F.2. Particular treatment for certain activities
15.97. The specific treatment of wholesale and retail trade, as well as finance and insurance enterprises, was described in section E.1, mainly as they relate to the variables sales/turnover and output. Particular attention should also be paid to other activities relating to enterprises operating ships and other mobile equipment, as well as some leasing arrangements.[1] Compilers need to pay particular attention to the treatment of construction activities with no subsidiary or branch clearly identified in the country where the construction project is taking place, particularly when some large-scale projects have operations that are not substantial enough for the entity in the host country to qualify as a branch. A consistent treatment with the BOP/trade in services or national accounts statistics should be applied. The criteria for recognizing if activities are substantial are described in chapter 14. If it is shown that a unit meets those criteria are met, the operations of its activities should be recorded in the FATS framework. In that context, compilers may find it difficult to gather the necessary data, and may need to turn to alternative data sources or establish new data sources (for example, in cooperation with resident/nonresident trade in services statisticians; see chapter 6 for more information).
15.98. The present Guide advises compiling information for all economic activities, with details classified using ISIC rev.4. The activity breakdown should follow the activity of the “affiliate enterprise” for both inward and outward FATS. Given the need for trade in services negotiations, compilers should aim to distinguish and provide more details for services activities, keeping in mind the ICFA rev.1 presentation and to compile a total for services activities.