RESTRICTEDWORLD TRADE
ORGANIZATIONS/CSS/W/81
9 May 2001
(01-2392)
Council for Trade in Services
Special Session
INTER-AGENCY TASK FORCE ON STATISTICS OF
INTERNATIONAL TRADE IN SERVICES
Progress Report, May 2001
Background Note by the Secretariat
1. This note has been requested at the Special Session of the Council for Trade in Services in
March 2001. A previous progress report (S/WPGR/W/32) was presented to the Working Party on
GATS Rules in May 2000. This subject was also discussed in detail at a WTO Seminar on Services
Statistics on 3 October 2000.
2. The note describes past activities of the Inter-Agency Task Force on Statistics of International
Trade in Services (Task Force), with a special em phasis on the Manual on Statistics of International
Trade in Services (Manual). It then reports on the approval of the Manual by the United Nations
Statistical Commission (UNSC)a, and discusses the work of the Task Force foreseen for the short to
medium-term as a result of this approval.  Finally, improvement of statistics since the establishment of
the Task Force, as well as remaining shortcomings and problems, are discussed.
3. The note contains two annexes. The first Annex cons ists of the report of the Task Force to the
UNSC that took place in March 2001. This Annex includes two appendixes: (1) summary of the
Manual on Statistics of International Trade in Services; and (2) chronology of actions, consultation
and review thus far taken by the Task Force for preparation of the draft Manual on Statistics of
International Trade in Services. The second A nnex shows the major classification of the Manual,
i.e., the Extended Balance of Payments Services (EBOPS) Classification for transactions between
residents and non residents.
1. The Inter-Agency Task Force on Statisti cs of International Trade in Services
4. The UNSC agreed to establish the Inter-Agency Task Force on Statistics of International
Trade in Services (Task Force) in 1994.  The objectives of the Task Force were to strengthen co-
operation between international organizations, prom ote the development of international concepts,
definitions and classifications, and to improve the availability, quality and international comparabilityof trade in services statistics. However, given the huge gap between these objectives and available
statistical data, concepts and practices, the work of the Task Force was considered as a long-term
exercise.
5. The Task Force comprises the International Monetary Fund (IMF), the United Nations
Conference on Trade and Development (UNCTAD), the United Nations Statistics Division (UNSD),the World Trade Organization (WTO), the European Commission, and the Organisation for Economic
Co-operation and Development (OECD) who acts as a convenor.
                                                     
a The UNSC is the highest statistical standard-setting body. It reports to the UN's Economic and Social
Council.S/CSS/W/81
Page 2
2. Manual on Statistics of International Trade in Services
6. The Task Force considered possible strategies aiming at the improvement of statistics on trade
in services. It recognized that the development of a new conceptual framework and new
classifications, both innovative and consistent with existing ones, was a prerequisite to achieve its
goals. The Task Force began to develop a Manual on Statistics of International Trade in Services inearly 1996.
7. More specifically, the statistical framework em bodied in the Manual was designed  in a way
so as to:
• meet requirements of a broad spectrum of statistical needs, including, as far as
possible, those of the GATS;
• ensure compatibility with existing statistical systems, especially the fifth edition of
the Balance of Payments  Manual (BPM5) and the System of National Accounts
(SNA 1993);
• avoid excessive additional burden on reporting countries;
• be suitable for a phased implementation, i.e., countries could implement its guidelines
flexibly and progressively, taking into account the priority needs of their owninstitutions.
8. Successive drafts of the Manual were subject to an extensive consultation and review process
with national statistical agencies, specialist consultants, expert groups and seminars. The Task Force
benefitted from comments of about 70 countries following a world wide review of the Manual by
central banks, national and international statistical agencies in November 1999.  Also, in July 2000, a
United Nations Expert Group reviewed the draft of the Manual in detail. This Group commended theTask Force for its work and made a number of recommendations to be addressed before the
submission of the Manual to th e UNSC. A chronology of this consultation and review process is
attached in Appendix II of Annex 1.
3. Approval of the Manual by the UN Statistical Commission in March 2001
9. As a result of this extensive review process, the Task Force prepared a new draft of the
Manual, and submitted it to the UNSC for its session in March 2001, together with its report to the
UNSC (Annex 1).
b Considering these documents, the UNSC:
• approved the Manual as an international manual and commended the Task Force for
its work;
• recommended that the Task Force continue its work, focusing on a users' manual on
data collection as the next step;
• recognised that implementation of the Manual will be a long-term process; and
• agreed to a proposal for international data collection on trade in services, as brought
forward by the Task Force, noting that full coordination between agencies was
                                                     
b The version submitted to the UNSC, dated 17 November 2000, can be accessed from the OECD web
page http://www.oecd.org/std/serv(99)2.pdf.  It is also available in English, French, and Spanish in the UN site:http://www.un.org/Depts/unsd/statcom/sc2001.htm.S/CSS/W/81
Page 3
required and that implementation of the data collection would also require a phased
process.
4. Future work
10. The Task Force met on 3-4 May 2001 to discuss a new action plan following the approval of
the Manual by UNSC. In particular, the following issues were addressed:
• finalization of the Manual (e.g., foreword, executive summary) by July 2001, with the
objective of having the English version of the Manual published before the end of the
year;
• publication of the Manual (co-authored by the European Commission, IMF, OECD,
UNCTAD, UN, and WTO);
• compilation guidance, including the setting up of a web site to share methodological
information and country experiences, and a compilation guide;
• co-operation in data collection;
• further work on certain priority areas such as e-commerce, telecommunications,
financial and environmental services and the movement of natural persons.
11. With regard to data collection, the followin g scheme was proposed by the Task Force and
approved by UNSC  (see paragraph 9 above):
• IMF would collect balance of payments data in services according to the Extended
Classification (EBOPS), with no breakdown by partner country; compilation of data
at a level of detail beyond that recommended in BPM5 would only be made on a
voluntary basis;
• the UN would collect balance of payments trade in services data by partner country
for major BPM5 service components, in harmony with OECD and Eurostat;
• UNCTAD would collect Foreign Direct Investment (FDI) and Foreign Affiliates
Trade in Services (FATS) statistics in harmony with OECD and Eurostat;
• OECD and Eurostat would cooperate in co llection of data for their own members;
and
• wherever possible Agencies would cooperate in using common reporting systems for
data collection.
12. In addition UNCTAD is considering starting a pilot project in one or two countries on the
collection of statistics related to the movement of natural persons (mode 4).
5. Concluding Remarks
13. Since the establishment of the Task Force in 1994, concepts, definitions and classifications, as
well as availability, quality and comparability of trade in services statistics have considerably
improved. For example, many OECD countries alr eady compile and report trade in services data
between residents and non residents according to a classification ("joint classification" column inAnnex 2) almost as detailed as the Extended Bala nce of Payments Services (EBOPS) classificationS/CSS/W/81
Page 4
(coded items in Annex 2) of the Manual. This is to be compared with the situation in 1994, when the
fourth edition of the Balance of Payments Manual (BPM4) was applied.c In BPM4,  services were not
clearly separated from goods, and were classified in only five broad components: shipment, passenger
transport, other transportation, travel, and other services.  Another notable development is the
availability of internationally agreed concepts, definitions and classifications for FATS Statistics(commercial presence). While only the United States used to report this kind of statistics in 1994, as
many as 20 countries are now included in the OECD survey on FATS Statistics. At the EU level, a
recent publication reports and analyses FATS statistics for eight Members States
d. A correspondence
between EBOPS and CPC v1.0 and GNS/W/120 will also be included in the Manual.
14. Full implementation of the Manual would certainly represent a radical improvement with
regard to availability, reliability, and relevancy of statistics on trade in services. However, even this
long-term goal is a compromise between the very detailed needs of users and the difficulties of datacollection in the services area. The classifications of the Manual are far less detailed than the CPC,
and confidentiality problems limit the availability of data by origin and destination at a detailed level.
Also, although a simplified approach to the statistical treatment of modes of supply is presented in the
Manual, this is only an approximation, and it is not expected that countries would be able to compile
complete statistics by mode of supply in the foreseeable future.
15. The conclusion of S/WPGR/W/32 is still valid: "implementation of the Manual will likely take
some time, even for countries with advanced statis tical compilation systems.  Successful implementation
will depend on efforts by national statistical agencies and Central Banks, and, above all, on the
willingness of governments to provide the necessary resources."
                                                     
c The IMF started publishing statistics on trade in services in the BPM5 format in 1995.
d Foreign owned enterprises in the EU, results for eight Member States, EUROSTAT, 2001; this
publication can be downloaded from http://europa.eu.int/comm/eurostat.S/CSS/W/81
Page 5
ANNEX 1
Report of the Task Force on Statistics of International Trade in Services
1. The Task Force on Statistics of International Trade in Services has produced a final draft of the
proposed manual on statistics of international trade in services during 2000. The Task Force
respectfully submits this final draft manual (PROV/ST/ESA/STAT/SER.M/86) to the StatisticalCommission for its approval as an international manual.
2. The Task Force is convened by the Organisation for Economic Cooperation and Development
(OECD), and consists of members of the Worl d Trade Organization (WTO), the United Nations
Statistics Division, the International Monetary Fund (IMF), the European Commission and the United
Nations Conference on Trade and Development (UNCTAD). In the preparation of the draft manual,
the Task Force has benefited from the advice of a number of very experienced consultants and from
the active help of some national statistics organizations.
3. The draft manual is designed to serve a broad spectrum of statistical needs but places special
emphasis on those of the General Agreement on Trade in Services (GATS). As far as possible, it
builds on rather than suggests modifications to existing standards for compilation, in particular the
fifth edition of the IMF Balance of Payments Manual  (BPM5) and the System of National Accounts,
1993 (1993 SNA). Nonetheless, the draft manual takes a broader view of international trade inservices than the conventional balance of payments perspective set out in BPM5.
4. To be more specific, the manual provides a more detailed classification of services delivered
through conventional trade between residents and non-residents than is contained in BPM5, includes a
treatment of local delivery of services through a foreign commercial presence and takes a first step
towards linking these two systems. The manual discusses various “modes of supply” described inGATS through which services can be delivered, and provides recommendations for a statistical
treatment of these modes. Links to existing statistical frameworks are described and correspondences
provided from the classifications used in the manual to the Central Product Classification (CPC),
version 1.0, the International Standard Industrial Classification of Economic Activities (ISIC),
Revision 3 and the GATS services negotiating list. In  a few areas, the manual identifies the need for
further development work after publication. A more complete summary of the manual is provided in
appendix I.
5. The manual proposes a phased approach to implementation of its recommendations so that
countries, including those that are beginning to develop statistics on international trade in services,
can gradually begin to structure available information in line with this new international standard
framework. The sequence of recommended elements takes into account the relative ease that many
compilers may find in their implementation. However, the order is quite flexible, so that countries canmeet the priority needs of their own institutions. Full implementation — to be seen as a long-term
goal — would represent a considerable increase in the detail of information available on trade in
services but should be viewed as a compromise between the very detailed needs of users and the
difficulty of data collection on trade in services experienced by compilers.
6. An extensive consultation and review process has been undertaken in the preparation of the
manual. A chronology of that process is contained in appendix II. In addition to review by a range of
expert groups and public availability of drafts on the OECD web site, a draft of the manual was
circulated in November 1999 by the United Nations Statistics Division and IMF to the statistical
organizations and central banks of all their member countries for a worldwide review. Copies were
also sent to members of the Voorburg Group on Service Statistics and other interested parties.Responses were received from about 70 countries and were on the whole very supportive, although
some respondents warned that some of the data breakdowns suggested would be difficult to collect.
On the other hand, a very few countries favoured a more ambitious approach.S/CSS/W/81
Page 6
7. In July 2000, the United Nations convened an expert group to review a draft of the manual and
to recommend to the Statistical Commission the next  steps to be taken in the preparation of the
manual. The experts represented both users and producers of statistics, including national statistical
offices, data compilers, users from business and trade negotiators. Their conclusions are summarized
below.
8. The experts noted the importance of the manual fo r the work on statistics of international trade
in services, and commended the Task Force for its work in preparing the draft manual.
9. The experts recommended that the Task Force make a number of changes to improve the
presentation of the manual, including final editing, before its submission to the Statistical Commission
in 2001. These recommendations have been addressed by the Task Force and as far as possible
changes accommodated in the final draft.
10. The experts requested that the Statistical Commission consider future actions, after publication
of the manual, including a decision on which agency or agencies will be the international collector of
data on trade in services and ways to further the implementation of the manual, as proposed below.
11. The experts also recommended that:
(a) A user’s manual on data collection for international trade in services be prepared,
supplementing already existing international compilation guidelines, which shouldhave a priority in the medium-term plan for implementation of the manual;
(b) A procedure be put in place to assess the different phases of countries’
implementation of the manual and record existing pilot projects for data collection.
Information on methodological approaches and experiences should be accessible to
all interested parties;
(c) Future development work focus on such areas as telecommunications, financial
services, Internet-related services and movement of natural persons, and engage
producers and users of statistics, including trade negotiators, business users and
statistical compilers;
(d) The Statistical Commission encourage national statistical offices and central banks to
allocate adequate resources for the successful implementation and further
development of international trade in services statistics, as proposed in the manual.
12. The Task Force endorses these recommendations and invites the Statistical Commission to
respond.S/CSS/W/81
Page 7
Appendix I of Annex 1
Summary of the manual on statistics of international trade in services
1. This first manual on statistics of international trade in services has been prepared to meet the
needs of a variety of producers and users of statistics. A particular impetus for the preparation of aseparate manual on statistics of international trade in services has been the recent tendency for
international trade agreements to cover services as well as goods, and the need for statistics both to
guide the negotiations relating to these agreements and to monitor the outcomes.
2. While the manual broadens the statistical definition of international trade in services, it does so
by building upon rather than modifying internationally agreed standards for statistical compilation. It
provides a framework and a set of recommendations that will allow for the provision of a range of
statistics on international trade in services. Th ese recommendations are summarized in chapter 1 and
elaborated on in the remainder of the manual. Chapter 2 proposes the framework and describes its
links to existing international standards and frameworks. Chapter 3 focuses on the compilation of
statistics relating to resident/non-resident trade in services, building on the balance of payments
framework described in the fifth edition of the BPM5. Chapter 4 recommends standards for compiling
statistics on “foreign affiliates trade in services” (FATS), drawing to a considerable extent on theconcepts and definitions of the 1993 SNA in a way that is consistent with the expected
recommendations of the forthcoming OECD manual on economic globalization indicators.
3. The manual describes four modes through which services may be traded internationally. It does
so by considering the location of both the supplier and consumer of the traded service. The first of
these modes, mode 1 or “cross border supply”, applies when suppliers of services in one countrysupply services to consumers in another country with out either supplier or consumer moving into the
territory of the other. Mode 2, “consumption abroad”, describes the process by which a consumer
resident in one country moves to another country to obtain a service. Further, enterprises in an
economy may supply services internationally through the activities of their foreign affiliates abroad.
This mode of supply, mode 3, is called “commercial presence”. The last of these modes of supply,mode 4 or “presence of natural persons”, describes the process of supply of service when an
individual moves to the country of the consumer in order to provide the service.
4. The BPM5 framework contains, among other things, recommendations for the definition,
valuation, classification and recording of resident/non-resident trade in services. By building on this
framework, the manual recommends extending the BPM5 classification of transactions by type of
service to provide more detail through the Extended Balance of Payments Services (EBOPS)
classification. A correspondence table showing th e relationship between the EBOPS classification,
CPC, Version 1.0, and the GNS/W/120 list (the GATS list of services for trade negotiation) is
included as an annex to the manual. This table assists in the provision of clear definitions of the
various components of the EBOPS classification. Ex cept for the treatment of construction services,
the recommendations contained in the manual are consistent with BPM5. Thus, a country’s balance of
payments statistics will provide many of the data  that are needed to implement the recommendations
relating to the measurement of resident/non-resident trade in services. Recommendations are made in
the manual on the attribution of resident/non-resident transactions across the modes of supply.
5. As well as providing services by way of trade between residents and non-residents of an
economy (measured in balance of payments statistics), enterprises in an economy may also supply
services internationally through the activities of fo reign affiliates abroad. The manual recognizes this
in its discussions on and recommendations for FATS statistics, which comprise the major part of the
third mode of supply, commercial presence. Included are recommendations on (a) the selection of
foreign affiliates to be covered (which follows the definition of foreign-controlled enterprises used inS/CSS/W/81
Page 8
the 1993 SNA);a (b) the attribution of FATS statistics, including a discussion on attribution by activity
and by product; and (c) the variables to be compiled. Although this is a less well developed area
statistically than the balance of payments statistics, some FATS statistics for foreign-owned affiliates
in the compiling economy may be found in or derived from existing statistics on domestic production,
including national accounts statistics based on the recommendations of the 1993 SNA.
6. The recommended basic FATS variables discussed in the manual are: sales (turnover) and/or
output, employment, value added, exports and imports of goods and services, and number of
enterprises. Additional FATS variables considered  relevant are also identified. The definitions of
these variables are drawn from the 1993 SNA.
7. For both resident/non-resident trade and FATS statistics, the manual recommends the
compilation of trade by partner country.
8. Finally, one area in which the manual moves beyond existing statistical frameworks is the area
in which services in one country are provided by individuals (described as “natural persons”) from
another country moving to the first country on a non-permanent basis to take up employment. This
area, which is part of mode 4, is one in which countries have made commitments under GATS, and
although some limited data are available from balance of payments statistics, there is a need for
development of statistics in this area to supplement the statistics currently available on employmentand migration of foreign nationals. Consequently, on this subject there is only limited discussion on
and recommendation for compiling relevant statistics  in the main text of the manual, but relevant
issues are discussed more fully in annex 1 of the manual.
9. The manual proposes a phased approach to implementation so that countries, including those
that are beginning to develop statistics on international trade in services, can gradually begin tostructure available information in line with this new international standard framework. The sequence
of recommended elements, as summarized in chapte r 1, takes into account the relative ease that many
compilers may find in their implementation. However, the order is quite flexible, so that countries can
meet the priority needs of their own institutions. Full implementation — to be seen as a long-term
goal — would represent a considerable increase in the detail of information available on trade inservices, but should be viewed as a compromise between the very detailed needs of users and the
difficulty experienced by compilers in collecting data on trade in services.
                                                     
a This is implemented statistically as covering affilia tes that are majority-owned by a direct investor.S/CSS/W/81
Page 9
Appendix II of Annex 1
Chronology of actions, consultation and review thus far taken by the Task Force on Statistics
of International Trade in Services for the preparation of the draft manual on statistics of
international trade in services
Date/location Activity
1994 Request from the General Agreement on Tariffs and Trade
(GATT) and UNCTAD to the Statistical Commission and
resulting formation of the Inter-Agency Task Force. The
purpose of the Inter-Agency Task Force is to strengthen
cooperation between international organizations in the areaof trade in services statistics and to promote the development
of concepts and definitions and classifications.
1996 Drafting begins of the manual by the Task Force in order to
meet the needs of GATS and other users.
1997
February
New YorkReview of the  report of the Task Force by the Statistical
Commission.
22-24 October
Washington, D.C.Review by the IMF Committee on Balance of Payments
Statistics of a report entitled “Concordance between the
BPM5 classification of services, the Joint OECD/Statistical
Office of the European Communities (Eurostat)
Classification of Services, and the Central Product
Classification: status report”.
24 and 25 November
ParisReview of the manual by OECD/Eurostat expert group on
international trade in services.
1999
March
New YorkReview of Task Force activities by the Statistical
Commission.
31 May-4 June
CuraçaoReview of the manual by the United Nations Workshop on
the System of National Accounts and Classifications,
organized by the United Nations Statistics Division, incollaboration with the Statistic and Economic Projections
Division of the Subregional Office for the Caribbean of the
Economic Commission for Lati n America and the Caribbean
and with the Caribbean Community secretariat, hosted by the
Central Bureau of Statistics of the Netherlands Antilles.
As of June Successive drafts of the manual made publicly available,
including placement on the OECD web site.
July
ParisReview of the manual by the OECD/Eurostat expert group
on international trade in services.S/CSS/W/81
Page 10
27 September-
1 October
CanberraReview of the manual by the United Nations Workshop on
Classifications, conducted by the United Nations Statistics
Division in cooperation with the Statistics Division of the
Economic and Social Commission for Asia and the Pacific,
and hosted by the Australian Bureau of Statistics.
November Worldwide review: mailing of the manual by the United
Nations and by IMF to all heads of statistics of national and
international statistical offices and to offices responsible for
the compilation of the balance of payment statistics. Over 70
national and international offices responded.
27-29 October
Washington, D.C.Status report of the work of the Task Force presented to the
IMF Committee on Balance of Payment Statistics.
18 and 19 November
ParisReview of chapter 4 of the manual by the OECD
Globalization Workshop.
2000
March
New YorkReview of Task Force activities by the Statistical
Commission.
10-13 July
New YorkUnited Nations expert group meeting to review the manual.
14-17 August
Tianjing, ChinaAsia-Pacific Economic Cooperation seminar of statistical
reporting on services trade: current status and latestdevelopment of the manual presented.
3 October
Geneva WTO seminar on services statistics: current status and latest
development of the manual presented.
25 October
LondonMeeting of the United Kingdom Royal Statistical Society:
current status and latest development of the manualpresented.
20-22 November
ParisOECD international trade statistics meeting: current status
and latest development of the manual presented.
11 and 12 December
ParisMeeting of OECD/Eurostat experts in trade in services
statistics: current status and latest development of the manual
presented.
27 November-
1 December
Addis AbabaReview of the manual by the United Nations Workshop on
International Economic and Social Classification.S/CSS/W/81
Page 11
ANNEX 2
Extended Balance of Payments Services Classification
This table sets out the components of the EBOPS Classification and relates them to the
components of the BPM5  and the Joint Classification of the OECD and Eurostat. For each
component:
− an X in the first column shows if it is a BPM5  standard component
− an X in the second column shows if it is a BPM5  supplementary item
− an X in the third column shows if it is a BPM5  memorandum item
− an X in the fourth column indicates if it is a component of the Joint Classification
− the three digit number in the fifth column gives the internationally accepted code for reporting
− balance of payments components.S/CSS/W/81
Page 12
Extended Balance
 of Payments Services Classification
BPM5
standard
component
sBPM5
supplementary
itemsBPM5
memorandum
itemsJoint
Classificatio n
componentsInternationally
accepted
codes
Component
1 Transportation X X 205
1.1  Sea transport X X 206
1.1.1 Passenger X X 207
1.1.2 Freight X X 208
1.1.3 Other X X 209
1.2  Air transport X X 210
1.2.1 Passenger X X 211
1.2.2 Freight X X 212
1.2.3 Other X X 213
1.3  Other transport X 214
1.3.1 Passenger X 215
1.3.2 Freight X 216
1.3.3 Other X 217
Extended classification of other transport
1.4  Space transport X 218
1.5  Rail transport X 219
1.5.1 Passenger X 220
1.5.2 Freight X 221
1.5.3 Other X 222
1.6  Road transport X 223
1.6.1 Passenger X 224
1.6.2 Freight X 225
1.6.3 Other X 226
1.7  Inland waterway transport X 227
1.7.1 Passenger X 228
1.7.2 Freight X 229
1.7.3 Other X 230
1.8  Pipeline transport and electricity transmission X 231
1.9  Other supporting and auxiliary
transport servicesX 232
2 Travel X X 236
2.1  Business travel X X 237
2.1.1 Expenditure by seasonal and border
workersX 238
2.1.2 Other X 239
2.2  Personal travel X X 240
2.2.1 Health-related expenditure X X 241
2.2.2 Education-related expenditure X X 242
2.2.3 Other X X 243
3 Communications services X X 245
3.1  Postal and courier services X 246
3.2  Telecommunications services X 247
4 Construction services X 249
4.1  Construction abroad X 250
4.2  Construction in the reporting economy X 251S/CSS/W/81
Page 13
BPM5
standard
componentBPM5
supplementary
itemsBPM5
memorandu
m itemsJoint
Classificatio n
componentsInternationally
accepted
codes
5 Insurance services X X 253
5.1  Life insurance and pension funding X 254
5.2  Freight insurance X 255
5.3  Other direct insurance X 256
5.4  Reinsurance X 257
5.5  Auxiliary services X 258
6 Financial services X X 260
7 Computer and information services X X 262
7.1  Computer services X 263
7.2  Information services X 264
7.2.1 News agency services 889
7.2.2 Other information provision services 890
8 Royalties and license fees X X 266
8.1  Franchises and similar rights 891
8.2  Other royalties and license fees 892
9 Other business services X X 268
9.1 Merchanting and other trade-related services X X 269
9.1.1 Merchanting X 270
9.1.2 Other trade-related services X 271
9.2  Operational leasing services X X 272
9.3  Miscellaneous business, professional, and
technical servicesX X 273
9.3.1 Legal, accounting, management
consulting, and public relationsX X 274
9.3.1.1 Legal services X 275
9.3.1.2 Accounting, auditing,
bookkeeping, and taxconsultancy servicesX 276
9.3.1.3 Business and management
consultancy and public
relations servicesX 277
9.3.2 Advertising, market research, and
public opinion pollingX X 278
9.3.3 Research and development X X 279
9.3.4 Architectural, engineering, and other
technical servicesX X 280
9.3.5 Agriculture, mining , and on-site
processing servicesX X 281
9.3.5.1 Waste treatment and
depollutionX 282
9.3.5.2 Agriculture, mining, and
other on-site processingX 283
9.3.6 Other  business services X X 284
9.3.7 Services between related enterprises, n.i.e. X 285
10 Personal, cultural, and recreational services X X 287
10.1  Audiovisual and related services X X 288
10.2  Other personal, cultural, and recreational
servicesX X 289
10.2.1 Education services 895
10.2.2 Health services 896
10.2.3 Other personal, cultural, and
recreational services897
11 Government services, n.i.e. X X 291
11.1  Embassies and consulates X 292
11.2  Military units and agencies X 293
11.3  Other X 294S/CSS/W/81
Page 14
Memorandum items
BPM5
standard
component
sBPM5
supplementary
itemsBPM5
memorandu
m itemsJoint
Classificatio n
componentsInternationally
accepted
codes
1 Freight transportation on merchandise,
valued on a transaction basisX 853
1.1  Sea freight X 856
1.2  Air freight X 857
1.3  Other freight X 858
1.4  Space freight 862
1.5  Rail freight 863
1.6  Road freight X 864
1.7  Inland waterways freight 865
1.8  Pipeline freight 868
2T r a v e l
2.1  Ex penditure on goods
2.2  Expenditure on accommodation and
restaurant servicesX
2.3  All other travel ex penditure
3 Gross insurance premiums X X 874
3.1 Gross premiums––life insurance 875
3.2 Gross premiums––frei ght insurance 876
3.3 Gross premiums––other direct insurance 877
4 Gross insurance claims X X 879
4.1 Gross claims––life insurance 880
4.2 Gross claims––frei ght insurance 881
4.3 Gross claims––other direct insurance 882
5 Financial intermediation services indirectly
measured (FISIM)887
6 Financial services includin g FISIM 888
7 Merchantin g gross flows X 893
a  Audiovisual transactions 894
__________
                                                     
a This item consists of a range of services and other transactions relating to audiovisual activities.
Included are services that may be included in either audiovisual services  or royalties and license fees , and also
the acquisition and disposal of non-produced, non-financial assets relating to audiovisual activities, such aspatents, copyrights, trademarks, and franchises.