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| For business information, annual reports, laws, ordinances, regulations and articles. |
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Code List No. 5
(Invisible and Capital Receipts)
| Sr. No. | Purpose | Description | Code No. |
| 1 | Earnings of Pak shipping cos |
A - TRANSPORTATION Sea transport Receipts of surplus earnings of Pakistani shipping companies representing gross freight less all disbursements at foreign ports |
9010 |
| 2 | Charter of Pak ships with crew | Receipts on account of charter of Pakistani ships (vessels) with crew for a limited period i e , time charter | 9011 |
| 3 | Supply of bunker oil-for ships | Receipts by oil companies in Pakistan for supply of bunker oil to foreign ships | 9012 |
| 4 | Repair and maintenance of ships & salvage earnings | Remittances received from foreign shipping companies either by the repairers directly or through their agents, covering the cost of repairs, maintenance, salvage, etc of foreign ships | 9013 |
| 5 | Remittances received by for Shipping Companies or their/ agents | Receipts form abroad by foreign shipping companies or their agents on account of stevedoring, harbor fees, crew expenses and other expenses of foreign ships in Pakistan This does not include receipts for supply of bunker oil or their collections in Pakistan for freight, passage, etc | 9014 |
| 6 | Refund transportation -Sea | Refund of payments on account of various items for sea transportations | 9015 |
| 7 | Earnings of Pak airlines |
Air transport Receipts of surplus earnings of Pakistani air companies representing gross freight and passage collections less all payments abroad |
9016 |
| S | Charter of Pak aircrafts with crew | Receipts on account of charter of Pakistani aircrafts with crew for a limited period including specific flight or time charter | 9017 |
| 9 | Supply of aviation fuel-for aircrafts | Receipts by oil companies in Pakistan for supply of aviation fuel to foreign aircrafts | 9018 |
| 10 | Repairs and maintenance of foreign aircrafts | Remittances received from foreign air company either by the repairers directly or through their agents, covering the cost of repairs and maintenance, etc | 9019 |
| 11 | Remittances received by foreign airlines or their agents | Remittances received from abroad for various services including maintenance or establishment and provisions, etc purchased by foreign airlines or their agents This does not include receipts for aviation fuel or their collections in Pakistan for freight, passage, etc | 9020 |
| 12 | Refund transportation -air | Refund of payments on account of various items for air transportations | 9021 |
Code List No. 5
(Invisible and Capital Receipts)
|
Sr. No. |
Purpose | Description | Code No. |
| 13 | Remittances received by recruiting agents for passage cost | Remittances received by recruiting agents in Pakistan as reimbursement of cost of passage in respect of persons going abroad for employment | 9022 |
| 14 | Earnings ofPak road transport |
Other transportation Receipts of surplus earnings of Pakistani road companies representing gross passage and freight collections less all payments abroad |
9023 |
| 15 | Earnings of Pak rail transport | Receipts of surplus earnings of Pakistan railways representing gross freight and passage collections less all payments abroad | 9024 |
| 16 | Refund other transportation | Refund of payments on account of various items for other transportations | 9026 |
|
|
|
B- TRAVEL Business travel Official |
|
| 1 | Official travel-Gov | Receipts from foreign government and semi-government employees on official travel in Pakistan | 9031 |
| 2 | Official travel-Int Organizations | Receipts from officials of international organizations on official travel including receipts from carrier crews stopping off or laying over | 9032 |
| 3 | Surrender of unspent balance official travel | Surrender of unutilized foreign exchange by the officials on their return from foreign tour | 9033 |
| 4 | Commercial travel |
Commercial Receipts from commercial travelers who visit Pakistan for sales campaigns, market exploration or commercial negotiations, installation of machinery or equipment etc on behalf of an enterprise established in another country |
9041 |
| 5 | Non official delegation |
Others Receipts from non-official private delegation and non-official in official delegation from abroad other than commercial |
9051 |
| 6 | Surrender of unspent balance non official | Surrender of unutilized foreign exchange by the non-officials on their return from foreign tour | 9052 |
Code List No. 5
(Invisible and Capital Receipts)
| Sr. No. | Purpose | Description | Code No. |
| 7 | Medical |
Personal travel
Health related expenditure Receipts from non-resident patients for medical treatment in Pakistan. |
9061 |
| 8 | Students |
Education related expenditure Receipts on account of education of foreign students studying in Pakistan. |
9071 |
| 9 | Trainees | Receipts on account of training expenditure of foreign trainees in Pakistan other than officials of government and semi-government organizations. | 9072 |
| 10 | Tourists Pak national |
Others Purchases of foreign currency / rupee denominated instruments from Pakistani nationals including students who are on temporary visits to Pakistan on holiday. These also include remittances in the form of M.Ts., T.T., etc. in favor of such Pakistani nationals. Remittances in favor of Pakistani nationals who are resident in Pakistan to be classified as family remittances. |
9081 |
| 11 | Tourists foreign national | Purchases of instruments from foreign nationals (including Pakistanis holding foreign passports) coming to Pakistan as tourists on temporary visits. This will also include (a) Remittances in the form of M.Ts., T.Ts., Credit cards. Debit cards, etc., in favor of such foreign tourists and (b) Remittances from abroad in favor of hotels, tour operators and travel agents. | 9082 |
| 12 | Religious travel | Receipts from foreign nationals on religious visits. | 9083 |
| 13 | Surrender unspent balance Pak national | Surrender of Pakistani nationals of unutilized amount of exchange (cash, cheques, etc.,) released for their temporary visits abroad. | 9084 |
| 14 | Surrender unspent bal. hojj | Surrender by Pakistani hajjis of unutilized amount of foreign exchanges (cash, cheques, etc.) on their return | 9085 |
| 15 | Surrender unspent bal. Non Ha]] | Surrender by Pakistani Zainn of unutilized amount of foreign exchange (cash, cheques, etc.) released for Umrah, Zlarat, etc. | 9086 |
| 1 | Postal services |
C - COMMUNICATION SERVICES Postal and courier
services Receipt from foreign post offices for pick-up, transport and delivery of letters, newspapers, periodicals, brochures and other printed matter and of parcels, packages by national postal administrations. |
9091 |
| 2 | Courier services | Receipt from courier companies for pick-up, transport and delivery of letters, newspapers, periodicals, brochures and other printed matter and of parcels, packages by national operators. | 9092 |
Code List No. 5
(Invisible and Capital Receipts)
| Sr. No. | Purpose | Description | Code No. |
| 3 | Telecommunication services |
Telecommunication services Receipts on account of telecommunication services viz transmission of sound, images or other information by telephone, telegram, cable, broadcasting, satellite, electronic mail facsimile services etc This also includes business network services, teleconferencing services and support services |
9101 |
| 1 | Construction services |
D - CONSTRUCTION SERVICES Remittances received on account of work performed on construction projects and installation by personnel of Pakistani enterprises abroad Also included are the goods imported for use in the projects |
9111 |
| 1 | Treaties and standing open cover -life |
E - INSURANCE SERVICES Life insurance and pension funding Receipts of premium income on account of life Inward treaty and open-cover Insurance' placed by foreign insurance companies with insurance companies in Pakistan Also includes claims and commissions etc -Life, remitted by foreign reinsures to insurance companies in Pakistan |
9121 |
| 2 | Surplus funds received by Pak insurance cos operating abroad | Remittances received from overseas branches/agencies of State Life Insurance company of Pakistan and other Pakistani life insurance companies representing surplus funds originating from their operations abroad | 9122 |
| 3 | Reverse surplus funds of foreign insurance cos - life | Refund of remittances by foreign insurance companies of their surplus funds arising out of their business in Pakistan | 9123 |
| 4 | Refund of insurance | Refund of insurance pay ments -life | 9124 |
| 5 | Insurance P & I Club |
Freight insurance Receipts on account of P & I Club by Pakistani Shipping Companies |
9131 |
| 6 | Treaties and standing open cover -marine |
Other direct insurance This represents receipts of premium income on account of marine 'Inward Treaty and open-cover Insurance' placed by foreign insurance companies with insurance companies in Pakistan Also includes commissions and claims remitted by foreign reinsures to insurance companies in Pakistan |
9141 |
| 7 | Refund of Insurance | Refund of other direct insurance payments | 9146 |
| g | Other miscellaneous insurance | Receipts on account of non-merchandise insurance claims and commissions etc not included in items above | 9147 |
Code List No. 5
(Invisible and Capital Receipts)
|
Sr. No. |
Purpose | Description | Code No. |
| 9 | Facultative reinsurance-life |
Reinsurance Receipts of premium income on account of life 'Inward Facultative Reinsurance' placed by foreign insurance companies with insurance companies in Pakistan Also includes are commissions and claims etc remitted by foreign reinsurance to insurance companies in Pakistan |
9151 |
| 10 | Facultative reinsurance-marine | Receipt of premium income on account of marine' Inward Facultative Re-insurance' placed by foreign insurance companies in Pakistan Also includes commissions and claims on marine reinsurance | 9152 |
| 11 | Other non-life reinsurance services | Remittances received form foreign Insurance companies (other than life) with insurance companies in Pakistan | 9153 |
| 11 | Services auxiliary to insurance |
Auxiliary services Including brokerage and agency services |
9161 |
| 1 | Bank commission and charges |
F - FINANCIAL SERVICES (other than insurance) Receipts of banks operating in Pakistan from their offices and correspondents abroad on account of intermediary service fees such as on letter of credit, bankers' acceptances lines of credit, financial leasing and foreign exchange transactions This also includes commission and other fees related to transactions in securities-brokerage, placements of issues, underwriting, redemption, and arrangements of swaps and other hedging instruments etc |
9171 |
| 2 | Remittances for guarantees involved | Receipts on account of enforcement of guarantees provided by banks and other abroad | 9172 |
| 3 | Others financial services | Receipts on account of all other financial services like, investment banking, mergers, acquisition, corporate finance, venture capital, securities brokerage, etc not included in items above | 9173 |
| 4 | Refund of financial services | Refund of financial services | 9174 |
| 1 | Hardware consultancy services |
G - COMPUTER AND INFORMATION SERVICES Computer services Receipts on account of computer hardware consultancy services provided to non-residents |
9181 |
| 2 | Software consultancy services | Receipt on account of data base services provided to non-residents such as development, storage, and on-line time series Also included are the data processing services provided to nonresidents | 9182 |
| 3 | Maintenance & repairs of computers | Receipts on account of maintenance and repairs of computers and peripheral equipment abroad to non-residents | 9183 |
Code List No. 5
(Invisible and Capital Receipts)
| Sr. No. | Purpose | Description | Code No. |
| 4 | Export of Computer Software | Receipts on account of export of computer software including design, development, and programming of customized system | 9184 |
| 5 | Other computer services | Receipts on account of other computer services not specified elsewhere | 9185 |
| 6 | Earnings of Journalists / authors |
Information services Earnings of journalists and writers on account of their contribution in foreign magazines, newspapers etc |
9191 |
| 7 | Subscription to news papers/periodicals | Receipts on account of subscription to domestic newspapers and periodicals (not in bulk) by non-residents abroad | 9192 |
| 8 | News agents and correspondents | Remittances received by Pakistani newsagents and news correspondents from abroad for their services | 9193 |
| 1 | Royalties, license fees & trade marks |
H - ROYALTIES AND LICENSE FEES Receipts associated with the authorized use of intangible, non-produced, non-financial assets and proprietary rights such as patents, copy rights, trademarks, industrial processes, franchises, etc and with the use, through licensing arrangements of produced original or prototypes such as manuscripts and films |
9201 |
| 1 | Merchanting & trade related services |
I - OTHER BUSINESS SERVICES Merchanting and other trade related services Receipt on account of merchantmg and other trade related services cover commission on goods and services transactions between resident merchants, commodity brokers, dealers and commission agents and non-residents This includes transactions in ships, aircraft, and auction sales as well (Merchanting is defined, as the purchase of goods by a resident from a non-resident and subsequent resale of the goods to another non-resident without the goods entering or leaving the compiling economy, the difference between purchase value and resale value is to be recorded as merchantmg services provided) |
9211 |
| 2 | Charter of ships without crew |
Operational leasing (rental) services Remittances on account of residents /non-residents transactions associated with operational leasing (other than financial leasing) and charter of ships without crew (without operators) This does not include insurance claims |
9221 |
| 3 | Charter ofaircrafts without crew | Remittances on account of residents /non-residents transactions associated with charter of aircrafts without crew (without operators) This does not include insurance claims | 9222 |
Code List No. 5
(Invisible and Capital Receipts)
| Sr. No. | Purpose | Description | Code No. |
| 4 | Legal services |
Miscellaneous business, professional, and technical services. Legal, accounting, management consultancy, and public relation services Receipts on account of legal fees of lawyers |
9231 |
| 5 | Accounting auditing, & tax consultancy services | Receipts on account of accounting, auditing, bookkeeping, and tax consultancy services | 9232 |
| 6 | Business & management consultancy & public relations | Receipts on account of business and management consultancy from abroad | 9233 |
| 7 | Agency commission | Commission received by recruiting agents, importers, indenters, and others in Pakistan | 9234 |
| 8 | Printing charges of security documents | Receipts on account of printing of currency notes, stamps and other securities documents including mintage of coins, medals, etc | 9235 |
| 9 | Processing and repair fees | Receipts on account of processing of goods for improvement and repairs owned by another economy, such as refining petroleum and crude oil, transformation of cotton or fabric, processing of iron or steel powder, and assembling bodies or chassis & engines, etc | 9236 |
| 10 | Advertisements market research & public opinion polling | Receipts on account of advertisement services such as 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, the promotion of products, market research and public polling abroad on various issues | 9237 |
| 11 | Research and development | Receipt on account of services associated with basic research, applied research, and experimental development of new products and processes Services associated with sciences, social sciences and humanities are covered Also included is the development of operating system representing technological advances | 9238 |
| 12 | Architecture, engineering, & technical services | Receipts on account of residents/nonresidents transactions relating to architectural design of urban and other development projects, planning and project design and supervision of dams, bridges, airports, turnkey projects, etc surveying, cartography, product testing, and certification, and technical inspection services | 9239 |
Code List No. 5
(Invisible and Capital Receipts)
| Sr. No. | Purpose | Description | Code No. |
| 13 | Agriculture, mining, & on-site processing services | Receipts on account of services provided by residents to nonresident covering services associated with agricultural crops (e.g., protection against insects and disease, increasing of harvest yields, etc.) forestry services, mining-related services (e.g., analysis of ores etc.) and on-site processing of goods that have been imported but not re-exported. | 9241 |
| 14 | Refund and rebate | Receipts on account of loss in weight, quality, claims and difference in price, etc. in respect of imports. | 9242 |
| 15 | Receipts of security deposits with tenders | Receipts of security deposits with tenders submitted to rice and other export corporations. | 9243 |
| 16 | Services in medicine exports | Receipt of export services in medicines against promotion of sales of essential ethical medicines. | 9244 |
| 17 | Miscellaneous other business services, n.i.e. | Receipts on account of transactions between residents /nonresidents covering items such as placement of personnel, security and investigative services, photographic services, building cleaning etc. (also included are payments for local supplies, utility payments, etc. by non residents enterprises engaged in construction services) and all other relevant services not classified in items above. | 9247 |
| 18 | Reverse Misc. other business services | Refund of payments on account of various items of miscellaneous services. | 9248 |
| 1 | Audiovisual and related services |
J - PERSONAL,
CULTURAL, AND RECREATIONAL SERVICES Audiovisual and related services Receipts on account of services and associated fees related to the production of motion pictures (on film or video tape), radio and television programs (live or on tape) and musical recordings. Also included are receipts on rentals, fees received by resident sectors, directors, producers, etc. for production abroad. Fees to actors, producers, etc. involved with theatrical and musical production, sporting events, circus etc. and fees for distribution rights (for television, radio etc.) for these activities are included. |
9251 |
| 2 | Earnings of professional artists |
Other
personal, cultural, and recreational services Receipts of earnings of singers, musicians, wrestlers, sportsmen, etc. on account of their performance abroad. |
9261 |
| 3 | Other personal, cultural, & recreational services | Receipts on account of services such as those associated with museum, libraries, archives, and other cultural, sporting and recreational activities. Also included are fees for services, including provision of correspondence courses, rendered abroad by teachers and doctors. | 9262 |
Code List No. 5
(Invisible and Capital Receipts)
| Sr. No. | Purpose | Description | Code No. |
| 1 | Remittances received by foreign missions in Pakistan |
K - GOVERNMENT SERVICES, n.i.e. Embassies and consulates Funds received by foreign embassies, consulates and their attached offices in Pakistan to meet their establishment and other expenses |
9271 |
| 2 | Military units and agencies | Funds received by foreign official entities (located in Pakistan) such as military units, aid missions etc | 9272 |
| 3 | Other government services | Receipts on account of other government services not specified elsewhere | 9273 |
| 4 | Remittances received by international organizations |
International organization Funds received by international organizations and international bodies, and their attached offices in Pakistan |
9281 |
| 1 | Compensation of employees |
L - INCOME a) Compensation of employees Receipts on account of wages, salaries, and other benefits, in cash or in kind, earned by Pakistani workers abroad (living abroad for less than one year) Also included are contributions paid by the employers, on behalf of the employees, to social security |
9291 |
| 2 |
i) Income on equity Profits earned by branches/and other unincorporated enterprises of Pakistani investment companies operating abroad |
b) Investment income - Direct investment Receipts of income on account of distributed branch profits by Pakistani (investors) companies, firms, and banks having ownership or co-ownership of (10% or more of the shares) branches and other unincorporated enterprises operating abroad |
9301 |
| 3 | Dividends earned by Pakistani investments companies operating abroad | Receipts on account of dividends by Pakistani (investors) companies, firms, and banks having direct investment (ownership of 10% or more) in the enterprises operating abroad | 9302 |
| 4 |
ii) Income on debt (interest) Interest on debt from associated enterprises abroad |
Receipts of interest on inter-company debt to direct investor from associated enterprises abroad | 9311 |
Code List No. 5
(Invisible and Capital Receipts)
| Sr. No. | Purpose | Description | Code No. |
|
|
|
c) Investment income - Portfolio investment |
|
|
|
i) Income on equity (dividends) - |
|
|
| 5 | Dividends - General government | Receipts of dividends from abroad by govt. and govt. controlled enterprises in the enterprises in which they have shares (less than 10% of the shares in the enterprise) | 9322 |
| 6 | Dividends - Banks | Receipts of dividends from abroad by banks in the enterprises in which they have shares (less than 10% of the shares in the enterprise) | 9323 |
| 7 | Dividends - Other sectors | Receipts of dividends from abroad by private sector enterprises and individuals in the enterprises in which they have shares (less than 10% of the shares in the enterprise) | 9324 |
|
|
ii) Income on debt (interest) I) Bonds and notes |
|
|
| 8 | Bonds and notes -General government | Receipts of interest on account of bonds, debentures, notes, non-participating preferred stocks or shares, convertible bonds and bonds with optional maturity dates (the latest of which is more than one year after maturity) by govt. and govt.-controlled enterprises. Also included are the negotiable certificates of deposits with maturity of more than one year; dual currency bonds; zero coupons and other deep discounted bonds; floating rate bonds; indexed bonds; and asset based securities, such as collateralized mortgage obligations and participation certificates etc. | 9341 |
| 9 | Bonds and notes -Banks | Receipts of interest on account of bonds, debentures, notes, non-participating preferred stocks or shares, convertible bonds and bonds with optional maturity dates (the latest of which is more than one year after maturity) by private sector enterprises. Also included are the negotiable certificates of deposits with maturity of more than one year; dual currency bonds; zero coupons and other deep discounted bonds; floating rate bonds; indexed bonds; and asset based securities, such as collateralized mortgage obligations and participation certificates etc. | 9351 |
| 10 | Bonds and notes -Other sectors | Receipt of profit/interest by banks on money market instruments such as treasury bills, commercial and finance papers, bankers' acceptances, negotiable certificates of deposit (with original maturity of one year or less) and short- term notes issued under note issuance facilities (NIFs) | 9361 |
Code List No. 5
(Invisible and Capital Receipts)
| Sr. No. | Purpose | Description | Code No. |
|
|
II) Money market instruments |
|
|
| 11 | Money market instruments -General government | Receipt of profit/interest by govt. and govt. controlled enterprises on money market instruments such as treasury bills, commercial and finance papers, bankers' acceptances, negotiable certificates of deposit (with original maturity of one year or less) and short- term notes issued under note issuance facilities (NIFs) | 9381 |
| 11 | Money market instruments -Banks | Receipt of profit/interest by banks on money market instruments such as treasury bills, commercial and finance papers, bankers' acceptances, negotiable certificates of deposit (with original maturity of one year or less) and short- term notes issued under and short- term notes issued under note issuance facilities (NIFs) | 9391 |
| 13 | Money market instruments - Other sectors | Receipt of profit/interest by private sector enterprises on money market instruments such as treasury bills, commercial and finance papers, bankers' acceptances, negotiable certificates of deposit (with original maturity of one year or less) and short- term notes issued under note issuance facilities (NIFs) | 9401 |
| 14 |
III) Other investment General government Interest debt servicing- refund of |
Refund of interest, service and commitment charges on foreign loan and credits chargeable to debt servicing. | 9421 |
| 15 | Others | Other receipts by govt. and govt. controlled enterprises. | 9422 |
| 16 | Refund of | Refund of interest on short-term/long-term borrowings by govt. and govt. controlled enterprises. | 9423 |
| 17 |
Banks Interest on deposits |
Receipts of banks on account of interest on their deposits abroad, etc. | 9431 |
| 18 | Interest on foreign currency trade loans | Receipts on account of foreign currency trade loans by banks. | 9432 |
| 19 | Discount | Receipts of banks on account of discount on trade bills etc. | 9433 |
| 20 | Others | Other receipts by banks | 9434 |
| 21 | Refund of | Refund of interest on short-term/long-term borrowings by banks | 9435 |
Code List No. 5
(Invisible and Capital Receipts)
| Sr. No. | Purpose | Description | Code No. |
|
|
Other sectors |
|
|
| 22 | Interest | Receipts of Private sector enterprises and individuals on account of interest on their deposits abroad, etc | 9441 |
| 23 | Discount | Receipts of Private sector enterprises and individuals on account of discount on trade bills etc | 9442 |
| 24 | Rent | Receipts on account of rent of the property | 9443 |
| 25 | Others | Other investment income not specified elsewhere | 9444 |
| 26 | Refund of | Refund of interest on short-term/long-term borrowings by other than banks | 9445 |
|
|
|
M - CURRENT TRANSFERS |
|
| 1 |
i) General government Taxes and duties |
Receipts on account of taxes and duties payable to the government Also included are receipts on account of withholding taxes, fines, penalties, or interest charges on the late payment of taxes Other fines are treated as separately as current transfers | 9451 |
| 2 | Custom duty in Gold (Import of gold) | Receipts on account of import duty on gold | 9452 |
| 3 | Official donations (Budgetary grant) | Receipts of cash/ grants from other governments for financing current expenditures by Pakistan (the recipient country) | 9453 |
| 4 | Official donations (Aid and relief related) | Receipts on account of gifts of food, clothing, other consumer goods, medical supplies, etc associated with relief efforts in the wake of famine, earthquakes, other natural disasters and wars or other actions (administrative costs directly associated with | 9454 |
| 5 | Official donations (Military) | Receipts on account of gifts of certain military equipment, that is weapons and the equipments to support and deliver weapons which-by convention-are not treated as fixed assets | 9455 |
| 6 | Official transfers (Regular) | Receipts on account of regular transfers-made as a matter of policy-by international organizations to Pakistan | 9456 |
| 7 | Official transfers (Technical) | Receipts on account of salaries of technical assistance staff and related costs and expenses from international organizations to Pakistan | 9457 |
| 8 | Zakat remittances | Receipts on account of Zakat from abroad | 9458 |
| 9 | Sadaqat remittances | Receipts on account of Sadaqat from abroad | 9459 |
Code List No. 5
(Invisible and Capital Receipts)
| Sr. No. | Purpose | Description | Code No. |
| 10 | Official transfers (N.S.E) | Other official transfers not specified elsewhere. | 9461 |
| 11 | Reverse unrequited transfers-official | Receipt on account of reverse of official unrequited transfers. | 9462 |
| 11 |
ii) Other sectors Workers' remittances |
Remittances received from Pakistani workers living abroad for one year or more on account of family maintenance in Pakistan. However, money remitted by a Pakistani for the purpose of making a deposit is his own account with a bank in Pakistan represents a financial investment, which is recorded in the financial account, rather than a transfer. | 9471 |
| 13 | Workers' remittances through postal | Remittances received through postal authorities | 9472 |
| 14 | Private donations | Amounts received as gifts, dowries, inheritances, alimony and other support remittances, tickets sold by and prizes won from lotteries, grants made for purposes other than investment, contributions to religious, scientific, cultural, and charitable organizations | 9473 |
| 15 | Cost of import of Gold | Placement of non-monetary gold value into separate foreign currency account. | 9474 |
| 16 | Kerb purchases | Purchases from kerb market. | 9475 |
| 17 | Private transfers (n.s.e) | Other private transfers not specified elsewhere. | 9476 |
|
|
|
N - CAPITAL TRANSFERS |
|
|
|
i) General government |
|
|
| 1 | Investment grants-In cash | Receipts of investment grants in cash by Pakistan for the purposes of fixed capital formation. These grants are often tied to specific investment projects such as large construction projects. If the investment project continues over a long period of time an investment grant in cash may be paid in installments. Installment payments continue to be classified as capital transfers even though such payments may be recorded in a succession of different accounting periods. | 9481 |
Code List No. 5
(Invisible and Capital Receipts)
| Sr. No. | Purpose | Description | Code No. |
| 2 | Grants for military establishments | Receipts of grants by Pakistan on account of structures such as airfields, docks, roads, hospitals, and other buildings used by military establishments. These structures by the donor governments or by the other enterprises that are paid directly by the donor government. Investment grants do not include transfers of military equipment in the form of weapons or equipment with the sole function of being fired. such weapons and equipment are not classified as fixed assets but, by convention, are included under current transfers. Transfer of military equipment that also has civilian uses are recorded as other capital transfers. | 9482 |
| 3 | Taxes and duties on capital transfers | Receipts on account of taxes levied by the government at irregular and infrequent intervals on the values of assets transferred to foreigners. These consist largely of inheritance taxes, death duties, and gift taxes. Compensation receipts by the government form the foreign governments for extensive damages to capital assets or serious injuries not covered by the insurance polices represent another form of capital transfers. These include payments for damages caused by oil spills, majors explosions, the side effect of drugs etc. | 9483 |
| 4 | Other capital transfers N. S. E | Receipts on account of other capital transfers (governmental entities) not specified elsewhere. | 9484 |
| 5 |
ii) Other sectors Investment grants - in cash |
Receipts of investment grants in cash by nongovernmental organizations of Pakistan for the purposes of fixed capital formation. These grants are often tied to specific investment projects such as large construction projects. If the investment project continues over a long period of time an investment grant in cash may be paid in installments. Installment payments continue to be classified as capital transfers even though such payments may be recorded in a succession of different accounting periods. | 9491 |
| 6 | Investment grants-Legacies / large gifts | Receipts on account of legacies or large gifts by residents, nonprofit institutions and exceptionally large donations made by enterprises or households abroad to nongovernmental institutions in Pakistan for financing gross fixed capital formation e.g., gifts to universities to cover costs of building new residential quarters, libraries, laboratories, etc | 9492 |
Code List No. 5
(Invisible and Capital Receipts)
| Sr. No. | Purpose | Description | Code No. |
| 7 | Migrants' transfers | Receipts on account of liabilities of the migrants who migrated from Pakistan These transfers are not transaction between two parties but contra-entries to flows of goods and changes in the financial items that arise from migration (changes of residence for at least one year) of individuals from one economy to another The transfers to be recorded are thus equal to the net worth of the migrant All the household and personal effects of migrants, together with any movable capital goods actually transferred from the old economy to the new economy are included in under goods, general merchandise | 9493 |
| 8 | Other capital transfers N S E | Receipts on account of other capital transfers (nongovernmental entities) not specified elsewhere | 9494 |
|
|
in) Disposal of Non-produced, non-financial assets |
|
|
| 9 | Sale of land for establishing receipts on account of sale of land to a foreign government for foreign embassy/ institute establishing embassies or mission in Pakistan. | 9501 | |
| 10 | Sale of Intangible, non-financial assets | Receipts on account of sale of intangible, non-financial assets such as patents and copyrights etc | 9502 |
|
|
|
0 - FINANCIAL
ACCOUNT I) Short-term capital |
|
|
|
General government |
|
|
| 1 | Short-term capital, nse -General government | Receipts of short-term capital on Government Account not specified elsewhere | 9521 |
|
|
Banks |
|
|
| 2 | Borrowings by banks from abroad | Borrowings of less than one-year maturity by banks from sources abroad This does not include over-drafts in their foreign currency accounts maintained with their overseas branches or correspondents | 9522 |
| 3 | Borrowings by others from abroad | Short-term borrowings of less than one-year maturity by other than banks from sources abroad | 9523 |
|
|
Foreign Currency Accounts |
|
|
| 4 | Borrowings by banks within Pakistan - FCA | Borrowings of less than one-year maturity by banks from other banks in Pakistan paid against the balances held in foreign currency accounts | 9524 |
Code List No. 5
(Invisible and Capital Receipts)
| Sr. No. | Purpose | Description | Code No. |
| 5 | Withdrawals m Equivalent Pak Rupees from FCA-residents-individuals | Contra on account of withdrawals converted into Pak Rupees from FCAs-residents individuals other than the purpose of export proceeds (workers' remittances) | 9525 |
| 6 | Withdrawals in Eq Pak Rupees from FCA-residents-enterprises-Direct investment | Contra on account of withdrawals converted into Pak Rupees from FCAs-residents enterprises on account of equity capital, direct investment from abroad | 9526 |
| 7 | Withdrawals in Equivalent Pak Rupees from ECA-residents-enterprises-Portfolio investment | Contra on account of withdrawals converted into Pak Rupees from FCAs-residents enterprises on account of equity capital, portfolio investment from abroad | 9527 |
| 8 | Withdrawals in Equivalent Pak Rupees from FCA-residents-enterprises-other purpose | Contra on account of withdrawals converted into Pak Rupees from FCAs-residents enterprises for the purpose other than workers' remittances or foreign investment | 9528 |
| 9 | Withdrawals in Equivalent Pak Rupees from ECA-residents-General government | Contra on account of withdrawals converted into Pak Rupees from FCAs of Public Sector enterprises | 9529 |
| 10 | Withdrawals in Equivalent Pak Rupees from ECA-non-residents | Contra on account of withdrawals converted into Pak Rupees from FCAs-non-residents | 9531 |
| 11 | Foreign currency accounts of residents-individuals | Amounts received for credit to Foreign Currency Accounts of residents individuals maintained in Pakistan | 9532 |
| 12 | Foreign currency accounts of residents- General government | Amounts received for credit to Foreign Currency Accounts of Public Sector enterprises in Pakistan | 9533 |
Code List No. 5
(Invisible and Capital Receipts)
| Sr. No. | Purpose | Description | Code No. |
| 13 | Foreign currency accounts of residents-enterprises | Amounts received for credit to Foreign Currency Accounts of Private Sector enterprises maintained in Pakistan | 9534 |
| 14 | Foreign currency accounts of nonresidents | Amounts received for credit to Foreign Currency Accounts of Nonresidents maintained in Pakistan | 9535 |
| 15 | Foreign currency accounts - NBFI's | Amounts received for insurance of certificates of investment (COI) mobilized under Foreign Currency Accounts | 9536 |