33
3.28. The GATS GNS/W/120 list explicitly excludes
some services that are supplied by Governments - those
that are supplied on a non-commercial basis and not in
competition with one or more service suppliers.
43
These
services are included in
government services, not
included elsewhere
, within BPM5 and EBOPS.
3.29. Included in GNS/W/120 are the
distribution
services
of wholesale trade and retailing. Following
BPM5, these services are not identified in EBOPS. In
the 1993 SNA, wholesalers and retailers are entities that
purchase and resell goods with no or only minimal
processing (in the form of cleaning, packaging and so
forth). They supply a service to producers and
consumers of goods by storing, displaying and
delivering a selection of goods in convenient locations,
thus making them easy to buy. Such services, with the
exception of
merchanting services
(see para. 3.123
below and box 6), are not part of the international
services transactions described in BPM5 because the
margins that represent those distribution services are
included in the free on board (f.o.b.) values of the goods
to which they relate.
3.30. In the 1993 SNA, the
purchaser’s price
is the
amount paid by the purchaser, excluding any deductible
value-added tax or similar deductible tax, in order to
take delivery of a good or a service at the time and place
required by the purchaser. It includes any transport
charges that are paid separately by the purchaser to take
delivery at the required time and place (irrespective of
who provides these services) and also any taxes paid by
the purchaser (including export taxes).
3.31. For services, the concept of market price in
BPM5 is equivalent to the concept of purchaser’s price
in the 1993 SNA, because no wholesale, retail or
transport distribution costs are involved.
3.32. However, for goods,
BPM5 identifies the pricing
level as f.o.b. at the border of the exporting country. In
general, the f.o.b. price will not necessarily be the same
as the purchaser’s price because the f.o.b. price may
include separately invoiced distribution costs (wholesale
and/or retail margins as well as transportation costs to
the border of the exporting country). Further, the
purchaser’s price will cover costs that take the goods to
the purchaser’s choice of location, which may be beyond
the customs frontier. Therefore, those distribution costs,
which are separately identified services in the 1993 SNA
43
See annex V, part I, article I.
framework, are not separately identified in the balance
of payments framework.
3.33. The one exception to this is the special case of
merchanting services
(see para. 3.123 below and box 6),
where goods are purchased in one country for sale in a
second country by a resident of a third country. As
discussed above, where goods are traded between two
countries with no third party involved, the value of
wholesale and retail services is included in the value of
the goods. This special case arises because there are no
goods flows in the country of residence of the merchant;
thus, these services would not be included at all if not
specifically identified.
3.34. It is recognized that it will not be possible for all
compilers to immediately develop statistics at the
detailed component level specified in EBOPS.
Therefore, the highest priority is given to the
development of statistics on international trade in
services at the level described in BPM5. Following this,
compilers should work towards disaggregation of these
components to the level specified in EBOPS, but in an
order that reflects the economic significance of the
various services components to their economies. Third,
compilation of the memorandum items should be carried
out where the data are available as a by-product of the
compilation of the related EBOPS components, or where
their importance to users has been identified.
3.35. Although more frequent data would be useful for
a range of analytical purposes, the present
Manual
recommends that EBOPS-level data and the
memorandum items be produced on an annual basis,
consistent with and reconcilable to quarterly data at a
more aggregated level.
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