.

 

G03.01 

Currency and deposits 

Corresponds to deposits and investments abroad by residents and vice versa. 

 

G03.02 

Deposits and investments abroad by residents, with maturity 

<= 1 year 

 

G03.03 

 Deposits and investments abroad by residents, with a maturity 

> 1 year 

 

G03.04 

Deposits and investments in Angola by non-residents, with maturity <= 1 year 

 

G03.05 

Deposits and investments in Angola by non-residents, with a maturity > 1 year 

 

G03.06 

Insurance, pension and standardised guarantee schemes 

Covers the investment of funds abroad by resident insurers and pension funds (or vice versa) with a view to their monetisation, and life insurance premiums and claims. 

 

G03.07 

Trade credits 

Covers credits granted by the supplier of goods and services directly to the customer. 

 

G03.08 

Divestment - Proceeds from liquidation of investment 

 

G03.09 

Repurchase agreements 

Comprises the purchase by the borrower of his own debt at a discounted price which confers the extinguishment of the debt.

 

G03.10

Real Estate investment 

Comprises financial flows between residents and non-residents of an economy, relating to acquisitions or disposals of urban or rural property. 

 

G03.11 

Angolan real estate investment abroad 

Includes financial flows from investment in moveable assets of overseas residents. 

 

G03.12 

Real estate investment from abroad in Angola 

It comprises the financial flows from investments in movable assets from non-residents in Angola. 

 

G03.13 

Other investment 

 

G03.14 

Other equity investments 

These are equity interests that are not in the form of securities. It includes interests in companies, agencies, trust, limited liability company and other types of partnership, unincorporated funds, fictitious unit holding real estate and other natural resources.  

 

G03.15 

Other forms of participation in the capital of non-resident entities 

These are equity interests that are not in the form of securities. Includes equity investments in companies, agencies, trusts, limited liability companies and other types of companies, unincorporated funds, fictitious unit ownership of real estate and other natural resources of non-residents in Angola 

 

G03.16 

Other forms of equity participation in resident entities 

These are equity interests that are not in the form of securities. It includes shares in corporations, agencies, trusts, limited liability companies and other types of companies, unincorporated funds, notional unit ownership of real estate and other natural resources of resident abroad.

 

G03.99

Other investment 

Covers capital transactions between residents and non-

residents that result in the creation or cancellation of external assets, which are not classified under any of the other headings.

 

G04. Financial Derivatives 

 (which do not constitute reserves) and employee stock options 

Covers payments or receipts from transactions relating to financial derivatives, namely: options, swaps, warrants, fowards, futures, etc.

 

G04.01 

Stock options granted to employees (employees stock options) Corresponds to a mechanism whereby a certain employee of a company receives part of his remuneration in company shares. 

 

G04.02 

Stock options granted to suppliers 

Corresponds to a mechanism whereby a given supplier receives part of his payment in shares in the company in which he has provided or supplied a certain product or service.

 

G05. Reserve Assets 

 

G05.01

Reserve assets are those foreign assets that are readily available and can be controlled by the monetary authority (BNA) to meet balance of payments financing needs, as well as for intervention in foreign exchange markets to influence the exchange rate and for other related purposes (such as maintaining confidence in the currency and the economy, and serving as a basis for foreign borrowing). Reserve assets must be in foreign currency that actually exist. Potential credits are excluded.

 

G06. Loans 

Covers financial assets that arise when a creditor resident in one economy lends directly to a debtor resident in another economy and are evidenced by non-negotiable documents. It includes credit lines extended or received by Foreign Banking Financial Institutions, Banking Financial Institutions and resident public or private entities. 

 

G06.01

Loan Disbursements Granted/Received 

These are financial transactions in respect of loan disbursements granted or received by a creditor resident in one economy to a debtor resident in another economy and vice versa. 

 

G06.02 

Repayment of Loans Granted/Received 

These are financial transactions regarding repayments of loans granted or received by a creditor resident in one economy to a debtor resident in another economy and vice versa.

 

G07. Warranty 

It covers the execution of credit guarantees associated with various types of international trade operations and financial loans. 

 

G07.01 

Execution of bank guarantee 

These are financial transactions relating to a bank guarantee provided to a non-resident at the request of a resident, the latter being the beneficiary of the guarantee and vice versa.

 

G08. Capital Repatriation 

 

G08.01 

Repatriation of capital 

Transfer of financial resources from a non-resident to a resident financial institution at the request of the owner of the resident funds and vice versa.

 

H. Complementary Operations 

Operations that due to their specific nature do not fall under the headings referred to above. 

 

H01. Complementary Operations 

 

H01.01 

Sales to Exchange Bureaus 

Covers transactions regarding the sale of foreign exchange to exchange bureaux

 

H01.02 

 Remittance of Values 

Covers operations regarding the remittance of values

 

H01.03

Opening and Operation of Accounts with Financial Institutions Abroad 

Code to be used when opening and operating accounts with Financial Institutions abroad. 

 

H01.04 

Transfers Received from a Resident's Foreign Account to a Resident 

Code to be used when transfers received from the foreign account of a resident, to a resident (inter-resident transactions). 

 

H01.05 

Foreign Payments to a Non-Resident from the Account of Another Non-Resident (Transactions between Non-Residents) Code to be used when making foreign payments to a nonresident from the account of another nonresident. 

 

H01.06 

Purchase or Sale of Foreign Currency between Banks (against local currency) 

Code to be used when the purchase or sale of foreign currency between Banks is carried out as a counter value in local currency. 

 

H01.07 

Foreign Currency Conversions between Banks (FC to FC) Code to be used when foreign currency conversions are carried out between Banks (external currency movement). 

 

H01.08 

Borrowing and lending of foreign currency 

Code to be used when foreign currency is bought and sold between banks. 

 

H01.09 

Foreign Currency Deposits 

Comprises deposits that non-residents make with Banks domiciled in the national territory, as well as deposits by residents in Banks outside the country. 

 

H01.10 

Account to Account Transfers - "Nostro" Accounts 

Purchase or sale of foreign exchange by the Central Bank in the Interbank Foreign Exchange Market.

 

H01.11

Transfers between Special Accounts 

Transfers of funds between "Nostro" (correspondent) accounts of the type "tied" held by the Central Bank. 

 

H01.12 

Bank Provisioning 

Transfers of funds between Commercial Banks and their correspondents with the intermediation of the Central Bank. 

 

H01.13 

Bank to Bank Transfers 

Transfers of funds in foreign currency between commercial banks in Angola on instructions from their clients 

 

H01.14 

Transfers between accounts at the Central Bank 

Transfers of funds between accounts held at the Central Bank. 

 

H01.15 

Forex Currency Trading 

Covers buying and selling transactions in the international foreign exchange market. 

 

H01.16 

Forex Gold Trading 

Covers the operations of buying and selling Gold in the international market. 

 

H01.17 

Central Bank Clearing 

Covers currency clearing operations by Central Banks.

 

H02. Foreign Exchange Exposure Reposition 

Covers operations regarding the measurement of gains/losses in profitability, cash flow as a function of exchange rate variations

 

H02.01 

International payment cards 

 

H02.02 

Credit operations 

 

H02.03 

Remittance of values 

 

H02.04 

Merchandise 

 

H02.05 

 Importing of banknotes 

 

H02.06 

Invisibles 

 

H02.07 

Capitals 

 

H02.08 

Line of credit 

 

H02.09 

Outras 

Glossary 

Share - are securities that represent a portion of the share capital of a public limited company. This means that by buying a share, the investor becomes part owner of the company, having the right to a share (however small) of the assets and earnings that the company will have. 

Repurchase Agreement – Repurchase or repurchase agreements, a term derived from the Anglo-Saxon term "repurchase agreements", are a form of financing in which the debtor - usually a financial institution - lends securities from its portfolio - e.g. government securities - as consideration for a loan and simultaneously undertakes to repurchase them on a pre-established date. The difference between the sale and repurchase prices is the interest paid by the debtor. 

Assets - are asset values, representing credits, rights or goods held by an economic agent. 

Amortization (or Repayment): Payment of an outstanding principal. Amortisation may be total, if the entire outstanding principal is repaid, or partial, if only part of the outstanding principal is paid. 

Balance of Payments - is the systematic recording of all economic transactions carried out between the residents of a given economy and the residents of the rest of the world during a certain period. 

Treasury Bills: Short-term government debt securities issued at a discount. Stock Exchange: Physical or virtual place where securities and derivative financial instruments are traded (bought and sold). 

Share Capital - Initial investment by the partners of a company, represented in the form of shares, (if it is a public limited company) or (if it is a private limited company).  

Portfolio: a set of contractual positions, both active and passive, assumed through the acquisition or sale of financial products. 

Certificates of Deposit: Certificates of Deposit are documents proving a deposit made with the issuing Bank. 

Commission - Amount payable for the provision of an intermediation service. Nostro" account - a foreign currency account of a resident Bank, with its correspondent abroad. 

Vostro" Account - Foreign correspondent account in foreign currency with a resident Bank. 

Debentures - are certificates or securities issued by corporations, representing loans contracted by them, each security giving the debenture holder, identical credit rights against the corporations, established in the deed of issue. It consists of an instrument to raise funds in the capital market, which companies use to finance their projects. 

Derivatives - Generic denomination for operations that have as reference any asset, called "base asset" or "underlying asset" (which is usually traded in the spot market). Derivatives usually have an expiry date. Examples of derivatives are call/put options, futures and swaps. 

Related Companies - two companies are said to be related when they are under the influence and control of the same direct investor. 

Factoring - collection service provided by a financial institution to companies supplying goods and/or services that grant short-term commercial credits to client companies. This service may also be associated with advance payment and risk coverage services, depending on what is contracted. 

Forward - A contract to buy and sell a given quantity and quality of an asset (financial or otherwise) on a specific future date, at a price fixed in the present, negotiated bilaterally (over the counter). Under a forward contract, the buyer is bound to pay the agreed price and the seller is bound to deliver the asset at the agreed conditions. However, forward contracts may be subject to physical settlement (where the seller delivers the sold commodity) or financial settlement (where there is no physical delivery of the commodity, but only a settlement of accounts in accordance with the market price of the asset on the settlement date). Unlike futures contracts, which are multilaterally negotiated (on an exchange) and are subject to a high degree of standardisation, forward contracts can be freely drawn according to the will of the parties (buyer and seller). 

Franchising - is the cession to a franchisee by a holder ("franchisor") of the right to use a trademark or patent, manufacturing and administrative technologies and others, against payment. 

Pension Fund - Pension funds are assets exclusively dedicated to the realisation of one or more pension plans. 

Future - standardised and exchange-traded contract in which two parties fix the price of an asset for a certain future date. Standardised, reversible contract for the purchase and sale of a given quantity and quality of an asset (financial or otherwise) on a specific future date, at a price fixed in the present. By the futures contract, the buyer is bound to pay the agreed price and the seller is bound to deliver the asset at the agreed conditions. Futures contracts may be subject to physical settlement (where the seller delivers the sold commodity) or financial settlement (where there is no physical delivery of the commodity, but only a settlement of accounts in accordance with the market price of the asset on the settlement date). Unlike forward contracts, which are negotiated offexchange on a bilateral basis and can be tailored to the will of the parties, futures contracts are fully standardised so that the price is the only variable that can be negotiated (on-exchange). Futures contracts allow either party to reverse its contractual position by making a reverse transaction (i.e. selling a contract of the same series as the one initially bought, or buying a contract of the same series as the one initially sold). 

Guarantees - Set of assets deposited by the debtor (investor, financial intermediary or other) with the creditor (financial intermediary, clearing house or other) which, under certain conditions, may be mobilised by the latter to satisfy its claim. 

Goodwill - corresponds, for the purposes of consolidation of a holding, to the difference between the acquisition value of that holding and the book value of the appropriate company's equity. 

Indemnity - refers to compensation due to someone in order to annul or reduce a damage of a material nature, originated by total non-fulfilment, or deficient fulfilment of an obligation. It is also the name given to the amount paid by an insurer to the insured in the event of a claim. 

Financial Instrument: Investment instruments including transferable securities, derivative financial instruments, money market instruments as well as any others considered as such. 

Direct Investment - refers to an investment in which an investor resident in one economy makes an investment that gives control or a significant degree of influence over the management of an enterprise that is resident in another economy. Control or significant degree of influence should be understood as all investment equal to or greater than 10%. 

Interest - Income paid by the issuer to the holders of debt investment products and which corresponds to the consideration for the credit granted for a given period. The amount of interest can be determined based on a variable rate (in which case the amount of interest depends on the evolution of an indexing factor) or on a fixed rate. The periodicity of payment is defined in each case, and may be annual, half-yearly, quarterly or other. 

Interest in arrears - Interest produced by interest accrued in previous capitalisation periods. 

Financial leasing - is the contract whereby one of the parties undertakes, for a consideration, to grant to the other the temporary enjoyment of a movable or immovable asset, acquired or built by indication of the latter and which the latter may purchase totally or partially within an agreed period of time, against payment of a price determined or determinable under the terms of the contract itself. 

Capital Market - Market where financial instruments and securities that do not have the nature of short-term financial instruments are traded. 

Money market - Market where financial instruments of a short-term nature are traded (i.e. typically with a maturity of less than one year). In contrast to the money market, in the capital market, financial instruments of a medium and long term nature are traded. 

Bonds - Securities representing debt that entitle the holder to receive periodic interest payments during the loan's life and to repayment of the principal on maturity. 

Convertible bonds - Bonds that allow, as a form of reimbursement, their conversion into shares of the issuing company or into another type of security, within the terms and conditions defined at the time of their issue. 

 

Option - a contract between two parties whereby the buyer acquires, through the payment of a monetary consideration (called premium), the right to buy/sell to the other party the underlying asset during a certain future period (exercise period), at the price set in the contract (called exercise price). 

Foreign Exchange Transaction - any act, business or transaction carried out between foreign exchange resident and non-resident person that may result in payment over or receipt from abroad. 

Liabilities - are negative asset values, representing debts, obligations, commitments or liabilities of the economic agent. 

Patents - is the legal title granted to protect an invention and which confers on its holder the exclusive right to exploit it. 

Pension Plan - The pension plans are programmes that define the conditions in which the right to receive a pension is established, such as pre-retirement, retirement due to old age or disability or survivor's pension. 

Premiums - A term used in various senses in the financial market, associated (in its most common sense) with the compensation that an agent has for taking some risk. 

Reinvestment - operation whose objective is the incorporation of results (profits and dividends) in reserves or in the share capital of a company. Resident - Refers to economic agents whose habitual residence or centre of economic interest is in the national territory. It is understood by habitual residence, national and foreign individuals resident in the country for at least one year as well as any form of representation of legal persons in the national territory. 

Reinsurance - It is a contract in which the reinsurer undertakes to indemnify the insurance company (ceding) for damages that may occur as a result of its insurance policies. Operation by which the insurer, transfers to another, totally or partially, a risk assumed through the issue of a policy or a set of them. In this operation, the insurer tries to diminish its responsibilities in the acceptance of a risk considered excessive or dangerous, and cedes to another part of the responsibility and of the premium received. 

 

Royalties” e “Copyright – É o pagamento pelo uso de propriedade intelectual e industrial. 

Direct Insurance - Refers to transactions between insurance companies and the public. 

 

Non-Life insurance - includes accident, health, life, aviation and other means of transport insurance; fire and other damage to property insurance, pecuniary loss insurance; general liability, and credit insurance. 

Broker/dealer services - this is a contract whereby one party undertakes to the other to bring interested parties together and conclude business deals, without subordination and for a fee. 

Custody Services - is the safekeeping and exercise of the rights of bonds and securities, deposited on behalf of investors, ensuring their property in the Financial Institutions. There are two types of custody: Fungible Custody, according to which, when the securities are withdrawn, they may not be the same as those deposited, although they have the same quantity, quality and kind; and Non-Fungible Custody, in which the securities withdrawn are exactly the same as those deposited. 

Swap - A contractual instrument for the exchange of legal and/or financial positions or financial instruments, entered into bilaterally between two economic agents. They are concluded essentially at the level of rates, but may be at the level of any financial element. 

Debt Security - are negotiable instruments that serve as evidence of a debt. Equity Certificates - Equity certificates are securities that tend to be perpetual, entitling the holder to a remuneration with two components: a fixed and a variable one. Both the fixed and the variable remuneration are determined on a percentage of the nominal value of the equity security. 

Seasonal or Frontier Worker - these are workers who move from their country of residence to another for their place of service. 

Investment Fund Investment Unit - A financial instrument representing part of the equity of an investment fund. Investment units are the parts into which the equity of an investment fund is divided. The duration of the investment units should be equivalent to the duration of the fund. 

 

Securities - Documents representing homogeneous legal situations, standardised, fungible among themselves and susceptible of being transmitted in the market.

Warrants - give the holder the right, but not the obligation, to buy or sell the underlying asset at a predetermined price within a specified period between the acquisition date and the maturity date.

Appendix IX Purpose of Payment Codes (RSD)

View appendix in PDF

CODES OF PAYMENT

Classification by type of payment

Cash  

Cash payments to the account and from the account

Noncash  

Transfer (payment and other transfers) from one account into another

3

Clearing  

Clearing payments 

Rebooking  

Recovery on the basis of of overpaid or erroneously paid funds

 

Classification by basis of payment

Transactions on the basis of trade in goods and services

                                                                                                                              

20 

Trade in goods and services – intermediate consumption

Payments for goods, raw materials, materials, production services, fuel, lubricants, energy, purchase of farm products, membership fees, settlement of liabilities to public companies that are not prescribed for other goods and services

21 

Trade in goods and services – final consumption 

Payment for goods, raw materials, materials, production services, fuel, lubricants, energy, purchase of farm products, membership fees, settlement of liabilities to public companies that are not prescribed for other goods and services (including the payment of all fees and compensations), except for investments - final consumption 

22 

Services of public companies 

Payments of liabilities to public companies

23 

Investment into plants and equipment 

Payments related to the construction of plants and procurement of equipment (purchase price, delivery, assembly, etc.)

24 

Investments – оther 

Payments for investments, except investments into plants and equipment

25 

Rents 

Rents for the use of real estate and movable items in state ownership, charges for other services that qualify as public revenues

26 

Rents 

Rents for the use of taxable real estate and movable items

27 

Subsidies, vacation supplements and premiums from special accounts 

Payment, collection, transfer and calculation of subsidies, vacation supplements and premiums from the consolidated account of the treasury or funds and organizations of mandatory social insurance 

28 

Subsidies, vacation supplements and premiums from other accounts 

Payment, collection, transfer and calculation of subsidies, vacation supplements and premiums from other accounts

31 

Customs and other import duties 

Payment, collection, transfer from accounts and calculation on the basis of liability for customs and other import duties (customs duties and other public revenues collected by the Customs Authority as bulk payments in its reference account) 

 

Allocation transactions

 

40

Salaries and other earnings of employees

Salary; entrepreneurs’ personal salary; difference in salary of persons appointed to public office for the term of the office; payment under contract for performance of temporary and occasional work, as well as taxable remuneration given to employees for: compensation of public transport costs, per diems and business trip traveling and accommodation expenses in the country and abroad, per diems for Serbian Army employees, solidarity allowance in case of illness, rehabilitation or disability of an employee or his family members, for New Year and Christmas presents for children of employees and for service awards

41

Non-taxable earnings of employees, social and other allowances exempt from tax

Non-taxable remuneration given to employees for: compensation of public transport costs, per diems and business trip traveling and accommodation expenses in the country and abroad, per diems for Serbian Army employees, solidarity allowance in case of illness, rehabilitation or disability of an employee or his family members, for New Year and Christmas presents for children of employees and for service awards; Social and other allowances exempt from tax pursuant to the law governing personal income tax, except for allowances for volunteering

42

Compensation of earnings payable by the employer

Compensation of earnings on account of temporary work incapacity due to occupational injury or illness , which is payable by the employer from the first day of the sick leave until its end; Compensation of earnings on account of temporary work incapacity up to 30 days due to non-occupational injury or illness , pregnancyrelated illness or complications, or if mandatory quarantine was ordered for the employee, or if the employee needs to take care of a sick member of immediate family, except for a child under three years, if the employee was designated to escort a sick person pursuant to the law governing health insurance; Compensation of earnings for the duration of a paid leave during downtime, or during reduced volume of work which occurred through no fault of the employee, pursuant to Article 116 of the Labour Law

44

Earnings via youth and student cooperatives

Pay-outs to members of the cooperative from the cooperative’s account

45

Pensions

Amount of pension paid to pensioners or transferred to their current accounts with banks or other financial organisations, except pay-outs in cash

46

Deductions from pensions and salaries

Deductions on account of garnishments for credits, membership fees and other legal, administrative and other deductions

47 

Compensation of earnings payable by other payers

Compensation of earnings during sick leave exceeding 30 days in case of a temporary work incapacity of over 30 days due to non-occupational injury or illness, , pregnancy-related illness or complications, or if mandatory quarantine was ordered for the employee, or if the employee needs to take care of a sick member of immediate family, except for a child under three years, if the employee was designated to escort a sick person; Compensation of earnings during sick leave exceeding 30 days in case of a temporary work incapacity because of tissue or organ donation or care for a child under three years of age; Compensation of earnings during maternity leave, or in case of absence from work in order to care for a child, or absence from work in order to provide special care for a child

48 

Income of natural persons from capital or other ownership rights 

Interests, dividends and shares in profit, yield from an investment unit of an open-end investment fund, income from renting out real estate and movable property, income from property rights over a copyright work, or industrial property rights, income from insurance

49

Other income of natural persons

Income from fees for copyright work, income of athletes or sport experts, income from a special service contract and other income of natural persons not listed in codes 40 through 48

53

Payment of public revenues except taxes and contributions withheld at source

Payment of public revenues, taxes specifically, except taxes withheld at source, duties, fees etc.

54

Payment of taxes and contributions withheld at source

Payment of taxes and contributions which the payer of earnings is obligated to calculate, withold at source and pay into the designated single account no later than the day of payment of earnings to a natural person after deduction

57

Refund of overcharged or erroneously collected current revenues

Transfer of funds from the current revenue account to the taxpayer’s account for overcharged or erroneously collected current revenues

58

Rebooking of overpaid or erroneously paid current revenues

Transfer of funds from one current revenue account to another on the grounds of overpaid or erroneously paid current revenues

 

Transfers

60

Insurance premium and indemnity

Insurance premium, reinsurance, indemnity

61

Public revenue allocation

Allocation of taxes, contributions and other current revenues paid to beneficiaries

62

Transfers across government bodies

Transfer between the account and subaccount of the treasury, transfer of funds to budget beneficiaries, payments under the Government’s social programme

63

Other transfers

Transfers between accounts of the same legal person and other transfers, allocation of joint revenues

64

Transfer of budget funds to provide for the refund of overpaid current revenues

Transfer of budget funds to the current revenue account from which refund should be made to the taxpayer

65

In-payment of takings

In-payment of daily takings

66

Cash out-payments

All cash payments from accounts of legal entities and individual entrepreneurs

 

Financial transactions

70

Short-term lending

Short-term lending Transfer of funds on the basis of approved short-term loans 

71

Long-term lending

Transfer of funds on the basis of approved long-term loans 

72

Lending interest rate

Interest rate Interest received on loans 

73

Placement of time deposits

 

75

Other investments

Sale and purchase of equity securities, purchase of capital in the process of privatisation pursuant to the law governing privatisation, and purchase of shares from the Republic of Serbia Share Fund, interbank investments (securities, loans) 

76

Repayment of short-term loans

 

77

Repayment of long-term loans

 

78

Withdrawal of time deposits

 

79

Interest on deposit

Interest paid on deposits and other money holdings 

80

Security discounting

 

81

Founders’ loans for liquidity purposes

Repayment by legal entities of loans made by natural person founders

82

Repayment of founders’ loans for liquidity purposes

 

83

Collection of citizens’ cheques

 

84

Payment cards

 

85

Exchange transactions

 

86

Purchase and sale of foreign currencies

 

87

Grants and sponsorships

Payments from funds of banks and other legal entities pursuant to internal regulations  

88

Grants

Grants based on international agreements 

89

Transactions by order of citizens

 

90

Other transactions

 

 

REFERENCE CODE LIST FOR COLLECTION OF PAYMENTS, PAYMENTS AND TRANSFERS IN FOREIGN PAYMENT TRANSACTIONS

 

Description

Inflow

Outflow

I. TRANSACTIONS BETWEEN RESIDENTS AND NON-RESIDENTS

CURRENT ACCOUNTS – GOODS

Transactions in respect of trade in goods between residents and non-residents

Goods 
– all collections and payments in respect of exports and imports of goods (before and after actual exports and imports),
 – collections from and payment to carriers of goods sold in ports and airports, against a duly completed customs declaration, – interest on overdue payment/collection of payment for import/export of goods, 
– default interest, price differentials, exchange rate gains/losses, penalties in respect of exports and imports of goods, 

– collection of payment for exports and payment for imports of goods not subject to customs declaration: exports and imports of books, professional literature, etc., 

– payment of (uninsured) damages in the course of export and import of goods, 

– collection of payments and payments relating to goods for further processing, 

– collection of payments and payments relating to goods for repairs. 
Excludes:
 – intermediation fees, i.e. difference in prices of purchased and sold goods in case of direct re-export and transport (included in 310 – Agent and broker fees); 

– collection of payments and payments for further processing of goods (included in 315 – Other services – further processing of goods). 

– repair services (included in 314 – Other services – repairs of goods); 

– advance payments in respect of performance of investment works abroad (included in 421 – Construction works abroad).

112

112

Goods on the territory of the Republic – collections and payments in respect of foreign trade transactions for goods that do not cross the customs line

 

 

 

712

 

 

 

712

Payment for goods located abroad and delivered directly abroad 
– payment for purchased goods located abroad and delivered directly abroad and collection of payment in respect of such transaction within 180 days from the day of effecting the payment

 

 

 

 

 

312

 

 

 

 

 

312

Supplies of means of transport 
– collections and payments in respect of delivery of supplies to resident/non-resident means of transport (ships, airplanes, road vehicles, trains, etc.) such as fuel, food etc. on foreign/domestic terminals (ports, airports, railway stations, etc.), if no customs declaration was completed at the time of exports or imports, and regardless of whether payment and collection were performed before or after delivery of goods.

147

147

Write-offs against invoiced value of goods 

650 

650 

Accruals against invoiced value of goods 

651

651

Cover received for documentary credit in favour of local beneficiaries 

514

 

 

SERVICES

This category includes collection of payments and payments in respect of trade in services between residents and non-residents, including all advance payments and refunds

 

Transport

Maritime transport 

202

202

– Passenger transport

201

201

– Other

208

208

Air transport

 

 

– Passenger transport

242

242

– Transport of goods

241

241

– Other

248

248

Road transport

 

 

– Passenger transport

252

252

– Transport of goods

251

251

– Other

258

258

Railway transport

 

 

– Passenger transport

222

222

– Transport of goods

221

221

– Other

228

228

River transport

 

 

– Passenger transport

232

232

– Transport of goods

231

231

– Other

238

238

Passenger transport: 
– transport of non-residents in international traffic by domestic means of transport, 
– transport of residents by foreign means of transport, 
– transport of domestic passengers by foreign means of transport, inclusive of other costs incurred in passenger transport (surcharge costs, food and beverage on means of transport, etc.). 
Excludes:
– transport of non-residents by domestic means of transport within the country (included in 702 – Services in tourism).

Transport of cargo: 

– transport of cargo, loading and unloading of means of transport, if the contract between owner of goods and the carrier stipulates that such services shall be provided by the carrier.

Other: 

– all types of services at ports, airports and other terminal lines (cargo, loading, unloading, storing, warehousing, packing, maintenance and cleaning of transport equipment, vehicle tow and rescue services and agent commissions and fees for provided services of transport of goods and passengers), 

– all services paid through correspondent current accounts. 

Excludes: 

– services of lease of vehicles and crew (included in 218 – Lease of vehicles and crew for a specified period of time); 

– carriers’ exploitation costs (included in 219 – Other transport related services); – other warehousing of goods (included in 319 – Warehousing); 

– insurance of goods (included in 259 – Insurance – premiums); 

– goods procured by non-resident carriers in ports, landing places and airports which are treated as goods and not as services (included in 147 – Supplies of means of transport); 

– repairs of railway, port and airport facilities (included in 317 – Construction works abroad); 

– courier services (included in 249 – Other communications services).

Other

Services of transport of oil, gas and electricity 

– costs of pipeline transport of oil and gas and electricity transport. Excludes:

– value of delivered oil, gas and electricity (included in 112 – Goods).

 

 

 

213

 

 

 

213

Carrier services 

– all carrier services.

 

270

 

270

Lease of vehicles and crew to non-residents for a specific period of time and vice versa

Excludes: 

– lease of vehicles without crew (included in 490 – Lease of means of transport without crew); 

– financial leasing services (included in 575 or 175 – financial leasing).

 

 

 

 

 

218

 

 

 

 

 

218

Other transport-related services include: 

– exploitation costs, 

– road tolls, 

– transit taxes, 

– overflight taxes

 

 

 

 

219

 

 

 

 

219

Tourism

Purchase/sale of foreign cash – non-residents 

– purchase/sale of foreign cash from/to non-residents. 

Excludes: 

– purchase/sale of foreign cash from/to residents (included in 796 or 700 – purchase/sale of foreign cash from/to resident natural persons).

701

701

Purchase/sale of cheques – non-residents 

– purchase/sale of cheques from/to non-residents. 

Excludes: 

– purchase/sale of cheques from/to residents (included in 795 – Purchase/sale of cheques from/to resident natural persons).

699

699

Sale/purchase of domestic currency abroad 

– sale of dinar cash abroad and its repurchase.

707

707

Payments abroad in respect of sold cheques of foreign issuers

-

341

Services in tourism 

Payments in favour of resident or non-resident legal entities and natural persons providing tourist services: 

– travel agency services, 

– accommodation services – hotels and other accommodation facilities, – restaurant services, 

– organization of excursions, 

– transport services provided by resident carriers to non-residents in the country, 

– tourist entertainment services, etc.

 

 

 

 

 

 

 

 

 

702

 

 

 

 

 

 

 

 

 

895

Other – tourist services 

– other: sale of goods and other services to tourists, hunting and fishing licenses.

 

 

705

 

 

702

Foreign business travel 

– costs of foreign business travel of residents for the purpose of performing all types of business activities. 

Excludes: 

– value of transactions of sale or purchase of goods, services, etc. by residents during business travel in the name and for the account of the company (included in 112 – Goods or corresponding services).

-

304

Compensation (refund) from non-resident for costs incurred during resident’s foreign business travel

343

-

Compensation for costs incurred and paid for by non-resident during business travel in our country

342

-

Tourist services – health services  

– costs and fees of treatment in hospitals, medical institutions and rehabilitation centres, 

– costs of medical treatment, etc.

401

804

Tourist services – education 

– total educational costs (scholarships and school fees), 

– specialization costs, 

– other educational costs.

812

812

Payment cards 

– payments for settlement of current account balance: settlement of payment card account balance. 

Includes: 

– payments in respect of payment cards for goods/services that the resident buys/uses during foreign travel; 

– collection of payment in respect of payment cards for goods/ services that the non-resident buys/uses during travel in the Republic of Serbia (hereinafter: the Republic).

532

132

Communications services

Telecommunications services 

– sound transfer, 

– information transfer by telephone or telex, 

– telegrams, 

– cable or satellite transmission,  

– use of SWIFT, 

– satellite viewing subscription, 

– lease of telecommunications capacities (satellites, etc.), 

– e-mail, etc.

245

245

Other communications services 

– support services to telecommunications and other services, postal services – including rental of mailboxes, services related to undelivered mail, delivery of mail, courier services, etc., 

– services paid through correspondent current account.

249

249

International postal money order 

– offsetting of debts and receivables with foreign post offices in respect of fund transfers by international postal money

271

271

Investment works 

(construction works, construction and installation)

Construction works abroad 

Construction works performed by residents abroad in the duration of up to one year, including: 

– preparation of the construction site, 

– building or road construction works, 

– construction and installation services, including imported equipment and instruments necessary for work on projects, 

– lease of construction or demolition equipment and staff, 

– construction repairs. 

Excludes: 

– construction works performed by branches of a resident or nonresident company abroad or in the country (included in 635 – Transactions between a parent legal entity and its branch); 

– preparation of site for mining, extraction of oil and gas (included in 306 – Agriculture, mining and in-field processing services); 

– payout of profit from construction works performed (included in 420 – Profit from construction works abroad).

317

317

Construction works abroad 

– advance payments in respect of investment works: advance payments or inflows under statements of works and cost estimates (referring to companies that must run separate bookkeeping for the business unit or that pay taxes in the country in which they perform the investment activity), 

– payments abroad in respect of performance of investment works. 

Excludes: 

– payment of profit from performed investment (construction) works (included in 420 – Profit from construction works abroad).

421

421

Construction works abroad 

– for costs paid in dinars – collections in respect of investment (construction) works abroad of costs paid in the country in dinars (except for goods).

422

-

Construction works performed in the country 

– foreign collections in respect of investment (construction) works performed by non-residents in the country in the duration of up to one year,

– all payments, including advance payments, in respect of investment (construction) works performed by non-residents in the country in the duration of up to one year.

475

475

Insurance

Insurance – premiums 

– collections and payments of insurance premiums and transfers in respect of life insurance paid by non-resident policyholders to resident insurance companies; 

– collections and payments with a foreign insurance company in respect of the following types of insurance: (a) insurance of investment works abroad performed by domestic companies and of the equipment for the performance of such works if so stipulated by the contract on the performance of such works or in the regulations of the country in which the works are performed; (b) insurance of foreign credits, for the purpose of insurance of repayment of such credits, if this is stipulated in the contract at the request of the lender; (c) insurance of ships under construction or repair, if this is explicitly stipulated in the contract with a foreign buyer or ordering party; (d) insurance of overseas ships against shippers’ liability for damage to third parties and their property; (e) insurance of goods exported from or imported into the Republic, if transport of such goods is not done at the risk of a domestic legal entity or natural person; (f) insurance with a foreign property insurance company of domestic companies owned by domestic entities or in joint ownership of domestic and foreign entities, founded for the purposes of doing business abroad, and insurance of employees of such companies – if this is required by the regulations of the foreign country or if it is explicitly stipulated in the deed of incorporation of such companies; (g) insurances that the applicant for a license of a competent authority in the Republic for clinical testing of medications and medical supplies or for release into trade of medical supplies of foreign producers can contract, in conformity with the law on medications and medical supplies, with foreign insurance companies against damages that may occur as a consequence of application of such medications or medical supplies, if the insurance contract acknowledges the jurisdiction of domestic courts and other bodies to decide on damage claims; (h) insurance of foreign persons in the Republic whose property can be insured with a foreign insurance company, unless mandatory insurance in the Republic has been prescribed for such property and such persons. 

Excludes: 

– transactions in respect of mutual refund of damages between a resident and a non-resident insurance company (included in 260 or in 261 – transfers in respect of insurance); 

– claims of residents in respect of non-resident’s policy (included in 260 or 261 – transfers in respect of insurance) 

– claims of non-resident in respect of resident’s policy (included in 260 or 261 – transfers in respect of insurance); 

– damage indemnity arising from commercial relations (included in 892 – Taxes and contributions – state or in 893 – Taxes and contributions – other sectors).

259

259

Insurance company fees

264

264

Reinsurance fees

267

267

Reinsurance – premiums

268

268

Reinsurance – damage indemnity

269

269

Payment of contributions to voluntary pension funds in the Republic 

 

Payments and collections effected by non-residents in respect of pension contributions to voluntary pension funds in the Republic

807

807

Financial services

Financial services, excluding insurance

All financial intermediation services and other services provided by residents to non-residents and by non-residents to residents, which include:

 

a) fees and charges relating to financial transactions, i.e. to

– receipt of deposits, 

– documentary credits, guarantees, etc., 

– financial leasing, 

– factoring, 

– transactions of purchase of debts and claims in respect of foreign trade transactions of residents, 

– credit transactions, 

– payment of damages between resident and non-resident insurance companies, 

– clearing payments, 

– foreign exchange transactions; 

b) services: 

– financial counselling, 

– financial assets management, 

– relating to payment card operations, 

– assessment of credit rating; 

c) other services.

400

400

Fees on transactions with securities 

 

Fees and charges relating to: 

– transactions with securities, 

– transactions with financial derivatives, 

– broker services, etc. 

 

Excludes: 

– payment of interest on investment in bonds and bills of exchange (included in 430 – Payment of interest on investment in debt securities) and on investment in money market instruments (included in 431 – Payment of interest on investment in money market instruments).

403

403

Computer and IT services

Computer and IT services 

 

Services relating to hardware, software, databases and services relating to media, subscriptions, etc. performed between residents and non-residents: 

Includes: 

– activities relating to databases, 

– production of computer programmes, 

– computer consultancy services, 

– repairs of computer equipment, 

– fees for services of newspaper companies, 

– fees paid to freelance journalists or photographs, 

– purchase and sale of exclusive information, 

– other information services. 

 

Excludes: 

– computer training costs (included in 409 – Audio-visual services); 

– fees for copyright and computer programme licenses (included in 301 – Industrial property rights (patents, licenses and trademarks).

302

302

Industrial property rights

Industrial property rights (patents, licenses and trademarks) 

Fees and other charges for the use of: 

– licenses and patents, 

– copyrights, 

– registered trademarks (words, symbols, design or their combination), – right to industrial processes and design (trademark, etc.), 

– licensed computer programmes, –product registration licenses, 

– other rights. 

 

Excludes: 

– purchase and sale of patents and licenses (included in 770 – Purchase and sale of patents, licenses and other intangible property)

301

301

Franchise

410

410

Other business services

Intermediation and other trade-related services

Agent and broker fees 

Fees for services performed by residents and non-residents in trade in goods and services: 

– fees payable to agents, brokers and intermediaries, 

– merchant fees, 

– mercantile broker fees, 

– dealer and commission agent fees, 

– expert appraisal services related to trade, etc. 

 

Excludes: 

– fee for use of patents and licenses 

(included in 301 – Industrial property rights (patents, licenses and trademarks) 

– broker services (included in 403 – Fees on transactions with securities); 

– insurance brokerage (included in 259 – Insurance – premium).

310

310

Operational leasing

Lease of equipment 

Includes all types of (operational) lease of equipment (machines, computers and other equipment). 

Excludes: 

– financial leasing (included in 575/175 – Financial leasing); 

– lease of telecommunications capacities (satellites, etc.) (included in 245 – Telecommunications services).

489

489

Lease of means of transport without crew 

– ships, 

– airplanes, 

– motor vehicles, including rent-a-car services, 

– railway container cars, platforms, etc., 

– other vehicles. 

Excludes: 

– sale of motor vehicles through leasing (included in 575/175 – Financial leasing).

490

490

Other business, professional and technical services

Research and development 

– fundamental and applied research, 

– laboratory and other services, 

– projects and documents, 

– participation fees for technical and scientific conventions, 

– refund of costs of organizing professional seminars, etc.

303

303

Legal, accounting and consulting services 

– legal counselling and representation (legal counsel services), 

– company, market, human resources and production management, 

– court expert services, 

– accounting consultancy, 

– audit, 

– tax consulting, 

– services of translation and publication of professional and scientific articles (royalties) etc.

304

304

Business consulting 

– consulting services related to business project management, 

– entrepreneurial and business consulting, 

– participation fees for business conventions, 

– refund of cost of organizing business conventions, etc.

305

305

Advertising and market research 

– advertising agency services,

– media advertising, 

– public opinion poll, 

– costs of organizing fair exhibitions, 

– presentation of products abroad,  

– market research, etc.

300

300

Architectural, engineering and other technical services 

– architectural and construction design services, 

– supervision of design implementation, 

– geodetic services, 

– services of technical control of products, 

– purchase of tender and bidding documentation, etc.

316

316

Agriculture, mining and in-field processing services 

– agricultural services (harvest, crop processing, breeding and vaccination of animals and services related to hunting, fishing and forestry), 

– mining services (production of oil and gas, mine engineering and geologic measurements), 

– waste processing services, 

– decontamination and recovery services, etc.

306

306

Warehousing 

Excludes: 

– warehousing on railway stations, airports and ports (included in Transport – other).

319

319

Control of quality and quantity of goods 

– technical testing of goods, 

– analyses and issuance of certificates, etc.

280

280

Other services 

– storing and search services, 

– photographic services, 

– cleaning services, 

– packing of goods, 

– utility services, 

– processing of tender documentation, 

– other services.

307

307

Further processing and repairs

Further processing of goods 

– collections and payment of fees for services of further processing of goods (e.g. oil refining, additional processing in textile and metal industry and other industries). 

Excludes: 

– value of goods for further processing (included in 112 – Goods).

315

315

Repairs of goods 

 

Collections or payments in respect of services of repair and servicing of goods. 

 

Excludes: 

– repairs performed by construction and installation companies (included in 317 – Construction works abroad); 

– repairs of computer equipment (included in 302 – Computer and IT services); 

– maintenance of devices and equipment at airports and in ports (included in 248 – Air transport – other and 208 – Maritime transport - other); 

– value of goods being repaired and installed (included in 112 – Goods).

314

314

Audio-visual services 

 

– fee for the provision of services relating to production of films, radio and television programmes and musical production, 

– rights of distribution of audio-visual products (film and television programmes), 

– television rights of broadcasting sport, concert and similar events, 

– payment of computer training costs, etc.

409

409

Cultural services 

– museum, library, theatre and orchestral services, 

– fees for membership in cultural organizations, 

– composers’ copyrights relating to music production, 

– organizing fashion shows, 

– copyright of performance of theatre plays and concerts, 

– services provided by cultural centres of embassies, 

– other cultural services.

765

765

Sport and recreation 

– participation fees for international sporting events, 

– membership fees for international sports organizations, 

– international transfers of professional sportspeople, 

– other.

760

760

Fees 

Fees of: 

– doctors and other medical personnel, 

– teachers and lecturers,

 – sportspersons, 

– actors and producers, 

– artists, musicians and journalists, 

– other.

810

780

Government services

Revenue and expenditure of national embassies, consular offices and military representative offices, and their staff and staff family members in foreign countries, including: 

– office supplies, 

– furniture, 

– utilities, 

– office vehicles and their maintenance, 

– official representation, 

– recovery of unspent funds that had been transferred to the accounts of diplomatic-consular offices of the Republic of Serbia abroad. Excludes: 

– employee wages and compensations (included in 600 – Wages and other compensations).

721

721

CURRENT ACCOUNTS – INCOME

Income from employment

Wages and other compensations: 

– to permanently or temporarily employed residents and non-residents in embassies, state institutions and other representative offices abroad, – to permanent or temporary employees in foreign diplomatic and other representative offices and international organizations in the Republic, 

- residents and non-residents permanently or temporarily employed by non-residents abroad and by residents in the Republic, 

– to border and seasonal workers.

600

600

Income from capital

Dividends 

– paid out profit in respect of share in capital, 

– paid out profit in respect of performing economic activities abroad 

– transfer of profit.

578

160

Profit from construction works abroad

420

-

Lease of land, real estate and business facilities 

– payments in respect of lease of land, real estate and business facilities between residents and non-residents, 

– collection of rent, etc. by a resident on account of capital invested in real estate abroad, 

– payment of rent, etc. to a non-resident on account of capital invested in real estate in the country. 

Includes: 

– payments in respect of right to use forests, hunting grounds, waters, mines, etc. when the non-resident/resident does not establish a legal entity for performing these activities in the country/abroad.

320

320

Interest on debt securities

Payment of interest on investment in debt securities

430

430

Payment of interest on investment in money market instruments

431

431

Interest

Interest on long-term credits 

Includes:

 – interest on syndicated loans, 

– interest on subordinated loans.

510

110

Interest on short-term credits 

Includes: 

– interest on short-term bank credit lines.

511

111

Interest on bank short-term time deposits

-

418

Interest on demand deposits and time deposits

512

512

Interest in respect of financial leasing

513

113

Other costs of foreign lending or credits taken from abroad

528

128

Payment of default interest

529

129

CURRENT ACCOUNTS – CURRENT TRANSFERS

Aid and grants – public sector 

– aid and grants to the public sector or public sector aid (subject to approval of competent authority).

802

801

Aid and grants – other sectors 

– payments between residents and non-residents in the form of cash grants, aid, inheritance, alimony, etc., 

– sponsorship of sporting and cultural events, etc., 

– regular collection of membership fees of religious, humanitarian, scientific and cultural organizations, 

– collection of money earned from games of chance.

767

767

Current public transfers 

– regular transfers of state institutions to international organizations, and vice versa, 

– membership fees and other transfers to international organizations, 

– compensation for foreign technical assistance, 

– transfers in respect of international police cooperation.

803

803

Taxes and contributions – state 

Collections and payments in respect of taxes, fees, court deposits, bails, penalties, taxes and awards, collections and payments in respect of court decisions and rulings, and collections and payments arising from deals between residents and non-residents, etc. 

Includes: 

– return of excess amounts paid in above respects.

892

892

Taxes and contributions – other sectors 

Collections and payments in respect of taxes, fees, court deposits, bails, penalties, taxes and awards, collections and payments in respect of court decisions and rulings, and collections and payments arising from deals between residents and non-residents, etc. 

Includes: 

– return of excess amounts paid in above respects.

893

893

Foreign exchange remittances from abroad to the benefit of resident natural persons – paid out in dinars

780

-

Foreign exchange remittances by natural persons 

 

– foreign exchange remittances by natural persons from abroad to the credit of foreign exchange accounts of resident natural persons in the Republic, 

– foreign payments from foreign exchange accounts of resident natural persons, 

– payments (moderate remittances) made by non-resident (resident) natural persons residing in the Republic or abroad for over one year to residents (non-residents), most frequently as payments among family members, etc.

781

894

Workers’ foreign exchange remittances 

 

– workers’ foreign exchange remittances from abroad to the benefit of legal entities – organizations for social insurance in respect of pension insurance of workers and health insurance of their families,

– payments to the credit of foreign exchange accounts of the above workers.

782

-

Annuities, pensions, disability benefit and other social benefits – state 

 

– payment of contributions for social insurance by non-residents to the benefit of social funds in the Republic and payout from such funds for pensions and social benefits to non-residents by social funds in the Republic.

800

800

Annuities, pensions, disability benefits and other social income – other sectors 

 

– payment of social insurance contributions to the benefit of foreign funds or countries and payout of pensions and other social benefits from such funds.

806

806

Transfers in respect of insurance 

 

– collections in which both the foreign insurance company policyholder and the beneficiary are residents, 

– payments in which both the domestic insurance company policyholder and the beneficiary are non-residents. 

 

Includes: 

– transactions in respect of reciprocal refund of damages between a resident and a non-resident insurance company; 

– claims in respect of insurance policy. 

Excludes: 

– fees relating to transactions on interim accounts for payout of damages between a resident and a non-resident insurance company (included in 400 – Financial services, except insurance).

260

260

 

Transfers in respect of insurance 

– collections in which the foreign insurance company policyholder is a non-resident and beneficiary is a resident, 

– payments in which the domestic insurance company policyholder is a resident and beneficiary is a non-resident. 

 

Includes: 

– transactions in respect of reciprocal refund of damages between a resident and a non-resident insurance company; – claims in respect of insurance policy. Excludes: – fees relating to transactions on interim accounts for payout of damages between a resident and a non-resident insurance company (included in 400 – Financial services, except insurance)

261

261

CAPITAL AND FINANCIAL ACCOUNT

Capital transfers

Capital transfers – public sector 

Public sector transfers to non-residents and non-resident transfers to the public sector (money transfers that increase fixed capital in the country: e.g. cash subsidies for investment projects and inter-governmental damage indemnity paid at government level, concessions for natural resources, forests, springs, etc.).  

 

Excludes: 

– concessions for infrastructure etc. (included in 557/157 – Direct investments –investment by non-residents in the Republic).

901

901

Transfers of other sectors

Migrant transfers 

– transfers of funds relating to migration of individuals from one economy to another.

768

768

Change of status 

– transfers between accounts of residents and non-residents due to change in status.

640

640

Capital account – sale and purchase of non-manufacturing and non-financial assets

Purchase and sale of patents, licences and other intangible property (includes payment of compensation for concessions)

770

770

Sale of real estate to foreign diplomatic representative offices and/or purchase of real estate from such representative offices

771

771

Financial account

Direct investments

Direct investments – investment by non-residents in the Republic

Transactions resulting from purchase and sale of shares or ownership stake in the share capital of resident legal entity and other transactions aiming to increase non-resident’s stake in an established resident legal entity 

– payment of founding stake (founding of legal entity, branch, etc.), 

– capital increase, 

– payment for losses, 

– concessions for infrastructure, etc.

557

157

Sale of ownership stake in another domestic company 

– collection of payment by a resident legal entity from a non[1]resident for the sold ownership stake in another resident legal entity, 

– payment to the benefit of a non-resident for sold ownership stake in another resident legal entity.

666

666

Direct investments – investment by residents abroad 

– share of domestic capital in a foreign bank and legal entity, all investments in shares of foreign legal entities and banks and reduction of share in capital.

579

179

Sale and purchase of real estate in the Republic

538

138

Sale and purchase of real estate abroad

539

139

Payment of foreign capital by the founder that does not increase the share capital

560

560

Transactions between parent legal entity and its branch 

 

Excludes: 

– founding of companies (included in 557/157 – Direct investments – investment by non-residents in the Republic or in 579/179 – Direct investments – investment by residents abroad).

635

635

Investment in equity securities

Portfolio investments by residents  

– payments for the purpose of purchasing equity securities that are not direct investments, and which have been issued by non-residents. 

 

Excludes: 

– equity securities that are direct investments (included in 579/179 – Direct investments – investment by residents abroad).

519

519

Portfolio investments by non-residents 

– payments for the purpose of purchasing equity securities that are not direct investments, and which have been issued by residents. 

Includes: 

– sale of foreign currency denominated domestic securities issued by residents abroad. 

Excludes: 

– equity securities that are direct investments (included in 557/157 – Direct investments – investment by non-residents in the Republic).

518

518

Investment in debt securities including long-term and short-term debt securities

– sale and purchase of long-term debt securities issued by non-residents, 

Also includes: 

– long-term debt securities issued by OECD members countries and international financial institutions – other long-term debt securities;

540

540

– sale and purchase of long-term debt securities issued by residents;

541

541

– collection in respect of sale of foreign currency denominated domestic securities issued abroad;

902

-

– payment in respect of purchase of foreign currency denominated domestic securities issued abroad and purchased by residents;

-

902

– sale and purchase of short-term debt securities issued by non-residents;

542

542

– sale and purchase of short-term debt securities issued by residents.

543

543

Financial derivatives

Received payment from a non-resident for net settlement in respect of an option issued by non-residents, but not for the actual purchase/sale of the underlying instrument, and inflow from the sale of option during the option validity term and/or payment of premium to non-resident for the purchase of the option issued by non-residents. 

Also including: inflow and outflow under warranties.

547

547

Received payment of premium from a non-resident in respect of sale of an option issued by domestic issuers or payment to non[1]resident for net settlement in respect of the sold option of the domestic issuer, but not in respect of the actual sale of the underlying instrument Also including: inflow and outflow under warranties.

548

548

Inflow or outflow in respect of net settlement of forward instruments issued by non-residents (forward, future, swap, etc.) 

Also including: 

– currency forward and interest rate forward; 

– foreign exchange swap and interest rate swap;

– cross currency interest rate swap; 

– futures – outflow under initial margin and variation margin payments, and/or inflow from withdrawal of funds above the initial margin.

742

742

Inflow or outflow in respect of net settlement of forward instruments issued by residents (forward, futures, swap, etc.) 

Also including: 

– futures – inflow and outflow under initial margin and variation margin payments.

743

743

Financial account – other investments – credits and financial leasing (principal)

Long-term credits from abroad 

– disbursement of long-term foreign credits (with repayment period over one year) and repayment of principal. 

Includes: 

– disbursement of long-term financial credits and repayment of principal on such credits; 

– repayment of principal on long-term commercial and commodity credits.

521

121

Short-term credits from abroad 

– disbursement of short-term foreign credits (with repayment period of up to one year) and repayment of principal in that respect. 

Includes: 

– disbursement of short-term financial credits and repayment of principal on such credits; 

– repayment of principal on short-term commercial and commodity credits; 

– repayment of principal on short-term bank credit lines with a foreign bank used by an authorized bank.

522

123

Bank short-term time deposits 

– disbursement of short-term time deposits of banks with repayment period of up to 12 months paid in foreign exchange by foreign banks to the account of authorized banks, and repayment of principal in that respect.

618

118

Long-term lending 

– disbursement of long-term credits extended to non-residents (with repayment period over one year), and collection of principal in that respect. 

Includes: 

– disbursement of long-term financial credits and collection of principal on such credits; 

– collection of principal on long-term commercial and commodity credits.

517

166

Subordinated credits from abroad

520

120

Subordinated lending

619

119

Short-term lending 

– disbursement of short-term credits to non-residents (with repayment period of up to one year) and collection of principal in that respect. Includes: 

– disbursement of short-term financial credits and collection of principal in respect of such credits; 

– collection of principal in respect of short-term commercial and commodity credits; 

– collection of principal in respect of short-term bank credit lines disbursed by a foreign bank with an authorized bank.

523

169

Syndicated credits taken abroad by a resident via agent bank in the Republic 

– payment of share of non-resident banks for participation in the syndicated credit approved to a resident, and rebate of such funds.

526

126

Syndicated credits taken abroad by a resident via agent bank abroad 

– payment of share of resident banks for participation in the syndicated credit approved to a resident for payment of imports of goods and services from abroad, and rebate of such funds.

535

135

Syndicated credits approved to non-residents via agent bank in the Republic 

– payment of share of non-resident banks for participation in the syndicated credit approved to a non-resident, and rebate of such funds.

537

137

Syndicated credits approved to non-residents via agent bankabroad 

– payment of share of resident banks for participation in the syndicated credit approved to a non-resident, and rebate of such funds.

536

136

Guarantees in respect of credit arranged between two non-residents abroad 

– collection and payment in respect of activated guarantee of an authorized bank issued in respect of a credit between two residents abroad.

534

134

Warranty in respect of credit arranged between two non-residents abroad 

– collection and payment in respect of activated warranty of a resident legal entity issued in respect of a credit arranged between two non-residents abroad.

544

144

Financial leasing 

– provision or repayments in respect of financial leasing (lease equal to product economic lifetime, with possibility to purchase goods after end of lease). 

Excludes: 

– payment for use of equipment, vehicles and other means of transport in respect of operational leasing (included in 490 – Lease of means of transport without crew).

575

175

 

Financial account – deposits

Foreign cash and cheques – non-residents  

– depositing of foreign cash, dinars and cheques to current accounts and non-resident deposits, 

– foreign cash and dinars withdrawn and cheques issued from current accounts and non-resident deposits.

898

898

Time deposits of non-residents 

– increase and/or reduction in time deposits of non-residents (foreign banks and other non-residents).

504

104

Deposits of foreign banks 

– increase and/or reduction in deposits on accounts of foreign banks and other financial organizations denominated in foreign currency and in dinars (accounts 5007 and 4007).

501

101

Deposits of other foreign entities, including natural persons 

– increase and/or reduction in deposits on accounts of foreign entities in foreign currency and dinars (accounts 5007 and 4007).

502

102

Short-term deposits of domestic banks 

– reduction and/or increase in short-term deposits with foreign banks.

505

105

Payments from dinar accounts of non-residents in the country 

– payments in the country that are not deemed to constitute a foreign trade transaction, etc. from accounts of non-residents (account 4007).

704

-

Received cover for cheques 

– received cover for cheques and/or cheques submitted for redemption abroad and use of cover for cheques drawn on foreign banks.

515

115

Received cover for withdrawn foreign cash 

– received cover for foreign cash withdrawals from savings passbooks of non-residents with domestic banks and/or foreign cash withdrawals from savings passbooks of foreign banks.

508

108

Reduction and/or increase of domestic capital in international financial organizations (deposits in international financial organizations) 

 

Excludes: 

– membership fees in international financial organizations (included in 803 –Current public transfers).

580

180

Purchase and sale of foreign exchange and dinars between a bank and a non-resident bank

888

888

II. TRANSACTIONS BETWEEN RESIDENTS AND NEUTRAL TRANSACTIONS

Agreed sale and purchase of claims and liabilities arising from foreign trade and credit transactions of residents

845

145

Withdrawal and depositing of foreign cash of resident natural persons from the cash vault in respect of personal transfer of means of payment from/to abroad via a bank, and payout of means of payment from abroad, including so-called quick money transfer

805

805

Purchase and sale of foreign cash from resident natural persons

796

700

Purchase and sale of cheques from resident natural persons

795

795

Depositing of foreign cash and travellers cheques to accounts and savings deposits of residents in foreign currency and withdrawal of such foreign cash and travellers cheques

797

897

Purchase of foreign exchange assets from accounts of non-residents and sale of foreign exchange assets to non-residents

703

703

Transfers from foreign exchange and dinar accounts of non-residents from the account of one bank to foreign exchange and dinar accounts of non-residents in another bank

503

103

Transfer from accounts abroad to accounts in the Republic, and crediting of foreign exchange accounts abroad

530

130

Payments for settlement of balance on correspondent current account: settlement of balance on long-term production cooperation accounts

533

133

Transfer of cover for confirmed documentary credits and guarantees and return of unused cover for confirmed documentary credits and guarantees

411

411

Sale and purchase of foreign cash abroad: transfer of foreign cash to account abroad (to the debit of Account 050 and to the credit of Account 051), crediting of Account 051 with foreign cash purchased abroad (to the debit of Account 051 and to the credit of Account 050)

552

152

Unperformed payments in respect of foreign collections when conditions for making payments are not met (Account 509) and rebate of such funds abroad

909

109

Transfer of foreign exchange through account abroad between the National Bank of Serbia and authorized banks (NOTE: when crediting Account 050 for the National Bank of Serbia, the bank shall use code 155 and the National Bank of Serbia code 555; when crediting Account 050 of a bank, the bank shall use code 555 and the National Bank of Serbia code 155)

555

155

Transfer from Account 050 to another Account 050 within a single bank (if code 561 is used, there must also be outflow with code 161 and identical data; if code 161 is used, there must also be inflow with code 561 and identical data)

561

161

Transfer from Account 051 to another Account 051 within a single bank (if code 583 is used, there must also be outflow with code 183 and identical data; if code 183 is used, there must also be inflow with code 583 and identical data – transfer of cash between cash vaults)

583

183

Transfer from Account 050 of one bank to Account 050 of another bank: the bank receiving the funds uses code 562 and the bank transferring the funds uses code 162 (NOTE: if one of the banks is the National Bank of Serbia, codes 155 or 555 must be used instead of these codes)

562

162

Transfer in the country in respect of foreign cash transfers: transfer of foreign cash between banks via collective centres (use of code allowed only on Account 051) (NOTE: the bank transferring the funds uses code 163 and the bank receiving the funds uses code 563)

563

163

Purchase of foreign cash and cheques from licensed exchange dealers and sale of foreign cash and cheques to licensed exchange dealers

572

573

Depositing and withdrawal of foreign cash performed by a licensed exchange dealer

576

176

Transfer between foreign exchange accounts in the Republic (NOTE: reference code 165 is used for debiting the account form which transfer is effected and reference code 565 is used for crediting the account to which transfer is effected)

565

165

Payment in respect of foreign currency savings (so-called frozen foreign currency savings deposits) – bonds and foreign cash

-

900

Purchase and sale of foreign exchange: sale of one and purchase of another currency

577

177

Return of stolen foreign cash and/or robbery and theft of foreign cash

198

198

Transfer of funds from the beneficiary’s bank to the paying bank

569

-

Exchange of foreign currencies for the euro

568

168

Conversion

567

167

Collections, payments, in-payments and out-payments that can be performed in the Republic in foreign cash

808

808

Purchase and sale of foreign cash between the National Bank of Serbia and authorized banks in respect of temporary payment transactions with Kosovo and Metohija, and humanitarian aid and grants

899

899

Foreign payments to the National Bank of Serbia in respect of obligations of FR Yugoslavia and state union of Serbia and Montenegro for which the National Bank of Serbia acts as agent

912

-

Purchase and sale of foreign cash performed by the National Bank of Serbia in respect of authorized banks in the Interbank Foreign Exchange Market

910

910

Disbursement and repayment of syndicated credits taken by a resident abroad via agent bank in the Republic

913

913

Account mismatch (open items) and incorrect entries

599

199

Interbank clearing (net settlement) of international payments effected by the National Bank of Serbia

914

914

 

 

 

 

 

 

 

PAYMENT INSTRUMENTS CODE LIST

Code

Title

1

remittances, letters of credit and cheques

2*

cancelled remittances, letters of credit and cheques

3

use of documentary credit

4*

cancelled documentary credit

5

foreign cash

6*

cancelled foreign cash

* Used in refunds.

 

SPECIAL RESIDENT CODES (IDENTIFICATION NUMBERS)

Identification number

Description

07000006

natural person – Serbia excluding autonomous provinces

08000000

natural person – AP Vojvodina

09000003

natural person – AP Kosovo and Metohija

 

Appendix XXII: Purpose of Payment codes (TND)

View appendix in PDF

Code nature de l'opération

Liste des codes

Intitulés

0000

Autres opérations

0111

Opérations de commerces extérieurs

0510

Tourisme

0530

Frais d'études et stages

0556

Hospitalisation et opérations chirurgicales

0621

Dividendes

0660

Frais de loyer

0811

Primes d'assurances

0821

Economie sur salaire

0824

Pension de retraite

0825

Rémunération et salaire fixe des représentants en Tunisie des entreprises étrangères

0896

Frais de justice et honoraire d'avocats

0922

Dons et aides

0924

Aide familiale

1121

Investissement des non-résidents au capital d'une société résidente

1122

Encaissement avance en compte courant associé/Emprunt

1123

Immobiliers: Achats et vente d'immeubles

Code activités

A

B

C

D

E

F

G

H

I

J

K

L

M

N

O

P

Q

R

S

T

 

 

U

Agriculture, sylviculture et pêche 

Industries extractives 

Industrie manufacturière 

Production et distribution d’électricité, de gaz, de vapeur et d’air conditionné 

Production et distribution d’eau ; assainissement, gestion des déchets et dépollution 

Construction 

Commerce ; réparation d’automobiles et de motocycles 

Transports et entreposage 

Hébergement et restauration

Information et communication 

Activités financières et d’assurance 

Activités immobilières 

Activités spécialisées, scientifiques et techniques 

Activités de services administratifs et de soutien 

Administration publique

Enseignement 

Santé humaine et action sociale 

Arts, spectacles et activités récréatives 

Autres activités de services 

Activités des ménages en tant qu’employeurs ; activités indifférenciées des ménages en tant que producteurs de biens et services pour usage propre 

Activités extraterritoriales

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