毛里求斯：关于国民账户和国际收支任务的技术援助报告（2025年3月24日至28日）（英）

MAURITIUS Report on theNational Accounts and Balanceof Payments Mission (March 24–28, 2025) JUNE2025 Prepared ByFrancien Berryand Wilson Phiri MEMBERS Angola, Botswana, Comoros, Eswatini, Lesotho, Madagascar, Mauritius, Mozambique, Namibia, Seychelles,South Africa, Zambia, Zimbabwe PARTNERS European Union, SADC, COMESA, SECO, Germany, China, UKaid, Ministry of Foreign Affairs of the Netherlands,European Investment Bank, Australian Aid DISCLAIMER “The contents of this document constitute technical advice provided by the staff of the InternationalMonetary Fund to the authorities of Mauritius (the "CD recipient") in response to their request fortechnical assistance. This document (in whole or in part) or summaries thereof may be disclosed by theIMF to the IMF Executive Director for Mauritius, to other IMF Executive Directors and members of theirstaff, as well as to other agencies or instrumentalities of the CD recipient, and upon their request, toWorld Bank staff, and other technical assistance providers and donors with legitimate interest of theAFRITAC South Steering Committee of, unless the CD recipient specifically objects to such disclosure(seeOperational Guidance for the Dissemination of Capacity Development Information). Publication orDisclosure of this report (in whole or in part) to parties outside the IMF other than agencies orinstrumentalities of the CD recipient, World Bank staff, other technical assistance providers and donorswith legitimate interest AFRITAC South Steering Committee shall require the explicit consent of the CDrecipient and the IMF’s Statistics department.” Table of Contents Acronyms and Abbreviations ...................................................................................... 2 Section I. Measurement of GBCs in the National Accounts and Balance ofPayments ....................................................................................................................... 5 A.Overview of the Global Business Corporations in Mauritius................................................... 5B.Statistical Treatment OF GBCs in the National Accounts ...................................................... 6Review of the Statistical Discrepancies ............................................................................................... 6Output and Implicit Export of Services................................................................................................. 7Merchanting ......................................................................................................................................... 8Investment Funds and Holding Companies ......................................................................................... 9Fund Managers, Professional Service Providers and Other GBCs................................................... 10Investment Income Related to GBCs................................................................................................. 10C.Treatment of Reinvested Earnings In The Balance of Payments ..........................................11D.Inter-Agency Coordination....................................................................................................12 Acronyms and Abbreviations 2008 SNASystem of National Accounts, 20082025 SNASystem of National Accounts, 2025ACAuthorized CompanyBOMBank of MauritiusBPM6Balance of Payments and International Investment Position Manual, sixth editionBPM7Balance of Payments and International Investment Position Manual, seventh editionESSNACExternal Sector Statistics and National Accounts SurveyFSCFinancial Services CommissionGBCGlobal Business Corporation (GBC License Holder)GDPGross Domestic ProductIIPInternational Investment PositionMCManagement CompanySMStatistics MauritiusSTAIMF’s Statistics Department Summary of Mission Outcomes and PriorityRecommendations 1.A national accounts (NA) and external sector statistics (ESS) technical assistance (TA)mission visited Statistics Mauritius (SM) and Bank of Mauritius (BOM) during March 24–28, 2025.1The primary objectives of the mission were to: (i) review the recent revisions in GDP estimates for 2020 to2023; (ii) assess the treatment and recording of the output, services exports, and investment income ofGlobal Business Corporations (GBCs) in the national accounts and the balance of payments; (iii) reviewthe External Sector Statistics and National Accounts (ESSNAC) Survey data on GBCs income andexpenditure that are used to compile the national accounts and the ESS. 2.The mission found that progress has been made in implementing the recommendations ofthe 2024 External Sector Statistics and the 2021 National Accounts TA missions.We would like tocommend the authorities on the progress made in collecting and compiling data for the GBC licenseholders and in integrating the data into the macroeconomic statistics. Nevertheless, the mission madeseveral recommendations to the SM and the BOM to bring the estimates of output