CODE LISTS FOR REPORTING

OF EXTERNAL SECTOR TRANSACTIONS

BY THE AUTHORISED DEALERS

BANGLADESH BANK

2018
 CODE LISTS FOR REPORTING
OF EXTERNAL SECTOR TRANSACTIONS
BY THE AUTHORISED DEALERS

ISSUED BY
STATISTICS DEPARTMENT
BANGLADESH BANK

2018
Code Lists for Reporting of External Sector Transactions by the Authorised Dealers as per BPM6

1st Published 2011

1st edition 2012

2nd edition 2018

Price: BDT 300.00

Please purchase from Statistics Department, Bangladesh Bank, Head office, Motijheel, Dhaka-1000, with
demand letter of Authorized Dealers Bank Branch.

Published by G. M. Abul Kalam Azad, General Manager, Department of Printing and Publications, Bangladesh
Bank, Head office, Motijheel, Dhaka-1000.

Printed by Olympic Products Printing & Packaging, 165, Arambagh, Motijheel, Dhaka-1000.

2
 PREFACE

Introduction

1. The booklet “Code Lists for Reporting of External Sector Transactions by the Authorized Dealers”
prepared by the Statistics Department, Bangladesh Bank, is a vital one for reporting the external
sector transactional data to the various statements and schedules of foreign exchange transactions.
Presently it is observed that some new external sector transactions/dealings are occurred in the abroad
business arena. On the basis of new transactional approaches it has been essential to revise the 1st
edition published in 2012 as thus the reporting AD branches could accommodate/report the external
sector data to BB's reporting schedule. With a view to incorporate and customize the new transaction
in the reporting template Statistics Department of Bangladesh Bank has reviewed and updated the1st
edition of the booklet in line with the BPM6.

2. It includes the revised and updated list of codes, specially invisible receipts and payments on the
basis of IMF‟s Balance of Payments Manual (BPM6) which would be used by the Authorized
Dealers(ADs) in reporting foreign exchange related transactions such as transaction periods,
Authorized Dealers identity, Money Changers identity, currency, region/country/territory, quantity,
unit, invisible receipts and payments related transactions. Commodity description codes for visible
receipts (Export) and payments (Import) transactions are not included in this guideline. Authorized
Dealers are required to use the book „The Customs Act, 1969 (Act IV of 1969), Gi First Schedule Gi
cÖwZ¯’vcbÕ [General Rules for the Interpretation of the Harmonized System] published by NBR for
coding the commodities, unit and volume concerned.

3. A committee was formed consisting of five officials of Balance of Payments (BOP) Division and
Foreign Investment & External Debt (FIED) Division of the Statistics Department. The committee
reviewed/considered proposals, suggestion and options received from stakeholder for the
improvement of the style and content of the revised guideline. It incorporated new transactions and
description/explanation of Central Product Classifications (CPC), version 2.1 of services in Code-5,
and Code -7.

4. Draft version of the code list was published in Bangladesh Bank website in February, 2018 and
comments/suggestions were invited from the Authorized Dealers and other stakeholders within a
deadline of one month. About 20 set of comments/suggestions were received from the stakeholders.

5. Furthermore, an extensive review of the draft version was undertaken by the head of the committee
with a view to identify and rectify any inconsistencies, errors and deviations contray to the BPM6.

6. Authorized Dealers must exercise with utmost care in inserting the correct codes for reporting their
foreign exchange transactions to Bangladesh Bank as per requirements laid down in the Guidelines
for Foreign Exchange Transactions, volume -1 & Guidelines for Foreign Exchange Transactions,
volume 2. Authorized Dealers may contact with the Statistics Department or the Foreign Exchange
Policy Department of Bangladesh Bank for any kind of clarification.

For more details/clarifications of reporting terms Authorized Dealers may contact with the Statistics
Department or the Foreign Exchange Policy Department of Bangladesh Bank.

3
Acknowledgment:

1. The “Code Lists for Reporting of External Sector Transactions by the Authorized Dealers” was
prepared under the supervision of A.K.M. Fazlul Haque Mia, Executive Director(Specialized). In
preparing the code list we acknowledge the contribution of [Link] Rahman, Ex-General
Manager; Nabadwip Chandra Biswas, Deputy General Manager; Dr. Muhammad Amir Hossain,
Deputy General Manager; Md. Masud Aktar Talukder, Deputy General Manager and other relevant
officials of the Statistics Department. Their suggestions enriched the guideline enormously.
Furthermore, we recall foreign exchange Authorized Dealers and other stakeholders for their valuable
suggestions which helped much in preparing the code list.

2. The “Code Lists for Reporting of External Sector Transactions by the Authorized Dealers” was
prepared under the five member Committee headed by Md. Mohib Ullah Mia. The “Code Lists for
Reporting of External Sector Transactions by the Authorized Dealers” benefited immensely from the
expert advice of Committee members throughout the process; their contribution was crucial to the
success of the guideline. The Statistics Department acknowledges the members' contributions with
thanks.

A-five member Committee:

a) Md. Mohib Ullah Mia, Deputy General Manager, Head of the Committee.
b) Muhammad Monsur Ahmed, Joint Director, Member.
c) Shehan Uddin Khan, Joint Director, Member.
d) Naznin Sultana, Deputy Director, Member.
e) Md. Mahbubur Rahman Prodhan, Deputy Director, Member.

Roksana Begum,
General Manager.
Statistics Department
Bangladesh Bank
Head Office, Dhaka
April, 2018

4
 CONTENTS

SL CODE LIST DESCRIPTION AND CODES PAGE

1. CODE-0 Period 8
2. CODE-1 Authorised Dealers 11-57
ANNEXURE
3. Offshore Banking Units 61-68
(CODE-1)
4. CODE-2 Currencies 71-72
5. CODE-3 Region/Country/Territory/International Bodies 75-90
6. CODE-4 Money Changers 93-113
7. CODE-5 Invisible Receipts 117-238
8. CODE-7 Invisible Payments 241-361
9. CODE-8 Department/Category/Sector 365
10. CODE-9 Quantity/Unit 369
ANNEXURE Invisible Receipts (Bangladesh Bank‟s use only for
11. 373-383
(CODE-5) central account)
ANNEXURE Invisible Payments (Bangladesh Bank‟s use only for
12. 387-395
(CODE-7) central account)
13. ANNEXURE-A Sector list 397-410
14. ANNEXURE-B Important Notes 411-418
15. ANNEXURE-C Guidelines for Text format and RIT 419-423

5
6
 LIST OF ABBREVIATION

ADB Asian Develoment Bank

BPM Balance of Payments Manual
CFF Compensatory Financing Facilities
CIF Cost, Insurance and Freight
CMT Cutting, making & trimming
CR Credit
DI Direct Investment
DR Debit
EFF Extended Fund Facilities
FCA Free Carrier
FD Financial Derivatives (Other than reserves) and employee stock options
FISIM Financial intermediation services indirectly measured
FOB Free on Board
GAB General Arrangements to Borrow
GATS General Arrangements on Trade in Services
GDP Gross Domestic Product
GNI Gross National Income
HS Code Harmonized Commodity Description and Coding System Code
IC Insurance Corporations
ICPE Insurance Corporations and Pension Funds
IDB Islamic Development Bank
IIP International Investment Position
IMF International Monetary Fund
IMTS International Merchandise Trade Statistics
ITFC International Islamic Trade Finance Corporation
JDR Japan Debt Relief
JICA Japan International Cooperation Agency
LIBOR London Inter-Bank Offered Rate
MMF Monetary Market Fund
n.i.e not included elsewhere
NFCD Non-Resident Foreign Currency Deposite
NGO Non Government Organization
NPISH Non profit institution serving households
PF Pension Funds
PI Portfolio Investment
RA Reserve Assets
SAF Structural Adjustment Facilities
SDR Special Drawing Right
SFF Supplemental Financial Facilities
SNA System of National Accounts
SWF Sovereign wealth fund
SWIFT Society for Worldwide Interbank Financial Telecommunication
WEF Wage Earners Fund

7
 CODE - 0

PERIOD CODE

CODE MONTH
Y January
X February
0 March
1 April
2 May
3 June
4 July
5 August
6 September
7 October
8 November
9 December

8
CODE NUMBER FOR AUTHORISED DEALERS

9
10
 CODE-1
CODE NUMBER FOR AUTHORISED DEALERS

1. AGRANI BANK LIMITED (FI ID - 11)

FI
SL ADs
Branch Name and Address of Authorised Dealers
No Code
Code
1 0000 0447 IT & FCMD, Head office, 9/D Dilkusha C/A, Dhaka.

2 0001 0410 Principal Branch, 9/D Dilkusha C/A, Dhaka.

3 0002 0366 Bangabandhu Avenue Corporate Branch, 32 Bangabandhu Avenue, Dhaka.

4 0003 0400 Moulavi Bazar Corporate Branch, 144 Mitford Road, Dhaka.

5 0004 0363 Amin Court Corporate Branch, 62/63 Motijheel C/A, Dhaka.

6 0005 0414 Ramna Corporate Branch, 18 Bangabandhu Avenue, Dhaka.

7 0006 0382 Foreign Exchange Corporate Branch, 1/D, Dit Avenue, Motijheel, Dhaka.
Sadarghat Corporate Branch, Greatwall Shopping Center, 2/1 Chittaranjan
8 0007 1143
Avenue, Sadarghat, Dhaka.
9 0008 0438 Banani Corp. Branch, 26 Kamal Ataturk Avenue, Banani, Dhaka-1213.

10 0009 0611 Banga Bandhu Road Corp. Branch, Bangabandhu Road, Narayangonj.

11 0010 0614 Court Road Branch, Court Road, Narayangonj.

12 0011 0467 Faridpur Branch, Thana Road, Faridpur.

13 0012 0427 WASA Corp. Branch, 98 Kazi Nazrul Islam Avenue, Kawran Bazar, Dhaka.

14 0013 0424 Tejgaon Industrial Area Corp. Branch, 315/A Tejgaon I/A, Dhaka.

15 0014 0404 Nawabpur Road Corp. Branch, 50, Tipu Sultan Road, Dhaka.

16 0015 0083 Commercial Area Corp. Branch, 28, Sayada Court, Agrabad, Chattogram.

17 0016 0044 Asadgonj Corp. Branch, 3/A Asadgonj, Gulshan Park, Chattogram.

18 0017 0068 Laldighi East Corp. Branch, 1012/1013 Laldighi East, Chattogram.
Agrabad (J.B.) Corporate Branch, Jahan Building, 24 Agrabad C/A,
19 0018 0063
Chattogram.
20 0019 0161 Cox's Bazar Branch, Cox's Bazar.

21 0020 0143 Rajganj Branch, Rajganj, Cumilla.

22 0021 0335 Laldighirpar Corp. Banch, Laldighirpar, Sylhet.

23 0022 0246 Choumohoni Branch, Choumuhoni, Begumgonj, Noakhali.

24 0023 0847 Sir Iqbal Road Corp. Branch, 25 Sir Iqbal Road, Khulna.

25 0024 0790 Jashore Branch, Jashore.

26 0025 0737 Chawk Bazar Branch, 21, Chawk Bazar, Barishal.

11
 CODE-1

FI
SL ADs
Branch Name and Address of Authorised Dealers
No Code
Code
27 0026 0864 Bara Bazar (Kustia) Branch, 14 N.S. Road, Kushtia.

28 0027 1214 Shaheb Bazar Corp. Branch, Shaheb Bazar, Boalia, Rajshahi.

29 0028 1232 Rangpur Branch, Central Road, Rangpur.

30 0029 0990 Thana Road Branch, Thana Road, Bogura.

31 0030 1028 Maldahpatty Branch, Maldahpatty, Dinajpur.

32 0031 1023 Hakimpur Branch, Bangla Hili, Dinajpur.

33 0032 0832 Clay Road Corp. Branch, Clay Road, Khulna.

34 0033 0426 B-WAPDA Corp. Branch, Ellal Chamber, Motijheel C/A, Dhaka.

35 0034 0411 Purana Paltan Corp Branch, 56 Purana Paltan, Dhaka.

36 0035 0093 EPZ Corporate Branch, Bay Shopping Centre, EPZ Area, Chattogram.

37 0036 0383 Green Road Corp. Branch, Dhaka.

38 0038 0485 Gazipur Branch, Gazipur.

39 0039 0071 New Market Corp. Branch, 886/904, H. S. Sohrawardy Road, Chattogram.

40 0040 0377 Hotel Sheraton Corporate Branch, Dhaka. 1 Minto Road Dhaka-1000.

41 0041 0080 Strand Road Corporate Branch, Chattogram.

12
 CODE-1
2. JANATA BANK LIMITED (FI ID - 12)

FI
SL ADs
Branch Name and Address of Authorised Dealers
No Code
Code
1 0092 0391 Head Office. Janata Bhaban. 110 Motijheel.C/A, Dhaka-1000.

2 0093 0383 Principal Branch. (Local office), [Link] C/A, Dhaka-1000.

3 0094 0364 Foreign Exchange Corp. Br, 57. Purana pultan, Dhaka-1000.

4 0095 0347 Dilkusha Corp Branch, 29. Dilkusha C/A, Dhaka-1000.

5 0096 0971 Ramna Corp Br, 15. B.B Avenue, Dhaka-1000.

6 0097 0373 Imamgonj Corp. Br, 20. Imamgonj, Dhaka-1100.

7 0098 0396 Nawabpur Road Corp Br, 90. Nawabpur Road, Dhaka-1100.

8 0099 0409 Sadarghat Branch, Sadarghat, Dhaka.

9 0100 0362 Farmgate Corp Br, [Link], Tejgaon, Farmgate, Dhaka-1215.

10 0101 0421 Topkhana Road corp Ltd, [Link] [Link] Plaza. Dhaka-1000.

11 0102 0400 New Market Br, New Market, Dhaka.

12 0103 0361 Farashgonj Branch, Farashgonj, Dhaka.

13 0104 0358 Elephant Road Corp Branch, 272. Elephant Road, Dhaka-1205.

14 0105 0427 Motijheel Corp. Branch, 48. Motijheel C/A, Dhaka-1000.

15 0106 0401 Postha Branch, [Link] Works [Link], Dhaka-1211.

16 0107 0389 Mohammadpur [Link], 77/[Link] Avenue, Dhaka-1207.

17 0108 0556 Banga bandhu Road Corp Branch, 29.S.K Road, Narayangonj.

18 0109 0570 Netaigonj Corp Branch, 23.R.K Das Road, Narayangonj-1412.

19 0110 0544 Mymensingh Corp Branch, Durgabari Road, Mymensingh-2200.

20 0111 0083 Laldighi East Corp Branch, Bank Square Laldighi East, Chattogram-4000.
Sheikh Mujib Road Corp Branch, 27. Sheikh Mujib Road, Agrabad,
21 0112 0101
Chattogram-4000.
22 0113 0079 Khatungonj Corp. Branch, 265. Khatungonj Road, Chattogram-4000.

23 0114 0944 Hili Sthala Bandar Branch, Hakimpur, Dinajpur.

24 0115 0052 Asadgong [Link], NGS Chamber.1674- Asadgong, Chattogram-4000.

25 0116 0051 Amir Market Branch, 105. Khatungonj, Chattogram-4000.

26 0117 0068 Foreign Exchange Corp. Br, CDA Annex Building, Chattogram-4000.

27 0118 0172 Cox's Bazar Main Br, Cox's Bazar.

13
 CODE-1
FI
SL ADs
Branch Name and Address of Authorised Dealers
No Code
Code
28 0119 0307 Sylhet Corp Branch, Laldighirpar, New Market, Sylhet-3100.
29 0120 0299 Foreign Exchange Corp. Br, Ambarkhana, Sylhet-3102.
30 0121 0139 Cumilla Corp Branch, Rajgonj Road, Cumilla-3500.
31 0122 0794 Khulna Corp. Branch, Friends Arcade, [Link]-A-Sabur Road, Khulna-8700.

32 0123 0749 M.K Road Corp Branch, 39.M.K Road Jess Tower, Jashore.
Barishal Corp Branch, City Corporation Super Market, Sadar Road, Barishal-
33 0124 0714
8200.
34 0126 0816 Kushtia Corp Branch, 146. N. S. Road, Kushtia-7000.
35 0127 1129 Rajshahi Corp Branch, Ghoramara, Rajshahi-6100.

36 0128 1149 Rangpur Corp Branch, Collectorate Biponi Bitan, Rangpur-5400.

37 0129 0911 Bogura Corp Branch, Jhautola Road, Barogola, Bogura-5800.
38 0130 1086 Pabna Corp Branch, Abdul Hamid Road, Pabna-6600.
39 0131 0933 Dinajpur Corp Branch, Goneshtola, Dinajpur-5200.
40 0132 0437 Central Branch (Janata Bhaban Corp Br), [Link] C/A, Dhaka-1000.
Kawran Bazar Corp Branch, [Link] Nazrul Islam Avenue, Wasa Bhaban,
41 0133 0339
Kawran Bazar, Dhaka.
42 0134 0384 Mogh Bazar Branch, [Link] Mogh Bazar, Dhaka.
Khan-A-Sabur Road Branch, 8. KDA C/A, Janata Bank Building, Khulna-
43 0135 0796
9100.
Sadharan Bima Bhaban Corp. Branch, Sk. Mujib Road, Pathantooly,
44 0136 0095
Chattogram-4000.
45 0137 0109 EPZ Branch, 6606, Islam Mansion, South Halishahar Bandar, Chattogram.
Kamal Ataturk Avenue Corp. Br, 20. Kemal Ataturk Avenue, Safura Tower,
46 0138 0442
Banani, Dhaka-1213.
47 0139 0414 Shanti Nagar Corp Branch, 14/1 [Link] Nagar, Dhaka-1217.

48 0140 0368 Gandaria Branch, [Link] Road, Gandaria, Dhaka-1204.

49 0141 0450 Faridpur Corp Branch, Janata Bank More, Mujib Sarak, Faridpur-7800.

50 0142 0103 Wasa Corp. Branch, [Link] C/A, Dhaka-1000

51 0143 0167 Cumilla EPZ Branch, Zone Services Complex, Cumilla EPZ, Cumilla.

52 0144 0356 Rajuk Bhaban Corp. Branch, Rajuk Bhaban. Dilkhusha, Dhaka-1000.

53 0145 0754 Noapara Corp. Branch, Noapara, Jashore.

54 0146 0444 NRB Branch, [Link] C/A, Dhaka-1000.

55 0147 0691 Mongla Port Compound Branch, Mongla, Khulna.

Uttara Model Town [Link], House No-2,.Road No-7, Sector-4, Uttara,
56 0148 0399
Dhaka-1230.

14
 CODE-1
3. PUBALI BANK LIMITED (FI ID - 47)

FI
SL ADs
Branch Name and Address of Authorised Dealers
No Code
Code
1 0194 0269 Head office, ID, 26 Dilkusha C/A Dhaka-1000.
2 0195 0303 Motijheel Branch, Sena Kallyan Bhavan, 195, Motijheel C/A, Dhaka.
3 0196 0272 Bangabandhu Avenue Corp Br. Dhaka, 65, B.B. Avenue, Dhaka.
4 0197 0314 Sadarghat Branch, 7, Chittaranjan Avenue, Sadarghat, Dhaka.
5 0198 0281 Chawk Bazar Branch, 186, Chawk Bazar, Lalbagh, Dhaka.
6 0199 0321 Dhaka Stadium Corporate Branch, 18 Rajuk Avenue, Dhaka-1000.
7 0200 0284 Foreign Exchange Corporate Branch, 24, Motijheel C/A, Dhaka.
8 0201 0296 Principal Branch, 26, Dilkusha Commercial Area, Dhaka.
9 0202 0427 Narayangonj Br, 81, BB Road, Narayangonj.
10 0203 0418 Mymensingh Main Branch, Durgabari Road, Sadar, Mymensingh.
11 0204 0026 Agrabad Corporate Br. 99, Agrabad C/A, Chattogram.
12 0205 0043 Khatungonj Branch, Ramjoy Moharaj Lane, Khatungonj, Chattogram.
13 0206 0033 C.D.A Corporate Branch, C.D.A. Building, Chattogram.
Laldighi East Branch, Laldighi East, G.P.O. Box-117, Chattogram Sadar,
14 0207 0046
Chattogram.
15 0208 0236 Sylhet Branch, Laldighirpar, Sylhet Sadar, Sylhet.
16 0209 0091 Cumilla Main Branch, Kandirpar Chawmuhani, Cumilla Sadar, Cumilla.
17 0210 0331 Panthapath Br, 89/2 West Panthapath, Haque Chamber, Panthapath, Dhaka.
18 0211 0562 Khulna Branch, 92, Sir Iqbal Road, Khulna Sadar, Khulna.
19 0212 0513 Barishal Branch, 18, K.B. Hemayetuddin Road, Barishal Sadar, Barishal.

20 0213 0718 Rajshahi Main Branch, Natore Road, Shaheb Bazar, Rajshahi.
21 0214 0209 Sunamgonj Branch, Station Road, Sunamgonj Sadar, Sunamgonj.
22 0215 0293 Kawran Bazar Branch, 22, Karwanbazar, Dhaka.
23 0216 0310 Mohakhali Corporate Branch, 99, Mohakhali C/A, Dhaka.

24 0217 0299 Moghbazar Branch, 13 New Eskaton Road, Ramna, Dhaka.

25 0218 0224 Dargagate Branch, Ambarkhana, Sylhet Sadar, Sylhet.

26 0219 0325 Farmgate Branch, 85, Kazi Nazrul Islam Avenue, Dhaka.
27 0220 0305 Nayapaltan Branch, 28/A, Nayapaltan, V.I.P. Road, Dhaka.
28 0221 0535 Jashore Branch 41, Mistrikhana Road, Eden Market (2nd Floor), Jashore.
29 0222 0274 Bangshal Br. 260 Bangshal Road, Dhaka-1100.
Gulshan Model Town Corp Branch, 17, New Gulshan North Commercial Area,
30 0223 0286
Pbl Tower, Gulshan-2, Dhaka.

15
 CODE-1
4. RUPALI BANK LIMITED (FI ID - 14)

FI
SL ADs
Branch Name and Address of Authorised Dealers
No Code
Code
1 0262 0320 Head Office
2 0263 0269 Local Office, Dhaka.
3 0264 0272 Foreign Exchange Corp.
4 0265 0294 Motijheel Corp. Branch.
5 0266 0304 Ramna Corporate Branch.
6 0267 0288 Mitford Road Corporate Branch, 94, Chowk Moghultully, Chowkbazar, Dhaka.
7 0268 0282 Johnson Road Corporate Branch.
8 0269 0278 Purana Paltan Corporate Branch.
9 0270 0307 Rupali Sadan Corporate Branch, Dhaka.
10 0271 0444 S.K Road Corporate Branch.
11 0272 0419 Choto Bazar Corporate Branch.
12 0273 0061 Rupali Sadan Corporate Branch Ctg.
13 0274 0042 New Market Corporate Branch., CTG.
14 0275 0031 Amir Market Corporate Branch,Ctg.
15 0276 0032 O. R. Nizam Road Corporate Branch Beside CSCR, Chattogram.
16 0277 0038 Agrabad Corporate Branch.
17 0278 0064 Station Road Corporate [Link].
18 0279 0066 Terribazar Corporate Branch, Chattogram.
19 0280 0247 Mira Bazar Corporate Branch, Sylhet.
20 0281 0099 Monohorpur Corporate Branch, Cumilla.
21 0282 0619 Shams Building Corporate Branch, 14, Sir Iqbal Road, Khulna.
22 0283 0610 Daulatpur Corporate Branch, Khulna.
23 0284 0575 [Link] Corporate Branch, Jashore.
24 0285 0546 Sadar Rd. Corporate Branch. Barishal.
25 0286 0871 Shaheb Bazar Corporate Branch, Rajshahi.
26 0287 0723 Thana Road Corporate Branch, Bogura.
27 0288 0883 G L Roy Road Corporate Branch, Rangpur.
28 0289 0317 TCB Bhaban Corporate Branch.
29 0290 0275 Gulshan Corporate Branch -Gulshan-2, Dhaka.
30 0291 0108 Nikunja Branch, Nikunja-2, Khilkhet, Dhaka.

16
 CODE-1
5. SONALI BANK LIMITED (FI ID - 15)

FI
SL ADs
Branch Name and Address of Authorised Dealers
No Code
Code
1 0329 0518 Head Office, 35-44 Motijheel C/A, Dhaka.

2 0330 0538 Local Office, 35-44 Motijheel C/A, Dhaka.

3 0331 0573 Shilpa Bhaban Corp. Branch, 91motijheel C/A, Dhaka.

4 0332 0504 Dilkusha Corp. Branch, 5, Dilkusha C/A, Dhaka.

5 0333 0562 Ramna Corp. Branch, GPO Box No-92, 1 Topkhana Road, Dhaka.

6 0334 0566 Sonali Bank Sadarghat Corp. Branch, 1 Jonson Road, Dhaka.

7 0335 0498 Chowkbazar Branch, 41, Imamganj (1st Floor), Dhaka.

8 0336 0512 Foreign Ex. Corp. Branch, 11/2 Toyenbi Cercular Road, Motijheel, Dhaka.

9 0337 0580 Wage Earners‟ Corporate Branch, 62, Dilkusha C/A, Dhaka-1000.

10 0338 0482 B. B. Avenue Corp. Branch, 28 Bango Bondhu Avenue, Dhaka.

11 0339 0843 Narayangonj Corp. Branch, Narayangonj -1400.

12 0341 0803 Sonali Bank Mymensingh Corp. Branch, Mymensingh.

13 0342 0064 Sonali Bank Agrabad Corp. Branch, Chattogram.

14 0343 0079 Sonali Bank Laldhigi Corporate Branch, Chattogram.

15 0344 0084 Sonali Bank Khatungonj Branch, 59/73 Katowali, Chattogram..

16 0345 0099 Sonali Bank Railway Building Br, Chattogram.

Wage Earner's Corporate Br, 1154, D.T. Road, H.M. Rahman Plaza, Dhaniala
17 0346 0109
Para, Chattogram.
18 0347 0446 Sonali Bank Sylhet Corp. Branch, Sylhet.

19 0348 0429 Sonali Bank Dargagate Corp. Br., 1355 Ambar Khana, Sylhet.

20 0349 0316 Sonali Bank Foreign Ex. Br., Moulvibazar

21 0350 0162 Sonali Bank Cumilla Corp., Branch

Sonali Bank Chandpur Branch, Mojammel Plaza, Hazi Mohshin Road,
22 0351 0037
Chitrarekha Building, Chandpur.
23 0352 1205 Sonali Bank Khulna Corp. Br., Khulna.

24 0353 1197 Sonali Bank DaulatpurBranch, Khulna.

25 0354 1134 Sonali Bank Jashore Corp. Branch, Jashore.

26 0355 1252 Sonali Bank Kushtia, Branch, Kushtia.

27 0356 1678 Sonali Bank Rajshahi, Corp. Branch, Rajshahi.

17
 CODE-1
FI
SL ADs
Branch Name and Address of Authorised Dealers
No Code
Code
28 0357 1373 Sonali Bank Bogura, Corp. Branch, Bogura.

29 0358 1696 Sonali Bank Limited, Rangpur Corporate Br. Rangpur.

30 0359 1422 Sonali Bank Dinajpur Corp. Branch, Dinajpur.

31 0360 0488 B. Wapda Corp. Br., Motijheel C/A, Dhaka.

32 0361 0497 Dhaka Cantonment Corp. Br., Dhaka Cantonment, Dhaka-1206.

33 0362 0202 Sonali Bank Teknaf Br., Cox's Bazar.

34 0363 1562 Sonali Bank Chapai Nawabgonj Branch, Chapai Nawabgonj.

Gulshan Branch, 39 Islam Mansion, Gulshan South Avenue, Gulshan-01,
35 0364 0517
Dhaka.
36 0365 0408 Sonali Bank Sunamgonj Branch, Puraton Bus Stand, Sunamgonj.

37 0366 1350 Sonali Bank Satkhira Branch, Satkhira.

38 0367 0067 Sonali Bank Bahaddarhat Br., Chattogram.

39 0368 1504 Sonali Bank Lalmonirhat Branch, Lalmonirhat

40 0369 0516 Sonali Bank Green Road. Branch, Dhaka.

41 0370 0588 Sonahotel Sheraton Br., 1 Mintu Road, Dhaka.

42 0371 0243 Habigonj Branch, Habigonj.

43 0372 1744 Serajgonj Branch, Serajgonj.

44 0373 0839 Foreign Ex. Br.6, Sanatan Pal Lane, Narayangonj.

45 0374 0400 Chatak Br, 2 Moja Mondolivog, Tahir Plaga, Chatak, Sylhet.

46 0375 0013 Brahmanbaria Br., Kumarshil Moor (Amin Complex), Brahmanbaria-3400.

18
 CODE-1
6. UTTARA BANK LIMITED (FI ID - 48)

FI
SL ADs
Branch Name and Address of Authorised Dealers
No Code
Code
1 0431 0118 Head office, 90 Motijheel, Dhaka.
Local Office, 50, Bir Uttam Shaheed Ashfaqussamad Sarak, Motijheel, Dhaka-
2 0432 0127
1000.
Dilkusha Br., 42, Dilkusha C/A, Ward#09(New), 32(Old), Dhaka South City
3 0433 0110
Corporation, P.S.-Motijheel, Dhaka.
4 0434 0106 Chawk Bazar (Dhaka) Branch, 5, Begum Bazar, Dhaka.

5 0435 0151 Foreign Exchange Br., 69, Dilkusha C/A, Dhaka-1000.

6 0436 0120 Islampur Branch, 95, Islampur Road, Dhaka.

7 0437 0215 Narayangonj Branch, Jibon Bima Building 150, B. B. Road Narayanganj.

8 0438 0141 Ramna Branch, 68/1, Purana Paltan, Dhaka.

9 0439 0011 Agrabad Branch, 74, Agrabad C/A, Chattogram.

10 0440 0085 Sylhet Branch, Shahir Plaza (1st Floor) Zindabazar, Sylhet.

11 0441 0031 Cumilla Branch, Dipika Cinema Building, Kandirpar, Cumilla.

12 0442 0015 Khatungonj Branch, 385-386, Ekhlas Market, Khatunganj, Chattogram.

13 0443 0298 Sir Iqbal Road Branch, 2/A, Sir Iqbal Road Khulna.

14 0444 0260 Barishal Branch, Aryya Laxmi Bhaban Sadar Road, Barishal.
Shaheb Bazar Branch, Karim Super Market, Shaheb Bazar, Ghoramara
15 0445 0401
Rajshahi
16 0446 0408 Rangpur Branch, Dewanbari Road Betpatty, Rangpur.

17 0447 0336 Bogura Branch, Habib Mansion (1st Floor), Kabi Nazrul Islam Road, Bogura.

18 0448 0133 Moulvibazar (Dhaka) Branch, 66, Moulvi Bazar (Tajmahol Complex), Dhaka.

19 0449 0104 BB Avenue Br., 12, Bangabandhu Avenue, Dhaka-1000.

20 0450 0016 Laldighi Branch, 120, Laldighi (West), Chattogram.

Shantinagar Branch, 40 -41, Siddeswari Circular Road, Kulsum (1st Floor)
21 0451 0142
Dhaka.
22 0452 0154 Corporate Branch, Uttara Bank Bhaban 90, Motijheel C/A, Dhaka.
Banijya Shakha Branch, Goreb-E- Newaz Avenue, House No.34, Sector-13,
23 0453 0156
Uttara, Dhaka-1230.
24 0454 0136 Nawabpur Branch, 150, Nawabpur Road, Dhaka.

25 0455 0153 Kawran Bazar Br., 25-26, Kawran Bazar C/A, Dhaka-1215.

26 0456 0280 Jashore Branch, Municipal Road, Near Chowrasta Jashore.

27 0457 0138 Pallabi Branch, Plot No.10, Pallabi Bus Stand Mirpur, Dhaka

19
 CODE-1
FI
SL ADs
Branch Name and Address of Authorised Dealers
No Code
Code
Gulshan Br., Metropoliton Shopping Plaza (1st Floor) Gulshan Circle-2,
28 0458 0159
Gulshan Model, Dhaka-1212.
Mymensingh Branch, 34, Bipin Sen Road Chotta Bazar P.S.-Kotwali,
29 0459 0206
Mymensingh
30 0460 0144 EPZ Branch Ganakbari, Dhamsona, Savar Dhaka.

31 0461 0124 Kalabagan Branch, 157, Lake Circus, Mirpur Road Kalabagan, Dhaka.

32 0462 0152 Dar-Us-Salam Road Branch, 5-D, Dar-Us-Salam Road Mirpur-1, Dhaka
Satmasjid Road Branch, Eastern Elite Center 741, Satmasjid Road (1st Floor),
33 0463 0143
3, Dhanmondi R/A, Dhaka.
34 0464 0112 English Road Branch, 9/A, Malitola Lane (North South Road), Dhaka
Uttara Br., Singapore Plaza (1st Floor), 17, Mymensingh Road, Sector # 03,
35 0465 0160
Uttara Model Town, Dhaka.
36 0466 0391 Pabna Branch, Sonapatty, P.O.-Pabna Pabna.

37 0467 0372 Natore Branch, Holding No.-98 ( 1st Floor ), P.O.-Natore, Natore

38 0468 0074 Sunamganj Branch, Sufia Mansion (1st Floor), Sunamganj Sadar, Sunamganj

39 0469 0377 Naogaon Branch, Main Road Mofizuddin Market (1st Floor), Naogaon.

40 0470 0207 Haluaghat Branch, Uttar Bazar, Haluaghat, Mymensingh.

20
 CODE-1
7. BANGLADESH KRISHI BANK (FI ID - 31)

FI
SL ADs
Branch Name and Address of Authorised Dealers
No Code
Code
1 0498 0158 Head office, 5th floor, 83-85, Motijheel C/A, Dhaka.

2 0499 0357 Local Principal Office, 1st floor, 83-85, Motijheel C/A, Dhaka.

3 0500 0574 Narayanganj Corporate Branch, 231/5, B.B Road, Narayanganj 1400.

4 0501 0063 Agrabad Corporate Branch, Noor Mansion,15 Agrabad C/A.

5 0502 0853 Khulna Corporate Branch, 7, Sir Iqbal Road, Khulna 9000.

6 0503 0880 Kushtia Branch, 65, Bangabandhu Super Market N.S, Road, Kustia 7000.

7 0504 0338 Sylhet Branch, Zindabazar, Sylhet 3100.

8 0505 0066 Chattogram Corporate Branch, 61, Jubilee Road, Chattogram.

9 0506 0065 Chalpatty Branch, New Chaktai, Chattogram.

10 0507 0348 Kawran Bazar Corporate Branch, Latif Tower, 47, Kawran Bazar, Dhaka.

11 0508 0369 Chawk Bazar Branch, 178, Water Work Road, Dhaka.

12 0509 0544 Haluaghat Branch, Haluaghat, Mymenshingh 2260.

13 0510 0807 Sharsha Branch, Post & Ps. Sharsha, Jashore.

Teaboard Branch, Teaboard Bhaban, 171-172, Beyejid Bostami Road,
14 0511 0088
Chattogram.
15 0512 0368 Banani Corporate Branch, H # 153,R # 11,Blok # E, Banani ,Dhaka- 1212.

16 0513 1502 Sholo Shahar Branch, CDA Avenue, Sholo Shahar, Panchlaish, Chattogram.

17 0514 0654 Nalitabari Branch, PO & Ps: Nalitabari, Sherpur.

21
 CODE-1
8. BANGLADESH DEVELOPMENT BANK LIMITED (FI ID - 135)

FI
SL ADs
Branch Name and Address of Authorised Dealers
No Code
Code
1 0564 0104 Head Office, BDBL Bhaban, 8, Rajuk Avenue, Dhaka-1000.

2 0565 0013 Principal Branch, 8, Rajuk Avenue, Motijheel, Dhaka.

3 0566 0001 Agrabad Branch, 106, Agrabad C/A, Chattogram.

4 0567 0017 Narayanganj Branch, Narayanganj.

5 0597 0203 Karwan Bazar Branch, 12, Karwan Bazar, BDBL Bhaban, Dhaka.

6 0598 0201 Motijheel Branch, 49, AK Khan Building, Motijheel C/A, Dhaka-1000.

9. RAJSHAHI KRISHI UNNAYAN BANK (RAKUB) (FI ID - 33)

FI
SL ADs
Branch Name And Address of Authorised Dealers
No Code
Code
Local Principal Office, Rajshahi Krishi Unnayan Bank, Head Office, 272,
1 0630 1263
Bonolata C/A, Airport Road, Rajshahi.
Rajshahi Krishi Unnayan Bank, Head Office, 272, Bonolata C/A, Airport
2 0631 0309
Road, Rajshahi.

22
 CODE-1
10. ARAB BANGLADESH (AB) BANK LIMITED (FI ID – 41)

FI
SL ADs
Branch Name And Address of Authorised Dealers
No Code
Code
1 0663 0101 Head Office, BCIC Bhaban, 30-31 Dilkusha C/A, Dhaka.
Kawran Bazar Branch, 102 Kazi Nazrul Islam Avenue, BSEC Bhaban, Ground
2 0664 0015
Floor, Kawran Bazar, Dhaka.
3 0665 0016 Motijheel Branch, BDBL Bhaban, 8, Rajuk Avenue, Motijheel C/A, Dhaka.
4 0666 0014 Imamgonj Branch, 40 Imamganj, Dhaka.
5 0667 0001 Agrabad Branch 26, Agrabad C/A, BCIC Sahadan, Agrabad, Chattogram.
6 0668 0002 Katungonj Branch, 395, Khatungonj, Chattogram.
7 0669 0008 Darga Gate Branch, Raj Manjil, Dargahgate Branch, Sylhet.
8 0670 0003 Station Road Branch, 32, Hss Road, Kotwali, Chattogram.
9 0671 0022 Khulna Branch, 99 Jashore Road, Khulna.
10 0672 0031 Bogura Branch, 324, Kabi Kazi Nazrul Islam Sarak, Jhawtola, Bogura.
11 0673 0018 Principal Branch, BCIC Bhaban, 30-31 Dilkusha Bhaban, Dhaka.
12 0674 0004 Nazu Meah Hat Branch, Burischar, Kaptai Road, Chattogram.
13 0675 0020 Narayangonj Branch, 109, B.B. Road, Narayanganj.
14 0676 0005 EPZ Branch, Bay Shopping Complex, South Hali Shahor, Chattogram.
15 0677 0009 VIP Road Branch, Surma Tower, V.I.P. Road, Taltala, P.S. Kotwali, Sylhet.
16 0678 0229 North South Road Branch, 9/1, North South Road, Bangshal, Dhaka.
17 0679 0455 Jessor Branch, 38, M.K. Road, Jashore.
18 0680 0060 Rajshahi Branch, 102-103 Shaheb Bazar, Rajshahi.
19 0681 0230 Mohakhali Branch, Pacific Center, 14, Mohakhali C/A, Dhaka.
20 0682 0641 Chapai Nawabgong Branch, 16 Godagari Road, Chapai Nawabganj.
21 0683 0086 Teknaf Branch, Abu Hanif Market, Teknaf Main Road, Teknaf.
22 0684 0202 Nawabpur Road Branch, 198-202, Nawabpur Road, Dhaka.
23 0685 0007 CDA Avenue Branch, BMA Bhaban, East Nasirabad, Chattogram.
24 0686 0234 Uttara Branch, House 11, Road 14D, Sector 4, Uttara, Dhaka.
25 0687 0692 Rangpur Branch, 91-92, Central Road, Rangpur.
26 0688 0037 Jubilee Road Branch, 175, Jubilee Road, Enayet Bazar, Chattogram.
Gulshan Branch, Ventura Avenue (1st & 2nd floor), Plot No. CWN(C)-8/B,
27 0689 0233
Road No. 34, Gulshan Model Town, Dhaka.
New Elephant Road Branch, Novera Square. Ground Floor. House-5, Road-2,
28 0690 0017
Dhanmondi, Dhaka.
29 0691 0225 Kakrail Branch, 81, VIP Road, Kakrail, Dhaka
Dhanmondi Branch, House No.286 B (Old), 45 (New), Road No. 27 (Old), 16
30 0692 0235
(New), Dhanmondi, Dhaka.
31 0693 0701 Kakrail Islami Banking Branch, 82 Kakrail- VIP Road, Romna, Dhaka.

23
 CODE-1
11. THE CITY BANK LIMITED (FI ID - 44)

FI
SL ADs
Branch Name And Address of Authorised Dealers
No Code
Code
1 0728 0019 Principal Office, 10, Dilkusha, Dhaka-1000.
Imamgonj Branch, 44-45/2 (1st floor) RICS Bahadur road, Imamgonj,
2 0729 0020
Chawkbazar, Dhaka-1100.
Narayangonj Branch, 72 Islam Market (1st Floor), BB Road, Narayangonj -
3 0730 0033
1400.
Agrabad Branch, Banani Complex 942/A (gr. Floor), Sheikh Mujib Road, PO:
4 0731 0001
Bandar, PS: Double Morning, Agrabad C/A, Chattogram - 4000.
Khatungonj Branch, 1628/1671, Ramjoy Mohajone Lane, Asadgonj, PO:
5 0732 0002
Lamarbazar, PS: Kotwali, Dist: Chattogram-4000.
Islampur Road Branch, House: 18 Sonar Bangla Market (1st Floor), Islampur
6 0733 0021
road, PO: Dhaka Sadar, PS: Kotwali, Dist: Dhaka-1100.
Bandarbazar Branch, Metro Centre (1st Floor), South Dhopadighir Paar,
7 0734 0008
Bandarbazar East, PO: Sadar, PS: Kotwali, Dist: Sylhet-3100.
Pabna Branch, House: 472(1st Floor), Aurangzeb Road, PO: Pabna, PS: Pabna
8 0735 0053
Sadar, Dist: Pabna-6600.
Khulna Branch, House: 7 ([Link]), Sir Iqbal Road, Khulna Sadar, PO: GPO,
9 0736 0043
PS: Kotwali, Dist: Khulna-9100.
Jubilee Road Branch, House: 181, Gulshan Plaza (1st Fl), Road: Golap Shing
10 0737 0004
Lane, Chattogram, PO: GPO, PS: Kotwali, Chattogram-4000.
11 0738 0101 Head office, 10 Dilkusha Dhaka-1000.
Bogura Branch, House: 200(1st Fl), Raza Bazar Road, PO: Bogura, PS: Bogura
12 0739 0073
Sadar, Dist: Bogura-5800.
[Link] Branch, House: 12 Hasan Building (gr fl & 1st Fl), 12, B. B.
13 0740 0018
Avenue, PO: GPO, PS: Paltan, Dist: Dhaka-1000.
Johnson Road Branch, House: 31, Aziz Centre (1st Fl), Raishaheb Bazar, PO:
14 0741 0022
Dhaka Sadar, PS: Kotwali, Dist: Dhaka-1100.
Gulshan Branch, House: 10 United House (1st Fl), Gulshan Avenue, Area:
15 0742 0026
Gulshan 1, PO: Gulshan, PS: Gulshan, Dist: Dhaka-1212.
New Market Branch, House: 5 Novera Square, Road: 2, Dhanmondi R/A, PO:
16 0743 0025
Dhanmondi PS: Dhanmondi, Dist: Dhaka-1205.
Foreign Exchange Branch, House: 27 Baitul Hossain Building (Gr Fl),
17 0744 0174
Dilkusha C/A, PO: Dilkusha, PS: Motijheel, Dist: Dhaka-1000.
Mouchak Branch, House: 80/A, Shahjalal Tower (1st FL), Siddeshawri
18 0745 0173 Circular Road, Area: Malibagh, PO: Shantinagar, PS: Ramna, Dist: Dhaka-
1217.
Karwan Bazar Branch, House: 8, UTC Building (1st FL), Road: 8, Panthapath,
19 0746 0229
Area: Karwan Bazar, PO: Tejgaon, PS: Tejgaon, Dist: Dhaka-1215.
Rangpur Branch, House: 97/1, Central Point(1st Fl), Central Road, Area:
20 0747 0063
Rangpur Town, PO: Rangpur Sadar, PS: Kotwali, Dust: Rangpur-5400.
Motijheel Branch, House: 9/H, Ismail Mansion (GR Fl), Area: Motijheel C/A,
21 0748 0017
PO: Motijheel, PS: Motijheel, Dhaka-1000
Islami Banking Branch, House: 207 Al Habib Tower (1st & 2nd), Road: SS
22 0749 0239 Nazrul Islam Sarani, Area: Bijoy Nagar, PO: GPO, PS: Shahbag, Dist: Dhaka-
1000.
Rajshahi Branch, House: 125 Start Mansion (1st Fl), Natore Road, Area:
23 0750 0054
Shaheb Bazar Zero point, PO: Ghorama, PS: Boalia, Dist: Rajshahi-6100.
Gulshan Avenue Branch, City Bank Center, 136 Gulshan Avenue, Gulshan-2,
24 0751 0183
Dhaka-1212.

24
 CODE-1
12. IFIC BANK LIMITED (FI ID - 45)

FI
SL ADs
Branch Name And Address of Authorised Dealers
No Code
Code
1 0796 0010 Motijheel Branch, (Local office), Islam Chamber, 125/A, Motijheel, Dhaka.

2 0797 0011 Moulvi Bazar Branch, 6/1, Mokim Katra, Dhaka 1211.

3 0798 0021 Narayanganj Branch,66/1 Bangabandhu Road, Narayanganj.

4 0799 0012 Islampur Br, 104 Islampur road, Dhaka.

5 0800 0001 Khatungonj Branch, 249-250 Khatungonj Road, Khatungonj, Chattogram.

6 0801 0002 Agrabad Branch, 30, Agrabad C/A, Chattogram.

Gulshan Branch. Holding No.109, Gulshan Avenue, Ward No.19,
7 0802 0013
Gulshan, Dhaka-1212
8 0803 0080 Sylhet Branch, Laldighirpar, Sylhet.

9 0804 0105 Khulna Branch, Fatema Building, 81, Lower Jashore Road, Khulna.

10 0805 0075 Rajshahi Branch, 03, Shaheb Bazar, Ghoramara, Boalia, Rajshahi.

11 0806 0300 Head Office, 8 Rajuk Avenue, Dhaka.

12 0807 0016 Federation Branch, FBCCI Building 60, Motijheel C/A. Dhaka-1000.

13 0808 0245 Bangshal Branch, 29/1, Nazira Bazar Lane, Dhaka-1000.

14 0809 0072 Laldighi Branch, Jamal Complex (1st Floor) 8 Laldighi East, Chattogram.

15 0810 0246 Elephant Road Branch, 73/1, Elephant Road(1 St Floor), Dhaka.

16 0811 0110 Jashore Branch, 59, N.S.C. Road, (Garikhana Road), Jashore.
Bogura Branch, Modhu metro Tower(1st floor), Kobi Nazrul Islam Road,
17 0812 0080
Satmatha Holding No.5664, Satmatha, Bogura.
Satkhira Branch, Mozahar Ali Complex,S hahid Kajal Sarani,
18 0813 0551
Kaligonj Sarak ,Satkhira .
19 0814 0015 Dhanmondi Branch, House-8A, Road-04 Dhanmondi R/A, Dhaka.

20 0815 0452 Noapara Branch, 97, Noapara, Jashore.

21 0816 0181 Kawranbazar Br, Petro Centre Building, 3, Kawran Bazar, Dhaka 1215.

22 0817 0251 Nawabpur Road Branch, Barek Plaza, 63, Nawabpur Road, Dhaka-1000.
Uttara Branch, ABC Heritage (1st Floor), 02 & 04, Jashimuddin Avenue,
23 0818 0250
Sector No-03, Uttara, Dhaka-1230.

25
 CODE-1
13. ISLAMI BANK BANGLADESH LIMITED (FI ID - 42)

FI
SL ADs
Branch Name And Address of Authorised Dealers
No Code
Code
1 0862 0011 Local Office, 75, Motijheel, Dhaka-1000.

2 0863 0010 Chawk Mughaltuli Br. 66, Moualvi Bazar, Tajmahal Tower, Dhaka.

3 0864 0013 Foreign Exchange Br., 41 Dilkusha, Dhaka.

4 0865 0015 Narayangonj Br., 79, B.B. Road, Narayangonj.

5 0866 0001 Agrabad Br., 3, CDA, Agrabad C/A, Chattogram.

6 0867 0004 Sylhet Br., 288 Taltala, Sylhet-1100.

7 0868 0021 Khulna Branch, 4, Old Jashore Road, Khulna.

8 0869 0002 Khatungonj Br., Azim Market, 82, Khatungonj, Chattogram.

9 0871 0014 Nawabpur Road Br. 210-211, Nawabpur Road, Dhaka-1100.

10 0872 0012 Islampur Br., 41-42, Islampur Road, Abed Complex, Dhaka.

11 0873 0075 Bogura Br., Kazi Nazrul Islam Road, Bogura.

12 0874 0003 Anderkilla Br., 36-37, GA Bhaban, N.A Chowdhury Road, Chattogram.

13 0875 0035 Jubilee Road Br., 525, IPL Ekhlas Compex, Jubilee Road, Chattogram.

14 0876 0221 Ramna Br., 9 B.B Avenue, Dawn Plaza, Dhaka.

15 0877 0046 Station Road Br., 526, Nisha Plaza, Station Road, Chattogram.

16 0878 0217 Mirpur Br., Flat-35, Road-1, Sec-6, (10 circle), Mirpur, Dhaka.

17 0879 0085 Rajshahai Br., Dainik Barta Bhaban, Alupatty, Rajshahi.

18 0880 0216 Farmgate Br., Malek Tower, 31, Tejkuni para, Tejgaon, Dhaka.

19 0881 0631 Saidpur Br., North T.R Road, Saidpur, Nilphamari.

20 0882 0223 Bangshal Br., 222 Bangshal Road, Bangshal, Dhaka.

21 0883 0482 Kushtia Br., 55/1, Lovely Tower, N.S. Road, Kushtia.

22 0884 0080 Pabna Br., A.R Corner, Abdul Hamid Road, Pabna.

23 0885 0229 Paltan Br., 14, Purana Paltan, Dhaka-1000.

24 0886 0442 Jashore Br., 7-8, Railway Road, Jashore.

25 0887 0211 Head Office Complex Br., 40, Dilkusha, C/A, Dhaka.

26 0888 0222 Gulshan Br., PBL Tower, Gulshan-2, Dhaka-1230.

27 0889 0214 New Market Br., Doza Mansion, 23, Mirpur Road, Dhaka.

28 0890 0219 Mouchak Br., Hosaf Shopping Complex, 257-259, Malibagh, Dhaka.

26
 CODE-1
FI
SL ADs
Branch Name And Address of Authorised Dealers
No Code
Code
29 0891 0210 Elephant Road Br., 124/A, Chowrangi Bhaban, Dhaka.
30 0892 0102 VIP Road Br., 30, VIP Road, Kakrail, Dhaka.
31 0893 0101 Kawran Bazar Br., T.K. Bhaban, 13 Kazi Nazrul Islam Avenue, Dhaka.
32 0894 0235 Rampura Br., 394 DIT Road, West Rampura, Dhaka.
33 0895 0162 Chowmuhani Br., 856 Feni Road, Chowmuhani, Noakhali.
34 0896 0016 Narsingdi Br., 139 Sutapatti Mor, Narsingdi Bazar, Narsingdi.

35 0897 0562 Dinajpur Br., Jved Super Market, Lilir Mor, Dinajpur.

36 0898 0230 Uttara Br., 29, Kushal Centre, Sector-03, Uttara, Dhaka.

37 0899 0212 Shyamoli Br., 15/4, Mirpur Road, Shyamoli, Dhaka.

Chapai Nawabgonj Br., Mohiuddin Mension, Baten Square, Chapai
38 0900 0622
Nawabgonj.
Gulshan Cr-1 Br., Bashati Aristocrate, Plot-6, Block-SW (H), Gulshan Avenue,
39 0901 0238
Dhaka.
Mirpur-1, Madina Tower, Plot-2, Principal Abul Kashem Road, Mrpur, 1,
40 0902 0213
Dhaka.
41 0903 0225 Sadarghat Br., Chittaranjan Avenue, Mollik Tower, Sadarghat, Dhaka.
42 0904 0700 Madhabdi Br., Falpatti, Madhabdi Bazar, Madhabdi, Narsingdi.
43 0905 0443 Noapara Br., Haque Plaza, 308, Noorbagh Mor, Noapara, Jashore.
44 0906 0546 Motijheel Br., Motijheel, Dhaka.
45 0907 0228 Dhanmondi Br., Rangs Nilu Square, 5/A, Satmosjid Road, Dhanmondi, Dhaka.
46 0908 0037 Pahartali Br., Alanker Mor, Bander Bitan Market, Pahartali, Chattogram.
47 0909 0224 Mohakhali Br., 89, Mohakhali C/A, Dhaka.
48 0910 0050 Barishal Br., 132/122, Hajiri, Super Market, East Bogura Road, Barishal.
49 0911 0312 Mymensingh Br., 76, Chotto Bazar, Mymensingh.
50 0912 0005 Cumilla Br., 78/72 & 77/71, BM Thikana Tower, Kandirpar, Cumilla.
51 0913 0431 Sunamgonj Br., London Plaza, Mukterpara, Sunamgonj.
52 0914 0444 Benapole Br., SS Super Market, Benapole Bazar, Sharsha, Jashore.
53 0915 0232 Gazipur Chowrasta, Rabeya Complex, Tangail Road, Gazipur.
54 0916 0106 Baridhara Br., Abed Ali Tower, Ka-59, Progoti Sarani, Gulshan, Dhaka.
55 0917 0090 Ranpgur Branch, Jahaj company more, Rangpur.
56 0918 0532 Satkhira Br., Tufan Complex, Tufan Company Mor, Satkhira-9400.
57 0919 0104 Mogbazar Br., 4, New Eskaton, Moghbazar, Dhaka.
58 0920 0218 Savar Br., Savar City Centre, B-37/1, Jaleshwar, Ward No-3, Savar, Dhaka.
O R Nizam Road Br., MM Tower, H-1105, Asian Highway, W-15,
59 0921 0525
Chattogram.

27
 CODE-1
14. NATIONAL BANK LIMITED (FI ID - 43)

FI
SL ADs
Branch Name And Address of Authorised Dealers
No Code
Code
1 0930 0025 Dilkusha Branch, 48, Dilkusha C/A, Dhaka.

2 0931 0027 Imamgonj Branch, 1, Moulvi Bazar, Dhaka.

3 0932 0033 Narayangonj Branch, Rahat Bhoban, Narayangonj.

4 0933 0028 Bangshal Branch, 22, Bangshal Road, Dhaka.

5 0934 0002 Khatungonj Branch, 34, Chand Mia Lane, Khatungonj, Chattogram.

6 0935 0001 Agrabad Branch, 67, Agrabad C/A, Chattogram.

7 0936 0020 Sylhet Branch, Laldigir Par, Sylhet.

8 0937 0043 Khulna Branch, 2, Sir Iqbal Road, Khulna.

9 0938 0040 Barishal Branch,100 Sadar Road, Barishal.

10 0939 0053 Rajshahi Branch, 106/109 Shaheb Bazar, Rajshahi.

11 0940 0073 Bogura Branch, Borogola, Bogura.

12 0941 0029 Elephant Road Branch, 3, Elephant Road, Dhaka.

13 0942 0003 Jubilee Road Branch, 922, Niaz Manzil, Jubilee Road, Chattogram.

14 0943 0030 Foreign Exchange Branch, 19, Rajuk Avenue, Dhaka.

15 0944 0026 International Division, 18, Dilkusha C/A, Motijheel, Dhaka.

16 0945 0032 Malibagh Branch, 474, Malibagh Dit Road, Dhaka.

17 0946 0031 Babubazar Branch, 4, Aziz Ullah Road, Babu Bazar, Dhaka-1100.

18 0947 0215 Mohakhali Branch, 9, Mohakhali C/A, Dhaka.

19 0948 0059 Rangpur Branch, Chamber Bhaban, G.L. Roy Road, Rangpur.

20 0949 0216 Motijheel Branch, 3, Rajuk Avenue, Motijheel C/A, Dhaka.

21 0950 0218 Kawran Bazar Branch, Btmc Bhaban, 7-9, Kawran Bazar, Dhaka.

22 0951 0213 Gulshan Branch, 97/1, Gulshan Avenue, Dhaka.

23 0952 0054 Pabna Branch, Haque Super Market, Abdul Hamid Road, Pabna.

24 0953 0075 Naogaon Branch, 405, Sardar Road, Municipal Area, Naogaon.

25 0954 0044 Satkhira Branch,32-33, Old College Road, Sultanpur Bazar, Satkhira.

26 0955 0631 Chapainawabgonj, Kabir Bhoban, Thana Road, Chapainawabganj.

27 0956 0214 Islampur Branch, 15/16, Islampur Road, Dhaka.

28
 CODE-1
FI
SL ADs
Branch Name And Address of Authorised Dealers
No Code
Code
28 0957 0100 Sk. Mujib Road Branch, 546, Sk. Mujib Road, Chattogram.

29 0958 0041 Jashore Branch, 11-12, Garikhana Main Road, Jashore.

30 0959 0081 Joypurhat Branch, Golam Aftab Super Market, Sadar Road, Joypurhat.

31 0960 0219 Northbrook Hall Road Branch, 20/1, Northbrook Hall Road, Dhaka.

32 0961 0224 Banani Branch, H # Sw 71, R # 11, Banani, Dhaka.

Dhanmondi Branch, Safura Green, 1st Floor, 761 Satmosjid Road, R/A,
33 0962 0211
Dhaka-1205.
34 0963 0046 Sherpur Branch, 87, College Road, Tinani Bazar, Sherpur.

35 0964 0109 New Eskaton Branch,208, New Eskaton Road, Dhaka.

36 0965 0042 Jamalpur Branch, Jamalpur.

37 0966 0212 Z.H. Sikder Medical College, Rayer Bazar, Dhaka.

38 0967 0009 Brahmanbaria Br., Brahmanbaria.

39 0968 0313 Progoti Sarani Branch, Hakim Plaza, Kuril, Badda, Dhaka.

40 0969 0221 Uttara Branch, Plot # 103, Sector # 7, Uttara, Dhaka.

41 0970 0023 Moulvi Bazar Branch, Moulvi Bazar.

42 0971 0037 Mymensingh Branch, 29/1, Nishikanta Gosh Road (Durgabari), Mymensingh.
Mirpur Branch, Plot # 4, Block # KA, Section # 6, Mirpur Main Road No. 1
43 0972 0222
Dhaka.

29
 CODE-1
15. UNITED COMMERCIAL BANK LIMITED (FI ID - 46)

FI
SL ADs
Branch Name And Address of Authorised Dealers
No Code
Code
1 0998 1107 Head office, Bulus Center, Plot: CWS(A)1, Road No: 34, Gulshan Ave, Dhaka.
Moulvibazar Dhaka Br., 4/1, and 5, Moulvibazar Road. Gulbadan House,
2 0999 0020
Dhaka.
3 1000 0002 Khatungonj Branch, 601, Ramjoy Mohajan lane Khantungonj, Chattogram.
Agrabad Branch, Kashfia Plaza (1st Floor) 923/A, Sheikh Mujib Road Agrabad
4 1001 0001
C/A. Chattogram.
5 1002 0008 Sylhet Branch, Laldighirpar, Sylhet-3100.
6 1003 0019 Principal Branch, 58, Motijheel C/A, Dhaka-1000.
7 1004 0060 Khulna Branch, 47 K.D Ghosh Road, Khulna 9100.
8 1005 0023 Elephant Road Branch, 25, Elephant Rd., Dhaka-1207.
Jubilee Road Br., Rifle Club Shooting Complex Nandankanan, Jubilee Rd.
9 1006 0004
Chattogram.
10 1007 0025 Bangshal Branch, 32/3 North South Road, Malitola, Dhaka.
11 1008 0192 Foreign Exchange Branch, 20, Dilkusha C/A Dhaka-1000.
Narayanganj Branch, Padma City Plaza-1, 55/B, S.M. Maleh Road, Tanbazar,
12 1009 0029
Narayanganj.
Gulshan Branch, Concord I.K. Tower (1st Floor), Plot No. CEN (A)-2, North
13 1010 0195
Avenue, Gulshan-2, Dhaka-1212.
14 1011 0226 Nayabazar Branch, 9, Basabari Lane, Nayabazar, Dhaka-1100, Bangladesh.
Nawabpur Branch, Hazi Electric Market (2nd & 3rd floor), 132, Nawabpur
15 1012 0026
Road, Ward No.- 38, Thana- Warry, Dhaka.
16 1013 0197 Mohakhali Branch, Medona Tower 28, Mohakhali C/A, Dhaka.
17 1014 0013 Kadamtali Branch, Baitush Sharaf Market (1st Floor) Kadamtali, Chattogram.
18 1015 0059 Rangpur Branch, Asha Center, G.L Roy Road, Rangpur.
19 1016 0031 Bogura Branch, 221, Jhawtola, Pashari Mansion Bogura-5800.
20 1017 0079 Kawran Bazar Branch, 11, Kawran Bazar, Titas Gas Bhaban, Dhaka.
21 1018 0204 Corporate Branch, Plot- CWS-(A)-1, Road No- 34 Gulshan Avenue, Dhaka.
22 1019 0201 Banani Branch, Sharif Plaza, 39, Kamal Ataturk Avenue, Dhaka
23 1020 0201 Rajshahi Br, 70/71, Miah Para, Shaheb Bazar, Natore Mahasarak, Rajshahi
Uttara Branch, Paradise Tower (1st & 2nd Floor), Plot No-11, Sector-3, Dhaka
24 1021 0198
Mymensing Road , Uttara, Dhaka-1230.
Bijoynagar Branch, Al Razi Complex (1st Floor) 166/167, Shahid Sayed
25 1022 0209
Nazrul Islam Sharani Ward No- 36, Thana- Paltan.
26 1023 0027 North Brook Hall Road Br., 54, North Brook Hall Road, Bangla Bazar, Dhaka.
27 1024 0261 Tongi Branch, 18 SK Mannan Tower, Cherag Ali,Tongi, Gazipur.
28 1025 0196 Mirpur Br., House # 01, Road # 04, Block # A, Section # 6, Mirpur, Dhaka.
Mirpur Road Branch, House# 12, Road# 5, Ward No# 49 Mirpur Road,
29 1026 1106
Dhanmondi R/A, Dhaka.

30
 CODE-1
16. AL-ARAFAH ISLAMI BANK LIMITED (FI ID - 57)

FI
SL ADs
Branch Name And Address of Authorised Dealers
No Code
Code
1 1065 0202 Head office, 36 Dilkusha C/A, Dhaka-1000.

2 1066 0201 Motijheel Branch, Rahman Mansion, 161, Motijheel C/A, Dhaka-1000.
Moulvi Bazar Branch, Al-Shahani Complex 130 Chowk Mogoltuly, Moulvi
3 1067 0211
Bazar, Dhaka.
4 1068 0601 Khulna Branch, A Hossain Plaza 4, Sir Iqbal Road, Khulna.

5 1069 0026 Agrabad Branch, 96, Agrabad C/A, Chattogram.

6 1070 0181 Laldighirpar Branch, Reasort Tower, 1795, Laldighirpar, Sylhet.

7 1071 0661 Bogura Branch, Talukder Mansion, Borogola, Bogura.

8 1072 0027 Khatungonj Branch, 146, Chand Meah Lane Khatungonj, Chattogram.

9 1073 0671 Rajshahi Branch, 239,248 Shaheb Bazar, Boalia, Rajshahi.

10 1074 0204 Nawabpur Road Branch, 85/87, Nawabpur Road, Dhaka-1100.

11 1075 0203 Motijheel Corporate Branch, 125, Motijheel C/A, Dhaka-1000.

12 1076 0028 Jubilee Road Branch, Kader Plaza 221, Jubilee Road, Chattogram.
VIP Road Branch, Ridge Ahmed Square, 50/1 Inner Cercular (VIP) Road,
13 1077 0205
Naya Paltan, Dhaka-1000.
14 1078 0701 Saidpur Branch, Shahed Dr. Zikrul Hoque Road, Saidpur-5310, Nilphamari.
Banani Branch, Tower Hamlet (1st Floor & 2nd Floor), 16, Kamal Ataturk
15 1079 0208
Avenue, Banani, Dhaka.
Dilkusha Branch, Miah Amanullah Bhaban 63, Dilkusha C/A (Ground Floor),
16 1080 0216
Dhaka-1000.
17 1081 0206 New Elephant Road Branch, 91, New Elephant Road, Dhaka 1205.
Uttara Model Town Branch, H#13 R # 14/A Sector-4, Uttara Model Town,
18 1082 0210
Dhaka 1230.
19 1083 0219 Jatrabari Branch, 6, Shahid Faruq Road, West Jatrabari, Dhaka-1204.
Dhanmondi Branch, Ahmed Tower House#54/1 Road #4 / A (Satmasjid Road)
20 1084 0213
Dhanmoindi R/A, Dhaka-1209.
North South Road Branch, 96, Shahid Sayed Nazrul Islam Sharani Bangshal,
21 1085 0207
Dhaka-1100.
22 1086 0222 Gulshan Branch, Hosna Center 106, Gulshan Avenue, Dhaka.
OR Nizam Road Branch, 943, O.R. Nizam Road (GEC Circle) Nasirabad,
23 1087 0029
Chattogram.
Narayangonj Branch, 71, B.B. Road Delwar Hossain Market DIT,
24 1088 0467
Narayangonj-1400.
25 1089 0217 Progoti Sharani Branch, Ga-133/3, Progati Sarani, Middle Badda, Dhaka-1212.
Karwan Bazaar Branch, Dhaka Trade Centre, H-99, Plot-25-26, Karwan Bazar,
26 1090 0114
Dhaka.

31
 CODE-1
17. ICB ISLAMIC BANK (FI ID - 107)

FI
SL ADs
Branch Name And Address of Authorised Dealers
No Code
Code
Head office, T.K. Bhaban, 13 Kazi Nazrul Islam Avenue, Kawran Bazar,
1 1133 0106
Dhaka-1215.
2 1134 0100 Principal Office Branch, 17, Motijheel C.A., Dhaka.

3 1135 0101 Imamganj Branch, 4,4/5,5, Gulbadan Super Market, Moulavi Bazar, Dhaka.
Agrabad Branch (Regional Office), 108, Agrabad C/A, Basher Square,
4 1136 0001
Chattogram.
5 1137 0102 VIP Road Branch, 35/C, Naya Paltan, VIP Road, Dhaka.

6 1138 0002 Khatungonj Branch, 276, Khatungonj, Chowdhury Market, Chattogram.

7 1139 0227 Kawran Bazar Branch, 10, Kazi Nazrul Islam Avenue, Kawranbazar, Dhaka.

8 1140 0192 Gulshan Branch, 48, South Avenue, Gulshan, Dhaka.

9 1141 0515 Khulna Branch, “Tayamun Centre”, 181, Khan-A-Sabur Road, Khulna.

10 1143 0035 Jubilee Road Branch, 829, Jubilee Road, Chattogram.

11 1144 0103 Nawabpur Branch, 223, Nawabpur Road, Dhaka.

12 1145 0115 Narayangonj Branch, 15, S.M. Maleh Road, Narayangonj.

13 1146 0126 Babu Bazar Branch, 21, Armanian Street, Babubazar, Dhaka.
Sylhet Branch (Regional Office), Sylhet Collectorate Mosjid Building (1st
14 1148 0015
Floor), Plot No. - 7769 and 5741, Zindabazar, Sylhet - 3100.

32
 CODE-1
18. SOCIAL ISLAMI BANK LIMITED (FI ID - 58)
FI
SL ADs
Branch Name And Address of Authorised Dealers
No Code
Code
1 1201 0104 Head office & CTPU, City Centre" 90/1, Motijheel C/A, Dhaka 1000.

2 1202 0205 Principal Branch, 15, Dilkusha C/A, Dhaka 1000.

Agrabad Branch, World Trade Centre (2nd Floor), 102-103, Agrabad C/A,
3 1203 0210
Chattogram.
Khulna Branch, 22, Sir Iqbal Road, G.M. Baksh Tower (Ground, 1st & 2nd
4 1204 0220
floor), Khulna City Corporation (Beside of Hotel Appayan) Khulna 9100.
5 1205 0230 Sylhet Branch, 781, Karima Mansion, Dargah Gate, Sylhet-3100.
Rajshahi Branch, A H Tower, Holding No-328-331 & 333-336, Alokarmoor,
6 1206 0240
New Market Road, PS- Boalia, Rajshahi.
7 1207 0204 Babu Bazar Branch, 31, Nawab Yousuf Road, Naya Bazar, Dhaka.

8 1208 0203 Gulshan Branch, 80, Gulshan Avenue, Main Road, Gulshan-1, Dhaka-1212.

9 1209 0250 Bogura Branch, Bhandary Monjil" 776, Rangpur Raod, Borogola, Bogura.
Moulvibazar Branch, Wahid Center, 77/7 (1st Floor), Moulvi Bazar, Dhaka
10 1210 0202
1100.
Foreign Exchange Branch, 141-143, Motijheel C/A, BIWTA Bhaban, Dhaka-
11 1211 0207
1000.
Khatunganj Branch, Holding - 276-277, Ward - 35, Main Road, Khatungonj,
12 1212 0026
Chattogram.
Banani Branch, 48, Kamal Attaturk Avenue (Ground & 1st Floor), Banani,
13 1213 0214
Dhaka-1213.
Jubilee Road Branch, Haque Tower (1st Floor), 610/11, Jubilee Road,
14 1214 0101
Chattogram.
Narayangonj Branch, 3 No. S. M. Maleh Road (Rupsi Height), Tanbazar, P.O.
15 1215 0421
& P.S.- Narayangonj, Dist.- Narayangonj.
Uttara Branch, Latif Emporium (1st Floor), Plot-27, Road - 7, Sector-3, Uttara
16 1216 0212
C/A, Dhaka-1230.
Nawabpur Road Branch, 82, Nawabpur Road (1st Floor), Nawabpur Road,
17 1217 0211
Dhaka.
Panthapath Branch, Bashundhara City Shopping Center", Level-2, Block-A,
18 1218 0206
13/Ka/1, Panthapath, Dhaka 1215.
Dhanmondi Branch, House - 84, (Old-176), Road - 7/A (Old-14), Satmasjid
19 1219 0209
Road, Dhanmondi R/A, Dhaka 1209.
New Eskaton Branch, 27, New Eskaton Road (1st Floor), P.S & P.O- Ramna,
20 1220 0229
Dhaka-1000.
21 1221 0402 Mohakhali Branch, Amboon Complex, 99, Mohakhali C/A, Banani, Dhaka.

22 1222 0123 City Centre, Holding-90/1, Ward-09, Motijheel, Dhaka

23 1223 0405 House-16, Block-A,Joar Sahara, Jogonnathpur, Badda, Dhaka

33
 CODE-1
19. BASIC BANK LIMITED (FI ID - 35)
FI
SL ADs
Branch Name And Address of Authorised Dealers
No Code
Code
1 1269 0100 Main Branch, 73, Motijheel C/A, Dhaka.

2 1270 0315 Khulna Branch, 107, Sir Iqbal Road, Khulna.

3 1271 0001 Khatungonj Branch, 193 Khatungonj, Chattogram.

4 1272 0152 Bangshal Branch, 230 North South Road, Bangshal, Dhaka.

5 1273 0032 Agrabad Branch, Pine View (Ground Floor), 100 Agrabad C/A, Chattogram.

6 1274 0155 Dilkusha Branch, 13, Dilkusha C/A, Dhaka.

7 1275 0141 Zindabazar Branch, Wahid View (1st Floor), 5477, East Zindabazar, Sylhet.

8 1276 0034 Asadgonj Branch, 40/41, Ramjoy Mohajan Lane, Chattogram.

9 1277 0291 Tanbazar Branch, 55/21, S.M Maleh Road, Tanbazar, Narayangonj.

10 1278 0154 Moulvibazar Branch, Gulbadan Market, 4, Moulvibazar, Dhaka.

11 1279 0033 Jubilee Road Branch, [Link], 5, Jubilee Road, Chattogram.

12 1280 0153 Shantinagar Branch, 14, Kakrail (1st Floor), Dhaka.

13 1281 0159 Gulshan Branch, 112, Gulshan Avenue, Gulshan, Dhaka.

Mirpur Branch, Bscic Electronics Complex, I/Plot-1/1, Section-7, Avenue-4,
14 1282 0156
Road-3, Pallabi, Dhaka.
Babubazar Branch, Hajee Yusuf Mansion (1st Floor), 56, Mitford Road,
15 1283 0157
Babubazar, Dhaka.
Bogura Branch, Bhabani Shachin Bhaban, Hari Dashi Market, 120 Baragola,
16 1284 0522
Bogura.

34
 CODE-1
20. SOUTHEAST BANK LIMITED (FI ID - 55)
FI
SL ADs
Branch Name And Address of Authorised Dealers
No Code
Code
1 1335 0201 Principal Branch, 1, Dilkusha Dhaka-1000.

2 1336 0026 Agrabad Branch, 93 Agrabad C/A, Chattogram.

3 1337 0027 Khatungonj Branch, 410/411 Khatungonj, Chattogram.

4 1338 0210 Imamgong Branch, 163/2, Mitford Road, Dhaka.

5 1339 0180 Laldighirpar Branch 1794/1788, New Market, Sylhet.

6 1340 0205 Bangshal Branch, 14/3 North south Road, Dhaka.

7 1341 0028 Jublee Road Branch, 96 Jublee Road, Chattogram.

8 1342 0301 Khulna Branch, 12 &13, Khan Jahan Ali Road Khulna.

9 1343 0215 Gulshan Branch, House # 82 CES (F) 1, Gulshan Avenue, Dhaka.
Dhanmondi Branch, House # 23(New), Road#16(New)/27(Old) Dhanmondi
10 1344 0216
R/A, Dhaka.
11 1345 0217 Uttara Branch, House # 1, Road # 11, sector # 1, Uttara, Dhaka-1230.
Karwan Bazar Branch, Jamuna Bhaban (1st floor), 2 Kawran Bazar Dhaka-
12 1346 0218
1215.
New Eskaton Branch, 23/ka New Eskaton Road (1st floor) P.S: Ramna Dhaka-
13 1347 0202
1000.
14 1348 0206 Banani Branch, Plot -71, block: B, Kamal Ataturk Avenue Banani Dhaka.

15 1349 0219 Motijheel Branch 125, Motijheel Branch, Motijheel, Dhaka-1000.

New Elephant Road Branch, 39, New Elephant Road (1st and 2nd Floor),
16 1350 0203
Dhanmondi, Dhaka-1205.
17 1351 0208 Corporate Branch, 52-53, Eunoos Centre, Dilkush C/A, Dhaka-1000.
CDA Avenue Branch, Ali Villa.1640/1861, CDA Avenue Asin Highway, East
18 1352 0030
Nasirabad, Panchiash, Chattogram.
Agargaon Branch Plot # E-4/B (1st Floor), Agargaon Administrative Area,
19 1353 0204
Sher-e-Bangla Nagar, P.S: Mohammadpur, Dhaka-1207.
Shyamoli Branch, ASA Tower (2nd Floor) , 23/3 & 23/14, Khilji Road, Block
20 1354 0211
#B, Mohammadpur, Shyamoli, Thana : mohammadpur District : Dhaka.
Narayangonj Branch,Holding # 26-29 (1st , 2nd ,& 3rd floor ),SM Maleh Road,
21 1355 0261
Taanbazar , Thana & Pourashova - Narayangonj, Dist : Narayangonj.
22 1358 0209 International Division, Head office, Younus Centre, 52-53, Dilkusha, Dhaka.

35
 CODE-1
21. DHAKA BANK LIMITED (FI ID - 56)

FI
SL ADs
Branch Name And Address of Authorised Dealers
No Code
Code
Local Office, Dhaka Bank Ltd, Adamjee Court (GF), 115-120 Motijheel C/A,
1 1403 0201
Dhaka-1000.
2 1404 0016 Agrabad Branch; 102-103 world trade Center, Chattogram.
Bangshal Branch, 88, Shaheed Syed Nazrul Islam Sharani, Bangshal, Dhaka –
3 1405 0210
1000.
4 1406 0017 Khatungonj Branch, 292-293 Khatunganj Road, Khatunganj, Chattogram.

5 1407 0206 Banani Branch, 73/B Kemal Ataturk Avenue, Banani, Dhaka-1213.

6 1408 0209 Imamgonj Branch, 1, Imamganj Lane, Imamganj Bazar, Dhaka.

7 1409 0231 Narayangonj branch, 26-29 S. M. Maleh Road, Tanbazar, Narayanganj.

Dhaka Bank Ltd. Jubilee Road Br., Liberty Tower, 183, Jubilee Road,
8 1410 0018
Chattogram.
Dhaka Bank Ltd. Foreign Exchange Branch, 100, Biman Bhaban, Motijheel
9 1411 0203
C/A, Dhaka -1000.
10 1412 0151 Laldighirpar Branch, 960 Laldighirpar, PS. Kotwali, Sylhet.

11 1413 0205 Dhanmondi Branch, House # 500, Road # 7, Dhanmondi R/A, Dhaka.
Karwan Bazar Branch; Summit Centre (1st floor), 18 Karwan Bazar, Dhaka-
12 1414 0207
1215.
Islamic Banking Branch Motijheel, Sara Tower (1st floor), 11/A Toyenbee
13 1415 0214
Circular Rd., Motijheel, Dhaka 1000.
Gulshan Branch, Plot#07 SE(D), Holding#24, Gulshan Avenue, Gulshan-1,
14 1416 0215
Dhaka.
15 1417 0204 Uttara Branch, House # 01, Road # 13, Sector # 1, Uttara, Dhaka-1230
Mohakhali Branch, 100, Bir Uttam A K Khandakar Road, Mohakhali, Dhaka –
16 1418 0225
1212.
Gulshan Circle 2 Branch
17 1419 0102 Bilqquis Tower (1st Floor) ,Plot No -6 ,Road No -46 ,Gulshan Avenue
,Gulshan Circel -1 ,Dhaka -1212.
DEPZ Branch; Zone Service Building, Room # 51, DEPZ Ganakbari, Savar,
18 1420 0212
Dhaka.
19 1421 0202 Head Office, Biman Bhaban, 100 Motijheel, Dhaka.

36
 CODE-1
22. EASTERN BANK LIMITED (FI ID - 52)

FI
SL ADs
Branch Name And Address of Authorised Dealers
No Code
Code
1 1471 0101 Principal Branch, 10, Dilkusha C/A, GF, 1st Fl, Jiban Bima Bhaban, Dhaka.

2 1472 0001 Agrabad Branch, 33 Agrabad C/A, Chattogram.

3 1473 0200 Khulna Branch, Tayamun Centre & Properties, 181, Jashore Road, Khulna.

4 1474 0002 Khatungonj Branch, 173 Khatunganj, Badsha Market, Chattogram.

Gulshan Branch, Concord Richmond, 68 Gulshan Avenue, Plot 8A, Block CES
5 1475 0104 (F)
Gulshan1, Dhaka.
English Road Branch,68, Shahid Sayed Nazrul Islam Sarani, (1st & 2nd floor),
6 1476 0103
North South Road, Dhaka - 1100
7 1477 0195 Jashore Branch, 25/A R.N. Road (1st Floor), Jashore.

8 1478 0120 Head Office, Jibon Bima Bhaban, 10 Dilkusha C/A, Dhaka.

9 1479 0102 Motijheel Branch, 88 Motijheel C/A, Dhaka.

Jubilee Road Branch, Mannan Bhaban (Ground Floor), 156, Nur Ahmed Sarak,
10 1480 0003
Jubilee Road, Chattogram.
11 1482 0110 Chawk Mughultuly Branch, 150 Chawk Mughultuly, (1st Floor), Dhaka.

12 1483 0091 Upshahar Branch, 504 Gas Bhaban [GF], Mehdi Bagh, Sylhet.

13 1484 0331 Bogura Branch, 1020/1092, Satani Mega Centre, Sherpur Road, Bogura-5800.
Sonargaon Road Branch,A H N Tower ( 1st Floor), 13 & 15 Bir Uttam C R
14 1485 0128
Datta Road ( Sonargaon Road), Biponon C/A, Bangla Motor, Ramna, Dhaka.
Rajshahi Branch, Doinik Barta Complex (Ground Floor), Alupotti, Natore
15 1486 0301
Road, Rajshahi-6000.
16 1487 0106 Dhanmondi Branch, House-21, Road-08, Dhanmondi R/A, Dhaka-1205.
Banani Branch, “Skylark Mark 84” House # 84, Road # 11, Block-D, Banani,
17 1488 0116
Dhaka.

37
 CODE-1
23. PRIME BANK LIMITED (FI ID - 54)

FI
SL ADs
Branch Name And Address of Authorised Dealers
No Code
Code
1 1539 0201 Motijheel Branch, 119-120, Motijheel.
2 1540 0202 Head office, 119-120, Motijheel, Dhaka – 1000.
3 1541 0016 Khatungonj Branch, 142, Chand Mia Lane, Khatungonj, Chattogram-4000.
4 1542 0211 Moulvi Bazar Br,77/4, Moulvi Bazar, Dhaka-1100
5 1543 0441 Khulna Branch, 07 Old Jessoer Road, Khulna.
6 1544 0219 IBB, 19 Dilkusha C/A, Dhaka-1000.
7 1545 0117 Sylhet Branch, Laldighirpar, Sylhet-3100.
8 1546 0206 Mohakhali Branch, 69, Mohakhali C/A, Dhaka-1212.
9 1547 0571 Barishal Branch, 37, KB Hemayet Uddin Road Barishal.
10 1548 0601 Rajshahi Branch, Huda Plaza, 138-140, Shaheb Bazar, Rajshahi.
11 1549 0207 Kawran Bazar Br, 54, Kawran Bazar C/A, Dhaka-1215.
12 1550 0208 Elephant Rd. Br, Ananta Plaza, 136, Elephant Road, Dhaka-1205.
Narayanganj Branch, Modern Model Complex, 56, S.M. Maleh Road,
13 1551 0391
Narayanganj-1400.
Mouchak Br, Manhattan Tower, 83, Siddheswari Circular Road, Malibagh,
14 1552 0216
Dhaka.
15 1553 0217 Ganakbari Branch, DEPZ, Ganakbari, Savar, Dhaka.
Agrabad Branch, B.M Height (1st Floor) 318, Sheikh Mujib Road Agrabad,
16 1554 0017
Badamtoli Chattogram.
17 1555 0215 Gulshan Br, Plot # 01, Block # CEN(H), Road # 109, Gulshan Avenue, Dhaka

18 1556 0018 Jubilee Rd Branch, Pedrollo Plaza, 5, Jubilee Road, Chattogram -4000.
19 1557 0501 Jashore Branch, 47, Netaji Subhas Chandra Road, Jashore town, Jashore-7400.
20 1558 0204 Foreign Exchange Branch, Al-Haj Mansion, 82, Motijheel C/A, Dhaka -1000.
21 1559 0218 Banani Br., House # 62, Block # E, Kemal Ataturk Avenue, Banani, Dhaka.
Uttara Branch, Siaam Tower, House No-15, Dhaka Mymensigh Road, Sector-
22 1560 0203
03, Uttara Model Town, Dhaka-1230.
23 1561 0621 Bogura Branch, 331/364, Rangpur Road, Borogola, Bogura-5800.
24 1562 0209 Satmosjid Rd Br, House # 99, Road # 11/A, Dhanmondi R/A, Dhaka-1209.
25 1563 0224 SBC Tower Br, Sadharan Bima Tower, 37/A, Dilkusha C/A, Dhaka.
26 1564 0022 Ladighi East Branch, 8, Laldighi East, Chattogram.
27 1565 0210 Bangshal Branch, Dhaka, 23, Nazira Bazar, Majed Sardar Lane, Dhaka.
IBB O.R. Nizam Road Branch, 739/804, CDA Avenue, O.R. Nizam Road,
28 1566 0019
Chattogram.
29 1567 0101 Court Road Branch, Court Road, Moulvi Bazar -3200.

38
 CODE-1

24. NATIONAL CREDIT AND COMMERCE BANK LIMITED (FI ID - 53)

FI
SL ADs
Branch Name And Address of Authorised Dealers
No Code
Code
1 1606 0421 Motijheel Branch, 6 Motijheel C/A, Dhaka.

2 1607 0061 Agrabad Branch, Noor Chamber, 34 Agrabad Commercial Area.

3 1608 0971 Khulna Branch, 3 K D Ghosh Road (1st Floor).

4 1609 0422 Moghbazar Branch, 382 Tongi Diversion Road Moghbazar Dhaka.

5 1610 0062 Khatungonj Branch, 601 Ramjoy Mohajan Lane Khatungonj Chattogram.

6 1611 0063 Jubilee Road Branch, Dominion Plaza (1st Floor), 5 Jubilee Road, Chattogram.

7 1612 0104 Head Office, NCC Bank Bhaban, 13/1 & 13/2 Toyenbee Circular Road.

8 1613 0429 Mitford Branch, Paradise Bhaban (1st Floor) 34 Mitford road Dhaka.

9 1614 0430 Bangshal Branch, 216 Bangshal Road (1st Floor).

Babubazar Branch, Reaz Medicine Market (1st Floor) 57 Mitford Road
10 1515 0427
Babubazar Dhaka.
11 1616 0432 Dilkusha Branch, 43, Dilkusha C/A, Dhaka-1000.

12 1617 0431 Kawranbazar Branch, Hasney Tower (1st Floor) 3/A Kawran Bazar C/A.

13 1618 0426 Gulshan Branch, 51, Gulshan South Avenue (Circle-1), Gulshan, Dhaka.

14 1619 0423 Malibagh Branch, B-61A Malibagh Chowdhurypara D I T road Malibag.

15 1620 1441 Rangpur Branch, Motahar Commercial Complex (1st Floor) G. L Roy Road.

16 1621 0064 O. R. Nizam Road Branch, Central Plaza (1st Floor) 659 O.R. Nizam Road.
Dhanmondi Branch, Quality Centre (1st Floor) 744 Satmasjid Road
17 1622 0424
Dhanmondi.
18 1623 0434 Foreign Exchange Branch, 29/A Toyenbee Circular Road Motijheel C/A.
Uttara Branch, House-1, Road 12, Sector-6, Mitul Tower, Uttara Model Town,
19 1624 0435
Dhaka.
20 1625 0921 Jashore Branch, 43, MK Road, Jashore.

21 1626 0391 Laldighirpar Branch, Idris Bhaban (1st Floor) Mahajan Patty Laldigirpar.
Narayangonj Branch, Tara Miah Mansion, 187, Bangabandhu Road,
22 1627 0480
Narayangonj.
NCC Bank Bhaban Branch, NCC Bank Bhaban, 13/1 & 13/2 Toyenbee
23 1628 0107
Circular Road, Motijheel C/A, Dhaka.

39
 CODE-1
25. DUTCH-BANGLA BANK LIMITED (FI ID - 59)

FI
SL ADs
Branch Name And Address of Authorised Dealers
No Code
Code
1 1673 0101 Local Office, 1, Dilkusha Commercial Area, Dhaka-1000.

2 1674 0001 Agrabad Branch, 75, Agrabad Commercial Area, Chattogram-4100.

Banani Branch, Plot No-75, Block-B, Kemal Ataturk Avenue, Banani, Dhaka
3 1675 0103
1213.
Motijheel Foreign Exchange Branch, Zerin Mansion, 55, Motijheel
4 1676 0104
Commercial Area, Dhaka-1000.
5 1677 0105 Narayangonj Branch, 45, S.M. Maleh Road, Tanbazar, Narayangonj-1400.

6 1678 0102 Nababpur Branch, 65, Nababpur Road, Dhaka-1000.

Kawran Bazar Branch, BSRS Bhaban (2nd Floor), 12, Kawran Bazar, Dhaka-
7 1679 0106
1215.
8 1680 0109 B.B. Road Branch, 60, B.B. Road, Narayanganj.
Gulshan Branch, The Grand Delvistaa, CES (A) 1/A, Road # 113,Gulshan
9 1681 0100
Avenue, Dhaka-1212.
Dhanmondi Branch, House No. 500-A/1 (1st floor), Road No.8, Dhanmondi R.
10 1682 0108
A. Dhaka-1205.
Mohakhali Branch, Hotel Zakaria (1st Floor), 35 Gulshan Road, Mohakhali
11 1683 0110
C/A, Dhaka – 1212.
12 1684 0121 Baburhat Branch, Madhabdi Bazar, Narsingdi.
Islampur Branch, Jahangir Tower, 2nd Floor, 114, 115, 116, Islampur Road,
13 1685 0113
Dhaka-1100.
14 1686 0115 Dhaka EPZ Branch, Baipail, Savar, Dhaka.
Uttara Branch, Plot No.7, Road No.7, Sector No.4, Uttara Residential Area,
15 1687 0112
Uttara, Dhaka-1230.
16 1688 0009 Khatungonj Branch, 254, 1st and 2nd Floor, Khatungonj, Chattogram.
Centralized Trade Service (CTS), 315/B, Shahid Tajuddin, Ahmed Saroni,
17 1689 0129
Level-5, Tejgaon I/A, Dhaka-1208.

40
 CODE-1
26. MERCANTILE BANK LIMITED (FI ID - 60)

FI
SL ADs
Branch Name And Address of Authorised Dealers
No Code
Code
1 1741 0100 Main Branch, 61, Dilkusha C/A, Dhaka-1000.
Kawran Bazar Branch, Dhaka Trade Centre, 99, Kazi Nazrul Islam Avenue,
2 1742 0102
Kawran Bazar, Dhaka-1215.
3 1743 0001 Agrabad Branch, Mishkat Arcade, 21/1, Agrabad C/A, Chattogram.

4 1744 0100 International Division, Head Office, Dhaka, 52-53, Dilkusha CA, Dhaka-1000.

5 1745 0201 Rajshahi Branch, ZODIAC Plaza, Shaheb Bazar, (Zero Point), Rajshahi.
Dhanmondi Branch, Sima Blossom (1st Floor), House no. 390 (Old), 3 (New),
6 1746 0101
Road no. 27 (Old), 16 (New), Dhanmondi R/A, Dhaka-1209.
Banani Branch, Ahsanullah Tower. Holding # 56, Kamal Ataturk Avenue
7 1747 0104 Word # 19, City Corporation Dhaka North, Thana: Banani; District: Dhaka-
1213.
8 1748 0066 Sylhet Branch, Raisot Tower (1st & 2nd floor), Laldighirpar, Sylhet.
Naogaon Branch, J.R. Super Market, Old Bus Stand, Chakdev Main Road,
9 1749 0221
Naogaon-6500.
10 1750 0002 Khatungonj Branch, 599, Ramjoy Mahajon Lane, Khatunganj, Chattogram.

11 1751 0105 Nayabazar Branch, 25/1, Zinda Bahar (1st Lane), Nayabazar, Dhaka-1100.
Mohakhali Branch, Green Delta Aims Tower (1st, 2nd & 3rd Floor), 51-52,
12 1752 0106
Mohakhali C/A, Dhaka-1212.
13 1753 0111 Motijheel Branch, Malek Mansion, 128, Motijheel C/A, Dhaka-1000.

14 1754 0110 Elephant Road branch, Osman Plaza, 75, Elephant Road, Dhaka-1205.
Mirpur Branch, House # 84, Razia Mension, Senpara Parbata, Begum Rokeya
15 1755 0107
Sarani, Mirpur-10, Dhaka -1216.
Jubilee Road Branch, Kamal Chamber (2nd Floor), 61, Jubilee Road, Kotwali,
16 1756 0003
Chattogram.
Uttara Branch, House-10 (A), Road-7/D, Sector-9, Uttara Model Town, Uttara,
17 1757 0109
Dhaka -1230.
18 1758 0226 Bogura Branch, Barogola, Bogura Sadar, Bogura.
Gulshan Branch, Hosna Center, (1st floor), Suite no. 103-109, 106, Gulshan
19 1759 0113
Avenue, Dhaka-1212.
Bijoy Nagar Branch, Akram Centre 3/3-C & 3/3-D, Purana Paltan (Old), 212 S.
20 1760 0115
S. Nazrul Islam Sarani (New), Dhaka-1000.
Satmosjid Road Branch, Holding No-225 (old) 39/A (new), Road no-25 (old)
21 1761 0112
14/A (new) Ward no-15 Satmoshjid Reoad, Dhaka-1205.
Narayangonj Branch, H R Plaza, 64 (Old), 90 (new) Bangabandhu Road,
22 1762 0151
Narayanganj.

41
 CODE-1
27. STANDARD BANK LIMITED (FI ID - 61)

FI
SL ADs
Branch Name And Address of Authorised Dealers
No Code
Code
Principal Branch, Metropolitan Chamber & Commerce, Building (Ground
1 1809 0100
floor) 122-124, Motijheel C/A, Dhaka-1000.
Khatungong Branch, Khatungonj Trade Centre (1st Floor), Ramjoy Mohajan
2 1810 0001
Lane (Post Office Goli), Khatungonj, Chattogram.
3 1811 0115 Head Office, 125/A, Islam Chamber, Motijheel C/A, Dhaka-1000.

4 1812 0101 Imamgonj Branch, Bellal Market, 79, Moulvibazar, Dhaka-1100.

Topkhana Road Branch, 36, Crescent Center (1st Floor), Topkhana Road,
5 1813 0102
Dhaka-1000.
Agrabad Branch, World Trade Centre (2nd Floor), 102-103 Agrabad C/A,
6 1814 0003
Chattogram.
Khulna Branch, Chamber Building,5, K.D.A. C/A (Ground Floor), Khulna-
7 1815 0201
9100.
Gulshan Branch, Shezad Palace (1st & 2nd Floor), 32, Gulshan Avenue, North
8 1816 0103
Commercial Area, Dhaka-1212.
Jubilee Road Branch, Aziz Chamber (1st Floor), 6 Noor Ahmed Road, Jubilee
9 1817 0004
Road, Chattogram.
Foreign Exchange Branch, NIK Tower, 55, Dilkusha C/A (2nd & 3rd Floor)
10 1818 0106
Dhaka-1000.
Uttara Model Town Branch, Plot #113/C, Road-7, Sector-4, Uttara Model
11 1819 0107 Town
Dhaka 1230.
Dhanmondi Branch, Seema Blossom (Ground Floor), House # 3, Road #
12 1820 0105
27(Old), 16 (New), Dhanmondi R/A, Dhaka-1209.
13 1821 0066 Sylhet Branch, Thikana Tower (1st Floor), Nayasarak, Sylhet.

14 1822 0121 Narayangonj Branch, Khan Super Market, 47/9 BB Road, DIT, Narayangonj.
Gulshan-1 Branch, Uday Tower, 57/A Gulshan Avenue (South), Circle-1,
15 1823 0109
Dhaka-1212.
Panthapath Branch, 77, Bir Uttam C.R. Dutta Road, Free School Street,
16 1824 0108
Hatirpool, Dhaka.
17 1825 0111 Banani Branch, Plot-106, Road-11, Block-C, Banani, Dhaka.
Mirpur Branch, Northern Lion‟s R.P. Tower (1st Floor), Plot-4, Block-D,
18 1826 0113
Section-2, Chiriakhana Road, Mirpur, Dhaka-1216.
Mohakhali Branch, Dhaka Green Delta Aims Tower (GF), 51-52, Mohakhali
19 1827 0130
C/A., Mohakhali, Dhaka.
20 1828 0122 Green Road Branch, Castle Green (1st floor), 142 Green Road, Dhaka.

42
 CODE-1
28. ONE BANK LIMITED (FI ID – 62)

FI
SL ADs
Branch Name And Address of Authorised Dealers
No Code
Code
1 1877 0100 Principal Branch, 45 Dilkusha C/A, Dhaka.
Agrabad Branch, 64-66 HRC Bhaban (Ground Floor), Agrabad C/A,
2 1878 0001
Chattogram.
3 1879 0002 Khatungonj Branch, 110/111 Khatungonj Branch, Chattogram.

4 1880 0101 Gulshan Branch, 97, Gulshan Avenue, Dhaka.

Imamgonj Branch, 18 Roy Iswar Chandra Shill, Bahadur Street (1st Floor),
5 1881 0104
Imamgonj, Dhaka.
6 1882 0106 Kawran Bazar Branch, HRC Bhaban, 46 Kawran Bazar C/A Dhaka -1205.

7 1883 0103 Uttara Branch, H # 14, R # 14 B, Sec # 4, Uttara Model Town, Dhaka.

8 1884 0102 Ganakbari (EPZ) Branch, Somser Plaza (2nd Floor), Ganakbari, Savar, Dhaka.

9 1885 0261 Jashore Branch, M.S. Orchid Centre, 44 M.K Road, Jashore.

10 1886 0109 Banani Branch, Abedin Tower, 35 Kemal Ataturk Avenue, Banani, Dhaka.

11 1887 0121 Narayangonj Branch, 05 BB Road, Chashara, Narayangonj.

12 1888 0108 Dhanmondi Branch, H # 21, R # 08, Dhanmondi, Dhaka.

Mirpur Branch, Plot No. 2, Road No. 11, Section No. 6, Block No. C, Mirpur,
13 1889 0105
Dhaka-1216.
Motijheel Branch, Sharif Mansion (Ground Floor), 56-57 Motijheel C/A,
14 1890 0110
Dhaka.
Bijoynagar Branch, Sattar Bhaban, 179, Shahid Nazrul Islam Avenue,
15 1891 0112
Bijoynagar, Dhaka.
16 1892 0003 Jubilee Road Branch, Kader Tower, 128, Jubilee Road, Chattogram.

17 1893 0053 Laldighirpar Branch, 1827 & 2324, Laldighirpar, Sylhet.

43
 CODE-1

29. EXPORT IMPORT BANK OF BANGLADESH LIMITED (FI ID - 63)

FI
SL ADs
Branch Name And Address of Authorised Dealers
No Code
Code
1 1945 0100 Motijheel Branch, Sharif Mansion, 56-57 Motijheel C/A, Dhaka-1000.
Agrabad Branch, World Trade Center (1st Floor), 102-103 Agrabad C/A,
2 1946 0001
Chattogram.
Panthapath Branch, Union Heights, 55-2 West Panthapath, Dhanmondi,
3 1947 0101
Dhaka-1205.
4 1948 0002 Khatungonj Branch, 1078 Ramjoy Mohajan Lane, Khatungonj, Chattogram.
Gulshan Branch, Plot # 37, Road # 45 & 90, Delta Life Tower, Gulshan Circle-
5 1949 0103
2, Dhaka-1212.
6 1950 0102 Imamgonj Branch, Noorani Centre, Level-2&3, 16-17 Imamgonj, Dhaka-1211.

7 1951 0104 Nawabpur Branch, 198/1, Nawabpur Road, Dhaka-1100.

Narayangonj Branch, Holding No. 50, S. M. Maleh Road, Sattar Tower,
8 1952 0126
Tanbazar, Narayangonj-1400.
Rajuk Avenue Branch, 9 DIT Avenue, Ali Bhaban, Motijheel C/A, Dhaka-
9 1953 0105
1000.
10 1954 0003 Jubilee Road Branch, 63-64 Jubilee Road, Enayet Bazar, Chattogram-4000.
Uttara Branch, House-61/A, Road-7, Sector-4, Uttara Model Tower, Dhaka-
11 1955 0107
1230.
Mirpur Branch, Srayoshe Tower, Plot-7, Main Road-3, Rokeya Sarani, 10 No.
12 1956 0108
Crossing, Mirpur, Dhaka.
Karwan Bazar Branch, BGMEA Complex, 23/1 Panthapath Link Road,
13 1957 0113
Karwan Bazar, Dhaka-1215.
Bogura Branch, Holding-405-01, Rangpur Road, Sheikh Mansion, Borogola,
14 1958 0301
Bogura-5800.
CDA Avenue Branch, Commerce View Complex, 191 CDA Avenue, East
15 1959 0004
Nasirabad, Chattogram.
Elephant Road Branch, Holding- 218, Dr. Kudrat-E-Khuda Road, Elephant
16 1960 0109
Road, Dhaka-1205.
Head Office Corporate Branch, Plot-SE(F)-9, Road-142, Gulshan Avenue,
17 1961 0114
Dhaka-1212.
18 1962 0106 New Eskaton Branch, 27/1, New Eskaton Road, Standard Center, Dhaka-1000.

19 1963 0110 Malibagh Branch, Holding-484, DIT Road, Malibagh, Dhaka-1217.

20 1964 0119 CTPD, Head Office, JL Bhaban, House-1, Road-1, Gulshan-1, Dhaka-1212.
Bashundhara Road Branch, Holding- Ka-24, Pragati Sharani, A Mazid Tower,
21 1965 0112
Kuril, Vatara, Dhaka-1229.
Sk. Mujib Road Branch, Mawla Chamber (1st & 2nd Floor), 6 Agrabad C/A,
22 1966 0024
Chattogram.
23 1967 0051 Sylhet Branch, Mujtoba Tower, Holding-0003-00, Zinda Bazar, Sylhet.
Paltan Branch, BM Tower, H-209-A, Ward-20, Shahid Nazrul Islam Sarani,
24 1968 0115
Dhaka.

44
 CODE-1
30. BANGLADESH COMMERCE BANK LIMITED (FI ID - 64)

FI
SL ADs
Branch Name And Address of Authorised Dealers
No Code
Code
1 2013 0151 Principal Branch Address: 19, Rajuk Avenue, Motijheel C/A, Dhaka-1000.

2 2014 0004 Agrabad (AD) Branch, 56 Jiban Bima Bhaban, Agrabad C/A, Chattogram.

3 2015 0153 Bangshal Branch 141, Lutfur Rahman Lane (North South Road), Dhaka.

4 2016 0201 Narayanganj Branch,69 BB Road Tokoyo Plaza-1 ,2nd floor, Narayanganj

5 2017 0157 Moulvibazar Branch, 40 Imamgonj, Dhaka.

Gulshan Br, Land View Commercal centre, 28, Gulshan North C/A, Gulshan,
6 2018 0162
Circle-02, Dhaka-1212.
7 2019 0152 Dilkusha Br, Boliadi Mansion, 16, Dilkusha, Dhaka.
Jubilee Road Branch, Imam Gazzali Market (1st Floor), 30 Jubilee Road,
8 2020 0001
Chattogram – 4000.
9 2021 0150 CTPU/HO, Eunoos Trade Center, Level-22, 52-53 Dilkusha C/A, Dhaka-1000.

45
 CODE-1
31. BANK ASIA LIMITED (FI ID - 68)

FI
SL ADs
Branch Name And Address of Authorised Dealers
No Code
Code
1 2081 0100 Head office, 68 Purana Paltan, Dhaka.
Corporate Branch, Noor Tower (1st floor) 73, Sonargaon Road (1/F Free
2 2081 0100
School Street) Dhaka-1205.
3 2082 0101 Principal Branch, 111-113, Motijheel C/A. Dhaka - 1000.

4 2083 0001 Agrabad Branch, 69, Agrabad C/ A, Chattogram.

Scotia Branch, 117/A, Rangs Bhaban (Level-I), Old Airport Road, Tejgoan,
5 2084 0103
Dhaka.
6 2085 0104 MCB Dilkusha Branch, 4 Dilkusha C/A, Dhaka.
MCB SK. Mujib Road Branch, 1269/b Sk. Mujib Road Agrabad C/A,
7 2086 0002
Chattogram.
Gulshan Branch, Bay's Gallaria 57, Gulshan Avenue (Ground Floor) Dhaka -
8 2087 0102
1212.
9 2088 0003 Khatungonj Branch, 273/268, Khatunganj, Chattogram.

10 2089 0106 Mitford Branch, Bismillah Tower 147/148, Mitford Road, Dhaka – 1100.

11 2090 0105 Banani Branch, A. R. Tower 24 Kamal Ataturk Road, Banani, Dhaka – 1213.

12 2091 0004 CDA Avenue Branch, 665 CDA Avenue, East Nasirabad, Chattogram.
Northsouth Road Branch, 89 Shaheed Syed Nazrul Islam Shoroni North South
13 2092 0108
Road, Dhaka.
14 2093 0107 Uttara Branch, House # 79A, Road #07,Sector # 4 Uttara Model Town, Dhaka.

15 2094 0007 CEPZ Branch, Zone Service Complex (Ground Floor) CEPZ, Chattogram.

16 2095 0111 Mohakhali Branch, 82, Mohakhali C/A, Dhaka-1212.

17 2096 0008 Anderkilla Branch, 184, J.M Sen Avenue Anderkilla, Chattogram.

18 2097 0112 International Division (Head Office) CTSU

Station Road Branch, Station Road Branch Mohiuddin Market, 170, Station
19 2098 0006
Road, Chattogram.
OBU Chattogram, EPZ, Zone Service Complex (Ground Floor) CEPZ,
20 2094 0007
Chattogram.
21 2099 0056 Tejgaon Link Road Branch,Shanta Western Tower, 186 Tejgaon I/A, Dhaka
Gulshan-2 Branch, Gulshan Paladium, Holding-1, Road-15, Block-CEN (C),
22 2100 0147
Gulshan, Dhaka.

46
 CODE-1
32. THE PREMIER BANK LIMITED (FI ID - 66)

FI
SL ADs
Branch Name And Address of Authorised Dealers
No Code
Code
1 2149 0100 Gulshan Branch, 78, Gulshan Avenue, Dhaka 1212.

2 2150 0101 Dilkusha, 44 Dilkusha C/A, Dhaka-1000.

Agrabad Branch, Al-Islam Chamber, (Ground Floor), 91, Agrabad C/A,
3 2151 0001
Chattogram.
4 2152 0103 Imamgonj Branch, 75, Mitford Road (1st floor), Imamgonj, Dhaka.
Kawran Bazar Branch BTMC Bhaban, (North East Side) 07-09, Kawran Bazar,
5 2153 0104
Dhaka - 1215, Bangladesh.
6 2154 0105 Motijheel Branch, 81, Motijheel C/A, Dhaka
Banani Branch, Iqbal Center (2nd Floor), 42, Kamal Ataturk Avenue,
7 2155 0102
Banani, Dhaka-1213.
Kahtungonj Branch, Nobi Super Market (1st floor) 232 Khatungonj,
8 2156 0002
Chattogram.
9 2157 0251 Khulna Branch, 141 Sir Iqbal Road, Khulna.

10 2158 0106 Dhanmondi Branch, House # 84, Road # 7/A, Dhanmondi, Dhaka 1209.

11 2159 0107 Uttara Branch, House # 41, Road # 7, Sector # 4, Uttara, Dhaka.
Elephant Road Branch, 248 New Elephant Road (1st Floor), Katabon Mor,
12 2160 0108
Dhaka-1205.
13 2161 0109 Mohakhali (Islami Banking Branch), 99 Mohakhali C/A (Ground Floor).

14 2162 0152 Narayangonj Branch 56, S.M Maleh Road, Tanbazar, Narayangonj.
Bangshal Branch, 70 Shahid Syed Nazrul Islam Sarani, (North South Road),
15 2163 0110
1st Floor, Bangshal, Dhaka.
16 2164 0003 [Link] Road, 721 CDA Avenue, Nasirabad, Chattogram.
Gulshan Circle-2 Branch, Doreen Tower, Level-3, 6/A, North Avenue,
17 2165 0125
Gulshan-2, Dhaka-1212.
18 2166 0127 Dilkusha Corporate Branch, 12 Dilkusha C/A, Dhaka-1000.
Central Trade Operations Department (CTOD), Head Office, Iqbal Center (6th
19 2167 0200
Floor), 42,Kamal Ataturk Avenue, Banani,Dhaka-1213.

47
 CODE-1
33. MUTUAL TRUST BANK LIMITED (FI ID - 65)

FI
SL ADs
Branch Name And Address of Authorised Dealers
No Code
Code
1 2217 0100 Principal Branch, WW Tower, (1st Floor), 68, Motijheel C/A, Dhaka-1000.
Panthapath Branch, Chandrasila Suvastu Tower, 69/1, Green Road, Dhaka-
2 2218 0101
1205.
3 2219 0102 Babubazar Branch, Aman Court, 15, Armanian Street, Armanitola, Dhaka.

4 2220 0001 Agrabad Branch, Aktaruzzaman Center, 21-22, Agrabad C/A, Chattogram.

5 2221 0104 Pragati Sarani Branch, 15/5, Pragati Sharani Dhaka.

6 2222 0106 Dilkusha Branch, Mnsn Tower, 60, Dilkusha C/A, Dhaka-1000.

7 2223 0003 Khatungonj Branch, 325, Crown Crownchamber, Asadgonj Road, Chattogram.
Uttara Model Town Branch, House No-41, Road No-07, Sector-4, Uttara,
8 2224 0103
Dhaka.
Dhanmondi Branch, Green Taj Center, Plot-81new, Road-8/A New1st Floor,
9 2225 0107
Dhanmondi, Dhaka.
10 2226 0005 Jubilee Road Branch, 214, Jubilee Road, Chattogram.
Gulshan Branch, House-50, Road-03, Plot-Swh-7, South Avenue Gulshan,
11 2227 0109
Dhaka.
12 2228 0200 MITS Dhaka Centre, MTB Tower, 2nd Floor, 111 Kazi Nazrul Islam Avenue.

34. FIRST SECURITY ISLAMI BANK LIMITED (FI ID - 67)

FI
SL ADs
Branch Name And Address of Authorised Dealers
No Code
Code
1 2285 0100 Dilkusha Branch, 23, Dilkusha C/A, Dhaka-1000.
Khatungonj Branch, M.S. Trade Center (1st Floor), 263/284, Khatungonj Road,
2 2286 0001
Chattogram.
3 2287 0101 Mohakhali Br, Khajwa Tower, 95 C/A, Mohakhali Dhaka-1215.

4 2288 0002 Agrabad Branch, 75, Hossain Court (1st Floor) Agrabad C/A, Chattogram.

5 2289 0102 Bangshal Branch, 121/2, Lutfar Rahman Lane, North South Road, Dhaka.
Jubilee Road Branch, S.A Tower, 398, Enayet Bazar, Jubilee Road,
6 2290 0004
Chattogram.
7 2291 0103 Dhanmondi Branch, House # 38/1, Road # 02, Dhanmondi R/A, Dhaka.

8 2292 0104 Gulshan Branch, 122 Gulshan Avenue, Gulshan-02, Dhaka-1212.

9 2293 0052 Sylhet Branch, Salim Manson (1st Floor) Mendibag C/A, Biswa Road, Sylhet.

10 2294 0106 Banani Branch, House-80, Bl-B, Kamal Ataturk Avenue, Banani, Dhaka-1213.

11 2295 0111 Motijheel Branch, Swantex Court, 9/I, Motijheel C/A, Dhaka-1000.

12 2296 0128 CTPC, Head Office, House SW(I) 1/A, Road-08, Gulshan-1, Dhaka-1212.

48
 CODE-1
35. TRUST BANK LIMITED (FI ID - 69)

FI
SL ADs
Branch Name And Address of Authorised Dealers
No Code
Code
1 2353 0100 Principal Branch, 98 Shaheed Sarani, Dhaka Cantonment, Dhaka-1206.

2 2354 0101 SKB Branch, 195, Motijheel C/A, Dhaka-1000.

3 2355 0003 Agrabad Branch, 92, Rafiq Tower (GF), Agrabad, Chattogram.

4 2356 0004 Khatunganj Branch, 205, Main Road, Plot no-218, Khatungonj, Chattogram.

5 2357 0104 Gulshan Corporate Branch, 110 Gulshan Avenue, Dhaka.

6 2358 0103 Dhanmondi Corporate Branch, House No 35, Road no 02, Dhanmondi R/A.
Dilkusha Corporate Branch, Peoples Insurance Bhaban, 36, Dilkusha C/A (1st
7 2359 0105
Floor), Dhaka-1000.
CDA Avenue Branch, 1837 (New), Elite House, CDA Avenue, GEC Circle,
8 2360 0005
Nasirabad, Chattogram.
Millennium Corporate Branch, Shadhinata Tower (Level 2), Bir Srestha
9 2361 0107
Shaheed Jahangir Gate, Dhaka Cantonment, Dhaka-1206.
Halishahar Branch, Monirat Plaza, 230/A, Block-G, Road-4, Port Connecting
10 2362 0006
Road, Barapool, Halishahar, Chattogram.
Uttara Corporate Branch, Holding-111/A (Ground & 1st floor), Road-7,
11 2363 0108
Sector-4, Uttara, Dhaka-1230.
Karwan Bazar Branch, EDB Trade Centre, 93 Kazi Nazrul Islam Avenue,
12 2364 0110
Dhaka.
13 2365 0052 Sylhet Corporate Branch, BMA Bhaban, Chowatta, Kotoewali, Sylhet.
Narayangonj Branch, 1 No. Alam Khan Lane (1st & 2nd Floor), B. B. Road,
14 2366 0134
Narayangonj-140.
15 2367 0008 Jubilee Road Branch, 64 Jublee Road, Chattogram.
Elephant Road Branch, M.R. Mansion (1st floor), 19, Elephant Road, Dhaka-
16 2368 0114
1205.
Trade Services Division, Head office, Shadhinata Tower (L-8), Jahangir Gate,
17 2369 0123
Dhaka cantonment, Dhaka.

49
 CODE-1
36. STANDARD CHARTERED BANK (FI ID - 23)

FI
SL ADs
Branch Name And Address of Authorised Dealers
No Code
Code
1 2486 0005 Motijheel Branch, 18-20 Motijheel C/A, (ALICO Building), Dhaka 1000
Satmasjid Road Branch, Level 2, Taj Lily Garden, Plot 51, Satmasjid Road,
2 2488 0006
Dhanmondi, Dhaka.
3 2489 0007 Sylhet Branch, 7 Naya Sarak, Jail Road, Sylhet.

4 2490 0031 Gulshan Branch, 67 Gulshan Avenue, Gulshan, Dhaka 1212.

5 2491 0011 Kawran Bazar Branch, 53 Kawran Bazar, Dhaka 1215.

Station Road Branch, Jiban Bima Corporation, 22-23 Station Road,
6 2492 0003
Chattogram.
Nasirabad Branch, Bulbul Center, 486/B, OR Nizam Road, CDA Avenue, East
7 2493 0030
Nasirabad, Chattogram.
8 2494 0004 Chattogram Main Branch, 122, SK. Mujib Road, Agrabad, Chattogram.

9 2495 0020 Khulna Branch, Jiban Bima Bhaban, KDA Avenue, Khulna 9000.

10 2496 0015 Narayanganj Branch, 26 Shaista Khan Road, Narayanganj 1400.

11 2497 0012 Dhanmondi Road 5 Branch, House 6, Road 5, Dhanmondi R/A, Dhaka 1205.
Bogura Branch, Satani House, Sherpur Road, Mouza: Sherpur Sarak, Bogura
12 2498 0022
5800.

37. HABIB BANK LIMITED (FI ID - 25)

FI
SL ADs
Branch Name And Address of Authorised Dealers
No Code
Code
1 2622 0001 Motijheel Branch, 65 Dilkusha C/A, Dhaka – 1000.
Chattogram Branch, Makkah Madina Trade Center, 78 Agrabad C/A,
2 2623 0010
Chattogram.
Gulshan Branch, South Avenue Tower, 7 Gulshan Avenue, Gulshan 1, Dhaka-
3 2624 0003
1212.
4 2625 0004 Sylhet Branch, Golden City Complex (Ground Floor), East Zindabazar, Sylhet.
Uttara Branch, 8 Sonargaon Janapath, Sector 11, Uttara Model Town, Dhaka
5 2626 0002
1230.

50
 CODE-1
38. COMMERCIAL BANK OF CEYLON (FI ID - 27)

FI
SL ADs
Branch Name And Address of Authorised Dealers
No Code
Code
1 2655 0005 Motijheel Branch, Hadi Mansion, 2 Dilkusha C/A, Dhaka-1000.

2 2656 0001 Agrabad Branch, 1102/A, Agrabad C/A, Chattogram.

Dhanmondi Branch, BEPZA Complex, House# 19/D, Road# 6,Dhanmondi,
3 2657 0006
Dhaka- 1205.
4 2658 0007 Uttara Branch, Plot#12, Road#14C, Sector - 4, Uttara Model Town.

5 2659 0008 Sylhet Branch, Sylhet Branch 982 Dargah Gate, Sylhet.

6 2660 0101 Gulshan Branch, 49, Gulshan Avenue, Dhaka-1212.

Central AD, Hadi Tower, NW (K)-1, Road# 50, Kemal Ataturk Avenue,
7 2661 0104
Gulshan-2, Dhaka-1212.
Corporate Branch, Hadi Tower, NW(K)-1,Road-50, Kamal Ataturk Avenue,
8 2662 0105
Ward-19, Gulshan, Dhaka.

39. STATE BANK OF INDIA (FI ID - 24)

FI
SL ADs
Branch Name And Address of Authorised Dealers
No Code
Code
1 2688 0001 Dhaka Branch, 24-25 Dilkusha C/A, Dhaka-1000.

2 2689 0002 Chattogram Branch, Hoo Plaza, 263/1, Jubilee Road, Chattogram-4000.
Gulshan Branch, Uday Tower, 57 & 57/A, 1st Floor, Gulshan Avenue, Circle-
3 2690 0004
1, Gulshan, Dhaka-1212.
4 2691 0003 Sylhet Branch, 3048 Rahim Tower, Subhanighat, Sylhet-3100.

5 2692 0006 Khulna Branch, Dr. Motiar Rahman Tower, 64, KDA Avenue, Khulna-9100.

40. WOORI BANK LIMITED (FI ID - 73)

FI
SL ADs
Branch Name And Address of Authorised Dealers
No Code
Code
1 2721 0001 Dhaka Branch, 65 Gulshan Avenue, Dhaka-1212

2 2722 0002 Chattogram Branch, World Trade Center, 102-103, Agrabad, Chattogram

3 2723 0102 Uttara Branch, Plot-11, Sector-3, Uttara, Dhaka

4 2725 0103 Mirpur Branch, Padma Bhaban, Plot-1/9, Pallabi, Mirpur-12, Dhaka

5 2724 0104 Narayanganj Brnach, Aepz. Shiddhirganj, Narayanganj

51
 CODE-1
41. BANK AL-FALAH LIMITED (FI ID - 75)

FI
SL ADs
Branch Name And Address of Authorised Dealers
No Code
Code
Motijheel Islamic banking branch, 05, Rajuk Avenue, Motijheel C/A, Dhaka-
1 2754 0001
1000.
2 2755 0006 Agrabad branch, 57, Agrabad C/A, Chattogram.

3 2756 0002 Gulshan branch, 168 Gulshan Avenue, Dhaka-1212.

42. CITIBANK, N.A. (FI ID - 26)

FI
SL ADs
Branch Name And Address of Authorised Dealers
No Code
Code
1 2787 0201 Head office, Motijheel Main Branch, 23, Motijheel C/A, Dhaka.

2 2788 0001 Agrabad Branch, NIB House, 32, Agrabad C/A, Chattogram-4100.

3 2789 0202 Gulshan Branch, 8 Gulshan Avenue, Gulshan-1, Dhaka-1212.

43. HSBC BANK LIMITED (FI ID - 74)

FI
SL ADs
Branch Name And Address of Authorised Dealers
No Code
Code
HSBC Head Office, Anchor Tower, 108 Bir Uttam C R Dutta Road, Dhaka-
1 2853 0001
1205.
2 2854 0002 HSBC Osman Court Branch, 70, Agrabad, Commercial Area, Chattogram.

3 2856 0051 HSBC Sylhet Branch, Plot No.1, Chouhatta, Zindabazar Main Road, Sylhet.
HSBC Uttara Branch, N R Complex Plot No. 4/A, Road No.5, Sector.4, Uttara
4 2857 0005
Model Town, Dhaka-1230.
HSBC Head Office, Anchor Tower, 108 Bir Uttam C R Dutta Road, Dhaka-
5 2859 0001
1205.
Note: AD code 2853 of HSBC Head Office, Anchor Tower, 108 Bir Uttam C R Dutta Road, Dhaka-1205
cancelled from December‟2017 with replace 2859.

44. NATIONAL BANK OF PAKISTAN(FI ID - 28)

FI
SL ADs
Branch Name And Address of Authorised Dealers
No Code
Code
1 2884 0201 Dhaka Main Branch, 79, Motijheel C/A, Dhaka.

2 2886 0202 Gulshan Branch, 80 Gulshan Avenue, Gulshan, Dhaka.

3 2885 0001 Chattogram Branch, 69, Agrabad C/A, Chattogram.

52
 CODE-1
45. SHAHJALAL ISLAMI BANK LIMITED (FI ID - 70)

FI
SL ADs
Branch Name And Address of Authorised Dealers
No Code
Code
1 2960 0100 Dhaka Main Branch, 58 Dilkusha C/A, Dhaka-1000.

2 2961 0101 Mitford Branch, 173-174, Mitford Road, Dhaka-1100.

3 2962 0001 Agrabad Branch, 104, Agrabad C/A, Chattogram.

4 2963 0002 Khatunganj Branch, 398/A (1st and 2nd Floor), Khatunganj, Chattogram.

5 2964 0110 Motijheel Branch, Karim Chamber, 99, Motijheel C/A, Dhaka – 1000.

6 2965 0103 Gulshan Branch, 40/5, North Avenue, Gulshan-2, Dhaka-1212.

Dhanmondi Branch, Momtaz Plaza (1st Floor), House – 07, Road – 04,
7 2966 0102
Dhanmondi R/A, Dhaka – 1205.
Foreign Exchange Branch, Modern Mansion (1st floor), 53 Motijheel C/A,
8 2967 0104
Dhaka-1000.
9 2968 0107 Bangshal Branch, 215/1, Bangshal, Dhaka-1100.
Uttara Branch, Anwer Complex, House # 12, Road # 14/C, Sector # 4, Uttara
10 2969 0106
Model Town, Dhaka-1230.
Kawran Bazar Branch, T K Bhaban, 13 Kazi Nazrul Islam Avenue, Kawran
11 2970 0105
Bazar, Dhaka.
12 2971 0132 Narayanganj Branch, Osman Tower, 56/1, S.M. Maleh Road, Narayangonj.
Jubilee Road Branch, Haque Tower (1st floor), 610/11 Jubilee Road,
13 2972 0003
Chattogram.
Satmasjid Road Branch, Khuda Buksh Foundation (1st Flr.), Road No. 11/A,
14 2973 0108
House No. 99, Dhanmondi, Dhaka – 1209.
Banani Branch, Ataturk Tower (1st floor) 22 Kamal Ataturk Avenue, Banani
15 2974 0109
Dhaka-1213.
16 2975 0201 Khulna Branch, nited Tower (1st and 2nd Floor), 4 KDA Avenue, Khulna.

17 2976 0129 Head office, Uday Sanz, 2/B Gulshan South Avenue, Gulshan-1, Dhaka-1212.
Eskaton Branch, Eskaton Fantasia (2nd Floor), Holding No. 122 & 123, New
18 2977 0118
Eskaton, Dhaka.
Jashore Branch, Sadhinata Bhaban (1st Floor) Holding no: 91, M.K. Road.
19 2978 0211
Kotawaly, Jashore.
Mohakhali Branch, Venture Tower” (1st & 2nd Floor), Plot-03, Bir Uttam
20 2979 0120
A.K. Khandaker Road; Mohakhali C/A, Dhaka-1213.

53
 CODE-1
46. JAMUNA BANK LIMITED (FI ID - 71)

FI
SL ADs
Branch Name And Address of Authorised Dealers
No Code
Code
Mohakhali Branch, Altaf Tower, Plot-34, Mohakhali C/A, Bir Uttam A K
1 3035 0100
Khandaker Road, Dhaka.
2 3036 0102 Moulovibazar Branch, Mostakim Mansion, 77/3, Moulvi Bazar, Dhaka.
3 3037 0103 Dilkusha Branch, 33, Dilkusha C/A, Dhaka.
4 3038 0001 Agrabad Branch, 76-77, Agrabad C/A, Chattogram.
5 3039 0101 Sonargaon Road Br., National Plaza, 109, Bir Uttam CR Datta Road, Dhaka.
6 3040 0107 Naya Bazar Islami Banking, 10/3, Malitola, North South Road, Dhaka.
Shantianagr Branch, Green Peace Tower (1st Floor) 41/B, Chamelibagh,
7 3041 0104
Shantinagar, Dhaka-1217.
8 3042 0002 Khatungonj Branch, Mukta Market, 268 Khatungonj, Chattogram.
9 3043 0105 Gulshan Branch, 116, Gulshan Avenue, Gulshan-2, Dhaka.
10 3044 0301 Naogaon Br., Geetanjoly Shopping Complex, 321, Main Road, Naogaon.
11 3045 0105 Foreign [Link], 64 Motijheel C/A, Dhaka-1000.
Trade Finance processing Centre-Dhaka, Head Office (International Division),
12 3046 0114
Chini Shilpa Bhaban 3, Dilkusha C/A, Dhaka.
13 3047 0152 Narayanganj Branch, 207, B.B. Road, Narayanganj.
14 3048 0106 Dhanmondi Branch, House No. 17/1, Road No. 6, Dhanmondi R/A, Dhaka.
Jubilee road islami Banking Branch, Modina Tower, 57 Jubilee Road, Kotwali,
15 3049 0004
Chattogram.
16 3050 0402 Rajshahi Branch, Shakherchak, Alupotti more, Rajshahi.
17 3051 0110 Motijheel Branch, Surma Tower (1st floor), 59/2, Purana Paltan, Dhaka.
18 3052 0111 Dholaikhal Branch, 119/B/1 New, Distillary Road, Sutrapur, Dhaka.
Banani Branch, Green Grandeur (Ground & 1st Fl) 58/E, Kemal Ataturk Ave.,
19 3053 0112
Banani C/A, Dhaka.
20 3054 0113 Uttara Branch, 3 and 3A, Giant Business Tower, Jasimuddin, Uttara, Dhaka.
Bhatiary Branch, Newaz Market, Uttar Bazar, Bhatiary, Sitakunda,
21 3055 0003
Chattogram.
Mirpur Branch, Holding No. 203/A, 203/1, Senpara Parbata (1st, 2nd floor),
22 3056 0115
Mirpur-10, Dhaka.

47. BRAC BANK LIMITED (FI ID - 72)

FI
SL ADs
Branch Name And Address of Authorised Dealers
No Code
Code
Gulshan Branch, House # 50, (Gf), Road # 03, Plot # 02, Block # Sw (H) -7,
1 3085 0100
Gulshan-1, Dhaka.
Agrabad Branch, C&F Tower, 1222 Sheikh Mujib Road (1st Floor), Agrabad,
2 3086 0001
Chattogram.
3 3087 0104 Motijheel Branch, 107, Motijheel C/A, Dhaka.

54
 CODE-1

48. NRB COMMERCIAL BANK LIMITED (FI ID - 76)

FI
SL ADs
Branch Name And Address of Authorised Dealers
No Code
Code
1 3136 0101 Head Office, 114, Motijheel C/A, Dhaka-1000.
2 3137 0102 Principal Branch, 114, Motijheel C/A, Dhaka-1000.
3 3138 0103 Gulshan Branch, Silver Tower, 52, Gulshan Avenue, Gulshan -1, Dhaka.
4 3139 0001 Agrabad Branch, 37, Qudaeri Chamber, Agrabad C/A, Chattogram.
5 3140 0109 Uttara Br., Masum Plaza, Road#15, Rabindra Swarani, Uttara (Sec-3), Dhaka.
Dhanmondi Branch, Mir Nur Square, House # 43, Road # 2/A (New) Satmosjid
6 3141 0111
Road, Dhanmondi, Dhaka-1209.
7 3142 0002 O.R. Nizam Road Br., Atlanta Tread Center, GEC Mor, Chattogram.
8 3143 0127 Hatirpool Br., Ocean Beauty Tower,15/1, Shah Shaheb Road, Ramna, Dhaka.
9 3144 0117 Banani Branch, Rosebard, H-155, R-11, 13/B, Block-E, Banani, Dhaka

49. SOUTH BANGLA AGRICULTURE & COMMERCE BANK LTD (FI ID - 77)

FI
SL ADs
Branch Name And Address of Authorised Dealers
No Code
Code
Head Office, Trade Processing Unit, Sun Moon Star Tower, 37 Dilkusha C/A,
1 3201 0101
Dhaka – 1000.
2 3202 0102 Principal Branch, Zaman Chamber, 47 Dilkusha C/A, Dhaka-1000.
3 3203 0001 Agrabad Branch, 96, Agrabad C/A, Chattogram.
4 3204 0201 Khulna Branch, Chamber Building Complex, 05, KDA Avenue , Khulna.
5 3205 0104 Gulshan Branch, Casablanca 114, Gulshan Avenue, Dhaka-1212.
Uttara Br., Plot-71, Sector-07, Cosmo Shopping Centre, Azampur, Uttara,
6 3206 0106
Dhaka.

50. MEGHNA BANK LIMITED (FI ID - 78)

FI
SL ADs
Branch Name And Address of Authorised Dealers
No Code
Code
Head Office, Suvastu Imama Square (Level-6), 65 Gulshan Avenue, Gulshan-
1 3251 0101
01, Dhaka-1212.
Principal Branch, Suvastu Imama Square (Ground Floor), 65 Gulshan Avenue,
2 3252 0102
Gulshan-01, Dhaka-1212.
3 3253 0001 Agrabad Branch, Delwar Tower, 104, Agrabad C/A, Chattogram.
4 3254 0104 Motijheel Branch, Central Insurance Bhaban, 7-8 Motijheel C/A, Dhaka.
Narayangonj Branch, Hazi Hashem Trade Center, 55/A, S.M. Maleh Road,
5 3255 0108
Tanbazar, Narayangonj.

55
 CODE-1

51. THE FARMERS BANK LIMITED (FI ID - 80)

FI
SL ADs
Branch Name And Address of Authorised Dealers
No Code
Code
Gulshan Corporate Branch, Lotus Kamal Tower-2 (Level-2), 59-61 Gulshan
1 3301 0102
South Avenue, Gulshan-1, Dhaka-1212
Head Office, Lotus Kamal Tower-2 (Level-5), 59-61 Gulshan South Avenue,
2 3302 0101
Gulshan-1, Dhaka-1212
3 3303 0104 Motijheel Branch, Elite House, 54, Motijheel C/A, Dhaka-1000.

4 3304 0114 Imamgonj Branch, 157 Biren Bose Street, Mit Ford Road, Dhaka.

52. MIDLAND BANK LIMITED (FI ID - 79)

FI
SL ADs
Branch Name And Address of Authorised Dealers
No Code
Code
Head office, N.B. Tower (Level 6-9), 40/7 North Avenue, Gulshan 2, Dhaka
1 3351 0101
1212.
Dilkusha Corporate Branch, Chini Shilpa Bhaban, 3, Dilkusha C/A, Dhaka-
2 3352 0103
1000.
3 3353 0001 Agrabad Branch, As- Salam Tower (1st Floor), 57, Agrabad C/A, Chattogram.
Principal Branch, Hong Kong Shanghai Tower (Ground & 1st Floor), Plot
4 3354 0102
#106, Road#11, Block#C, Banani, Dhaka-1213.
Gulshan Branch, NB Tower, Level-5, 40/7 North Avenue, Gulshan-2, Dhaka-
5 3355 0111
1212.

53. UNION BANK LIMITED (FI ID - 82)

FI
SL ADs
Branch Name And Address of Authorised Dealers
No Code
Code
1 3401 0102 Gulshan Br., 72, Bahela Tower, Gulshan Avenue, Gulshan-1, Dhaka.

2 3402 0104 Dilkusha Branch, Chand Mansion, 66, Dilkusha, Dhaka-1000.

International Division, Head Office, 72, Bahela Tower, Gulshan Avenue,
3 3403 0101
Gulshan-1, Dhaka.
Khatungonj Branch, 177, Siddique Tower, 1st, 2nd & 3rd Floor, Khatungonj,
4 3404 0003
Chattogram.
5 3405 0008 Agrabad Branch, 59, Agrabad C/A, Chattogram.

6 3406 0108 Panthapath Branch, Address: 44/7 City tower, West Panthapath, Dhaka.

7 3407 0103 Hatkhola Branch, Ittefaq Bhaban, 1, Ramkrishna Mission Road, Dhaka.
Banani Branch, Assurance Nazir Tower, Holding-65, Kamal Ataturk Avenue,
8 3408 0110
Banani, Dhaka.

56
 CODE-1
54. NRB BANK LIMITED (FI ID - 83)

FI
SL ADs
Branch Name And Address of Authorised Dealers
No Code
Code
1 3451 0102 Gulshan Principal Branch, Simple Tree - Anarkali, 89 Gulshan Avenue, Dhaka.
2 3452 0101 Corporate Head Office, Simple Tree - Anarkali , 89 Gulshan Avenue, Dhaka.
Chattogram Main Br., World Trade Center, 102-103 Agrabad C/A,
3 3453 0001
Chattogram.
4 3454 0109 Dilkusha Branch, PFI Tower (1st Floor), 56-57 Dilkusha C/A, Dhaka-1000.

55. MODHUMOTI BANK LIMITED (FI ID - 85)

FI
SL ADs
Branch Name And Address of Authorised Dealers
No Code
Code
1 3501 0101 Head Office, DCCI Building (3rd, 4th floor), 65 & 66, Motijheel Road, Dhaka.
2 3502 0102 Motijheel Br.,DCCI Building (Ground floor), 65 & 66, Motijheel Road, Dhaka.
3 3503 0103 Gulshan Branch, Bengal House, 75, Gulshan Avenue, Dhaka.
4 3504 0001 Agrabad Branch, Dar-E-Shahidi, 69, Ward # 27, Agrabad C/A, Chattogram.
5 3505 0108 Uttara Branch, Singapore Plaza, Plot-17, Road-02, Sector-03, Uttara, Dhaka.
6 3506 0106 Mitford Branch, 57 & 58, Road No-22 & 23, Mitford Road, Lalbagh, Dhaka.

56. NRB GLOBAL BANK LIMITED (FI ID - 84)

FI
SL ADs
Branch Name And Address of Authorised Dealers
No Code
Code
1 3551 0101 Head Office, Khandker Tower, 94, Gulshan Avenue, Gulshan 1, Dhaka.
2 3552 0102 Gulshan Cor. Br., Khandker Tower, 94, Gulshan Avenue, Gulshan 1, Dhaka.
3 3553 0001 Agrabad Br, Palm View (Ground Floor) 101, Agrabad C/A, Chattogram.
4 3554 0103 Motijheel Br, Modern Mansion 53, Motijheel C/A, Dhaka-1000.
Khatunganj Br, Sobhan Bhaban, 601 Ramjoy Mohazon Lane, Kotwali,
5 3555 0012
Chattogram.

57. SHIMANTO BANK LIMITED (FI ID - 50)

FI
SL ADs
Branch Name And Address of Authorised Dealers
No Code
Code
Head Office, Road-2, Bir Uttam M.A. Sharak, Ward-15, Shimanto Square,
1 3601 0102
Dhanmondi, Dhaka.
Principal Branch, Road-2, Bir Uttam M.A. Sharak, Ward-15, Shimanto Square,
2 3602 0101
Dhanmondi, Dhaka
Agrabad Branch, Commercial Court Building, Holding-95, Commerce College
3 3603 0002
Road, Ward-28, Chattogram

57
58
CODE NUMBER FOR OFFSHORE BANKING UNIT

59
60
 ANNEXURE (CODE-1)

CODE NUMBER FOR OFFSHORE BANKING UNITS

1. AGRANI BANK LIMITED (FI ID - 11)

Offshore
SL Name & Address of Offshore Banking Concerned AD Reporting FI
Banking Unit
No Unit Code Branch Code
Code
Off shore Banking Unit, Chattogram
1 ------ 0035 0093
EPZ, Chattogram

2. STANDARD CHARTERED BANK (FI ID - 23)

Offshore
SL Name & Address of Offshore Banking Concerned AD Reporting FI
Banking Unit
No Unit Code Branch Code
Code
Zone Complex, Ground Floor, DEPZ,
01 23000501 2490 0031
Savar, Dhaka, Bangladesh

3. STATE BANK OF INDIA (FI ID - 24)

Offshore
SL Name & Address of Offshore Banking Concerned AD Reporting FI
Banking Unit
No Unit Code Branch Code
Code
Offshore Banking Unit, 24-25, Dilkusha
1 24000131 2688 0001
C/A,Dhaka,Bangladesh
Offshore Banking Unit,Hoo Plaza, 263/1,
3 24000232 2689 0002
Jubilee Road,Chattogram,Bangladesh

4. CITIBANK, N.A. (FI ID-26 )

Offshore
SL Name & Address of Offshore Banking Concerned AD Reporting FI
Banking Unit
No Unit Code Branch Code
Code
Room # 78-79, Zone Service Complex,
1 26020110 2787 0201
DEPZ, Ganakbari, Savar, Dhaka
8 Zone Service Complex, Chattogram
2 26000116 2788 0001
EPZ, South Halishahar, Chattogram

5. COMMERCIAL BANK OF CEYLON PLC (FI ID-27 )

Offshore
SL Name & Address of Offshore Banking Concerned AD Reporting FI
Banking Unit
No Unit Code Branch Code
Code
OBU Dhaka, 49 Gulshan Avenue, Dhaka-
1 27000507 2655 0005
1212
OBU Chattogram, Zone Service
2 27000108 2656 0001
Complex, CEPZ, Chattogram

61
 ANNEXURE (CODE-1)

6. AB BANK LIMITED (FI ID-41 )

Offshore
SL Name & Address of Offshore Banking Concerned AD Reporting FI
Banking Unit
No Unit Code Branch Code
Code
EPZ Branch, Bay Shopping Centre, P.O.
1 41000519 EPZ, South Halishahar, P.S. Bandar, 0676 0005
Chattogram.

7. ISLAMI BANK BANGLADESH LIMITED (FI ID-42 )

Offshore
SL Name & Address of Offshore Banking Concerned AD Reporting FI
Banking Unit
No Unit Code Branch Code
Code
HOCC Branch,40 Dilkusha C/A,Dhaka-
1 42021142 0887 0211
1000
3 CDA, Sk. Mujib Road, Agrabad C/A,
2 42000144 0866 0001
Chattogram
29,Kushal Centre,Sector# 03,
3 42023043 0898 0230
Uttara,Dhaka-1230

8. NATIONAL BANK LIMITED (FI ID- 43)

Offshore
SL Name & Address of Offshore Banking Concerned AD Reporting FI
Banking Unit
No Unit Code Branch Code
Code
9 Bir Uttam A.K. Khandaker Road,
1 43021513 0947 0215
Mohakhali C/A, Dhaka
2 43002501 48, Dilkusha C/A, Dhaka 0930 0025

9. THE CITY BANK LIMITED (FI ID-44 )

Offshore
SL Name & Address of Offshore Banking Concerned AD Reporting FI
Banking Unit
No Unit Code Branch Code
Code
Rashid tower, Level-8, House-11, Road-
1 44001918 0728 0019
21, Gulshan-1, Dhaka-1212, Bangladesh.
Agrabad Br., House#Banani Complex,
942/A, Area: Agrabad C/A, RD# Sheikh
2 44000126 0731 0001
Mujib road, PO: Bandar, PS: Double
Moorning, Dist: Chattogram.

10. IFIC BANK LIMITED (FI ID-45 )

Offshore
SL Name & Address of Offshore Banking Concerned AD Reporting FI
Banking Unit
No Unit Code Branch Code
Code
Federation Branch, Off-Shore Banking
1 ----- 0807 0016
Unit, 60, Motijheel C/A, Dhaka-1000.

62
 ANNEXURE (CODE-1)

11. UNITED COMMERCIAL BANK LIMITED (FI ID-46 )

Offshore
SL Name & Address of Offshore Banking Concerned AD Reporting FI
Banking Unit
No Unit Code Branch Code
Code
Corporate Branch, Plot- CWS-(A)-1,
1 46019529 Road No- 34 Gulshan Avenue, Dhaka- 1018 0204
1212

12. PUBALI BANK LIMITED (FI ID- 47)

Offshore
SL Name & Address of Offshore Banking Concerned AD Reporting FI
Banking Unit
No Unit Code Branch Code
Code
Offshore Banking Unit, Principal Branch,
1 0479001 AA Bhaban-Level-4,23 Motijheel 0201 0296
C/A,Dhaka-1000
Offshore Banking Unit-Agrabad Branch,
2 0479002 Sattar Chamber(Ground Floor),99 Agrabad 0204 0026
C/A,Chattogram

13. UTTARA BANK LIMITED (FI ID- 48)

Offshore
SL Name & Address of Offshore Banking Concerned AD Reporting FI
Banking Unit
No Unit Code Branch Code
Code
International Division, Head Office, 47
Bir Uttam Shahid Asfaqus Samad Sarak
1 48011801 0431 0118
(Formerly 90, Motijheel Commercial
Area) Motijheel, Dhaka.

14. EASTERN BANK LIMITED (FI ID- 52)

Offshore
SL Name & Address of Offshore Banking Concerned AD Reporting FI
Banking Unit
No Unit Code Branch Code
Code
Off-Shore Banking Unit, Jiban Bima
1 52010105 1471 0101
Bhaban, 10, Dilkusha C/A, Dhaka-1000

15. NCC BANK LIMITED (FI ID- 53)

Offshore
SL Name & Address of Offshore Banking Concerned AD Reporting FI
Banking Unit
No Unit Code Branch Code
Code
NCC Bank Bhaban Branch(Offshore
1 530109 1628 0107
Banking Unit) Dhaka

63
 ANNEXURE (CODE-1)

16. PRIME BANK LIMITED (FI ID- 54)

Offshore
SL Name & Address of Offshore Banking Concerned AD Reporting FI
Banking Unit
No Unit Code Branch Code
Code
Offshore Banking Units,
Dhaka Export Processing Zone
1 54021709 Room No: 75-76, 3rd Floor,Zone Service 1540 0202
Building, Dhaka Export Processing Zone,
Savar, Dhaka
Offshore Banking Units,
Adamjee Export Processing Zone,
2 54039314 1540 0202
Adamjee EPZ Holding # 4 Siddirganj,
Narayangan
Off-shore Banking Unit,
Chattogram Export Processing Zone,
3 54001711 Zone Services Building, Ground 1540 0202
Floor,West Wing South Block, CEPZ,
Chattogram

17. SOUTHEAST BANK LIMITED (FI ID- 55)

Offshore
SL Name & Address of Offshore Banking Concerned AD Reporting FI
Banking Unit
No Unit Code Branch Code
Code
Offshore Banking Unit (DEPZ), Room
1 55021727 no-77, Dhaka Export Processing Zone, 1345 0217
Savar, Dhaka
Offshore Banking Unit (CEPZ), 1st Floor
(East side, North Block) Zone Service
2 55003028 1352 0030
Complex, Chattogram Export Processing
Zone, Chattogram

18. DHAKA BANK LIMITED (FI ID- 56)

Offshore
SL Name & Address of Offshore Banking Concerned AD Reporting FI
Banking Unit
No Unit Code Branch Code
Code
Offshore Banking Unit, DEPZ, Room
No# 51, Zone Services Building, Dhaka
1 56021206 Export Processing Authority (GANAK 1403 0201
Bari), Dhamsona Union, Thana# Savar,
Dhaka.
Chattogram Export Processing Zone,
(Off-shore Banking Unit), Chattogram,
2 56140401 1404 0016
Zone Services Complex CEPZ (Ground
Floor), Chattogram.

64
 ANNEXURE (CODE-1)

19. AL-ARAFAH ISLAMI BANK LIMITED (FI ID- 57)

Offshore
SL Name & Address of Offshore Banking Concerned AD Reporting FI
Banking Unit
No Unit Code Branch Code
Code
Offshore Banking Unit, Motijheel
1 579001 Branch, Rahman Mansion, 161 Motijheel 1066 0201
C/A, Dhaka-1000

20. SOCIAL ISLAMI BANK LIMITED (FI ID-58 )

Offshore
SL Name & Address of Offshore Banking Concerned AD Reporting FI
Banking Unit
No Unit Code Branch Code
Code
International Division, City Center,
1 58021441 1213 0214
Level-19, 90/1, Motijheel C/A, Dhaka.

21. DUTCH-BANGLA BANK LIMITED (FI ID-59)

Offshore Reporting FI
SL Name & Address of Offshore Banking Concerned AD
Banking Unit Branch Code
No Unit Code
Code
1 59011540 Off-Shore Banking DEPZ Unit 1686 0115
2 59000139 Off-Shore Banking CEPZ Unit 1674 0001

22. MERCANTILE BANK LIMITED (FI ID-60)

Offshore
SL Name & Address of Offshore Banking Concerned AD Reporting FI
Banking Unit
No Unit Code Branch Code
Code
Gulshan OBU, Hosna Center (1st Floor),
1. 60011333 Suite No. 103-109, 106 Gulshan Avenue, 1759 0113
Gulshan, Dhaka
Chattogram EPZ OBU, S A Tower,
2. 60000834 Airport Road, South Halisahar, Bandar, 1743 0001
Chattogram

23. STANDARD BANK LIMITED (FI ID-61)

Offshore
SL Name & Address of Offshore Banking Concerned AD Reporting FI
Banking Unit
No Unit Code Branch Code
Code
Offshore Banking Unit Principal Branch-
1 61010045 1809 0100
Dhaka
Offshore Banking Unit Gulshan Branch-
2 61010346 1816 0103
Dhaka
Offshore Banking Unit Agrabad Branch-
3 61000947 1814 0003
Chattogram

65
 ANNEXURE (CODE-1)

24. ONE BANK LIMITED (FI ID-62)

Offshore
SL Name & Address of Offshore Banking Concerned AD Reporting FI
Banking Unit
No Unit Code Branch Code
Code
Offshore Banking Unit- Agabad, HRC
1 62000138 Bhaban, 64-66, Agrabad C/A, 1878 0001
Chattogram
Offshore Banking Unit, Gulshan, 97,
2 62010137 1880 0101
Gulshan Avenue, Dhaka

25. EXPORT IMPORT BANK OF BANGLADESH LIMITED (FI ID-63)

Offshore
SL Name & Address of Offshore Banking Concerned AD Reporting FI
Banking Unit
No Unit Code Branch Code
Code
Offshore Banking Unit, Motijheel
1 63010035 Branch, Sharif Mansion, 56-57 Motijheel 1945 0100
C/A, Dhaka-1000
Offshore Banking Unit, Agrabad Branch,
2 63000136 World Trade Center (1st floor), 102-103 1946 0001
Agrabad C/A, Chattogram-4100
Offshore Banking Unit, Gulshan Branch,
Delta Life Tower, Plot # 37, Road # 45 &
3 63010301 1949 0103
90, Gulshan North C/A, Gulshan-2,
Dhaka-1212

26. MUTUAL TRUST BANK LTD (FI ID-65)

Offshore
SL Name & Address of Offshore Banking Concerned AD Reporting FI
Banking Unit
No Unit Code Branch Code
Code
Offshore Banking Unit, Principal Office
1 65010023 2217 0100
Dhaka

27. THE PREMIER BANK LIMITED (FI ID-66)

Offshore
SL Name & Address of Offshore Banking Concerned AD Reporting FI
Banking Unit
No Unit Code Branch Code
Code
1 66015121 OBU, Banani, Dhaka 2149 0100
2 66000122 OBU, Agrabad, Chattogram 2151 0001

28. BANK ASIA LIMITED (FI ID-68)

Offshore
SL Name & Address of Offshore Banking Concerned AD Reporting FI
Banking Unit
No Unit Code Branch Code
Code
Offshore Banking Unit, Zone Service
1 68000712 2094 0007
Complex, 1st Floor, CEPZ, Chattogram

66
 ANNEXURE (CODE-1)
29. TRUST BANK LIMITED (FI ID-69)
Offshore
SL Name & Address of Offshore Banking Concerned AD Reporting FI
Banking Unit
No Unit Code Branch Code
Code
Offshore Banking Unit,
Dilkusha Corporate Branch, Peoples
1 69010548 2359 0105
Insurance Bhaban (1st Floor), 36
Dilkusha C/A, Dhaka-1000

30. SHAHJALAL ISLAMI BANK LIMITED (FI ID-70)

Offshore
SL Name & Address of Offshore Banking Concerned AD Reporting FI
Banking Unit
No Unit Code Branch Code
Code
Offshore Banking Unit, Gulshan
Shahjalal Islami Bank Tower (6th Floor)
1 70010317 2965 0103
Plot # 04, Block # CWN(C), Gulshan
Avenue Gulshan, Dhaka-1212

31. JAMUNA BANK LIMITED (FI ID-71)

Offshore
SL Name & Address of Offshore Banking Concerned AD Reporting FI
Banking Unit
No Unit Code Branch Code
Code
Jamuna Bank Limited, Offshore Banking
1 71010520 Unit, 116 Gulshan Avenue,Gulshan-2, 3043 0105
Dhaka.

32. BRAC BANK LIMITED (FI ID-72)

Offshore
SL Name & Address of Offshore Banking Concerned AD Reporting FI
Banking Unit
No Unit Code Branch Code
Code
1 ------ Brac Bank Limited. Gulshan Branch 3085 0100

33. WOORI BANK LIMITED (FI ID-73)

Offshore
SL Name & Address of Offshore Banking Concerned AD Reporting FI
Banking Unit
No Unit Code Branch Code
Code
Woori Bank, Off-Shore Banking Unit.
01 02000102 2721 0001
65, Gulshan Avenue, Dhaka-1212

67
 ANNEXURE (CODE-1)

34. THE HONGKONG AND SHANGHAI BANKING COR. LIMITED (FI ID-74)
Offshore
SL Name & Address of Offshore Banking Concerned AD Reporting FI
Banking Unit
No Unit Code Branch Code
Code
Off-shore Banking Unit, Dhaka Branch,
Global Trade and Receivables Finance,
1 749001 Level-12, Shanta Western Tower, 186, 2853 0001
Bir Uttam Mir Shawkat Ali Road,
Tejgaon Industrial Area, Dhaka-1208.

35. MODHUMOTI BANK LIMITED (FI ID- 85)

Offshore
SL Name & Address of Offshore Banking Concerned AD Reporting FI
Banking Unit
No Unit Code Branch Code
Code
Offshore Banking Unit, Add: 1st Floor of
1 859001 Zone Services Complex (Room Nos. 29- 3502 0102
30) CEPZ, Chattogram.

68
CURRENCY CODES

69
70
 CODE-2

CURRENCY CODES
Code No.
EDW Currency-ID Currency Short Name
(Use for ADs)
00 959 Gold (Resident Bangladesh Taka) XAU
01 840 U.S. Dollar USD
02 124 Canadian Dollar CAD
03 608 Philippines Peso PHP
04
05
06
07 Irish Pound
08
09 400 Jordan Dinar JOD
10 826 U.K. Pound Sterling GBP
11 36 Australian Dollar AUD
12 554 New Zealand Dollar NZD
13 586 Pakistani Rupee PKR
14 104 Myanmar Kyat MMK
15 144 Sir-Lankan Rupee LKR
16 356 Indian Rupee INR
17 458 Malaysian Ringgit MYR
18 344 Hong Kong Dollar HKD
19 50 Bangladesh Taka BDT
20 702 Singapore Dollar SGD
21 404 Kenyan Shilling KES
22 780 Trinidad and Tobago Dollar TTD
23
24
25
26
27
28
29 894 Zambian Kwacha ZMK
30 208 Danish Krone DKK
31 French Franc
32 578 Norwegian Krone NOK
33 Netherlands Guilder
34 Portuguese Escudo
35 752 Swedish Krona SEK
36 Italian Lira
37 Belgium Franc
38 756 Swiss Franc (Switzerland) CHF
39 Deutsche Mark
40 818 Egyptian Pound EGP
41 512 Omani Riyal OMR
42 682 Saudi Arabian Riyal SAR
43 364 Iranian Riyal IRR
44 203 Czech (Czech Republic) Koruna CZK
45
46
47 989 ACU (Asian Clearing Union) EURO ACU-E
48
49

71
 CODE-2

Code No.
EDW Currency-ID Currency Short Name
(Use for ADs)
50 410 Korean (South) Won KRW
51 Korean (North) Won
52 96 Bruneial Dollar BND
53 886 Yemeni Riyal YER
54
55
56
57
58
59
60 Sudanese Pound
61 Afghani (Afghanistan)
62 Malawi Kwacha
63 Austrian Shilling
64 Tanzanian Shilling
65 Brazillian Cruzeiro
66
67 156 Chinese Renminbi Yuan CNY
68 Ethiopian Birr
69 Ghanian Cedi
70
71 360 Indonesian Rupiah IDR
72 Finsh Markka
73 Iraqi Dinar
74 Libyan Dinar
75 392 Japanese Yen JPY
76 991 ACU (Asian Clearing Union)Yen ACU-Y
77 Lebanese Pound
78 Moroccan Dirham
79 Spanish Peseta
80
81 760 Syrian Pound SYP
82
83 Turkish Lira
84 Romanian Leu
85 764 Thai Baht THB
86 978 EURO EUR
87 643 Russian Rouble RUB
88 Nigerian Noira
89
90 414 Kuwaiti Dinar KWD
91 524 Nepalese Rupee NPR
92 Algerian Dinar
93 634 Qatar Riyal QAR
94 48 Bahrain Dinar BHD
95 Uganda Shilling
96 784 U.A.E Dirham AED
97 999 SDR(Special Drawing Right) SDR
98 987 ACU (Asian Clearing Union) Dollar ACU-D
99 ID (Islamic Dinar)

72
REGION AND COUNTRY/TERRITORY/INTERNATIONAL BODIES

73
74
 CODE-3

REGION AND COUNTRY/TERRITORY

(Alphabetically Arranged)
COUNTRY NAME EDW COUNTRY CODE
COUNTRY-ID (Use for ADs)
AFGHANISTAN 4 1220
ALAND ISLANDS 248 2601
ALBANIA 8 2100
ALGERIA 12 2501
AMERICAN SAMOA 16 1221
ANDORRA 20 2024
ANGOLA 24 2554
ANGUILLA 660 0148
ANTARCTICA 10 2602
ANTIGUA AND BARBUDA 28 0122
ARGENTINA 32 0116
ARMENIA 51 1314
ARUBA 533 0149
AUSTRALIA 36 1222
AUSTRIA 40 2001
AZERBAIJAN 31 1312
BAHAMAS 44 0124
BAHRAIN 48 1214
BANGLADESH 50 9999
BARBADOS 52 0125
BELARUS 112 2114
BELGIUM 56 2002
BELIZE 84 0126
BENIN 204 2512
BERMUDA 60 0127
BHUTAN 64 1260
BOLIVIA, PLURINATIONAL STATE OF 68 0101
BOSNIA AND HERZEGOVINA 70 2123
BOTSWANA 72 2502
BOUVET ISLAND 74 2603
BRAZIL 76 0117
BRITISH INDIAN OCEAN TERRITORY 86 2604
BRITISH VIRGIN ISLANDS 92 2025
BRUNEI DARUSSALAM 96 1203
BULGARIA 100 2101
BURKINA FASO (UPPER VOLTA) 854 2104
BURUNDI 108 2506
CAMBODIA 116 1302
CAMEROON 120 2507
CANADA 124 0200

75
 CODE-3

REGION AND COUNTRY/TERRITORY

(Alphabetically Arranged)
COUNTRY NAME EDW COUNTRY CODE
COUNTRY-ID (Use for ADs)
CAPE VERDE 132 2503
CAYMAN ISLANDS 136 1224
CENTRAL AFRICAN REPUBLIC 140 2535
CHAD 148 2508
CHILE 152 0118
CHINA PEOPLE‟S REPUBLIC (P.R) 156 1301
CHRISTMAS ISLAND 162 1270
COCOS (KEELING) ISLANDS 166 1271
COLOMBIA 170 0102
COMOROS 174 2509
CONGO 178 2529
COOK ISLANDS 184 1268
COSTA RICA 188 0103
COTE D‟IVOIRE (IVORY COAST) 384 2518
CROATIA 191 2121
CUBA 192 0300
CYPRUS 196 2017
CZECH REPUBLIC 203 2102
DENMARK 208 2003
DJIBOUTI 262 2504
DOMINICA 212 0129
DOMINICAN REPUBLIC 214 0105
EAST TIMOR 626 2126
ECUADOR 218 0106
EGYPT 818 2505
EL SALVADOR 222 0114
EPZ 9900 2998
EQUATORIAL GUINEA 226 2520
ERITREA 232 3001
ESTONIA 233 2120
ETHIOPIA 231 2521
FALKLAND ISLANDS (MALVINAS) 238 0138
FAROE ISLANDS 234 2023
FIJI 242 1263
FINLAND 246 2105
FRANCE 250 2005
FRENCH POLYNESIA 258 1253
FRENCH SOUTHERN TERRITORIES 260 2605
GABON 266 2514
GAMBIA 270 2522

76
 CODE-3

REGION AND COUNTRY/TERRITORY

(Alphabetically Arranged)
COUNTRY NAME EDW COUNTRY CODE
COUNTRY-ID (Use for ADs)
GEORGIA 268 2115
GERMANY 276 2004
GHANA 288 2523
GIBRALTAR 292 2018
GILBERT 9952 1254
GREECE 300 2007
GREENLAND 304 0130
GRENADA 308 0131
GUADELOUPE 312 0132
GUAM 316 1255
GUATEMALA 320 0107
GUERNSEY 831 2031
GUIANA FRENCH 254 0133
GUINEA 324 2517
GUINEA-BISSAU 624 2536
GUYANA 328 0134
HAITI 332 0108
HEARD ISLAND AND MCDONALD ISLANDS 334 1272
HONDURAS 340 0109
HONG KONG, SAR OF CHINA 344 1204
HUNGARY 348 2106
ICELAND 352 2019
INDIA 356 1100
INDONESIA 360 1226
IRAN, ISLAMIC REPUBLIC OF 364 1227
IRAQ 368 1228
IRELAND 372 2020
ISLE OF MAN 833 2032
ITALY 380 2008
JAMAICA 388 0135
JAPAN 392 1229
JERSEY 832 2033
JORDAN 400 1211
KAZAKHSTAN 398 1309
KENYA 404 2537
KIRIBATI 296 1230
KOREA, DEMOCRATIC PEOPLE‟S REPUBLIC OF 408 1303
KOREA, REPUBLIC OF 410 1232
KOSOVO 896 2125
KUWAIT 414 1215

77
 CODE-3

REGION AND COUNTRY/TERRITORY

(Alphabetically Arranged)
COUNTRY NAME EDW COUNTRY CODE
COUNTRY-ID (Use for ADs)
KYRGYZSTAN 417 1313
LAOS PEOPLE‟S DEMOCRATIC REPUBLIC 418 1304
LATVIA 428 2119
LEBANON 422 1234
LESOTHO 426 2538
LIBERIA 430 2531
LIBYAN ARAB JAMAHIRIYA 434 2539
LIECHTENSTEIN 438 2029
LITHUANIA 440 2117
LUXEMBOURG 442 2009
MACAO , SAR OF CHINA 446 1235
MACEDONIA 807 2026
MADAGASCAR 450 2540
MALAWI 454 2541
MALAYSIA 458 1205
MALDIVES 462 1265
MALI 466 2519
MALTA 470 2021
MARSHALL ISLANDS 584 1225
MARTINIQUE 474 0150
MAURITANIA 478 2524
MAURITIUS 480 2542
MAYOTTE 175 2606
MEXICO 484 0110
MICRONESIA, FEDERATED STATES OF 583 1266
MOLDOVA, REPUBLIC OF 498 2116
MONACO 492 2030
MONGOLIA 496 1305
MONTENEGRO 499 2027
MONTSERRAT 500 0137
MOROCCO 504 2543
MOZAMBIQUE 508 2555
MYANMAR 104 1261
NAMIBIA 516 2560
NAURU 520 1237
NEPAL 524 1238
NETHERLANDS 528 2010
NETHERLANDS ANTILLES 530 0123
NEW CALEDONIA 540 1239
NEW ZEALAND 554 1223

78
 CODE-3

REGION AND COUNTRY/TERRITORY

(Alphabetically Arranged)
COUNTRY NAME EDW COUNTRY CODE
COUNTRY-ID (Use for ADs)
NICARAGUA 558 0111
NIGER 562 2525
NIGERIA 566 2544
NIUE 570 1273
NORFOLK ISLAND 574 1244
NORTHERN MARIANA ISLANDS 580 1267
NORWAY 578 2011
OMAN 512 1218
OTHERS 9997 2999
PAKISTAN 586 1201
PALAU 585 1269
PALESTINIAN TERRITORY, OCCUPIED 275 1212
PANAMA 591 0112
PAPUA NEW GUINEA 598 1245
PARAGUAY 600 0119
PERU 604 0120
PHILIPPINES 608 1240
PITCAIRN 612 2607
POLAND 616 2109
PORTUGAL 620 2012
PUERTO RICO 630 0151
QATAR 634 1216
REUNION 638 2526
ROMANIA 642 2110
RUSSIAN FEDERATION 643 2112
RWANDA 646 2561
SAINT BARTH‟LEMY 652 2608
SAINT HELENA 654 2545
SAINT KITTS AND NEVIS 659 0139
SAINT LUCIA 662 0140
SAINT MARTIN (FRENCH PART) 663 0152
SAINT PIERRE AND MIQUELON 666 0141
SAINT VINCENT AND THE GRENADINES 670 0142
SAN MARINO 674 2028
SAO TOME AND PRINCIPE 678 2559
SAUDI ARABIA 682 1241
SCOTLAND 374 2034
SENEGAL 686 2527
SERBIA 688 2111
SEYCHELLES 690 2546

79
 CODE-3

REGION AND COUNTRY/TERRITORY

(Alphabetically Arranged)
COUNTRY NAME EDW COUNTRY CODE
COUNTRY-ID (Use for ADs)
SIERRA LEONE 694 2547
SINGAPORE 702 1206
SLOVAKIA 703 2124
SLOVENIA 705 2122
SOLOMON ISLANDS 90 1256
SOMALIA 706 2548
SOUTH AFRICA 710 2570
SOUTH GEORGIA 239 2610
SOUTH SUDAN 737 2572
SPAIN 724 2016
SRI LANKA 144 1202
SUDAN 736 2549
SURINAME 740 0143
SVALBARD AND JAN MAYEN 744 2611
SWAZILAND 748 2550
SWEDEN 752 2013
SWITZERLAND 756 2014
SYRIAN ARAB REPUBLIC 760 1242
TAIWAN : PROVINCE OF CHINA 158 2565
TAJIKISTAN 762 1310
TANZANIA, UNITED REPUBLIC OF 834 2551
THAILAND 764 1247
TOGO 768 2528
TOKELAU 772 2612
TONGA 776 1250
TRINIDAD AND TOBAGO 780 0144
TUNISIA 788 2552
TURKEY 792 2015
TURKMENISTAN 795 1311
TURKS AND CAICOS ISLANDS 796 0153
TUVALU 798 1251
US VIRGIN ISLANDS 850 0145
UGANDA 800 2553
UKRAINE 804 2113
UNITED ARAB EMIRATES (UAE) 784 1219
UNITED KINGDOM (UK) 826 2000
UNITED STATES OF AMERICA (USA) 840 0000
UNITED STATES MINOR OUTLYING ISLANDS 581 2613
URUGUAY 858 0121
UZBEKISTAN 860 1308

80
 CODE-3

REGION AND COUNTRY/TERRITORY

(Alphabetically Arranged)
COUNTRY NAME EDW COUNTRY CODE
COUNTRY-ID (Use for ADs)
VANUATU 548 1252
VATICAN CITY 9953 2006
VENEZUELA, BOLIVARIAN REPUBLIC OF 862 0115
VIET NAM 704 1306
WALLIS AND FUTUNA 876 2614
WEST INDIES N.I.E. 9950 0146
WESTERN HAMP SHIRE 898 2127
WESTERN SAHARA 732 2571
WESTERN SAMOA 882 2609
WINDWARD ISLANDS 9951 0147
YEMEN, ARAB REPUBLIC OF 887 1213
ZAMBIA 894 2557
ZIMBABWE 716 2558

81
 CODE-3

REGION AND COUNTRY/TERRITORY

(Ascending Arrangement of Codes)
COUNTRY NAME EDW COUNTRY CODE
COUNTRY-ID (Use for ADs)
UNITED STATES (USA) 840 0000
BOLIVIA, PLURINATIONAL STATE OF 68 0101
COLOMBIA 170 0102
COSTA RICA 188 0103
DOMINICAN REPUBLIC 214 0105
ECUADOR 218 0106
GUATEMALA 320 0107
HAITI 332 0108
HONDURAS 340 0109
MEXICO 484 0110
NICARAGUA 558 0111
PANAMA 591 0112
EL SALVADOR 222 0114
VENEZUELA, BOLIVARIAN REPUBLIC OF 862 0115
ARGENTINA 32 0116
BRAZIL 76 0117
CHILE 152 0118
PARAGUAY 600 0119
PERU 604 0120
URUGUAY 858 0121
ANTIGUA AND BARBUDA 28 0122
NETHERLANDS ANTILLES 530 0123
BAHAMAS 44 0124
BARBADOS 52 0125
BELIZE 84 0126
BERMUDA 60 0127
DOMINICA 212 0129
GREENLAND 304 0130
GRENADA 308 0131
GUADELOUPE 312 0132
GUIANA FRENCH 254 0133
GUYANA 328 0134
JAMAICA 388 0135
MONTSERRAT 500 0137
FALKLAND ISLANDS (MALVINAS) 238 0138
SAINT KITTS AND NEVIS 659 0139
SAINT LUCIA 662 0140
SAINT PIERRE AND MIQUELON 666 0141
SAINT VINCENT AND THE GRENADINES 670 0142
SURINAME 740 0143

82
 CODE-3

REGION AND COUNTRY/TERRITORY

(Ascending Arrangement of Codes)
COUNTRY NAME EDW COUNTRY CODE
COUNTRY-ID (Use for ADs)
TRINIDAD AND TOBAGO 780 0144
U.S. VIRGIN ISLANDS 850 0145
WEST INDIES N.I.E. 9950 0146
WINDWARD ISLANDS 9951 0147
ANGUILLA 660 0148
ARUBA 533 0149
MARTINIQUE 474 0150
PUERTO RICO 630 0151
SAINT MARTIN (FRENCH PART) 663 0152
TURKS AND CAICOS ISLANDS 796 0153
CANADA 124 0200
CUBA 192 0300
INDIA 356 1100
PAKISTAN 586 1201
SRI LANKA 144 1202
BRUNEI DARUSSALAM 96 1203
HONG KONG, SAR OF CHINA 344 1204
MALAYSIA 458 1205
SINGAPORE 702 1206
JORDAN 400 1211
PALESTINIAN TERRITORY, OCCUPIED 275 1212
YEMEN, ARAB REPUBLIC OF 887 1213
BAHRAIN 48 1214
KUWAIT 414 1215
QATAR 634 1216
OMAN 512 1218
UNITED ARAB EMIRATES (UAE) 784 1219
AFGHANISTAN 4 1220
AMERICAN SAMOA 16 1221
AUSTRALIA 36 1222
NEW ZEALAND 554 1223
CAYMAN ISLANDS 136 1224
MARSHALL ISLANDS 584 1225
INDONESIA 360 1226
IRAN, ISLAMIC REPUBLIC OF 364 1227
IRAQ 368 1228
JAPAN 392 1229
KIRIBATI 296 1230
KOREA, REPUBLIC OF 410 1232
LEBANON 422 1234

83
 CODE-3

REGION AND COUNTRY/TERRITORY

(Ascending Arrangement of Codes)
COUNTRY NAME EDW COUNTRY CODE
COUNTRY-ID (Use for ADs)
MACAO, SAR OF CHINA 446 1235
NAURU 520 1237
NEPAL 524 1238
NEW CALEDONIA 540 1239
PHILIPPINES 608 1240
SAUDI ARABIA 682 1241
SYRIAN ARAB REPUBLIC 760 1242
NORFOLK ISLAND 574 1244
PAPUA NEW GUINEA 598 1245
THAILAND 764 1247
TONGA 776 1250
TUVALU 798 1251
VANUATU 548 1252
FRENCH POLYNESIA 258 1253
GILBERT 9952 1254
GUAM 316 1255
SOLOMON ISLANDS 90 1256
BHUTAN 64 1260
MYANMAR 104 1261
FIJI 242 1263
MALDIVES 462 1265
MICRONESIA, FEDERATED STATES OF 583 1266
NORTHERN MARIANA ISLANDS 580 1267
COOK ISLANDS 184 1268
PALAU 585 1269
CHRISTMAS ISLAND 162 1270
COCOS (KEELING) ISLANDS 166 1271
HEARD ISLAND AND MCDONALD ISLANDS 334 1272
NIUE 570 1273
TIMOR-LESTE 626 1274
CHINA PEOPLE‟S REPUBLIC (P.R) 156 1301
CAMBODIA 116 1302
KOREA, DEMOCRATIC PEOPLE'S REPUBLIC OF 408 1303
LAOS PEOPLE'S DEMOCRATIC REPUBLIC 418 1304
MONGOLIA 496 1305
VIET NAM 704 1306
UZBEKISTAN 860 1308
KAZAKHSTAN 398 1309
TAJIKISTAN 762 1310
TURKMENISTAN 795 1311

84
 CODE-3

REGION AND COUNTRY/TERRITORY

(Ascending Arrangement of Codes)
COUNTRY NAME EDW COUNTRY CODE
COUNTRY-ID (Use for ADs)
AZERBAIJAN 31 1312
KYRGYZSTAN 417 1313
ARMENIA 51 1314
UNITED KINGDOM (UK) 826 2000
AUSTRIA 40 2001
BELGIUM 56 2002
DENMARK 208 2003
GERMANY 276 2004
FRANCE 250 2005
VATICAN CITY 9953 2006
GREECE 300 2007
ITALY 380 2008
LUXEMBOURG 442 2009
NETHERLANDS 528 2010
NORWAY 578 2011
PORTUGAL 620 2012
SWEDEN 752 2013
SWITZERLAND 756 2014
TURKEY 792 2015
SPAIN 724 2016
CYPRUS 196 2017
GIBRALTAR 292 2018
ICELAND 352 2019
IRELAND 372 2020
MALTA 470 2021
FAROE ISLANDS 234 2023
ANDORRA 20 2024
BRITISH, VIRGIN ISLANDS 92 2025
MACEDONIA 807 2026
MONTENEGRO 499 2027
SAN MARINO 674 2028
LIECHTENSTEIN 438 2029
MONACO 492 2030
GUERNSEY 831 2031
ISLE OF MAN 833 2032
JERSEY 832 2033
SCOTLAND 374 2034
ALBANIA 8 2100
BULGARIA 100 2101
CZECH REPUBLIC 203 2102

85
 CODE-3

REGION AND COUNTRY/TERRITORY

(Ascending Arrangement of Codes)
COUNTRY NAME EDW COUNTRY CODE
COUNTRY-ID (Use for ADs)
BURKINA FASO 854 2104
FINLAND 246 2105
HUNGARY 348 2106
POLAND 616 2109
ROMANIA 642 2110
SERBIA 688 2111
RUSSIAN FEDERATION 643 2112
UKRAINE 804 2113
BELARUSSIA 112 2114
GEORGIA 268 2115
MOLDOVA, REPUBLIC OF 498 2116
LITHUANIA 440 2117
LATVIA 428 2119
ESTONIA 233 2120
CROATIA 191 2121
SLOVENIA 705 2122
BOSNIA AND HERZEGOVINA 70 2123
SLOVAKIA 703 2124
KOSOVO 896 2125
EAST TIMOR 626 2126
WESTERN HAMPSHIRE 898 2127
ALGERIA 12 2501
BOTSWANA 72 2502
CAPE VERDE 132 2503
DJIBOUTI 262 2504
EGYPT 818 2505
BURUNDI 108 2506
CAMEROON 120 2507
CHAD 148 2508
COMOROS 174 2509
BENIN 204 2512
GABON 266 2514
GUINEA 324 2517
COTE D'IVOIRE (IVORY COAST) 384 2518
MALI 466 2519
EQUATORIAL GUINEA 226 2520
ETHIOPIA 231 2521
GAMBIA 270 2522
GHANA 288 2523
MAURITANIA 478 2524

86
 CODE-3

REGION AND COUNTRY/TERRITORY

(Ascending Arrangement of Codes)
COUNTRY NAME EDW COUNTRY CODE
COUNTRY-ID (Use for ADs)
NIGER 562 2525
REUNION 638 2526
SENEGAL 686 2527
TOGO 768 2528
CONGO 178 2529
LIBERIA 430 2531
CENTRAL AFRICAN REPUBLIC 140 2535
GUINEA-BISSAU 624 2536
KENYA 404 2537
LESOTHO 426 2538
LIBYAN ARAB JAMAHIRIYA 434 2539
MADAGASCAR 450 2540
MALAWI 454 2541
MAURITIUS 480 2542
MOROCCO 504 2543
NIGERIA 566 2544
SAINT HELENA 654 2545
SEYCHELLES 690 2546
SIERRA LEONE 694 2547
SOMALIA 706 2548
SUDAN 736 2549
SWAZILAND 748 2550
TANZANIA, UNITED REPUBLIC OF 834 2551
TUNISIA 788 2552
UGANDA 800 2553
ANGOLA 24 2554
MOZAMBIQUE 508 2555
ZAMBIA 894 2557
ZIMBABWE 716 2558
SAO TOME AND PRINCIPE 678 2559
NAMIBIA 516 2560
RWANDA 646 2561
TAIWAN, PROVINCE OF CHINA 158 2565
SOUTH AFRICA 710 2570
WESTERN SAHARA 732 2571
SOUTH SUDAN 737 2572
ALAND ISLANDS 248 2601
ANTARCTICA 10 2602
BOUVET ISLAND 74 2603
BRITISH INDIAN OCEAN TERRITORY 86 2604

87
 CODE-3

REGION AND COUNTRY/TERRITORY

(Ascending Arrangement of Codes)
COUNTRY NAME EDW COUNTRY CODE
COUNTRY-ID (Use for ADs)
FRENCH SOUTHERN TERRITORIES 260 2605
MAYOTTE 175 2606
PITCAIRN 612 2607
SAINT BARTH‚LEMY 652 2608
WESTERN SAMOA 882 2609
SOUTH GEORGIA 239 2610
SVALBARD AND JAN MAYEN 744 2611
TOKELAU 772 2612
UNITED STATES MINOR OUTLYING ISLANDS 581 2613
WALLIS AND FUTUNA 876 2614
EPZ 9900 2998
OTHERS 9997 2999
ERITREA 232 3001
BANGLADESH 50 9999

88
 CODE-3

INTERNATIONAL BODIES
Code No. EDW SHORT
INTERNATIONAL BODIES
(Use for Ads) IB-ID NAME
2701 9991 ADB ASIAN DEVELOPMENT BANK
2702 9932 ACU ASIAN CLEARING UNION
2703 9935 AF ASIA FOUNDATION
2704 9901 BIS BANK FOR INTERNATIONAL SETTLEMENTS
2705 9936 BC BRITISH COUNCIL
COOPERATIVE FOR ASSISTANCE AND RELIEF
2706 9937 CARE
EVERYWHERE
CENTRE ON INTEGRATED RURAL DEVELOPMENT
2707 9938 CIRDAP
FOR ASIA AND THE PACIFIC
2708 9902 EU EUROPIAN UNION
2712 9903 FAO FOOD AND AGRICULTURAL ORGANIZATION
2714 9904 FF FORD FOUNDATION
UNITED NATIONS CENTRE FOR HUMAN
2722 9905 HABITAT
SETTLEMENT
2732 9906 IAEA INTERNATIONAL ATOMIC ENERGY AGENCY
INTERNATIONAL BANK FOR RECONSTRUCTION
2734 9907 IBRD
AND DEVELOPMENT (WORLD BANK)
INTERNATIONAL CENTRE FOR LIVING AQUATIC
2735 9939 ICLARM
RESOURCES MANAGEMENT
2736 9908 ICAO INTERNATIONAL CIVIL AVIATION ORGANISATION
INTERNATIONAL CENTRE FOR DIARRHOEAL
2737 9940 ICDDR,B
DISEASE RESEARCH, BANGLADESH
2740 9909 IDA INTERNATIONAL DEVELOPMENT ASSOCIATION
2742 9992 IDB ISLAMIC DEVELOPMENT BANK
INTERNATIONAL FUND FOR AGRICULTURAL
2744 9910 IFAD
DEVELOPMENT
2746 9993 IFC INTERNATIONAL FINANCE CORPORATION
INTERNATIONAL FEDERATION OF RED CROSS AND
2747 9941 IFRC
RED CRESCENT SOCIETIES
2748 9911 ILO INTERNATIONAL LABOUR ORGANIZATION
INTERNATIONAL UNION FOR CONSERVATION OF
2749 9942 IUCN
NATURE AND NATURE RESOURCES
INTER-GOVERNMENTAL MARITIME
2750 9912 IMCO
CONSULTATIVE ORGANIZATION
2752 9913 IMF INTERNATIONAL MONETARY FUND
2753 9943 IRRI INTERNATIONAL RICE RESEARCH INSTITUTE
2754 9914 ITU INTERNATIONAL TELECOMMUNICATION UNION
2755 9944 JICA JAPAN INTERNATIONAL COOPERATION AGENCY
OXFORD COMMITTEE FOR FEMINE RELIEF,
2756 9945 OXFAM
OXFAM INTERNATIONAL
2757 9933 OIC ORGANIZATION OF THE ISLAMIC COOPERATION
ORGANIZATION OF PETROLEUM EXPORTING
2758 9915 OPEC
COUNTRIES
SOUTH ASIAN ASSOCIATION FOR REGIONAL
2759 9934 SAARC
COOPERATION
UNITED NATIONS CONFERENCE ON TRADE AND
2760 9916 UNCTAD
DEVELOPMENT

89
 CODE-3

Code No. EDW SHORT INTERNATIONAL BODIES

(Use for Ads) IB-ID NAME
2761 9994 UNDP UNITED NATIONS DEVELOPMENT PROGRAMME
2762 9917 UNEP UNITED NATIONS ENVIRONMENT PROGRAMME
UNITED NATIONS EDUCATIONAL, SCIENTIFIC AND
2763 9918 UNESCO
CULTURAL ORGANIZATION
UNITED NATIONS FUND FOR POPULATION
2764 9916 UNFPA
ACTIVITIES
UNITED NATIONS HIGH COMMISSIONER FOR
2765 9920 UNHCR
REFUGEES
UNITED NATIONS INTERNATIONAL CHILDRENS'
2766 9921 UNICEF
EMERGENCY FUND
UNITED NATIONS INDUSTRIAL DEVELOPMENT
2767 9922 UNIDO
ORGANIZATION
UNITED NATIONS INSTITUTE FOR TRAINING AND
2768 9923 UNITAR
RESEARCH
2769 9926 UNSF UNITED NATIONS SPECIAL FUND
UNITED NATIONS RELIEF AND REHABILITATION
2770 9924 UNRRA
ADMINISTRATION
UNITED NATIONS RELIEF AND WORKS AGENCY
2771 9925 UNRWA
FOR PALESTINE REFUGEES IN THE NEAR EAST
2772 9927 UNU UNITED NATIONS UNIVERSITY
UNITED STATES AGENCY FOR INTERNATIONAL
2773 9946 USAID
DEVELOPMENT
2776 9928 WEP WORLD FOOD PROGRAMME
2777 9995 WHO WORLD HEALTH ORGANIZATION
WORLD INTELLECTUAL PROPERTY
2778 9929 WIPO
ORGANISATION
2779 9930 WMO WORLD METEOROLOGICAL ORGANISATION
2780 9931 WTO WORLD TRADE ORGANIZATION
2799 9996 --- INTERNATIONAL BODIES N.I.E.

90
MONEY CHANGER CODE

91
92
 CODE-4
CODE NUMBER FOR MONEY CHANGER

1. AGRANI BANK LIMITED (FI ID- 11)

Money Related
SL Money Changer’s
Address Changer Area Authorised
No Name
Code Dealer
Alam Money Benapole Check Post,
01 0017
Exchange Benapole, Jashore
Jashore
Jashore Money Benapole Check Post, Sharsha,
02 0229 Khulna Branch,
Changer Jashore
Jashore
Loknath Money
03 Bhomra Land Port, Satkhira 0263
Exchange
City Monetary Baytul Khaier, 48/A-B, Purana Principal
04 0086 Dhaka
Exchange Pvt Ltd Paltan , Dhaka-1000 Branch, Dhaka
Faridpur
Faridpur Money Chawk Bazar, Kapor Patty
05 0141 Dhaka Branch,
Exchange (Prothom Tola), Faridpur
Faridpur
Purana Paltan
Legal Money
06 56, Purana Paltan, Dhaka 0261 Dhaka Corporate
Changer
Branch, Dhaka
Maldahpatty
Shikder Money Hospital Road, Munshipara,
07 0463 Rangpur Branch,
Exchange Dinajpur
Dinajpur
Dhaka
Dhaka Sheraton Hotel Office
Borsha Money Sheraton Hotel
08 Complex, 1, Minto Road, 0044 Dhaka
Changing Cor. Branch
Ramna, Dhaka-1000.
Dhaka.
Amisha Para 350/361, Bank Road,
09 0021 Choumuhoni
Money Exchange Choumuhoni, Noakhali.
Chattogram Branch,
Montu Shaha Room 13, Hossain Market,
10 0301 Noakhali
Money Exchange Choumuhoni, Noakhali
M. S. Money Gonokpara Road, Shaheb Shaheb Bazar
11 0282
Changer Bazar, Rajshahi Corporate
Rajshahi
Reliance Money 19, Karim Super Market, Branch,
12 0420 Rajshahi
Changer Rajshahi

93
 CODE-4
2. JANATA BANK LIMITED (FI ID- 12)

Money Related
SL Money
Address Changer Area Authorised
No Changer’s Name
Code Dealer
A. H. Money 3/17, City heart, 67, Noyapaltan,
01 0001
Changer Dhaka
Binimoy Money 115-120, Motijheel C/A, Admjee
02 Exchange ltd Court, Dhaka.
0050
Bismillah Money 16, Baliadi Mention, Dilkusha C/A,
03 Changer Co. Ltd Dhaka.
0051
Jeny Money
04 Exchange Co.
Hazrat Shahjalal Airport 0228
Principal
Mega Money Baliadi mention, 16, Dilkusha,
05 0292 Dhaka Branch. (Local
Exchange Ltd. Dhaka.
New Prime Money Baliadi mention, 16, Dilkusha, office), Dhaka
06 Changer Dhaka.
0332
Shah Ali Money Admjee Court, 115-120, Motijheel,
07 Exchange Ltd. Dhaka
0458
Superlink Money Admjee Court, 115-120, Motijheel,
08 Changers ltd. Dhaka
0476
Zaman Money
09 Changing House
67, Dilkusha, Dhaka 0602
Ankon Money Dar-Us-salam Arcade, 14, Purana
10 0022
Exchange paltan, Dhaka.
Bokul Money Shokh Shopping Centre (S-12), 56,
11 Exchange Purana Paltan, Dhaka
0042
Capital Money
12 Changer
58, Purana Paltan, Dhaka 0081
Chakbazar Money
13 Exchange
R-118, 56, purana paltan, Dhaka 0084
Cumilla Money Taranga Complex, 19, Rajuk Avenue,
14 Exchange and Co. Motijheel, Dhaka.
0087
Dependent Money S-208, 30, Gulshan Avenue (N),
15 Changer Gulshan-2, Dhaka
0103
Dhaka Janata
16 Money Exchange
56, Purana Paltan, Dhaka. 0106
Foreign
Eastern Union
17 56, Purana Paltan, Dhaka. 0123 Exchange
Money Changing
Dhaka Corp. Br,
Hoque Money 113, Sokh Shopping Complex, 56,
18 Exchange Ent. Purana Paltan, Dhaka
0188 Purana Paltan,
Zami Money S-7, Landmark Shopping Centre, Dhaka
19 Changing House Gulshan-2, Dhaka
0224
The Liajo Money 124, DIT Extention Road, Hotel
20 Exchange Ltd. Probash, Fakirapool, Dhaka.
0262
Maximco Money
21 Exchange
R-116, 56, Purana Paltan, Dhaka. 0296
Noor Brothers
22 S-Ga:13, Jamuna Future Park, Dhaka. 0335
Money Exchanger
Puff Money
23 56, Purana Paltan, Dhaka. 0390
Exchange House
Rajdhani Money
24 Exchange
Admjee Court, Motijheel, Dhaka. 0415
Rumana Foreign 203, Mizan Tower, 1/5, Kallayanpur,
25 Exchange Mirpur, Dhaka.
0425

94
 Bashunia Money Jahaj Co. road, DL Roy road, Rangpur
26 Exchange Rangpur
0046
corporate
Rangpur
27
Rangpur Money Sawdagor Potti, Nababganj Bazar,
0417 Branch,
Exchange rangpur Rangpur
B.N.K. Money Metropolitan shopping plaza, Dilkusha
28 Exchange Gulshan-2, Dhaka.
0053 Dhaka
[Link].
Bogura
Bogura Money Corporate
29 changer
Station Road, Sathmatha, Bogura 0054 Bogura
Branch,
Bogura
Goodwill Money 28, Land View shopping Center,
30 0165 Kamal Ataturk
Exchange. Gulshan-2, Dhaka.
Dhaka Avenue Corp
Multi money 28, Land View shopping Center,
31 changer & Co. Gulshan-2, Dhaka.
0304 br.
Green Line Money Moghbazar
32 Changer
130, DIT Ext. Road, Dhaka. 0166 Dhaka
[Link].
Mercy Money New Colony Road Mosjide Market, Kawran Bazar
33 Exchange. Asadgate, Dhaka.
0294 Dhaka
Corp.
Nasir Foreign 491, Nazrul Avenue Kandirpur,
34 Money Changer. Cumilla.
0326 Cumilla Corp
Chattogram
35
Tahin Habib 435/490, Nazrul Avenue 2nd
0491 Br.
Money Exchange. Kandirpar, Cumilla.
Barishal
South Bengal
36 Money Changer
S-1, South Sadar Road, Barishal 0466 Barishal Corporate Br.
Barishal
Z.M. Money Shop#205, Orchid Plaza, Dhanmondi, Mohammadpur
37 Exchange. Dhaka.
0601 Dhaka
Corp. Br.

3. RUPALI BANK LIMITED (FI ID- 14)

Money Related
SL Money Changer’s
Address Changer Area Authorised
No Name
Code Dealer
Buriganga Money Motijheel
47, Zaman Mansion, 2nd
01 Exchange Co. (pvt) 0057 Dhaka Corp. Br.
floor,Dilkusha C/A. Dhaka.
ltd Dhaka
Mars Money
02 15 Barun Bhaban, Gulshan-2. 0290
Exchange
Mondial Money 53 DIT Ext. Naya Paltan,
03 0300
Exchange Dhaka. Purana Paltan
Nabils Money Dhaka [Link]
04 57 Purana Paltan, Dhaka-1000. 0324
Changer Dhaka.
Concord Arcadia Shopping
Saikat Money
05 Mall (1st floor), Dhanmondi-4, 0452
Exchange
Dhaka.
1194 Rowshan Manjil, Rupali Sadan
National Money
06 Asadgonj, Amir Market, 0329 Chattogram Corp. Br.
Exchange
Chattogram. Chattogram

95
 CODE-4
4. SONALI BANK LIMITED (FI ID- 15)
Money Related
SL Money Changer’s
Address Changer Area Authorised
No Name
Code Dealer
01 Alfa Money Exchange 67, Dilkusha C/A 0018
Farm View Super Market (Shop-
02 Bhai Bhai Money Changer
406), Farmgate, Dhaka.
0048
Bushra Money Exchange ShopNo.4, Rob Super Market,
03 Ltd. Gulshan Circle-2
0058
04 E. Kabir Money Changer 125/A, Motijheel C/A, Dhaka. 0121
05 Foiz Money Exchange 67 Naya Paltan, 3/14 City Heart 0144 Wage
Friends Money Exchange 71 Motijheel C/A, Mahbub Manson Earners‟
06 Ltd. (2nd Floor)
0145 Dhaka Corporate
Humayan Money Exchange Orchid Plaza(1st Floor), Shop 110, Branch
07 Ltd Road No.15(new), Dhanmondi
0186
Dhaka
08 Jamuna Money Ex. Ltd. 16, Dilkusha, Dhaka 0225
801/2/2 , West Kazipara, Begum
09 Nova Money Exchange
Rokeya Sarani, Mirpur, Dhaka
0337
10 Samir Int. Money Ch. Narsingdi Bazar 0453
Admje Court (3rd floor), 115-120,
11 York Money Exchange Ltd.
Motijheel, Dhaka.
0581
Aftab Chowdhury Money 39, Surma Super Market,
12 Changer Ambarkhana, Sylhet
0008
Ahmed Money Exchange 38, Surma Super Market,
13 House Ambarkhana, Sylhet
0010
14 Alif Money Exchange 25, Surma Super Market, Sylhet 0015
15 Dollarco Exchange 31, Surma Super Market, Sylhet 0109
Dargagate
Islam Money Changing 30/A, Surma Super Market,
16 0205 Corp. Br.
Enterprise Ambarkhana, Sylhet Sylhet
Amabarkhana
8, Surma Super Market,
17 Jahans Money Exchange Co.
Ambarkhana, Sylhet
0222 Sylhet
Jannath Foreign Money 28, New Market, Laldighirpar,
18 Exchange Sylhet
0226
272, Modhuban Super Market,
19 National Money Exchange
Bandar Bazar, Sylhet.
0327
Wadud Money Changing Surma Super Market, Darga Gate,
20 Agency AmbarKhana, Sylhet.
0551
SA Bari Market, Police Line, Cumilla Cor.
21 Gomoti Money Exchange
Cumilla
0164 Chattogram
Br.
Foreign Ex.
Sreemangal Road, Dorjir Mahal,
22 Syed Money Exchager
Moulvibazar.
0477 Sylhet Br.,
Moulvibazar
Foreign Ex.
Gulshan Shopping Centre, Gulshan-
23 Lords Money Changer
1, Dhaka
0264 Dhaka Corp. Branch,
Dhaka
Tropical Tower, 45, Topkhana Ramna Corp.
24 M R Money exchange
Road, Dhaka.
0281
Dhaka Branch,
25 Matrik Money Exchange L Mallik Complex, Paltan, Dhaka 0291 Dhaka
Mymensingh
26 Mymensingh Moneychanger 1, C K Ghosh Road, Mymensingh. 0305 Dhaka
Br.

96
 BB Avenue
27 Orient Money Exchange 17, Shakhari bazaar, Dhaka. 0364 Dhaka Corp. Branch,
Dhaka
Local Office,
28 Pioneer Moneychanger 56-57, Motijheel C/A, Dhaka. 0386 Dhaka
Dhaka.
Jashore Corp.
29 Rahman Money Changer Benapole Checkpost, Jashore 0427 Khulna Branch,
Jashore.
Hotel Sheraton
30 Titash Money Exchange Sheraton Hotel,Mintu Road, Dhaka. 0497 Dhaka Br. Dhaka

5. NATIONAL BANK OF PAKISTAN (FI ID- 28)

Money Related
SL Money Changer’s
Address Changer Area Authorised
No Name
Code Dealer
13,Banani Super Market Gulshan
KLBV Money
(GF)East, Plot No.44, kamal 0245 Branch,
01 Changing (Pvt.)Ltd Dhaka.
Ataturk Avenue Banani, Gulshan,
Dhaka-1213 Dhaka.

6. BANGLADESH KRISHI BANK (FI ID- 31)

Money Related
SL Money Changer’s
Address Changer Area Authorised
No Name
Code Dealer
Chattogram
B.M. Money
01 61, Jublee Road, Chattogram 0041 Chattogram Corporate
Exchange
Branch
14, Purana Polton,Dar-us-
Himalaya Dollar & Local Principal
02 Salam Arked, Room No. 22, 0183 Dhaka
Money Exchanger Office
Dhaka-1000
Bahubrihi Money
03 66/67, B.B. Road, Narayanganj 0055
Exchanger
Korotoya Money Monsur Plaza, 4th sonaton Narayanganj
04 0248
Exchanger palalen, Narayangonj-1400 Corporate
Dhaka
Jarina Manson, New-154, Old- Branch,
Shitalakhya Money 118, Bangobandhu Road, Narayanganj
05 0460
exchanger Galachipa Mour, Narayanganj-
1400

97
 CODE-4
7. AB BANK LIMITED. (FI ID- 41)
Money Related
SL Money Changer’s
Address Changer Area Authorised
No Name
Code Dealer
Shop-11, Kushol Center, Plot
Al-Amin Money
01 no-29, Sector-3, Uttara Model 0011
Changer
Town
Central Mousumi 69, Rajuk Commercial
02 Money Exchange Complex Shop-62, Sector-7, 0083
Company Limited Uttara
Uttara Tower, Plot-1, Shop-24,
EPSA Money
03 Jasim Uddin Road, Sector-3, 0125
Changer Pvt. Ltd.
Uttara, Dhaka
H.S. Money Hazrat Shahjalal Airport,
04 0185
Changer Dhaka.
Uttara Branch
Khan Money 35 London Plaza, Shop no. 9/7, Dhaka
05 0244 Dhaka
Changer (Pvt) Ltd. Sector-3, Uttara, Dhaka
Shop-2, Kushol Center, Plot-
Mark National
06 29, Sector-3, Uttara Model 0289
Money Exchange
Town
Paradise Money Shop-8, Plot-33, Sector-3, Baly
07 0384
Exchange Complex, Uttara, Dhaka
R. R. International 43, Amir Complex, Shop-1/2,
08 0423
Money Exchange Sector-3, Uttara, Dhaka
Tamim Foreign
28, Landview Shopping centre,
09 Exchange & 0494
Gulshan-2, dhaka
Money changer
12-14,Landmark Shopping Gulshan
Israt Money
10 Center,Shop#1,Gulshan- 0206 Dhaka. Branch
Changer Ltd.
2,Dhaka-1212 Dhaka.
Ma-Moni Money Laldighir Par, Kalighat, Sylhet-
11 0287
Exchange House 3100 VIP Road
Rahman Foreign Terminal Road, Varthokhola, Branch
12 0412 Sylhet
Money Changer Sylhet. Kotwali,
Sylhet Foreign Sylhet.
13 Station Road, Sylhet 0478
Money Exchange
Nobarun Money 60, Shahid Rafiq Sarak,
14 0322 Karwan Bazar
Exchange Mankiganj
Dhaka Branch,
Sreya money
15 89/3, VIP road, kakrail, Dhaka 0461 Dhaka.
Changer
Narayanganj
Nabiganj Money 126 B.B. Road, Majid Super
16 0323 Dhaka Branch,
Exchange Market, Narayanganj
Narayanganj.
Raja-Badsha Benapole Road (Cheque Post), Jashore Branch
17 0414 Khulna
Money Changer Sharsha, Jashore. Jashore.
A Kalam & Sons 3/A, 34/2, Jakir hossain Road,
18 0003
Money Changer Dampara, Chattogram
Raj Money 228, Hazari Lane, azam Plaza, Station Road
19 0411
Exchange Chattogram Branch,
Chattogram
Southeast Money Shop-8, Chakbazar, Kotoali, Kotwali,
20 0467
Exchange Chattogram Chattogram
Tropical Money 108/15, Al nor Market, Station
21 0501
Exchange Road, Chattogram

98
 CODE-4
8. ISLAMI BANK BANGLADESH LTD. (FI ID-42)
Money Related
SL Money Changer’s
Address Changer Area Authorised
No Name
Code Dealer
Alif Money 5/H,Darus Salam Road,Sangita
01 0016
Changer Market, Mirpur-1, Dhaka
M/[Link] Taher Tower Shopping
02 Money Exchange Center,Shop No-111,Gulshan- 0043
[Link] 2, Dhaka
Jeson Money 5/H,Darus Salam Road,Mirpur-
03 0230
Changer 1, Dhaka
Kornika Money Geneva Tower, H-1, R-4,
04 0247 Mirpur Branch,
Changer Block-A, Mirpur-11, Dhaka Dhaka
Mirpur, Dhaka
35/Kha,Bikrampur
Pran Money
05 Plaza,Section-6,Mirpur-6, 0387
Exchange Ltd
Dhaka
6/Kha,1/25,Chan
Shanjid Money
06 Mansion,Senpara,Mirpur-10, 0455
Exchange
Dhaka
Taimur Money 6/Kha/1/33,Rokeya
07 0492
Changer Complex,Mirpur-10, Dhaka
Golam Faruk Arif Railbazar, Darshana,
08 0163 Rajshahi Kushtia Br.
Moneychanger Chuadanga.
Level-2, Block-A, Shop No-16,
Miah Money Ramna Branch,
09 Bashundhara City, Panthapath, 0297 Dhaka
Exchange Co Dhaka
Dhaka
Holding-231/247, Rajshahi Rajshahai Br.,
Moonlight Money
10 City Corporation, Kumarpara, 0302 Rajshahi Alupatty,
changing
Rajshahi. Rajshahi
Shuvro Money 6/29 Eastern Plaza(6th Floor), Kawran Bazar
11 0462 Dhaka
Changer Elephant Road, Dhaka- 1205 Branch, Dhaka

99
 CODE-4
9. NATIONAL BANK LIMITED (FI ID-43)
Money Related
SL Money Changer’s
Address Changer Area Authorised
No Name
Code Dealer
Bogura
Mojibur Rahman Mention,
Aman Money Branch,
01 Kabi Nazrul Islam Road, 0019 Bogura
Changer Borogola,
Bogura.
Bogura
Naogaon
Chistia Money Main road, Side of Bridge,
02 0085 Bogura Branch,
Changer Naogoan
Naogaon.
Crown Money Shop no:16,Ground
03 Changer Company Floor,Banani Super 0088
Ltd Market,Dhaka
National Taranga Complex, 19,
04 0328
Moneychanger Ltd. Rajuk Avenue, Dhaka
Pride Money 115-120, Admjee Court,
05 0388 Motijheel
Exchange Dhaka.
Reliable Money Branch, 3,
06 Exchanger Pvt. Hazrat Shahjalal Airport 0419 Rajuk
Dhaka
Ltd. Avenue,
Motijheel
Taslima Money 89/A(New),11/3(Old) C/A, Dhaka
07 0495
Exchange Ltd Nayapaltan, Dhaka

Today's
120/A.R.S Bhaban
International
08 (1stFloor), Motijheel C/A 0498
Money Exchange
Dhaka.
Ltd
Chapainawa
bgonj
Mohananda Money 75, Daudpur Road,
09 0285 Rajshahi Branch,
Changing House Chapainawabgonj
Chapainawa
bganj
25/1 D.I.T Road, Malibagh
Nahar Money
10 Malibagh Chowdhurypara, 0325 Dhaka Branch,
Changer
Dhaka Dhaka
Barishal
Sunflower
51, Katpotti Road, Branch
11 Corporation Money 0475 Barishal
Barishal Sadar Road,
Changer
Barishal

100
 CODE-4
10. THE CITY BANK LIMITED (FI ID-44)
Money Related
SL Money Changer’s
Address Changer Area Authorised
No Name
Code Dealer
Shop-22/A, Landview
A S N Money
01 Shopping Centre, Gulshan-2, 0005
Changer Ltd.
Dhaka-1212.
Ideal Money Zarin Mansion (2nd Floor),
02 Exchange Room no-302/B, 55, Motijheel 0201
Company C/A, Dhaka-1000.
Pacific Jesika Tower, Room no.09, 12, Foreign
Dhaka
03 International DIT Avenue, Motijheel C/A, 0381 Exchange
Money Changer Dhaka. Branch, Dhaka
Standard Money 65, Dilkusha C/A (ground
04 0470
Exchange Ltd. Floor), Dhaka.
Level-1, Block C, Shop
Talukdar Money no.1/A, Bashundhara city
05 0493
Exchange House Shopping Mall, 13/ka/1,
Panthapath, Dhaka
Al- Farah Money 80/A, Siddeshawri Circular
06 0012
Exchange Road (1st Floor), Dhaka. Mouchak
Dhaka Branch,
Shop no-110, Taher Shopping
Trusty Money Dhaka
07 Center, Plot-10, Gulshan-2, 0502
Changer
Dhaka.
Room no.325, Alpona Plaza B.B Avenue
Bengal Money
08 (2nd Fl), 51, New Elephant 0047 Dhaka Branch,
Exchange
Road, Dhaka-1205 Dhaka.
Malek Chamber, 5/5, Agrabad
Globenet Money
09 C/A, Badamtoli, 0161
Exchange Agrabad
Doublemooring, Chattogram.
Chattogram Branch
22, Momin Road (1st floor), J,
Unique Money Chattogram
10 M, Paradise Bhaban, 0511
Exchange House
Anderkilla, Chattogram.
Speed Money Islampur
11 15, Tanti Bazar, Dhaka-1100. 0468 Dhaka
Exchanger Branch Dhaka

101
 CODE-4

11. IFIC BANK LIMITED (FI ID-45):

Money Money Related
SL
Changer’s Address Changer Area Authorised
No
Name Code Dealer
Commercial Court (Gr. Fl.), 95, Agrabad
Agrabad Money Chattogra
01 Agrabad C/A, Chattogram-4100, 0009 Branch,
Exchange Co. m
Chattogram Chattogram
Hoq Money Sylhet Branch,
56, Sufiyan Mension, Taltola,
02 Exchange Co. 0189 Sylhet Laldighirpar,
Sadar, Sylhet.
Sylhet
Hazrat Shahjalal International
Imperial Money Airport, Terminal-2
03 0203
Exchange Co. Bhaban(Agomoni Hall),
Kurmitola, Dhaka-1219
29, Mirpur Road, Jahan Dhaka Elephant Road
Macfee Money
04 Mension,(1 St Floor), Dhaka- 0284 Branch, Dhaka
Changer
1205

Voyager Money Mukto Bangla Shopping Complex

05 0531
Exchange (shop-170), Mirpur-1, Dhaka.

170, Hazari Lane, Harding

Paharika Money
06 Market(1st Floor), Anderkilla, 0383 Laldighi
Exchange Chattogra
Chattogram Branch,
m
Silver 5, Laldighi East (1st Floor), Chattogram
07 0464
MoneyExchange Chattogram
Bogura
Runa Money 122, Soptopodi Market,
08 0426 Bogura Branch,
Changer Sathmatha, Bogura
Bogura
Trade King Karim Super Market, Satkhira
09 International Abul Kashem Sarak, 0499 Khulna Branch,
Money Changer Satkhira Satkhira .
Jashore
Trisha Money Benapole Checkpost, Benapole,
10 0500 Khulna Branch,
Changer Sharsha, Jashore
Jashore

102
 CODE-4

12. UNITED COMMERCIAL BANK LIMITED (FI ID-46)

Money Related
SL Money Changer’s
Address Changer Area Authorised
No Name
Code Dealer
A.R. Money
01 Gulshan-2, Dhaka 0004 Gulshan
Exchange Centre.
Dhaka Branch, Dhaka
Dhaka Money
02 Fakirapool, Dhaka 0104
Changer Ltd
Avia Money
03 145, Motijheel, Dhaka 0024
Changer
B.K.B. Money
28 land view shopping Center,
04 Exchange (PVT) 0052
Gulshan, Dhaka Dhaka Principal
Ltd
Branch, Dhaka
Dawn Money
05 67, Nayapaltan, Dhaka 0101
Exchange Ltd
Interim Money
06 Pink City, Gulshan, Dhaka 0204
Exchange
Paramount Money Elephant Road
07 Jamuna Future Park, Dhaka 0385 Dhaka
Exchange Branch, Dhaka
Foreign
M/S Royal Money
08 Dhanmondi, Dhaka 0422 Dhaka Exchange
Exchange Co. Ltd.
Branch, Dhaka

13. PUBALI BANK LTD (FI ID-47)

Money Related
SL Money Changer’s
Address Changer Area Authorised
No Name
Code Dealer
Associated Money Principal
01 64 Dilkusha C/A Dhaka 0023 Dhaka
Changing co Ltd Branch, Dhaka
M.S. Alam Money
02 26, Sir Iqbal Road, Khulna 0283 Khulna
Changer
Khulna Branch,
N. Hossain Money
03 107,Sir Iqbal Road, Khulna 0321 Khulna
Changer
1/A College Street (1st Floor) ,
Mahmud Money Nayapaltan
04 Mirpur Road, Dhanmondi, 0286 Dhaka
Exchange Branch, Dhaka
Dhaka-1205
Foreign
133, Awal Bibi Bhaban, Exchange
Nibedita Money
05 D.I.T Ext:Road, Fakirapool, 0333 Dhaka Corporate
Exchange Ltd.
Dhaka-1000 Branch,
Dhaka
C.D.A
JB Money Nurjahan Plaza, Bahaddarhat, Corporate
06 0221 Chattogram
Exchanger Chattogram Branch,
Chattogram
Laldighi East
Qader Money 7, Laldighi (East side),
07 0242 Chattogram Branch,
Exchange Chattogram
Chattogram

103
 CODE-4

14. UTTARA BANK LIMITED (FI ID-48):

Money Related
SL Money Changer’s
Address Changer Area Authorised
No Name
Code Dealer
130,D.I.T. Extansion
Aabco Money
01 [Link] Bhaban(Ground 0006
Changer Floor),Fakirapool,Dhaka-1000. Dhaka
Forseas Money Jiban Bima Bhaban(Feont
Dilkusha Br.
02 0143 Dhaka.
Changer Block) 10,Dilkusha C/A,Dhaka.
Uttara Money Admjee Court, 115-120,
03 0512 Dhaka
Changer motijheel C/A, Dhaka-1000.
475/E,[Link],(1st
Abdullah Money
04 Floor),Malibagh Bazar 0007
Changer
Road,Dhaka.
Estan Money Metropliton Shopping Plaza,
Dhaka Gulshan Br.
05 Exchange(License Plot#10,Shop#33(Ground 0124
Floor).Gulshan-2,Dhaka-1212.
Dhaka
cancelled)
22, Rob Super Market, Room#3
Emon Money
06 (Ground Floor),Gulshan- 0202
Exchange 2,Dhaka-1212.
Rubi Money Latif Amporium Market, Plot-
07 0424
Changing 27, Road 07, Uttara-03, Dhaka
Star Money
08 Hazrat Shahjalal Airport 0471 Dhaka Uttara Br.,
Exchange Dhaka.
Latif Emporium Market(Ground
JBECO Money
09 Floor), Shop No.24, Plot#27, 0227
Changer (Pvt) Ltd
Rd#7, Sector#3,Uttara,Dhaka
Mymensingh
Mamun Money 0288
10 27,Rambabu Road, Mymensingh Dhaka Br.,
Exchange
Mymensingh.
Joynal Complex (shop-2),
Midland Money
11 Bahundhara Road, Jagannathpur, 0298
Changer Vatar, Dhaka Kawran Bazar
Dhaka
126/A/B,Monipuri Para, 1014 Br., Dhaka
Seba Money
12 Lion Shopping Complex, Old 0459
Exchange Airport [Link],Dhaka.
Misa Money 47, Dilkusha C/A (Jaman
13 0299
Exchange Chamber) 2nd Floor,Dhaka BB Avenue Br
Dhaka
Nihon Money 120/A,Motijheel C/A, Dhaka
14 0334
Exchange [Link],(1st Floor),Dhaka
Foreign
Audity Money 25/A Dilkusha C/A,Alamin
15 0361 Dhaka Exchange Br.
Exchange Center, Dhaka.
Dhaka.
Jashore
Kapotakkhi Money
16 23, Rail Road, Jashore 0246 Khulna Branch,
Exchange
Jashore
Local Office,
Stock Home 306,Baro Moghbazar,Dhaka-
17 0472 Dhaka Motijheel,
Money Changer 1217.
Dhaka.

104
 CODE-4

15. EASTERN BANK LIMITED (FI ID-52)

Money Related
SL Money Changer’s
Address Changer Area Authorised
No Name
Code Dealer
Zahed Money Khulna Branch,
01 7, Old Jashore Road , Khulna 0223 Khulna
Changer Khulna
76, Agrabad C/A Agrabad
Mega City Money
02 Jahanbuilding 04 Chattogram 0293 Chattogram Branch,
Changers
Bangladesh Chattogram
Nutrol Money Gulshan
03 56, Purana Paltan, Dhaka 0331 Dhaka
Exchange Branch, Dhaka.

16. NATIONAL CREDIT AND COMMERCE BANK LTD (FI ID-53)

Money Related
SL Money Changer’s
Address Changer Area Authorised
No Name
Code Dealer
10, Metropoliton Shoping
Bartha Money Gulshan
01 Plaza, Gulshan North, Circle-2, 0045 Dhaka
Changer Inc. Branch, Dhaka
Dhaka-1212
East West Money
02 58, Purana Paltan,Dhaka-1000 0122
Exchange Ltd. Motijheel
7, Extension New Super Dhaka Branch,
Sab Money
03 Market, Baitul 0473 Dhaka
Exchange Limited.
Mokarram,Dhaka-1000
Nehal Money Khulna Branch
04 22, Clay Road, Khulna 0330 Khulna
Changer Khulna

17. PRIME BANK LIMITED (FI ID-54)

Money Related
SL Money Changer’s
Address Changer Area Authorised
No Name
Code Dealer
Shop- 46, U.A. E. Moitry
Castle Money Complex, Rd No - 04, Kamal Gulshan
01 0082 Dhaka
Exchange Ataturk Avenue, Banani, Branch, Dhaka
Dhaka - 1213
55/B, Purana Paltan, Noakhali
Margina Money Motijheel
02 Tower, (3rd Floor), Suite-4b, 0303 Dhaka
Changer Branch, Dhaka
Dhaka-1000.

105
 CODE-4

18. SOUTHEAST BANK LIMITED (FI ID-55)

Money Related
SL Money Changer’s
Address Changer Area Authorised
No Name
Code Dealer
Rahamania International Principal
Ratul Money Complex, 28/1/C Toyenbee Branch,
01 0418 Dhaka
Changer Circular Road, Motijheel, Dilkusha,
Dhaka Dhaka
Mridula Money Shop-6, 57, Alam Market, Banani Branch,
02 0141 Dhaka
Exchange Ltd. Banani, Dhaka. Dhaka

19. DHAKA BANK LIMITED (FI ID-56)

Money Related
SL Money
Address Changer Area Authorised
No Changer’s Name
Code Dealer
Shop#20(Ground Floor),Bely
The Dhaka Money
01 Complex,Sector#03,Uttara Model 0105
Exchange
Town,Dhaka
Diamond Money Dhaka Sheraton Hotel,1,Minto
02 0107
Exchange Road,Dhaka
Glory Money
03 64,Dilhkusha C/A,Dhaka-1000 0162
Exchange
Local Office,
Hazrat Khajababa Dhaka
47,Dhanmondi Hakers Market(2nd Motijheel C/A,
04 Mudra Binimoy 0182
Floor), Mirpur, Dhaka Dhaka
Kendra Ltd
Shop#23(Ist Floor) Holding #12-14,
Metro Money
05 Land Mark Shopping Centre, 0295
Exchange
Northc/A,Gls Avenue-2,Dhaka
Level#1,Block#A,Shop#80/B,Bash
Padma Money
06 undhara City Shopping 0382
Exchange
Mall,13/Ka/1,Panthapath,Dhaka5
Himu Money 16/A, Kemal Ataturk Avenue,
Banani Branch,
07 Exchange Pvt. Tower Hamlet (Ground Floor), 0184 Dhaka
Banani, Dhaka
Ltd. Banani, Dhaka-1213.
Momtaz Plaza (Ground Floor),
Keya Money Dhanmondi
08 House No. 07, Road No. 04, 0243 Dhaka
Changer Branch, Dhaka.
Dhanmondi R/A, Dhaka-1205.

106
 CODE-4
20. AL-ARAFAH ISLAMI BANK LIMITED (FI ID-57)

Money Related
SL Money Changer’s
Address Changer Area Authorised
No Name
Code Dealer
83, Keari Plaza, Road No #
Delta Bureau De
01 8/A, Level # 2, Shop # 216, 0102
Change Ltd.
Dhanmondi, Dhaka-1209 Motijheel
Shop # 03 (Ground Floor), Dhaka Corporate
Fedaral Money
02 Banani Super Market, Banani, 0142 Branch, Dhaka.
Changer Ltd.
Dhaka-1213
Shamrat Money 126 Motijheel C/A (Ground
03 0454
Exchange Ltd. Floor), Dhaka-1000

21. SOCIAL ISLAMI BANK LIMITED (FI ID-58)

Money Related
SL Money Changer’s
Address Changer Area Authorised
No Name
Code Dealer
Currency & Taher Shopping Center, Shop
01 Currency Exchange No. 216 (1st Floor), Gulshan-2, 0090 Principal
Ltd Dhaka-1212 Dhaka Branch, Dhaka.
North East Money Baliadi Mansion (3rd Floor),
02 0336
Changing Co. Ltd 16 Dilkusha C/A, Dhaka-1000
Registered: Plot#11, Sector#2,
Rajshahi
Hasan Money Uposhahar, Rajshahi.
03 0181 Rajshahi Branch,
Changer Business: F 300, Shaheb
Rajshahi.
Bager, Rajshahi.

22. DUTCH-BANGLA BANK LIMITED (FI ID-59)

Money Related
SL Money Changer’s
Address Changer Area Authorised
No Name
Code Dealer
Local Office,
Bijoy Money
01 Hazrat Shahjalal Airport 0049 Dhaka Dilkusha,
Exchange
Dhaka
64/7-1st Floor, West Dhanmondi
Skaf Money
02 Panthapath, Lake Circus, 0457 Dhaka Branch,
Changer
Kalabagan, Dhaka Dhaka
Ramada Money
03 Hazrat Shahjalal Airport 0416 Banani Branch,
Exchange
Dhaka Dhaka
Sathi Money UAE Moitri Complex, Banani,
04 0456
Exchange Dhaka

107
 CODE-4
23. MERCANTILE BANK LIMITED (FI ID-60)

Money Related
Sl Money Changer’s
Address Changer Area Authorised
No Name
Code Dealer
Rainbow
International 32 Alta Plaza, H# 01 R# 10 Dhanmondi
01 0413 Dhaka
Currency Linkage Dhanmondi Dhaka Branch, Dhaka
Ltd

24. STANDARD BANK LIMITED (FI ID- 61)

Money Related
Sl Money Changer’s
Address Changer Area Authorised
No Name
Code Dealer
Shop No-120 (Ground Floor), Gulshan
Standard Foreign
01 10 Taher Shopping Center, 0469 Dhaka Branch
Exchange
Gulshan Circle-2,Dhaka-1212 Dhaka

25. MUTUAL TRUST BANK LIMITED (FI ID-65)

Money Related
Sl Money Changer’s
Address Changer Area Authorised
No Name
Code Dealer
Plot-37,39,41,43 Gulshan
Haque International Pragati Sarani
01 Shopping Centre, Room-B102, 0187 Dhaka
Money Changer Branch, Dhaka
Gulshan -1, Dhaka-1212

26. THE PREMIER BANK LIMITED (FI ID-66)

Money Related
Sl Money Changer’s
Address Changer Area Authorised
No Name
Code Dealer
42, Kemal Ataturk Avenue,
Tisa Money Gulshan
01 Iqbal Center, Banani, Dhaka- 0496 Dhaka
Exchange Services Branch, Dhaka
1213

108
 CODE-4

27. FIRST SECURITY ISLAMI BANK LIMITED: (FI ID-67)

Money Related
Sl Money Changer’s
Address Changer Area Authorised
No Name
Code Dealer
Rib Money
8, Simanto Square, R-02, Dhanmondi
01 Exchange 0421 Dhaka
Dhanmondi, Dhaka Branch, Dhaka
Company
63,Gulshan Shopping
S.H. Money Mohakhali Br.
02 Centre,(1st Floor), Gulshan- 0451 Dhaka
Exchange Dhaka
1,Dhaka-1212

28. ICB ISLAMIC BANK LIMITED (FI ID-107)

Money Related
SL Money Changer’s
Address Changer Area Authorised
No Name
Code Dealer
129, D I T Ext. Road
Amin Money Fakirapool Dhaka-100 Phone Principal
01 0020 Dhaka
Changer No.02-9347582 Office, Dhaka
&01819219646
Faruque Rupaiun Tower 32,
Kamal Atatur Avenue Ground
D.N. Money Karwan Bazar
02 floor, Banani, Dhaka-1213 0108 Dhaka
Changer Br., Dhaka
Phone No.02-9820635-6 &
01720636093

29. NRB GLOBAL BANK LIMITED (FI ID-84)

Money Related
SL Money Changer’s
Address Changer Area Authorised
No Name
Code Dealer

Ornate Money 10/3,Toyenbee Circular Road, Motijheel

01 0365 Dhaka
Exchange Motijheel,Dhaka-1000 Branch, Dhaka

109
 CODE-4
LIMITED MONEY CHANGER LIST

SL
Money Changer’s Name Address Code Area
No
1 Agroni Bank Ltd. HSJI Airport Agrony Bank Ltd ,Hazrat Shahjalal 1001 Dhaka
Booth International Airport Booth, Kurmitola, Dhaka.
2 The City Bank Ltd. HSJI Airport The City Bank Ltd. , Hazrat Shahjalal 1002 Dhaka
Booth International Airport Booth, Kurmitola, Dhaka.
3 Hotel Rajmoni Esha Khan 89/3,V.I.P. Road, Kakrail,Dhaka. 1003 Dhaka
Intarnational
4 Hotel La-Vinchi Ltd. 54, Kawran Bazar, Dhaka-1215. 1004 Dhaka

5 Royel Park Ltd. House#85, Road#25-A, Block#-A, Banani, 1005 Dhaka

Dhaka- 1213.
6 Radision Blue Dhaka Water Airport Road, Dhaka Cantonment, Dhaka. 1006 Dhaka
Garden
7 Pan Pacific Sonargaon Hotel 107, Kazi Nazrul Islam Avenue, Dhak-1215. 1007 Dhaka
8 White House Hotel 155, Shantinagar, Dhaka-1217 1008 Dhaka

9 Hotel Sarina Ltd. (Former Plot#27, Road #17, Banani C/A, Dhaka-1213. 1009 Dhaka
Sarina-In- Ltd.)
10 Biman Bangladesh Airlines Ltd. Biman Bangladesh Air Lines [Link] Office, 1010 Dhaka
Balaka, Kurmitola, Dhaka-1229.
11 Civil Aviation Authority of Directorate Office, Hazrat Shahjalal 1011 Dhaka
Bangladesh International Airport. Dhaka-1229.
12 Dhaka Regency Hotel & Resort Airport Road,Nikunja-2,Dhaka-1206 1012 Dhaka
Ltd.
13 Six season Hotel Ltd. House 19, road 9b, Gulshan-2, Dhaka-1212 1013 Dhaka
14 Sonali Bank Ltd. HSJI Airport Sonali Bank Ltd. Hazrat Shahjalal International 1014 Dhaka
Branch Airport Booth, Kurmitola Dhaka.
15 Sonali Bank [Link] Sonargon Sonali Bank Ltd. Hotel Sonargon Branch 1015 Dhaka
Branch Booth.
16 Uttara Bank Ltd. Hotel Ruposhi Uttara Bank Ltd. Dhaka Ruposhi Bangla hotel 1016 Dhaka
Bangla Branch Building,1 Minto Road, Dhaka.
17 Janata Bank Ltd. HSJI Airport Janata Bank Ltd, Overseas Banking Dept.110 1017 Dhaka
Booth Motijheel C/A, Dhaka-1000.
18 Pubali Bank Ltd. HSJI Airport Pubali Bank Ltd. HSJI Airport Booth, 1018 Dhaka
Booth Kormitola, Dhaka.
19 Inter Continental Dhaka 1, Minto Road, Dhaka-1000. 1019 Dhaka

20 Bangladesh Hotels Ltd.(Hotel 1, Dilkusha C/A, Dhaka-1000. 1020 Dhaka

Purbani)
21 Hotel Golden Dragon Ltd. Mrs Golden Dragon Resturent & Bar, 52/7, 1021 Dhaka
(Chinese Restaurant & Bar) New Eskaton, Dhaka.
22 Jamuna Resort Ltd. Progoti Insurance Bhaban (7th floor), 20-21, 1022 Dhaka
Kawran Bazar, Dhaka-1215.
23 The Westin, Dhaka. Plot no-01,CWN(B), Road no-45, Gulshan-2, 1023 Dhaka
Dhaka.
24 Sakura (Restaurent & Bar). Sakura, 17-20, Paribag Super Market Shahbag, 1024 Dhaka
Dhaka-1000.
25 Dhaka Club Ltd. Ramona, Dhaka-1000. 1025 Dhaka

26 Sheltech Holdings Ltd. (Former House # 58, Road # 11, Block # F, Banani, 1026 Dhaka
Exicutive Suit Ltd.) Dhaka-1213.

110
 CODE-4

SL
Money Changer’s Name Address Code Area
No
27 Belagio Rstaurent BTI Landmsrk (12th floor),16 Gulshan 1027 Dhaka
Avenew, Dhaka-1212.
28 Standerd Bank Ltd. Hazrat Standerd Bank Ltd. Head office, Metropoliton 1028 Dhaka
Shahjalal International Airport chember Building, 122-124, Motijheel C/A,
Booth, Kurmitola Dhaka. Dhaka-1000.
29 Mutual Trust Bank Ltd. Elephant Mutual Trust Bank Elephant Road Br. Dhaka. 1029 Dhaka
Road Br.
30 State Bank Of India IVAC State Bank Of India IVAC Booth. Gulsan,Lake 1030 Dhaka
Booth. vew, House-12, Road-137, Gulsan-1, Dhaka.
31 Probashi Kallayan Bank Hazrat Shahjalal International Airport Booth, 1031 Dhaka
Kurmitola, Dhaka.
32 Sonali Bank Ltd. Suprim Court Sonali Bank Ltd. Suprim court Br. Dhaka. 1032 Dhaka
Br.
33 Probashi kalyan Bank, Principal Probashi kalyan Bank, Head Office, Probashi 1033 Dhaka
Branch. Kalyan Bhabon,71-72, Old Elep Road Dhaka.
34 Sonali Bank Ltd. Dhaka Dhaka University 1034 Dhaka
University Br.
35 Uttara Bank Ltd. Vagolpur Vagolpur Kishorgong 1035 Dhaka
Branch. Kishorgong
36 Mutual Trust Bank Ltd. HSJI Hazrat Shahjalal International Airport booth 1036 Dhaka
Airport Booth(Arrival lounge) Kurmitola Dhaka.
37 Mutual Trust Bank Ltd. HSJI Hazrat Shahjalal International Airport booth 1037 Dhaka
Airport Booth (Departure Kurmitola Dhaka.
lounge)
38 Suel Restaurent Ltd. House-153(5th floor), Road-11, Block-E, 1038 Dhaka
Banani, Dhaka-1213.
39 Hotel Al Faruk Intarnational 64/1/A, North Kamlapur, Dhaka-1217. 1039 Dhaka
40 Chalet Resturent & Bar Ltd. 25,26,27 Kazi Nazrul Islam Avenue, Happy 1040 Dhaka
Rahman Plaza (2nd floor) Bangla Motor,
Dhaka-1000.
41 Hotel Ambala-Inn Plot-39, Road-2,Dhanmondi, Dhaka-1215. 1041 Dhaka
42 BRAC Centre-Inn 75, Mohakhali, Dhaka-1212. 1042 Dhaka
43 Lakeshore Service Road # 41, House # 46, Gujshan-2, Dhaka- 1043 Dhaka
Apartment(PVT.) Ltd. 1212.
44 BRAC Arong Gulshan Branch Arong Centre, 346, Tejgaon Industrial Area- 1044 Dhaka
Dhaka-1208.
45 BRAC Arong Lalmatia Branch Arong Centre, 346, Tejgaon IndustrialArea- 1045 Dhaka
Dhaka-1208.
46 BRAC Arong Mogbazar Branch Arong Centre, 346, Tejgaon Industrial Area- 1046 Dhaka
Dhaka-1208.
47 BRAC Arong Uttara Branch Arong Centre, 346, Tejgaon Industrial Area- 1047 Dhaka
Dhaka-1208.
48 BRAC Arong Wari Branch Arong Centre, 346, Tejgaon Industrial Area- 1048 Dhaka
Dhaka-1208.
49 Concord Resort Atlantis Concord Entertainment, Co., Ltd. Concord 1049 Dhaka
centre,43 north commercial Area,Gulshan-2,
Dhaka-1212.
50 Premium sweets bi-Central Hazrat Shahjalal International Airport Booth, 1050 Dhaka
Kurmitola Dhaka.
51 Piashi Restaurent & Bar Ltd. 144, Taj Uddin ahmed Shwaroni, Mog Bazar 1051 Dhaka
Dhaka.

111
 CODE-4

SL
Money Changer’s Name Address Code Area
No
52 BRAC Arong Jamuna Future Jamuna Future Park, Ka-244, Kuril, 1052 Dhaka
Park Branch. Dhaka.
53 Blue Moon Recreation Club Green Delux (4th floor), House-67/D 1053 Dhaka
Road-11, Block-E, Banani, Dhaka-1213.
54 Fars Hotel & Resorts Ltd. 212, Shahid Sayad Nazrul Islam Sarwani, 1054 Dhaka
Purana Palton, Dhaka-1000.
55 City Orcard Recreation Club House-7 (5th & 6th floor), road-7/D, 1055 Dhaka
Ltd. Sector-09, Uttara, Dhaka-1230.
56 Amari Dhaka owned by House # 47, Road 41, Gulsan-2, Dhaka- 1056 Dhaka
cureshma Services Ltd. 1215, Dhaka-1215.
57 Maple leaf hotel & resorts Ltd. Plot 1B, Road-1, Sector-1, Uttara, Dhaka. 1057 Dhaka
58 Le Meridean Dhaka. 79/A, Airport Road, Nikunju-2, KhilKhat, 1058 Dhaka
Dhaka.
59 BRAC Arong Dhanmondi BRAC Arong Dhanmondi Br., Plot-28/A, 1059 Dhaka
Branch. House-1, Road-2, Dhanmondi R/A,
Dhaka.
60 BRAC Arong Banani Branch. BRAC Arong Banani Br., Plot-11, Road- 1060 Dhaka
11, Block -G, Banani, Dhaka.
61 Hotel 71 Ltd. 176, Shahid Nazrul Islam Sarwani (Old 47 1061 Dhaka
Bjoy Nogor), Bjoy Nogor, Dhaka-1000.
62 Red Button Catering Services 47, Tejkunipara, Airport Road,Tejgoan, 1062 Dhaka
Ltd. Dhaka-1215.
63 The Artisan Arong Building, House-7, Road-2, Sector- 1063 Dhaka
3, Uttara, Dhaka-1213.
64 Gulshan Club Ltd. House # NWJ 2/A, Bir Uttam sultan 1064 Dhaka
Mahmud Road (old-50), Gulshan-2,
Dhaka-1212.
65 Lakevew Recreation Club Ltd. House-60/C, Road-131, South Avenew, 1065 Dhaka
Gulshan-1, Dhaka-1212.
66 BRAC Arong BashundharaCity BashundharaCity Shopping Mall, Tower 1066 Dhaka
Shopping Mall Part, Level-1-4, 03 Tejturi Bazar, Pantha
path, Dhaka-1215.
67 Dimple Restaurant & Bar Ltd. Ka-70/1, Kuril Bishaw Road, Progoti 1067 Dhaka
Sharwani, Badda, Dhaka.
68 Airport Manager, Chattogram Shah Amanat (R.) International Airport, 1068 Chattogram
Airport, Chattogram Chattogram.
69 Ms. Hotel Agrabad Ltd. Ms. Hotel Agrabad Ltd. Agrabad, 1069 Chattogram
Chattogram.
70 Ms. Hotel Saint Martin Ltd. 25, Shake Mujib Road, Agrabad C/A, 1070 Chattogram
Chattogram.
71 Ms. Biman Bangladesh Air Lines 1-2, CDA Avenew, Sholoshahor, East 1071 Chattogram
Ltd. hittagong. Nasirabad, Chattogram.
72 Sea-Gal Hotels Ltd. Hotel Motel Jone, Cox's Bazar. 1072 Chattogram
73 Ms. Meridian Hotel & 1367, CDA Avenew Chattogram. 1073 Chattogram
Restaurent.
74 Ms. Arong Sholoshahor, Biman Office(1st floor), ½, CDA Avenew, 1074 Chattogram
Chattogram. Sholoshahor, Nashirabad, Chattogram.
75 Ms. Arong Halishahor, House No.-1, Road No.-1, Blook-L 1075 Chattogram
Chattogram. Halishahor, Chattogram.

112
 CODE-4

SL
Money Changer’s Name Address Code Area
No
76 Uttra Bank Ltd. Cox‟s Bazar Zia Complex, South Laldighirpar, Cox‟s 1076 Chattogram
Branch. Bazar.
77 Ms. The Paninsula Chattogram. Bul Bul Center, 486/B,O, R Nizam Road, 1077 Chattogram
CDA Avenew, Chattogram.
78 Ms. Wale Park Residence. Plot # 02, Road # 01, O R Nizam Road, 1078 Chattogram
Chattogram-4000.
79 MS. Ocean paradise Ltd. Cox‟s 28-29, Hotel motel Zone, Kalatoli Road, 1079 Chattogram
Bazar Cox‟s Bazar.
80 Sonali Bank Ltd. New Cort Building Br. Rangamati. 1080 Chattogram
81 MS. Radison Blue Chattogram S,S, Khaled Road, Lal Khan Bazar, 1081 Chattogram
Bay Vew Hotel. Chattogram. Chattogram.
82 Simon Beach Resort Ltd. Marine drive Road, Kalatoli, Cox‟s 1082 Chattogram
Bazar. 222/228, Momin Road,
Chattogram.
83 Sea Perl Beach Resort & Spa Enani Beach, Jalia Palong, Ukhia, Cox‟s 1083 Chattogram
Ltd. Bazar. Corporate office-F.R Tower (19th
floor), 32 Kamal Ataturk Avenew,
Banani, Dhaka-1213.
84 Indian VISA Application Centre, Plot-211(old), 2464/B(new) Habib Lane, 1084 Chattogram
Chattogram. Zakir Hossain Road, Khulsi, Chattogram
85 Ms. Hotel See Crown, Cox‟s Marine Drive road, Kolatoli New see 1085 Chattogram
Bazar Beach, Cox‟s Bazar.
86 Sonali Bank Ltd. Benapol Check Benapol Check Post Branch. Jashore. 1086 Khulna
Post Branch. Jashore.
87 Janata Bank Ltd. Benapol Benapol Branch. Jashore. 1087 Khulna
Branch. Jashore.
88 Agroni Bank Ltd. Benapol Benapol Branch. Jashore. 1088 Khulna
Branch. Jashore.
89 Agroni Bank Ltd. Biman Ghati Agroni Bank Ltd. Biman Ghati Branch 1089 Khulna
Branch. Jashore. Jashore.
90 Agroni Bank Ltd. Mongla Port Mongla Port Branch. Bagerhat. 1090 Khulna
Branch. Bagerhat.
91 Hotel Royal (International) Hotel Royal International Khulna. 1091 Khulna
Khulna.
92 Hotel Western Inn (Int.) Khulna. 51, Khan-E- Sabur Road, Khulna. 1092 Khulna
93 Hotel Kastel Salam Ltd. Khulna. 8, KDA Avenue, Khulna. 1093 Khulna
94 Arunima Galf Resort Club, Panipara Noragati, Norail. 1094 Khulna
Norail
95 Hotel Poshur Bangladesh Porjoton corporation, 1095 Khulna
Mongla,Bagerhat
96 Hotel Naz Garden Silimpur, Bogura. 1096 Bogura
97 Hotel Momo Inn Limited Nawdapara, Bogura. 1097 Bogura

98 Biman Bangladesh Airlines Ltd. Mazumdari, Sylhet. 1098 Sylhet

99 Bangladesh Parjatan Corporation Osmani Biman Bandar, Sylhet. Mob- 1099 Sylhet
01714-013256
100 Sonali Bank Ltd. Osmani Biman Osmani Biman Bandar, Sylhet. 1100 Sylhet
Bandar Branch
101 Porjoton Motel, Rajshahi Abdul Majid Road, Rajshahi 1101 Rajshahi

113
INVISBLE RECEIPTS
 CODE-5

116
 CODE-5

INVISIBLE RECEIVED FROM ABROAD

A. SERVICES

Services cover transportation, travel, telecommunications, construction, insurance and pension services,
financial services, computer and information services, charges for the use of intellectual properties n.i.e.,
personal, cultural and recreational services, other business services, government services transactions
between resident and non-residents and manufacturing services on physical inputs owned by others.

Section
- Division
-Groups
- Reporting
Short description Explanatory note
Classes
code
0 TRANSPORTATION Transport is the process of carriage of people and objects
from one location to another as well as related supporting
and auxiliary services. Transportation covers those services
performed by residents of one economy for those of another.
It includes all modes of transportation such as sea, air and
other including land, internal waterway, pipeline and space
transport as well as electricity transmission etc. which are
involved with carriage of passenger, movement of goods
(freight), charter of carriers with crew and other related
supporting and auxiliary services.
00 Sea transport services Sea Transport Services:
-Transportation services performed by sea transports for
movement of passengers, goods and other related services.
001 Passenger services under sea Passenger services under sea transport
transport
0010 Surplus passage earnings received Surplus passage earnings received from abroad
by Bangladesh Shipping - by Bangladesh Shipping Corporation;
Corporation/ Companies or - by shipping companies;
agents. - by shipping agents ;
for international transport of passengers services, such as;
-- passenger fares, charges for excess baggage and vehicles
or other personal accompanying effects;
-- expenditure for food, drink etc. for which passengers
make expenditure while on board.
0011 Charters, rentals, or operating Remittances received from abroad on account of charters,
leases of passenger vessels/ships rentals, or operating leases of passenger vessels/ships (with
(with crew/operator) received by crew/operator) ;
Bangladesh Shipping - by Bangladesh Shipping Corporation;
Corporation/companies or agents. - by Bangladeshi shipping companies;
- by Bangladeshi shipping agents; for
-- International water transport with operator for carriage of
passengers;
-- Inland water transport with operator for carriage of
Passengers.
002 Freight services under sea Freight services under sea transport.
transport.
0020 Surplus freight remittances Surplus freight remittances received from abroad
received by Bangladesh Shipping -by Bangladesh Shipping Corporation; for
Corporation: -- International transportation of goods including demurrage
Charges.
0021 Charters, rentals, or operating Remittance received from abroad on account of charters,
leases of freight vessels/ships rentals, or operating leases of freight vessels/ships (with

117
 CODE-5

Section
- Division
-Groups
- Reporting
Short description Explanatory note
Classes
code
(with crew/operator) received by crew/operator)
Bangladesh Shipping - by Bangladesh Shipping Corporation; for
Corporation: -- International water transport with operator for carriage of
goods;
-- Inland water transport with operator for carriage of goods.
0022 Surplus freight remittances Surplus freight remittances received from abroad
received by Bangladeshi shipping - by Bangladeshi shipping companies;
companies or agents: - by Bangladeshi shipping agents; for
-- International transportation of goods including demurrage
Charges.
0023 Charters, rentals, or operating Remittances received from abroad on account of charters,
leases of freight vessels/ships rentals, or operating leases of freight vessels/ships (with
(with crew/operator) received by crew/operator)
Bangladeshi shipping companies - by Bangladeshi shipping companies;
or agents: - by Bangladeshi shipping agents; for
-- International water transport with operator for carriage of
goods;
-- Inland water transport with operator for carriage of goods.
0024 Sea freight remittances under all Sea freight remittances under all contractual arrangements
contractual arrangements between the parties (exporter and importer or agents) i.e.
between the parties: transport cost for international carriage of goods;
-Freight of goods as being provided by the actual provider and
payable by the actual invoice party (seller/buyer ) on
FOB/CFR/CIF basis export /import;
-- sea transport cost for international carriage of goods;
- Inland/local/domestic freight cost for carriage of goods;
-- Inland water transport services of freight by refrigerator
vessels;
-- Inland water transport services of freight by tankers;
-- Inland water transport services of freight by others.
003 Other sea transport services Other sea transport services
0031 Seaport services or expenses - Operating expenses of shipping corporations/ companies to
during the course of shipment; meet bona fide disbursements in ports or stations;
- Cargo handling services i.e. cargo handling charges billed
separately from freight;
-- container handling services;
-- cargo loading and unloading/discharging;
-- other cargo and baggage handling services;
-- combining and separating cargoes;
- Storage and warehousing;
-- refrigerated storage services;
-- bulk liquid or gas storage services;
-- bulk liquid or gas storage services;
-- bulk storage services;
-- tank storage services;
-- other storage;
-- general/conditioned warehousing services;
- Supporting services for water transport during the course of
shipment;
-- port and waterway operation services (excl. cargo handling)
-- port and waterway operation services (excl. cargo handling)
on coastal and transoceanic waters;
- Pilotage, berthing and shedding, etc. services;
-- pilotage and berthing services on coastal and transoceanic

118
 CODE-5

Section
- Division
-Groups
- Reporting
Short description Explanatory note
Classes
code
waters;
-- pilotage and berthing services in inland waters;
-- shedding, tugging, mooring actives and navigational aid for
carriers;
-- traffic control;
- Vessel salvage and refloating services;
-- vessel salvage and refloating on coastal and transoceanic
waters ;
-- vessel salvage and refloating in inland waters;
- Other supporting services for water transport during the course
of shipment;
-- packing and repackaging; weighing; labeling; shrink-
wrapping;
-- transferring; distribution of cargo;
-- towing not included in freight services;
-- quality control; customizing; assembly; testing;
-- cleaning , tanking, communication, information, safety and
security;
-- others supporting services in sea ports n. i.e.;
- Other dues and fees charged by the sea port authority;
- Others charges, expenses during the course of shipment etc.;
- Reimbursement of any all other expenses during the course of
shipment which are not included elsewhere.
0032
0033 Auxiliary other supporting sea Remittances received from abroad on account of
transport services : - Sea freight related forwarding ; freight transport agency
services;
- Sea freight related brokerage services;
- Sea freight related agents‟ fees or commission associated with
passenger and freight transport etc.;
- Sea freight related agency commission charges etc;
- Auxiliary to transport and not directly provided for the
movement of goods and person;
-- Agency commission for handling vessels;
- Others n.i.e.
004 Special sea transport: Special sea transport:
(a) Supply of bunker oil/coal; provisions; stores etc.
(b) Maintenance and repairs on ships is included in this item
which worked by residents on goods that are owned by the
nonresident.
The repairs may be performed at the site of the repairer or
elsewhere.

0040 Supply of bunker oil/coal, Remittances received from abroad on account of

provisions, stores etc. to foreign - Supply of bunker oil, coal, provisions, stores etc. to foreign
ships: ships in Bangladesh during international voyages.
- Gross value of any parts and materials supplied by repairer or
any other supplier for maintenance and repairs to foreign ship
( if identified);
0041 Maintenance and repairs services Remittances received from abroad on account of
of foreign ships: - Maintenance and repairs (includes any parts or materials
supplied by the repairer and included in the charge ( if not
identified) of foreign ships in Bangladesh.

119
 CODE-5

Section
- Division
-Groups
- Reporting
Short description Explanatory note
Classes
code
(Construction maintenance and repairs of ports are excluded,
they are included under construction services and maintenance
and repairs of computers are included under computer services.)
01 Air transport services: Air transport services:
- Transportation services performed by air transports for
movement of passengers, goods and other related services.
011 Passenger services under air Passenger services under air transport
transport:
0110 Surplus passage earnings received - Surplus passage earnings received from abroad by Bangladesh
by Bangladesh Biman: Biman for international transport of passengers; such as:

-- for passenger fares, charges for excess baggage and vehicles

or other personal accompanying effects;
-- for expenditure for food, drink etc. for which passengers
make expenditure while on board.
0111 Charters, rentals, or operating Remittances received from abroad on account of charters,
leases of passenger aircraft rentals, or operating leases of passenger aircraft (with
(with crew/operator) received by crew/operator);
Bangladesh Biman: - by Bangladesh Biman ;
-- International air transport with operator for carriage of
passengers;
-- Inland air transport with operator for carriage of passengers;
0112 Surplus passage earnings received Surplus passage earnings received from abroad
by Bangladeshi private air - by Bangladeshi private aircraft companies;
transport: - by air agents ; for international transport of passengers;
such as:
-- for passenger fares, charges for excess baggage and vehicles
or other personal accompanying effects;
-- for expenditure for food, drink etc. for which passengers
make expenditure while on board.
0113 Charters, rentals, or operating Remittances received from abroad on account of charters,
leases of passenger aircraft rentals, or operating leases of passenger aircraft (with
(with crew/operator) received by crew/operator);
Bangladeshi private air transport - by private aircraft companies;
or agents: - by air agents; for
-- International air transport with operator for carriage of
passengers;
-- Inland air transport with operator for carriage of passengers.
012 Freight services under air Freight services under air transport.
transport.
0120 Surplus freight remittances Surplus freight remittances received from abroad by
received by Bangladesh Biman Bangladesh Biman or related agents ;
or agents: - International transportation of goods including demurrage
charges;
0121 Charters, rentals, or operating Remittances received from abroad on account of charters,
leases of freight/cargo aircraft rentals, or operating leases services of freight/cargo aircraft
(with crew/operator) received by (with crew/operator);
Bangladesh Biman: - by Bangladesh Biman ;
-- International freight/cargo air transport with operator for
carriage of goods;
-- Inland freight/cargo air transport with operator for carriage of
goods;
0122 Surplus freight remittances Surplus freight remittances received from abroad by
received by Bangladeshi private Bangladeshi private aircraft companies or related agent ;

120
 CODE-5

Section
- Division
-Groups
- Reporting
Short description Explanatory note
Classes
code
aircraft companies or agent : - International transportation of goods including demurrage
charges;
- Air freight transport services of letters and parcels,
other freight etc.;
- Air space freight transport services of freight;
- Other air freight n.i.e.;
0123 Charters, rentals, or operating Remittances received from abroad on account of charters,
leases of freight/cargo aircraft rentals, or operating leases services of freight/cargo aircraft
(with crew/operator) received by (with crew/operator);
Bangladeshi private aircraft - by private aircraft companies;
companies or agents: - by air agents; for
-- International freight/cargo air transport with operator for
carriage of goods;
-- Inland freight/cargo air transport with operator for carriage
of goods;
0124 Air freight remittances under all Air freight remittances under all contractual arrangements
contractual arrangements between the parties (exporter and importer) i.e. transport cost for
between the parties : international carriage of goods;

- Freight of goods as being provided by the actual provider and

payable by the actual invoice party (seller/buyer )on
FOB/CFR/CIF basis export /import ;
-- air transport cost for international carriage of goods;
- Reimbursement of air freight by principle
- Inland/local/domestic freight cost for carriage of goods;
-- Inland air freight transport services of freight by freight
aircraft/cargo;
--- air freight transport services of letters and parcels, other
freight etc.;
--- air space freight transport services of freight;
--- others air freight transport n.i.e..
013 Other air transport services Other air transport services
0130 Airport services or expenses - Operating expenses of air transport companies to meet
during the course of air shipment: bona fide disbursements in ports or stations;
- Air cargo handling services i.e. cargo handling charges
billed separately from freight;
-- cargo loading and unloading/discharging;
-- other cargo and baggage handling services;
-- combining and separating cargoes;
- Storage and warehousing;
-- refrigerated storage services;
-- bulk and other storage;
-- general/conditioned warehousing services;
- Air traffic control;
- Other supporting services for air transport during the course of
shipment;
-- packing and repackaging; weighing; labeling; shrink-
wrapping;
-- transferring; distribution of cargo;
-- quality control; customizing; assembly; testing;
-- cleaning , tanking, communication, information, safety and
security;
-- others supporting services in airports n.i.e.;
- Other dues and fees charged by the airport authority

121
 CODE-5

Section
- Division
-Groups
- Reporting
Short description Explanatory note
Classes
code
- Others charges, expenses during the course of air shipment etc.
- Reimbursement of any all other expenses during the course of
shipment which are not included elsewhere;
0131
0132 Auxiliary other supporting air Remittances received from abroad on account of
transport services: - Air freight related forwarding ;freight transport agency
services ;
- Air freight related brokerage services;
- Air freight related agents‟ fees or commission associated with
passenger and freight transport etc.;
- Air freight commission charges etc;
- Auxiliary to transport and not directly provided for the
movement of goods and person;
- Other air freight n.i.e.;
- Agency commission for handling aircraft;
- Others n.i.e.
-- air freight transport services of letters and parcels, other
freight etc.;
-- air space freight transport services of freight;
-- other air freight n.i.e.;
014 Special air transport: Special air transport:
(a) Supply of aviation oil/fuel; provisions; stores etc.
(b) Maintenance and repairs on air transport is included in this
item which work by residents on goods that are owned by the
nonresident.
The repairs may be performed at the site of the repairer or
elsewhere.

0140 Supply of aviation fuel, Remittances received from abroad on account of

provisions, stores etc. to foreign - Supply of aviation oil/fuel, provisions, stores etc. to foreign
aircrafts: aircrafts in Bangladesh during international transportation;
- Gross value of any parts and materials supplied by repairer
or any other supplier for maintenance and repairs
(if identified);

0141 Maintenance and repairs services Remittances received from abroad on account of
of foreign aircrafts: - Maintenance and repairs (includes any parts or materials
supplied by the repairer and included in the charge (if not
identified) of foreign aircrafts in Bangladesh.

(Construction maintenance and repairs of ports are excluded,

they are included under construction services and maintenance
and repairs of computers are included under computer services .)

02 Railway transport services: Railway transport services:

-Transportation services performed by rail transports for
movement of passengers, goods and other related services.

021 Passenger services under Passenger services under railway transport.

railway transport:
0210 Surplus passage earnings received - Surplus passage earnings/ passenger services received from
by Bangladesh Railway transport abroad by Bangladesh Railway or related agents for
or agent: international rail transport of passengers; such as

122
 CODE-5

Section
- Division
-Groups
- Reporting
Short description Explanatory note
Classes
code
- for passenger fares, charges for excess baggage and vehicles or
other personal accompanying effects;
- for expenditure for food, drink etc. for which passengers make
expenditure while on board;
- Inland/local/domestic freight cost for carriage passengers;
- Others rail passenger freight services n.i.e.;

022 Freight services under rail Freight services under rail transport.
transport:
0220 Surplus freight remittances Surplus freight remittances received from abroad by
received by Bangladesh Railway Bangladesh Railway or related agents ;
or agents : - International transportation of goods including demurrage
charges;
0221 Rail freight remittances under all Rail freight remittances under all contractual arrangements
contractual arrangements between the parties (exporter and importer i.e. transport cost for
between the parties: international carriage of goods;
-Freight of goods as being provided by the actual provider and
payable by the actual invoice party (seller/buyer )on
FOB/CFR/CIF basis export /import
-- rail transport cost for international carriage of goods;
- Inland/local/domestic freight cost for carriage of goods ;
-- Inland/international railway transport services of freight cost
or carriage of goods;
--- railway transport services of freight by refrigerator cars,
tanker cars;
--- railway transport services of international containers;
--- railway transport services of letters and parcels;
--- railway transport services of dry bulk goods, live animals;
--- other railway transport services of freight n.i.e.;
023 Other railway transport Other railway transport services.
services:
0231 Rail port or rail station services - Operating expenses of rail transport authority to meet bona
or expenses during the course of fide disbursements in ports or stations;
shipment: - Cargo handling services i.e. cargo handling charges billed
separately from freight;
-- cargo loading and unloading/discharging;
-- other cargo and baggage handling services;
-- combining and separating cargoes;
- Storage and warehousing;
-- refrigerated storage services;
-- bulk and other storage;
-- general/conditioned warehousing services;
- Railway traffic control;
- Other supporting services for railway transport during the
course of shipment;
- Others supporting services in rail station during the course of
shipment;
-- packing and repackaging; weighing; labeling; shrink-
wrapping;
-- transferring; distribution of cargo;
-- quality control; customizing; assembly; testing;
-- cleaning , tanking, communication, information, safety and
security;
-- railway pushing or towing services ;

123
 CODE-5

Section
- Division
-Groups
- Reporting
Short description Explanatory note
Classes
code
-- rail station services;
-- other supporting services in rail station n.i.e.;
-Other dues and fees charged by the railway authority
- Others charges, expenses during the course of rail shipment
etc.
- Reimbursement of any all other expenses during the course of
shipment which are not included elsewhere;
0232 Auxiliary other supporting Remittances received from abroad on account of
railway transport services : - Railway freight related forwarding ;freight transport agency
services ;
- Railway freight related brokerage services;
- Railway freight related agents‟ fees or commission associated
with passenger and freight transport etc.;
- Railway freight commission charges etc;
- Auxiliary to transport and not directly provided for the
movement of goods and person;
- Agency commission for handling rail transport;
- Other supporting services of rail transport n.i.e;

024 Special railway transport: Special railway transport:

-Supply of bunker oil/fuel; provisions; stores etc.
-Maintenance and repairs on rail transport is included in this
item which worked by residents on goods that are owned by
the nonresident.
The repairs may be performed at the site of the repairer or
elsewhere.
0240 Supply of bunker oil/fuel, Remittances received from abroad on account of
provisions, stores etc. to foreign - Supply of bunker oil/fuel, provisions, stores etc. to foreign rail
rail transport: transport in Bangladesh during international transportation;
- Gross value of any parts and materials supplied by repairer or
any other supplier for maintenance and repairs (if identified);
0241 Repair and maintenance services Remittances received from abroad on account of
of foreign rail transport - Maintenance and repairs (includes any parts or materials
equipments: supplied by the repairer and included in the charge (if not
identified) of foreign rail transport in Bangladesh.

(Construction maintenance and repairs of ports are excluded, they

are included under construction services and maintenance and
repairs of computers are included under computer services.)
03 Road transport services: Road transport services .
-Transportation services performed by road transports for
movement of passengers, goods and other related services.

031 Passenger services under road Passenger services under road transport
transport:
0310 Passenger services under road Surplus passage earnings received by Bangladesh road transport
transport authority or companies.

- Surplus passage earnings/passenger road transport services

received from abroad by Bangladesh road transport authority or
companies or related agents for international transport of
passengers;
-- for passenger fares, charges for excess baggage and vehicles
or other personal accompanying effects;

124
 CODE-5

Section
- Division
-Groups
- Reporting
Short description Explanatory note
Classes
code
--for expenditure for food, drink etc. for which passengers
make expenditure while on board;
- Local transport and sightseeing transportation services of
passengers
-- taxi services/ rental services of passenger cars with
operator(rent a car);
-- taking lease of car with operator for long from rent-a car
-- charter of international/local bus and coaches or other
commercial vehicles with operator for carriage of passengers
services;
-- other land transportation services of passengers;
032 Freight services under road Freight services under road transport
transport:
0320 Surplus freight remittances Surplus freight remittances received from abroad by
received by Bangladesh road Bangladesh road transport authority or companies or related
transport authority or companies: agents ;

- International transportation of goods including demurrage

charges;

0321 Road freight remittances under all Road freight remittances under all contractual arrangements
contractual arrangements between the parties (exporter and importer) i.e. transport cost for
between the parties: international carriage of goods;
-Freight of goods as being provided by the actual provider and
payable by the actual invoice party (seller/buyer )on
FOB/CFR/CIF basis export /import;
- Inland/local/domestic freight cost for carriage of goods;
-- Inland/international road transport services of freight;
such as:
--- charter of international/local commercial vehicles with
operator for carriage of passengers services;
--- road transport services of freight by refrigerator vehicles,
tank trucks or semi-trailers;
--- road transport services of international containers;
--- road transport services of letters and parcels;
--- road transport services of moving household furniture
and household goods of freight;
--- road transport services of dry bulk goods, live animals;
--- other road transport services of freight;

033 Other road transport services: Other road transport services

0331 Land port road transport services Remittances received from abroad on account of
or expenses during the course of - Operating expenses of road transport corporations/ companies
shipment: to meet bona fide disbursements in ports or stations;
- Cargo handling services i.e. cargo handling charges billed
separately from freight;
-- cargo loading and unloading/discharging;
-- other cargo and baggage handling services;
-- combining and separating cargoes;
- Storage and warehousing;
-- refrigerated storage services;
-- bulk and other storage;
-- general/conditioned warehousing services;
- Road traffic control;

125
 CODE-5

Section
- Division
-Groups
- Reporting
Short description Explanatory note
Classes
code
- Other supporting services for road transport during the course
of shipment;
- Other supporting services for road transport during the course
of shipment;
-- packing and repackaging; weighing; labeling; shrink-
wrapping;
-- transferring; distribution of cargo;
-- quality control; customizing; assembly; testing;
-- cleaning , tanking, communication, information, safety and
security;
-- bus/truck station services;
-- highway, bridge and tunnel operation services;
-- parking lot services;
-- towing services for commercial and private vehicles;
-- other supporting services in land port bus/truck station n.i.e.;
-Other dues and fees charged by the road authority ;
-Others charges, expenses during the course of road shipment
etc.;
- Reimbursement of any all other expenses during the course of
shipment which are not included elsewhere;
0332 Auxiliary other supporting road Remittances received from abroad on account of
transport services: - Road freight related forwarding ;freight transport agency
services ;
- Road freight related brokerage services;
- Road freight related agents‟ fees or commission associated
with passenger and freight transport etc.;
- Road freight commission charges etc;
- Auxiliary to transport and not directly provided for the
movement of goods and person;
- Agency commission for handling road transport;
- Other supporting services of road transport n.i.e;

034 Special road transport: Special road transport;

-Supply of oil/fuel; provisions; stores etc.
-Maintenance and repairs on road transport is included in this
item which is worked by residents on goods that are owned by
the nonresident.
The repairs may be performed at the site of the repairer or
elsewhere.

0340 Supply of oil/fuel, provisions, Remittances received from abroad on account of

stores etc. to foreign road - Supply of oil/fuel, provisions, stores etc. to foreign road
transport vehicles: transport in Bangladesh during international transportation;
- Gross value of any parts and materials supplied by repairer or
any other supplier for maintenance and repairs if identified;

0341 Repair and maintenance services Remittances received from abroad on account of
of foreign road transport vehicle - Maintenance and repairs (includes any parts or materials
equipments: supplied by the repairer and included in the charge if not
identified) of foreign road transport in Bangladesh.

(Construction maintenance and repairs of ports are excluded, they

are included under construction services and maintenance and
repairs of computers are included under computer services.)

126
 CODE-5

Section
- Division
-Groups
- Reporting
Short description Explanatory note
Classes
code
04 Pipeline transport services: Pipeline transport services
041 Gas and water distribution Gas and water distribution services
services:
0410 Gas distribution services: Gas distribution services (on own account) rendered
internationally.
Remittances received from abroad on account of
- Gas distribution through mains (on own account);

0411 Water distribution services (on Remittances received from abroad on account of
own account) rendered - Water distribution through mains, except stem and hot water
internationally: (on own account);
- distribution of steam, hot water and air-conditioning supply
through mains (on own account)
- Water distribution except through mains (on own account);
05 Electricity transmission Electricity transmission services
services:
051 Electricity transmission services Electricity transmission services (on own account) rendered
(on own account) rendered internationally.
internationally:
0510 Electricity transmission services Remittances received from abroad on account of
(on own account) rendered - Electricity transmission and distribution (on own account);
internationally: -- transmission of electricity (on own account)
-- distribution of electricity (on own account);
06 Postal and courier services Postal and courier services
061 Postal and courier services Postal and courier services are subject to international
agreements, and the service entries between operators of different
economies should be recorded on a gross basis.
0610 Postal services: Remittances received from abroad on account of ;
- Surplus earnings for international postal services;
- Pick-up, transport and delivery of letters, newspapers,
periodicals, brochures and other printed matters and of
parcels, packages;
- Post office counter, such as sales of stamps money orders,
posted restate services; telegram services, and so forth;
- Mailbox rental services by national postal administrations;
- Other postal services;
0611 Courier services: Remittances received from abroad on account of ;
- Pick-up, transport and delivery of letters, newspapers,
periodicals, brochures and other printed matters and of
parcels, packages;
- Domestic or local courier services;
- International courier services;
- Other courier services;
0612 Surplus earnings of courier Remittances received from abroad on account of surplus earnings
services: of courier services ;
- by Bangladeshi courier companies;
- by courier agents

1 TRAVEL Travel covers all goods and services which are acquired from
resident economy by the non-resident travelers during their
stay in the resident economy.
A traveler is an individual staying less than one year in an
economy of which he is not a resident for any purpose other
than

127
 CODE-5

Section
- Division
-Groups
- Reporting
Short description Explanatory note
Classes
code
(a) being stationed on a military base or with another
government agency of his own government, including
diplomats and other embassy personnel and
(b) accompanying a person mentioned under (i) as a
dependent, or (ii) undertaking a productive activity directly
for an entity which is a resident of an economy other than his
own.
The one year rule does not apply to students and medical
patients who remain residents of their own economy even if
their length of stay in another economy is one year or more.
All types of travel have been categorized under two major
heads (a) business travel and (b) personal travel.
10 Business Travel Business travel covers goods and services acquired for
personal use by persons whose primary purpose of travel is
for business. This category covers travelers going abroad for
all types of
-business activities,
- carrier crews stopping off or laying over,
- government employees on official travel,
- employees of international organization on official
business;
- employees traveling on behalf of their employer ( except for
diplomatic staff etc. employed in government enclaves, whose
expenditure in their territory of physical location is included in
government goods and services n.i.e.);
- Self- employed nonresidents traveling for business purposes;
and seasonal, border, and other short-term workers/
employees doing work for enterprises which are not resident
in the economy where the work occurs.
The business activities may include production or installation
work, market exploration, commercial negotiations, missions,
conference, conventions, other meetings, or other business
purposes on behalf of an enterprise resident in another
economy.
101 Official Travel Official Travel
- Missions, conference, conventions, other meetings
workshops, training, etc.;

( except registration fee for conference/seminar which are

included in subscriptions, membership fees and registration
fees/charges; for diplomatic staff, etc., employed in government
enclaves, whose expenditure in their territory of physical
location is included government goods and services n.i.e.)

1010 Official travel by foreign a) Remittances received on traveling of

government, mission, semi- - employees of foreign government, foreign mission and their
government and private sector attached offices, semi- government including all business
employees: delegation of foreign government or semi-government
organizations who visit in Bangladesh for official reasons;
such as
-- mission, conference, conventions, other meeting, workshops,
training, etc. on account of daily allowances, training
allowances, entertainment, contingencies, medical fees etc.
b) Remittances received on traveling of
- employees of foreign private sector employees including all

128
 CODE-5

Section
- Division
-Groups
- Reporting
Short description Explanatory note
Classes
code
business delegation (as well as personal consultant) of foreign
private sector organizations who visit in Bangladesh for
official reasons; such as
-- mission, conference, conventions, other meeting, workshops,
training, etc. on account of daily allowances, training
allowances, entertainment, contingencies, medical fees etc.

Travel may be provided according to:

--- goods such as food and beverage services;
--- local transport services;
--- accommodation services;
--- other services;
1011 Other official travel of a) Remittances received on traveling of
international organizations/bodies - officials of international organizations /bodies and their
and foreign NGOs: attached officers including all business delegation who visit in
Bangladesh for other official reasons; such as
-- mission, conference, conventions, other meeting, workshops,
training, etc. on account of daily allowances, training
allowances, entertainment, contingencies, medical fees etc.
b) Remittances received on traveling of
- officials of foreign NGOs including all business delegation
who visit in Bangladesh for other official reasons ; such as
-- mission, conference, conventions, other meeting, workshops,
training, etc. on account of daily allowances, training
allowances, entertainment, contingencies, medical fees etc.

- Travel by diplomats and privileged persons;

Travel may be provided according to:

--- goods such as food and beverage services;
--- local transport services;
--- accommodation services;
--- other services;

102 Commercial Travel: Commercial Travel

1020 Commercial travel by foreign Remittances received on traveling for commercial reasons:
nationals: -Visit for production or installation work;
- Visits for market exploration; commercial negotiations,
missions, conference, conventions, other meetings, or other
business purposes on behalf of an enterprise resident in another
economy;
-- daily allowances, entertainment, contingencies, etc. ;

Travel may be provided according to:

--- goods such as food and beverage services;
--- local transport services;
--- accommodation services;
--- other services;
103
1030
104 Others business travel Others business travel
1040 Others business travel by foreign Remittances received on traveling of
nationals: - Non-official private delegation and non-officials in official
delegation other than commercial.

129
 CODE-5

Section
- Division
-Groups
- Reporting
Short description Explanatory note
Classes
code
- Carrier crews stopping off or laying over; including advance
received or reimbursement of air ticket of crews‟ by the agent;
- Travel by carrier crew of foreign nationality;
- By border, seasonal, and other short-term foreign workers/
employees doing work for enterprises in the reporting
economy where the work occurs;
-- daily allowances, entertainment, contingencies, etc. ;
- Other business travel n.i.e. ;

Travel may be provided according to:

--- goods such as food and beverage services;
--- local transport services;
--- accommodation services;
--- other services;

105 International cards of business International cards of business travel

travel
1050 International cards received from International cards received from acquirer against business
acquirer on business travel: travel;
- International cards services received from acquirer against
travel of official visitors; (under transactions code 1010)
- International cards services received from acquirer against
travel of other official visitors; (under transactions code 1011)
- International cards services received from acquirer against
travel of commercial visitors; (under transactions code 1020)
- International cards services received from acquirer against
travel of other business travelers; (under transactions code 1040)

Travel may be provided according to:

--- goods such as food and beverage services;
--- local transport services;
--- accommodation services;
--- other services;

11 Personal travel Personal travel covers goods and services acquired by persons
going abroad for purposes other than business such as
vacations, participation in recreational and cultural activities,
visits with friends and relatives, pilgrimage, and education and
health related purposes.
Where important, there may be supplementary items to
break down personal travel into subcomponents:
a) Health-related
b) Education-related
c) All other personal travel ;
111 Health related travel Health related travel
1110 Medical travel by non-resident Remittances received on traveling for medical reasons;
patients: - Medical services acquired by non-resident patients;
- Other health care services acquired by non-resident patients;
- Other services i.e. food, accommodation, local transport,
acquired by non-resident patients;
- Health costs of nonresident patients advance received or
reimbursed by foreign government or insurers;

Traveling for medical purposes/ reasons may be provided

130
 CODE-5

Section
- Division
-Groups
- Reporting
Short description Explanatory note
Classes
code
according to:
--- goods such as food and beverage services;
--- local transport services;
--- accommodation services;

112 Education related travel Education related travel

1120 Foreign students Remittances Received on traveling for study purpose;
- Regular courses such as undergraduate, post graduate,
language, course pre-requisite to bachelor degree, medical,
engineering, professional and other technical or non-technical
and other professional diploma/certificate courses in recognized
institutions of foreign students studying in Bangladesh;
-- Tuition fee, admission fee, sessions fee, etc. of nonresident
students;
-- Visa/ admission processing fees or evaluation fees, right of
landing fees against study purpose;
-- Health services acquired by nonresident students;
-- Goods such as food and beverage services acquired by
nonresident students;
-- Local transport services acquired by nonresident students;
-- Accommodation services acquired by nonresident students;
-- Other services acquired by nonresident students;

1121 Foreign trainees (foreign Remittances Received on traveling for training purpose;
nationals) other than official and -Training for short-term programmed/courses on professional
other official organizations and non-professional of foreign trainees in Bangladesh other
than official, other official organizations;
-- Course fees of non-resident trainee;
-- Health services acquired by non-resident trainee;
-- Goods such as food and beverage services acquired by
non-resident trainee;
-- Local transport services acquired by non-resident trainee;
-- Accommodation services acquired by non-resident trainee;
-- Other services acquired by non-resident trainee;

113 All other personal travel: All other personal travel

1130 Foreign tourist : Remittances received from
- Foreign national who visit in Bangladesh for
-- Recreation or vacation other than business travel;
-- Excursionists such as group study tour, etc.;
-Foreign national who visit Bangladesh for
-- To meet with relatives and friends;

Travel may be provided according to:

--- goods such as food and beverage services;
--- local transport services;
--- accommodation services;
--- other services;
1131
1132 Religious travel (foreign Remittances received from
nationals) : - Foreign national who visit in Bangladesh for a religious reason;
-- Pilgrimage; (Pilgrims are people who make a journey to holy
place for a religious reason;
-- To attend tablig, jamaat/ istema and other religious

131
 CODE-5

Section
- Division
-Groups
- Reporting
Short description Explanatory note
Classes
code
functions etc.;

Travel may be provided according to:

--- goods such as food and beverage services;
--- local transport services;
--- accommodation services;
--- other services;
1133 Travel for sports, recreational and Remittances received from
cultural activities (foreign -Foreign national who visit in Bangladesh for
nationals): -- Participation in recreational and cultural activities;
-- Participation in sports activities;

Travel may be provided according to:

--- goods such as food and beverage services;
--- local transport services;
--- accommodation services;
--- other services
1134
1135
1136
1137 Other travel n.i.e. : Remittances received on traveling of other n.i.e.
- Cost of ticket encashment or passages under Wage Earners‟;
- Passage money repatriated by construction/engineering
companies /firms/ travel agents etc. in Bangladesh having their
offices abroad;
- Cost of ticket encashment or passage paid against
encashment certificates drawn on private foreign currency
accounts maintained outside wage earners account;
- Travel by foreign national on employment;
- Travel related foreign exchange /margin or commission
received by tour operators, travel agents and providers;
- Online visa processing fees services for visitors;
- Online hotel booking/accommodation services for visitors;
- Online other accommodation services for visitors;
- Online transport reservation services for visitors provided by
tour operator or related agent;
- Online accommodation, cruises and package tour reservation
services for visitors provided by tour operator or related agent;
- Online event tickets booking services for visitors provided tour
operator or related agent;
- Online other services for visitors provided tour operator or
related agent;
-- food services for visitors;
-- beverage services for visitors;
-- tour operator, travel agent commission; time-share
exchange agent, or other provider etc.;
- Cost of tickets received by Bangladeshi on account of official
or other official travel from foreign government agencies , UN
organizations, international non-profit organizations like
international committee of Red Cross , British council, Ford
Foundation, Commonwealth secretariat , Colombo Plan
secretariat, OIC secretariat, Foreign Universities etc for
attending seminars, conferences etc or any other purpose
received from abroad by tour operator;

132
 CODE-5

Section
- Division
-Groups
- Reporting
Short description Explanatory note
Classes
code
- Travel costs advance received or reimbursed by employer on
official or other official travel; such as daily allowances,
training allowances, entertainment, contingencies, etc.;
- Travel costs advance received or reimbursed by employer on
commercial travel;
- Travel costs advance received or reimbursed by employer on
other business travel;
- Travel costs advance received or reimbursed by employer on
seasonal, and other short-term cross-border workers;
- Others purpose of travel, such as reimbursement of travel cost /
any accommodation services, etc.;
-- Tuition and living costs of a student paid or reimbursed by
foreign government or employer;
- Training costs paid or reimbursed by foreign government or
employer;
- Travel by Bangladeshi scholars/students for studies abroad
against PTA received from abroad where cost of ticket is paid
by foreign governments/ foreign agencies , UN organizations,
international non-profit organizations like international
committee of Red Cross , British council, Ford Foundation,
Commonwealth secretariat , Colombo Plan secretariat, OIC
secretariat, Foreign Universities etc.;
- Immigration visa processing fees , evaluation fees, right of
landing fees;
- Any all other travel cost refund;
- Refund of tuition fee, admission fee, sessions fee etc of student
travel;

Travel may be provided according to:

--- goods such as food and beverage services;
--- local transport services;
--- accommodation services;
--- other services;
Note: - Disposal of unspent foreign exchange by Bangladeshi on
behalf of travel purposes; It shall be reported related summary
statement in other column.
1138 International cards of personal International cards received from acquirer against personal
travel other than business travel: travel other than business travel;
- International cards services received from acquirer against
travel of foreign personal tourists;
- International cards services received from acquirer against
religious travel;
- International cards services received from acquirer against
Sports, recreational and cultural activities travel;
- International cards services received from acquirer against
other personal travel;
2 OTHER SERVICES Other services comprise those international services that are
not covered under transportation and travel services.
20 Telecommunication services: Telecommunication services
201 Telecommunication services: Telecommunication Services are defined in terms of the
nature of the services, not the method of delivery. Only
amounts payable for transmission should be included
under telecommunications services;

133
 CODE-5

Section
- Division
-Groups
- Reporting
Short description Explanatory note
Classes
code
Excluded are installation services for telephone network
equipment (which included in construction services) and data
base services (which included in information services).
2010 Telecommunication services: Remittances received from abroad on account of
-Broadcasting, programming and programme distribution
services;
-- radio and television broadcast originals ( sound, images,
data, or other information) by radio and television satellite ;
-- radio and television channel programmes (sound, images,
data, or other information) by radio and television satellite;
-- broadcasting services and multi-channel; originals by radio
and television satellite;
-- transmission of sound, images, data, or other information
telephone, telex, telegram services;
-- radio and television cable transmission services;
-- radio and television satellite services;
-- electronic mail, facsimile, and so forth, etc. services;
-- business network services ( cost/fees for Reuter monitors,
SWIFT);
-- teleconferencing, and support services;
-- satellite cable subscription;
- Leasing of telecommunications lines or capacity;
- Mobile telecommunications services;
-- mobile voice services;
-- mobile text services;
-- mobile data services, except text services;
-- mobile roaming services;
- Internet telecommunications services;
--internet backbone services;
-- internet access services;
-- narrowband internet access services;
-- broadband internet access services;
-- Other internet telecommunications services;
-- Online access services; provision of access to the internet.
-- Other telecommunications services;
- Data transmission services;
- Private network services like IPLC (International private
leased circuit);
- Other telecommunication services;
- Inward remittance by satellite channel distributor from
principal;
2011 Maintenance services of Remittances received from abroad on account of
telecommunication network - Maintenance services of telecommunication
/machineries network/machineries equipments etc;
equipments: -- Repair services of telecommunication network
tower/machineries equipments etc;

( Excluded are installation services for telephone network

equipment which are included in construction services
2012 Export of International Gateway Remittances received from abroad on account of
(IGW) services : -International Gateway (IGW) for transmitting calls between
countries;

(A gateway is a network point that acts as an entrance to another

network. On the Internet, a node or stopping point can be either a

134
 CODE-5

Section
- Division
-Groups
- Reporting
Short description Explanatory note
Classes
code
gateway node or a host (end- point) node. Both the computers of
Internet users and the computers that serve pages to users are
host nodes. The computers that control traffic within your
company's network or at your local Internet service provider
(ISP) are gateway nodes.
An International Gateway is a telephone number through which
calls are routed to get cheaper rates on international long
distance charges, or to make calls through voice over IP (VOIP)
networks internationally. They also are effective in making an
international call into the customer appear as if it is originating
from a local number rather than the real location.)
2013 Export of Bandwidth services: Remittances received from abroad on account of
-Bandwidth describes the maximum data transfer rate of a
network or Internet connection. It measures how much data can
be sent over a specific connection in a given amount of time.

For example, a gigabit Ethernet connection has a bandwidth of

1,000 Mbps, (125 megabytes per second). An Internet
connection via cable modem may provide 25 Mbps of bandwidth.
21 Construction services: Construction cover works on construction project and
installation by resident to nonresident enterprises.
211 Construction services Construction services covers the creation, renovation ,
repair, or extension of fixed assets in the form of buildings,
land improvements of an engineering nature, and other such
engineering constructions as roads, bridge, dams, etc. It also
includes related installation (such as installation services for
telephone network equipment) and assembly work. It
includes site preparation and general construction as well as
specialized services such as painting, plumbing, and
demolition. It also includes management of construction
projects. Repairs of railway facilities, harbors, and airfield
facilities included in construction.
2110 Construction work abroad : Construction work for nonresidents by resident enterprises
in the compiling economy :(Credit)
(Credit) Remittance received from abroad on account of
- Construction services of building;
-- residential building;
-- non- residential building;
--- industrial building;
--- commercial building;
--- other non-residential building;
- Construction services of civil engineering works;
-- Highways (except elevated highways), streets, roads,
railways and airfield runways construction, repairs
of railway facilities and airfield facilities;
-- Bridges, flyover, metro rail, elevated highways and tunnels;
-- Land improvement of engineering nature;
-- Harbors, waterways, dams, water mains and lines, irrigation
and other waterworks;
--- aqueducts and other water supply conduits,
except pipelines;
--- harbors construction and repairs and similar waterworks;
--- dams;
--- irrigation and flood control waterworks;

135
 CODE-5

Section
- Division
-Groups
- Reporting
Short description Explanatory note
Classes
code
--- dragging waterworks;
-- Long-distance pipelines, communication and
power lines(cable);
-- Construction services of local pipelines and cables
and related works ;
-- Construction services of sewage and water treatment
plants ;
-- Construction services of mines and industrial plants ;
--- mining constructions;
--- power plants;
--- other industrial plants;
-- Outdoor sport and recreation facilities;
-- Other civil engineering works;

- Site preparation construction services ;

-- demolition services; ( the demolition of a building is the
act of deliberately destroying it)
-- site formation and clearance services;
-- excavating and earthmoving services;
-- water well drilling and septic system installation services;
- Special trade construction services ;
-- Pile driving and foundation services;
-- Construction framing services;
--- building framing, roof framing, roofing and
waterproofing, concrete, structural steel erection,
masonry, scaffolding services;
--- other special trade construction services;
- Building completion and finishing services ;
-- glazing, plastering, painting and floor wall tiling services;
-- other floor laying, wall covering and wall papering services;
-- joinery and carpentry, fencing and railing, other building
completion and finishing services;
-- plumbing services;(the plumbing in a building consists
of the water and drainage pipes, baths, and toilets in it);
-- interior designing services;
- Installation and assembly services
-- Telephone/mobile network equipment installation services;
-- Electrical installation services;
--- electrical wiring and fitting services ;
--- fire alarm, burglar alarm system installation services;
--- residential antenna installation services;
--- other electrical installation services ;
-- Water plumbing and drain laying services;
-- Heating, ventilation and air-conditioning equipment
installation services;
-- Gas fitting installation services;
-- Insulation services;
-- Other installation services;
--- lift and escalator installation services
--- Other installation services n.i.e.
-- Assembly and erection of prefabricated constructions;

- Construction projects services;

- Other constructions for manufacturing;
2111

136
 CODE-5

Section
- Division
-Groups
- Reporting
Short description Explanatory note
Classes
code
2112 Construction work in the Goods and services acquired in the compiling economy from
reporting economy : resident enterprise by non-resident construction enterprises:
(Credit.)
(Credit)
Acquisition of goods and services from resident enterprise by
non-resident construction enterprises;
Remittance received from abroad on account of
- Construction services of building;
-- residential building;
-- non- residential building;
--- industrial building;
--- commercial building;
--- other non-residential building;
- Construction services of civil engineering works;
-- Highways (except elevated highways), streets, roads,
railways and airfield runways construction, repairs
of railway facilities and airfield facilities;
-- Bridges, flyover, metro rail, elevated highways and tunnels;
-- Land improvement of engineering nature;
-- Harbors, waterways, dams, water mains and lines, irrigation
and other waterworks;
--- aqueducts and other water supply conduits, except
pipelines;
--- harbors construction and repairs and similar waterworks;
--- dams;
--- irrigation and flood control waterworks;
--- dragging waterworks;
-- Long-distance pipelines, communication and
power lines(cable);
-- Construction services of local pipelines and cables and
related works ;
-- Construction services of sewage and water treatment plants ;
-- Construction services of mines and industrial plants ;
--- mining constructions;
--- power plants;
--- other industrial plants;
-- Outdoor sport and recreation facilities;
-- Other civil engineering works;

- Site preparation construction services ;

-- demolition services; ( the demolition of a building is the act
of deliberately destroying it)
-- site formation and clearance services;
-- excavating and earthmoving services;
-- water well drilling and septic system installation
services;
- Special trade construction services ;
-- Pile driving and foundation services;
-- Construction framing services;
--- building framing, roof framing, roofing and
waterproofing, concrete, structural steel erection,
masonry, scaffolding services;
--- other special trade construction services;
- Building completion and finishing services ;
-- glazing, plastering, painting and floor wall tiling services;

137
 CODE-5

Section
- Division
-Groups
- Reporting
Short description Explanatory note
Classes
code
-- other floor laying, wall covering and wall papering services;
-- joinery and carpentry, fencing and railing, other building
completion and finishing services;
-- plumbing services;(the plumbing in a building consists of
the water and drainage pipes, baths, and toilets in it);
-- interior designing services;

- Installation and assembly services

-- Telephone/mobile network equipment installation services;
-- Electrical installation services;
--- electrical wiring and fitting services ;
--- fire alarm, burglar alarm system installation services;
--- residential antenna installation services;
--- other electrical installation services ;
-- Water plumbing and drain laying services;
-- Heating, ventilation and air-conditioning equipment
installation services;
-- Gas fitting installation services;
-- Insulation services;
-- Other installation services;
--- lift and escalator installation services
--- Other installation services n.i.e.
-- Assembly and erection of prefabricated constructions;
- Construction projects services;
- Other constructions for manufacturing;
2113
22 Insurance services: Insurance services include services of providing
(a) Direct insurance: Direct insurance is between an
insurance company and the public. Direct insurance consist:
i) Marine insurance, ii) Non-marine insurance , iii) life
insurance and annuities, and iv) freight insurance
(b) Reinsurance, (c) auxiliary services to insurance,
(d) pension schemes, and (e) standardized guarantee schemes.
In overview, the total value of insurance and pension services
is derived as the margin between the amounts accruing to the
companies (namely, premiums, contributions, and
supplements) and the amounts accruing to the policyholders
(namely claims and benefits).

N.B. Service portions of non-life insurance shall be reported

under following non-life insurance services code but Premium
or Claim portions of non-life insurance shall be reported under
code 5132 and 5133 respectively.
221 Marine insurance services: Marine insurance covers the loss or damage of ships, cargo,
Non-life: terminals, and any transport or cargo by which property is
transferred, acquired, or held between the points of origin
(Direct insurance) and final destination in sea. When goods are transported by
mail or courier, shipping insurance is used instead.
2210 Marine insurance premium Marine insurance premium services receivable by resident
services: Non-life: insurance company from non-resident policy holder;
- Received from abroad premiums of marine insurance by
(Direct insurance) resident insurance company from nonresident policy holder;
-- premiums on behalf of loss or damage of ships, cargo,
terminals, and any transport or cargo by which property is

138
 CODE-5

Section
- Division
-Groups
- Reporting
Short description Explanatory note
Classes
code
transferred, acquired, or held between the points of origin and
final destination in sea as per policy;
-- any marine insurance premiums related service charges
received from abroad;
2211 Marine insurance claim services: Marine insurance claim services receivable by resident policy
Non-life: holder from non-resident insurance company;
- Received from abroad on account of claims of marine insurance
by resident insurance
(Direct insurance) policy holder from nonresident insurance company;
-- Claims on behalf of loss or damage of ships, cargo, terminals,
and any transport or cargo by which property is transferred,
acquired, or held between the points of origin and final
destination in sea as per policy;
-- any marine insurance claims related service charges received
from abroad;

222 Non-marine insurance services: Non-Marine Insurance covers building insurance, insurance
Non-life: for commercial risks, business interruption insurance,
electronic insurance, machinery insurance, company and
(Direct insurance) motoring legal protection i.e. corporate and traffic related
legal insurance, bad debt, surety and credit insurance.
Type of nonlife insurance include accident and health
insurance, term life insurance, travel, aviation and other
transport insurance; fire and other property damage;
pecuniary loss; general liability insurance and other non-life
insurance services n.i.e.

Nonlife insurance is distinguished from life insurance in that

it pay benefits only if an insured event occurs. In contrast to
life insurance, term life insurance benefits are payable only
on the death or incapacity of the insured, and so term life
insurance is included in nonlife insurance.
Generally nonlife insurance cover against various events or
accidents resulting in damage to goods or property or harm
to persons as a result of natural or human cause – fire, floods,
crashes, collisions, sinking‘s, theft, violence, accidents,
sickness, and so forth- or against financial losses resulting
from events such as sickness, unemployment, and accidents.
Some units, especially government units, may provide
guarantees against creditors defaulting in conditions that
have the same characteristics as nonlife insurance.
2220 Non-marine insurance premium Non-marine insurance premium services receivable by resident
services: Non-life: insurance company from non-resident policy holder;
- Received from abroad on account of premiums of non-marine
(Direct insurance) insurance by resident insurance company from nonresident policy
holder on behalf of;
-- building insurance;
-- insurance for commercial risks;
-- business interruption insurance;
-- electronic insurance;
-- machinery insurance;
-- company and motoring legal protection i.e. corporate and
traffic related legal Insurance;
-- bad debt, surety and credit insurance;
-- accident and health insurance;

139
 CODE-5

Section
- Division
-Groups
- Reporting
Short description Explanatory note
Classes
code
-- term life insurance;
-- travel, aviation and other transport insurance;
-- fire and other property damage to goods or property or harm to
persons as a result of natural or human cause – fire, floods,
crashes, collisions, sinking‟s, theft, violence, accidents,
sickness, and so forth- or against financial losses resulting
from events such as sickness, unemployment, and accidents ;
-- pecuniary loss;
-- general liability insurance;
-- some units, especially government units, may provide
guarantees against creditors defaulting in conditions that have
the same characteristics as nonlife insurance
-- other non-life- non-marine insurance services n.i.e. received
from abroad;
- Non-marine insurance premiums related service charges
received from abroad;

2221 Non-marine insurance claim Non-marine insurance claim service receivable by resident policy
services: Non-life: holders from non-resident insurance company;
- Received from abroad on account of claims of non-marine
(Direct insurance) insurance by resident insurance policy holder from nonresident
insurance company on behalf of;
-- building insurance;
-- insurance for commercial risks;
-- business interruption insurance;
-- electronic insurance;
-- machinery insurance;
-- company and motoring legal protection i.e. corporate and
traffic related legal insurance;
-- bad debt, surety and credit insurance;
-- accident and health insurance;
-- term life insurance;
-- travel, aviation and other transport insurance;
-- fire and other property damage to goods or property or harm to
persons as a result of natural or human cause – fire, floods,
crashes, collisions, sinking‟s, theft, violence, accidents,
sickness, and so forth- or against financial losses resulting
from events such as sickness, unemployment, and accidents ;
-- pecuniary loss;
-- general liability insurance;
-- some units, especially government units, may provide
guarantees against creditors defaulting in conditions that have
the same characteristics as nonlife insurance
-- other non-life insurance services n.i.e received from abroad;
- Non- marine insurance claims related service charges;

223 Life insurance and annuities Life insurance involves a stream of payments by the
services: policyholder in return for a lump sum at end of the policy.
Annuities are the reverse, where a stream of payments is
(Direct insurance) made by the insurer in return for a lump sum at the
beginning of the policy.
2230 Life insurance and annuities Life insurance is a form of insurance in which a person makes
premium services: regular payments as premiums to an insurance company, in
return for a sum of money to be paid to them after a period of
(Direct insurance) time or to their family if they die as claims.

140
 CODE-5

Section
- Division
-Groups
- Reporting
Short description Explanatory note
Classes
code
An annuity is an investment or insurance policy that pays
someone a fixed sum of money each year;

Life insurance premium services receivable by resident

insurance company from non-resident policy holder;
- Received from abroad on account of regular premiums of life
insurance by resident insurance company from nonresident
policy holder ;
- Received from abroad on account of regular premiums or fixed
sum of money of annuities by resident policy company from
nonresident policy holder;
- Life insurance and annuities premiums related service charges
received from abroad;

2231 Life insurance and annuities Life insurance is a form of insurance in which a person makes
Claim services: regular payments as premiums to an insurance company, in
return for a sum of money to be paid to them after a period of
(Direct insurance) time or to their family if they die as claims.
An annuity is an investment or insurance policy that pays
someone a fixed sum of money each year;

Life insurance claim services receivable by resident policy holder

from non-resident insurance company;

- Received from abroad on account of claims, supplements,

benefits, return for a lump sum at the end of the life insurance
policy or any time as per policy of the company by policy
holder from nonresident insurance company;
- Received claims, supplements, benefits, return for a lump sum
at the end of the annuities policy or any time as per policy of
the company by policy holder from nonresident issuer company;
- Life insurance and annuities claims related service charges
received from abroad;

224 Freight insurance services Definition of Freight insurance: Insurance coverage for goods
(Merchandise): during shipment. Freight insurance can be purchased directly
from a shipper or from a third-party insurer. Freight
(Direct insurance) insurance is a policy that protects the policyholder from the
loss of goods during shipment. It is also known as cargo
insurance.
Freight insurance covers possible damage and other losses to
items that are being shipped, often over long distances.
Freight insurance is often known as shipping insurance.
Customers: Both businesses and individuals purchase freight
insurance policies to protect against losses. Importing and
exporting businesses that ship large loads of goods are
frequent customers. Sometimes companies that ship items
offer freight insurance to recipients of the items.
Forms of Coverage: Freight insurance can be purchased as a
temporary policy that covers shipments of specific items in a
short time period, or it can be purchased as full-time
insurance, which covers all items shipped over a longer
stretch of time.

2240 Freight insurance services: Freight insurance premiums/ Claims etc. receivable on

141
 CODE-5

Section
- Division
-Groups
- Reporting
Short description Explanatory note
Classes
code
international traded goods.
(Direct insurance) - Received freight insurance charges on behalf of FOB/CFR/CIF
basis export/import as per invoice or L/C condition;
- Freight insurance services;
-- premiums received by insurance company from policy holder;
-- freight insurance premiums related service charges;
-- Claims received by policy holder from insurance company;
-- freight insurance Claims related service charges
- Any all other freight insurance service related charges;
- Claims of freight insurance received by insurance company
from re-insurance company from abroad;

225 Re-insurance Reinsurance is insurance where both parties to the policy are
providers of insurance services.
Reinsurance allows insurance risk to be transferred from one
insurer to another. The transactions between the direct
insurer and the reinsurer are recorded as an entirely separate
set of transactions and no consolidation takes place between
the transactions of the direct insurer as insurer of policies to
its clients on the one hand and the holder of a policy with the
reinsurer on the other.
Data on reinsurance imports can be collected from the
policyholders, because they are all insurance companies. The
value of direct insurance service produced relates to the
whole of the risk that is insured, including any reinsured
component. Thus, direct premiums and claims are recorded
gross of reinsurance.

2250 Re-insurance premiums : Life Re-insurance premium services receivable by resident life
insurance company from non-resident life insurance company;
- Received on account of re-insurance premiums by resident life
insurance company or annuities insurer from nonresident life
insurance company abroad;
- Re-insurance premiums related service charges of life insurance
or insurer received from abroad;
- any reinsured premiums component of life received from abroad
shall report in this code;
2251 Re-insurance premiums : Non-life Re-insurance premium services of marine and non-marine
including freight receivable by resident insurance company from
nonresident insurance company;
- Received on account of re-insurance premiums of non-life
(marine and non-marine including freight) by resident insurance
company from nonresident insurance company abroad;
- Re-insurance premiums related service(marine and non-marine
including freight) charges of nonlife insurance received from
abroad;
- any reinsured premium component (marine and non-marine
including freight) of non-life received from abroad shall report in
this code;
2252 Re-insurance claims : Life Re-insurance claims services receivable by resident life
insurance company from nonresident life insurance company;
- Received on account of re-insurance claims by resident life
insurance company or annuities insurer from nonresident
reinsurance company abroad;

142
 CODE-5

Section
- Division
-Groups
- Reporting
Short description Explanatory note
Classes
code
- Re-insurance claims related service charges of life insurance
or insurer received from abroad;
- any reinsured claims component of life received from abroad
shall report in this code;
2253 Re-insurance claims : Non-life Re-insurance claims services of marine and non-marine
including freight receivable by resident insurance company from
nonresident insurance company;
- Received on account of re-insurance claims of non-life (marine
and non-marine including freight) by resident insurance company
from nonresident insurance company abroad;
- Re-insurance claims related service (marine and non-marine
including freight) charges of nonlife insurance received from
abroad;
- any reinsured claims component (marine and non-marine
including freight) of non-life received from abroad shall report in
this code;
226 Auxiliary insurance services: Auxiliary insurance services comprise provision that are
closely related to insurance and pension fund operations.
2260 Auxiliary insurance services: - Received on account of Auxiliary insurance services;
-- insurance and pension related insurance agent commissions;
-- insurance brokering and agency services;
-- insurance and pension related consultancy;
-- insurance and pension related evaluation, claims
adjustment and loss adjustment services;
-- insurance and pension related actuarial (relating to the work
of an actuary) services;
-- insurance and pension related salvage administration
services;
-- insurance and pension related regulatory and
monitoring services on indemnities and recovery services;
-- pension fund management services;
-- other services auxiliary to insurance and pensions;
227 Pension schemes Pension schemes include those operated with an autonomous
fund as well as funds that are not separate units and
unfunded pension schemes. Pensions may be provided by the
social security schemes, employer-related schemes other than
social security, and social assistance schemes.
2270 Pension schemes: Received on account of contribution, supplements, benefits etc. -
Pension Schemes including social security schemes, employer-
related schemes other than social security and social
assistance schemes.
- Individual pension schemes services;
-- received on account of gross contributions ;
-- received on account of regular contributions ;
-- received on account of supplements contribution ;
-- received on account of benefits ;
-- adjustment for change in pension entitlements ;
- Group pension schemes services;
-- received on account of gross contributions ;
-- received on account of regular contributions ;
-- received on account of supplements contribution ;
-- received on account of benefits ;
-- adjustment for change in pension entitlements ;
- Other pension schemes services;

143
 CODE-5

Section
- Division
-Groups
- Reporting
Short description Explanatory note
Classes
code
-- received on account of gross contributions ;
-- received on account of regular contributions ;
-- received on account of supplements contribution ;
-- received on account of benefits ;
-- adjustment for change in pension entitlements ;
228 Standardized guarantees: Standardized Guarantees are issued in large numbers along
similar lines. Examples include export credit guarantees
and student loan guarantees.
2280 Standardized guarantees: Received on account of Standardized Guarantees such as export
credit guarantees and student loan guarantees charge fees, meet
Claims and earn investment income in way parallel to nonlife
insurance, and the value of services, income, and provisions, etc
where a guarantor operating on a commercial basis.
23 Financial Services Financial services cover financial intermediary and
auxiliary services (except those of insurance enterprise and
pension fund services), conducted between residents and
non-residents.
231 Explicitly charged and other Explicitly charged and other financial services are cover bank
financial services. commission and charges include deposit taking and
lending, letters of credit, credit card services, bankers
acceptances, lines of credit, financial leasing and foreign
exchange transactions, commissions and charges related to
financial leasing, other fees related to transactions in
securities factoring, underwriting, and clearing of payments.
Also included are financial advisory services, custody of
financial assets or bullion, financial asset management,
monitoring services, liquidity provision services, risk
assumption services other than insurance, merger and
acquisition services, credit rating services, stock exchange
services, and trust services, brokerage, placement of issues,
redemptions, arrangements of swaps, options and other
hedging instruments, commission of commodity futures
traders; and services related to assets management, financial
market operational and regulatory services, security custody
services etc.
2310 Bank commission, guarantee, and Remittances received from abroad on account of
other related explicit charges: - Commission and charges related to financial leasing, bankers‟
acceptances factoring, underwriting, and clearing of receipts;
- Difference in exchange rates etc;
- Fees related to letter of credit, back to back L/C, bankers
acceptances;
- Fees related to money transfer, and foreign exchange
transactions;
- Fees related to lines of credit, charge of credit report fees, credit
card related charge;
- Financial leasing underwritings, commissions and fees receipts
for the arrangement of financial derivative contracts;
- Bank guarantee and securities related services;
- Other banking services n.i.e.
-- bank charges and sundries such as bank charges, cost of cable
and other incidental charges ;
- Central banking services;
- Investment banking services;
-- service related to investment banking;

144
 CODE-5

Section
- Division
-Groups
- Reporting
Short description Explanatory note
Classes
code
--- mergers and acquisition services;
--- corporate finance and venture capital services
--- other services related to investment banking;
- Postal giro, Banking and savings account services;
- Related other charges or fees n.i.e
- Legal expenses of banks;
- Bank guarantees or securities receipts such as ;
-- minor guarantees or securities;
-- export guarantees or securities;
-- local project guarantees or securities, etc.;
-- any bank guarantees or securities refund;
- Bank guarantees and pledging of collateral in favour of overseas
bank branches and correspondents ;
2311 Deposit and lending related Remittances received from abroad on account of
explicit charges: - Deposit taking and lending services;
-- deposits services;
--- deposit services to corporate and institutional depositors;
--- deposit services to other depositors;
-- lending services;
--- credit-granting services;
--- guarantee towards repayments of foreign suppliers‟ credit;
--- credit card loan services;
--- other credit-granting services;
--- non-mortgage loan services for business purposes;
--- application and commitment fees;
--- front end fees, syndication fees, administration fees,
appraisal fees;
--- fees for one-off guarantees;
--- early/late repayment fees (excluding late repayment of
loan interest i.e. an increase in interest rates as a result of
late payment would not be classified as an explicit fee) or
penalties;
--- account charges, administration cost, lending cost and
Margins; between interest payable and the reference
rate on loans deposits ;
-- Related other charges or fees n.i.e
- Repayment of guarantees by non-resident against suppliers‟
credit or foreign loan;

2312 Auxiliary or other explicit charges Remittances received from abroad on account of
n.i.e - Financial advisory services;
- Trust and Custody of financial assets or bullion;
- Financial asset management and monitoring services;
- Liquidity provision services;
- Risk assumption services other than insurance;
- Merger and acquisition services;
- Credit rating services;
- Stock exchange services;
-- commission earnings of brokerage firms;
- Brokerage on financial instruments;
- Other charge related to transaction in securities:
-- securities brokerage; placement of issues; underwriting;
redemptions;
-- processing and clearing services of securities transactions;
- Commissions and fees paid for the arrangement of financial

145
 CODE-5

Section
- Division
-Groups
- Reporting
Short description Explanatory note
Classes
code
derivative contracts;
- Arrangements of swaps, options and other hedging
instruments;
- Services related to assets management, financial market
operational and regulatory services, security custody services;
- Syndicate , commitment fees, etc other than lending;
- Service charges on purchases of IMF resources;
- Margins on buying and selling transactions such as foreign
exchange, shares, bonds, notes, financial derivatives, and other
financial instruments are often bought and sold by dealers,
market-maker, foreign exchange bureaus, and other
intermediaries producing;
- Asset management cost deducted from property income
receivable in the case of asset-holding entities;
- Margins between interest payable and the reference rate on
loans and deposits ;
- Leasing fees such as positioning fees etc;
- Survey fees;
- Portfolio management services;
- Services related to the administration of financial markets;
-- financial market operational, market regulatory, other
financial market administration services;
- Other services auxiliary to financial services;
-- financial consultancy, financial transactions processing and
clearinghouse services;
-- other services auxiliary to financial services;
- Services of holding financial assets;
-- services of holding financial assets, holding equity of
subsidiary companies, holding securities and other assets of
trusts and funds and similar financial entities;
- Any guarantees or securities penalty claims;
- Related other charges or fees n.i.e
2313
2314
232 Other financial services: Other financial services
2320 Refunds and rebates: Remittances received from abroad on account of
(a) Short weight Claims;
- Remittances against export or import Claims;
- Loss in weights of goods, quality Claims and difference in
prices etc.;
- Miscellaneous Claims on export or import;
(b) Quality Claims;
- Default;
- Moisture Claims;
- Late shipment penalty;
- Difference for received at sight instead of after sight (Usance)
basis;
- Freight rebate (or difference in rebate);
- Refund against overpricing;
- Discount Claims for shipment of Readymade Garments;
(c) Other refunds and rebate;
- Refund or returned of export or import value from nonresident;
- Other refund of financial services from nonresident;
2321 Earnest and securities money: Remittances received from abroad on account of

146
 CODE-5

Section
- Division
-Groups
- Reporting
Short description Explanatory note
Classes
code
- Any type of earnest or security (other than bank guarantee or
security) money received from abroad by nonresident
enterprises/firms etc.
- Refund of securities money from nonresident ;
- Refund of earnest money from nonresident ;
- Non-refundable tender application money
- Others
24 Computer and Information Computer services consist of hardware and software- related
Services: services and data-processing services.
Information services include news agency services and other
information provision services.
241 Computer Services: Computer services consist of hardware and software- related
services, IT enabled services and data-processing services.

(Note: The following services are excluded from computer

services:

a) Computer training courses not designed for a specific

user which are included in other personal, cultural, and
recreational services use are shown under the code 2630)

b) Charges for licenses to reproduce and/or distribute software,

which has been included in charges for the use of intellectual
properties are shown under the code 2511.

c) Leasing of computers without an operator is included in

operational leasing are shown under the code 2721.
2410 Information Technology (IT) Remittances received from abroad on account of
Enabled Services Business Process Outsourcing(BPO) and hosting services:
- Business Process Outsourcing(BPO);
-- Data entry; tabulation, and processing on a timesharing basis;
-- Analysis, design, and programming of systems ready to use;
--- web page development and design;
-- IT based call centre;
-- Graphic design; computer aided design/ drawing (cad);
-- Digital (on line, mobile etc.) content development and
management;
-- Animation (2d and 3d);
-- Geographic information systems (GIS);
-- Medical transcription services;
-- Finance & accounting outsourcing;
-- HR & Payroll outsourcing ;
-- Legal process outsourcing;
-- Supply chain management outsourcing;
-- Robotics process outsourcing;
-- IT management and services outsourcing;
-- Customer relationship management (CRM) outsourcing;
-- Digital content development and management;
-- Search engine optimization ;
-- Document conversion ;
-- Imaging and archiving including digital archiving of physical
records;
-- Server system management and maintenance;

147
 CODE-5

Section
- Division
-Groups
- Reporting
Short description Explanatory note
Classes
code
-- Cyber security services;
-- Database management;
-- Virtual assistant ;
-- IT Helpdesk ;
-- Data security & big data management ;
-- E-health ;
-- Internet of Things (IOT);
-- Big data management;
-- Banking application services;
-- Capital market solution services;
-- E-commerce & Portals;
-- Education institute management application services;
-- Enterprise content management services;
-- E-governance services;
-- Enterprise Resource Planning (ERP) & integrated business
application;
-- Hospital management system services;
-- Real estate management system services;
-- Office management solution services;
-- POS & Inventory Management System Services;
-- Document management services;
-- Human resource processing services;
-- Internet Service Provider (ISP‟s) services;
-- Web Listing;
-- Analytics ;
-- Augmented Reality;
-- Other Business Process Outsourcing(BPO) related services;

- Hosting and information technology(IT) infrastructure

provisioning services:
-- website hosting services;
-- web page hosting services;
--- the provision of server space on the internet to host clients
„web page;
-- web domain services;
-- hosting clients‟ applications;
-- application service provisioning;
-- other hosting and IT infrastructure provisioning services;
-- sell advertising space in website by placing ads.
2411 Computer and Information Remittances received from abroad on account of
Technology (IT) consultancy and Hardware and software consultancy implementation services,
management services: and Technical consultancy services related to software:

- Hardware and software consultancy and implementation

services, including management of subcontracted computer
services;
-- technical consultancy services related to software;
-- systems maintenance and other support services;
--- IT or computer training provided services;
( except IT or computer training courses not designed for a
specific users which shall be reported under code 2630)
-- IT support services and software maintenance services

148
 CODE-5

Section
- Division
-Groups
- Reporting
Short description Explanatory note
Classes
code
-- IT Infrastructure planning, development, implementation
and maintenance services;
-- IT consultancy, and IT project management/ consultancy;
-- IT business process management services;
- Information technology(IT) design and development services;
-- IT design and development services for applications;
-- IT design and development services for networks and
systems;
- Other computer or IT related consultancy;
- IT infrastructure and network management services;
-- network management services;
-- computer systems management services;
-- IT related other management services;
- Data recovery services, provision of advice and assistance
on matters related to the management of computer resources;
-- provision of advice and assistance on matters related to the
management of computer resources;
-- database management;
- Systems maintenance and other support services;
- IT support and software maintenance services;
- Computer aided engineering;
- Remote IT maintenance;
- IT support and software maintenance;
- Computer facilities management provided to non-resident and
ITES services;
- Vendor fees or any other supervision charges or fees of
software;
2412 Export of computer software Remittances received from abroad on account of
including turn-key basis export of - Customized software (however delivered) and related licenses
software (customized): to use;
- The development, production, supply, and documentation of
customized software, including operating systems, made to
order for specific user;
- Customized software other all types;
-- operating systems, packaged;
-- network software, packaged;
-- database management software, packaged;
-- development tools and programming languages software,
packaged;
-- general business productivity and home use applications,
packaged;
-- other application software, packaged;
-- software originals;
-- system software downloads;
-- application software downloads;
-- on-line software;
- Turn-key basis export of software i.e. export of software on
contra port merchanting trade service

- Customization of third party developed/open sourced software

by local companies to fit the need of individual users;
- Application customization by local companies (registered in
Bangladesh);
2413 Export of computer software Remittances received from abroad on account of

149
 CODE-5

Section
- Division
-Groups
- Reporting
Short description Explanatory note
Classes
code
including turn-key basis export of - Non-customized (mass-produced) software
software (non-customized): -- downloaded or otherwise electronically delivered, whether
with a periodic license fee or a single payment;
-- provided on physical media/on a storage device with periodic
license fee
-- provided on physical media with right to perpetual use;
-- sales and purchases of originals and ownership rights for
software systems and applications;
- Non-customized software other all types;
-- operating systems, packaged;
-- network software, packaged;
-- database management software, packaged;
-- development tools and programming languages software,
packaged;
-- general business productivity and home use applications,
packaged;
-- other application software, packaged;
-- software originals;
-- system software downloads;
-- application software downloads;
-- on-line software;

2414 Installation concerning hardware Remittances received from abroad on account of

and software, maintenance and - Hardware and software installation, including installation of
repairs of computers and mainframes and central computing units;
peripheral equipment services: - Maintenance and repairs of computers and peripheral
equipment;
- Installation of personal computers and peripheral equipment;
- Hardware maintenance;
- Installation, maintenance and repairs of computers all types;
- Technical assistance on computing services;
(not as grant but as provided by the entity that employs the
personnel delivering the services)
242 Information services: Information services:

Information Services include news agency services, such as

the provision of news, photographs and feature articles to
media, direct non-bulk subscriptions to newspapers and
periodical, and other information provision services etc.

(Excluded bulk newspapers and periodicals which are included

under general merchandise.)

2420 Remuneration of Remittances received from abroad on account of

journalists/authors: - Earnings of journalists and writers;
-- contribution in foreign magazines, news papers, journal etc.
-- book translation services;
-- advance received or reimbursement of such related services;
2421 News agency, library and archive Remittances received from abroad on account of
services; -News agents and correspondents agency services:
-- provision of news, photographs, and feature articles to the
Media;
--- news agency services to newspapers and periodicals;
--- news agency services to audiovisual media or videography

150
 CODE-5

Section
- Division
-Groups
- Reporting
Short description Explanatory note
Classes
code
media ;
--- news agent commission;
-- advance received or reimbursement of such related services;

- Library and archive services to domestic news papers and

periodicals by non-residents.
-- library services;
-- archive services;
-- advance received or reimbursement of such related services;

2422 Subscription to news papers and Remittances received from abroad on account of
periodicals: - Direct non-bulk subscriptions to newspapers and periodicals,
whether by mail, electronic transmission, or other means;
- Sell non-bulk books, newspapers and periodicals through
online business services;
- Sell non-bulk books, newspapers and periodicals through
other than online business services;
- Cost of subscription of news items, features, articles of foreign
news agencies;
- Subscription fee for academic/research journals to be procured
from abroad by;
-- public universities and medical colleges, recognized
national research/training institutions, University Grants
Commission (UGC) approved private universities and
Govt. approved private medical colleges;
- Any fees or charges to published in Bangladeshi journals and
newspapers etc.;
- Advance received or reimbursement of such related services;
2423 Other information provision Remittances received from abroad on account of
services: - Database services:
-- database conception, data storage, and the dissemination
of data and databases (including directories and mailing
list); both online and through magnetic;
- Optical or printed media;
- Web search portals content (search engine services that find
internet addresses for clients who input keyword queries);
- On-line content services;
-- on-line text based information services;
--- on-line books;
--- on-line newspapers and periodicals;
-- on-line audio content;
--- musical audio downloads;
--- streamed audio content;
-- on-line video content;
--- films and other video downloads;
--- steamed video downloads;
-- on-line software downloads;
--- system software downloads;
--- application software downloads;
-- on-line courses services to use server;
-- other on-line content;
--- on-line games;
--- on-line software;
--- on-line adult content;
- Other on-line content provision services etc.;

151
 CODE-5

Section
- Division
-Groups
- Reporting
Short description Explanatory note
Classes
code
25 Charges for the use of Charges for the use of Intellectual Properties n.i.e.
Intellectual Properties n.i.e.
i) Where a specific product is supplied with the right to use
the intellectual property embodied in it, but not copy it for
further distribution.
ii) Where the authority to reproduce and / or distribute the
intellectual property is delegated by its owner.
iii) Where there is a change of economic ownership of the
whole of the intellectual property right in question. The seller
no longer has any rights or obligations associated with the
intellectual property. This case also includes second or
subsequent outright sales of intellectual property rights.
251 Charges for the use of Charges for the intellectual properties cover transaction
intellectual properties n.i.e. between residents and non-residents associated with the
authorized use of intangible non-produced non-financial
assets and proprietary rights such as patents, copyright,
trademarks, industrial processes etc. and with the use
through licensing agreement of produced originals or
prototypes such as manuscripts and films.

These right can arise from research and development, as well

as from marketing and Charges for licenses to reproduce and /
or distribute (or both) intellectual property embodied in
produced originals or prototypes.

2510 Charges for the use of proprietary Remittances received from abroad on account of
right - Royalties;
(These right can arise from -- Royalties are payments made to authors and musicians
research and development, as when their work is sold or performed. They usually receive a
well as from marketing) fixed percentage of the profits from these sales or
performances.;
- Charges for the use of proprietary rights;
-- Rights can arise from research and development, as well as
from marketing;

- Patents;
-- A patent is official right to be the only person or company
allowed to make or sell a new product for a certain period of
time
- Copyrights;
-- charges of copy right on books and manuscripts;
-- charges of copy right on computer software;
-- charges of copy right on cinematographic works;
-- charges of copy right on sound recordings;
-- charges of copy right on live performances and television
/ cable/ satellite broadcast;
- Trademarks;
-- A is trademark is a name or symbol that a company uses on
its products and that cannot legally be used by another
company.
- Industrial processes and designs;
--- charges of trade secrets;
--- charges of franchises, trademark revenue, payments for use of
brand names, and so forth include aspects of property income
and aspects of services;

152
 CODE-5

Section
- Division
-Groups
- Reporting
Short description Explanatory note
Classes
code
(such as the active processes, marketing, and quality control).
- Originals and ownership rights for software systems and
applications;
- Royalties of other intellectual property;
- Fees for fishing rights;

2511 Licensing services for the right to Remittances received from abroad on account of
use reproduce and / or - Charges for licenses to reproduce and / or distribute( or both)
distribute(or both) intellectual intellectual property embodied in produced originals or
property and similar products: prototypes;
-- licensing services for the right to use of books and
manuscripts;
-- licensing services for the right to use of cinematographic
works, and sound recording, films related rights and other
related rights;
-- licensing services for the right to use of live performances
and television /cable/ satellite broadcast;
-- licensing services for the right to use of credit card/visa card
etc;
- Charges for licenses for the right to use computer software and
databases;
-- licensing services for the right to use all types of customized
and non-customized computer software;
-- licensing services for the right to use databases;
- Charges for licenses for the right to use entertainment, literary
or artistic originals;
-- licensing services for the right to use entertainment,
literary or artistic originals;
- Licensing services for the right to use research and
development (R&D);
- Licensing services for the right to use trademarks and
franchises;
- Licensing services for the right to use mineral exploration
and evaluation;
- Licensing services for the right to use other intellectual
property products;
- Technology transfer : technology transfer is accomplished
through licensing intellectual property (IP) to companies that
have the resources and desire to develop and produce the
technology for specific applications. In the form of cash fees
and/or equity and/or royalties on earned revenues for the products
or services that were licensed.

26 Personal, Cultural and Personal, cultural and recreational services consists of

Recreational Services: (i) audiovisual and related services and
(ii) Other Personal, cultural and recreational services.
Audiovisual and related services consist of services and fees
related to the production of motion pictures.
Other cultural and recreational services include health
services, education services, and others.
262 Audiovisual services: Audiovisual and related services consist of services and fees
related to the production of motion pictures.
2620 Audio Visual and related services: Remittances received from abroad on account of
- Produced of motion pictures services charges and fees;

153
 CODE-5

Section
- Division
-Groups
- Reporting
Short description Explanatory note
Classes
code
-- on film or motion picture or videotape, disk, or transmitted
electronically, etc.;
-- motion picture, videotape, radio and television programme
(live or on tape) production services;
-- motion picture, videotape, radio and television programme
originals;
-- musical/sound recordings services(live or on tape) ; sound
recording originals;
- Motion picture, videotape and television programme
distribution services;
- Motion picture projection services;
- Audiovisual post-production services;
-- audiovisual editing services;
-- transfers and duplication of masters services;
-- colour correction and digital restoration services;
-- animation services;
-- captioning titling and subtitling services;
-- sound editing and design services;
-- other post-production services;

- Rental of audiovisual and related products services;

- Charges for access to encrypted television channels such as
cable and satellite services;
- Fees to actors, directors, and producers involved with theatrical
and musical productions services;
- Charges or fees of mass-produced recording and manuscripts
that are purchased or sold outright or for perpetual use if
downloaded i.e. Delivered electronically) services ;
- Charges or fees of CD-ROM, disk, paper, and so forth products
obtained through a license to use( other than when conveying
perpetual use), as is the use of other online content related to
audio and visual media services;
- Purchases and sales of original manuscripts, sound recordings,
films and so forth;

263 Other personal, cultural and Other personal, cultural and recreational services include
recreational services: health services, education services, and others.
( health services or education services provided to nonresidents
who are present in the territory of the service provider are
included in travel)
2630 Other personal, cultural and Remittances received from abroad on account of
recreational services: a) Health services:
- Charges /fees for health services provided by hospitals, doctors,
nurses and paramedical and similar personnel;
- Charges /fees for health services provided by laboratory and
similar services, whether rendered remotely or on-site;
- Inpatient (surgical, gynecological and obstetrical, psychiatric
and others) services;
- Medical and dental services;
- Other human health services;
- Residential care services for the elderly and disabled;
- Charges /fees for medical cheek-up/ medical examination for
migrant workers by hospitals, diagnostic center;
- Reimbursement any all other health related services;
b) Education services:

154
 CODE-5

Section
- Division
-Groups
- Reporting
Short description Explanatory note
Classes
code
- charges /fees or commission for education related services
including student admission consultancy services;
- correspondence courses and education via television or the
internet;
- correspondence courses and education by teachers and so forth
who supply services directly in host economies;
- computer training courses not designed for a specific user;
- Reimbursement any all other education related services;
- Refund of such above services such as refund of application
fees advance admission fees etc.
c) Other personal, cultural, and recreational services:
- charges /fees for those associated with museums and other
cultural;
- museum and preservation services of historical site and
buildings;
- botanical, zoological and nature reserve services;
- charges /fees for those associated with sporting;
- fees and prize of athletes; services of athletes, and support
services related to sports and recreation;
- charges or fees of sporting events, circuses, other similar events
services;
- sports and recreational sports event promotion and organization
(sports clubs)services;
- sports and recreational sports facility operation services;
- other sports and recreational sports services;
- charges /fees for those with gambling, recreational activities;
and other amusement services ;
- gambling and betting services;
- online gambling services;
- other gambling and betting services;
- The amount paid for lottery tickets or placed in bets:
-- a service charge receivable by the unit organizing the lottery
or gambling (this charge may also have to cover taxes on
gambling);
-- transfer to cover the amounts payable to the winners and , in
some cases, amounts payable to charities;
- amusement park and similar attraction services;
(amusement is the pleasure that you get from being entertained
or from doing something interesting.)
- coin operated amusement machine services;
- other recreation and amusement services n.i.e.;
- charges /fees for those with performing arts and other live
entertainment event presentation promotion activities;
- performing arts event promotion and organization services;
- performing arts event production and presentation services;
- performing arts facility operation services;
- other performing arts and live entertainment services;
- charges /fees for those with services of performing and other
artists;
- services of performing artists;
- services of authors, composers, sculptors and other artists,
except performing artists;
- original works of authors, composers and other artists except
performing artists, painters and sculptors;
- Other social services with accommodation;

155
 CODE-5

Section
- Division
-Groups
- Reporting
Short description Explanatory note
Classes
code
- Social services without accommodation for the elderly and
disabled;
- Other social services without accommodation;
- Reimbursement any all other personal, cultural, and recreational
related services.

27 Other Business Services: Other business services cover various categories of services
transactions between residents and non-residents other than
those mentioned above. It comprises:
i) Trade-related services;
ii) Operating leasing;
iii) Professional and management consulting services;
iv) Research and development services;
v) Technical, Waste treatment and depollution, agricultural,
and mining services, and Other business services;

271 Trade-related services: Trade-related services cover merchanting and other trade-
related services.
i) 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 the
value of the goods when acquired and the value when sold is
to be recorded as the value of the merchanting services
provided.
ii) Other trade-related services.
2710 Merchanting services: Remittances received from abroad on account of
- Merchanting covers earnings on goods transactions of resident
merchant with a non-resident. 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. Resale gross value reported shall be reported
in this code.
-- turn-key basis merchandise export
(except turn-key basis software export);
-- Entrepot export;
-- other merchandise export out of general merchandise;

2711 Other trade related services; Remittances received from abroad on account of
- Commissions on goods and service transactions receivable as
merchants commodity brokers, dealers, auctioneers (an auction is
a public sale where goods are sold to the person who offers the
highest price), and commission agents etc in connection with
goods transactions between resident and nonresident;

-- auctioneer‟s fee or agent‟s commission on sales of ship,

aircraft, and other goods;
-- any trader‟s margin on CFR/CIF L/C or contract basis shall
be reported shall be reported in this code;
-- fees and commissions on account of services performed by
resident agents;
-- fees and commissions on account of services performed by
merchants;
-- fees and commissions on account of services performed by

156
 CODE-5

Section
- Division
-Groups
- Reporting
Short description Explanatory note
Classes
code
commodity brokers;
-- fees and commissions on account of services performed by
commodity dealers;
-- fees and commissions on account of services performed by
auctioneers;
-- fees and commissions on account of services performed by
commission agents etc.;
-- buying house commission;
- Wholesale trade services;
-- wholesale trade services, except on a fee or contract basis;
-- wholesale trade services on a fee or contract basis;
- Retail trade services;
-- non-specialized store retail trade services;
-- special store retail trade services;
-- mail order or internet retail trade services;
-- other non-store retail trade services;
-- retail trade services on a fee or contract basis;
- On-line trade services;
-- sale of goods through online trade system, remittance
received other than international credit cards;
-- sale of goods through online trade system, remittance
received through international credit cards;
- Other trade related services n.i,e. such as;
-- any margins, discounts, incentive etc. not included in the FOB
price of the goods;
- Commission of commodity futures traders;
- Advance received or reimbursement of such related
services;

2712 Pre-shipment inspection and other Remittances received from abroad on account of
trade related inspection services: -Remittances received from abroad on account of
-- Pre-shipment inspection fees(on a fee or contract basis) in
connection with goods transactions between resident and
non-resident.
-- Any other inspection fees (on a fee or contract basis) advance
received or reimbursed in connection with goods transactions
between resident and non-resident;
-- Export related goods inspection services ( on a charges or fees
or commissions or contract basis)

272 Operating leasing services : Operating leasing is the activity of renting out produced
assets under arrangements that provide use of tangible assets
to the lessee, but not involve the transfer of the bulk of risks
and rewards of ownership to the lessee. Operating leasing
may also be called leasing or rental services of specified
produced assets, such as building or equipment. Rental is also
used as a term for the amounts payable under operating
leases for produced assets, and is a service.
Operating leasing can be identified by the following
characteristics:
(a) The lessor, or owner of the equipment, normally
maintains a stock of assets in good working order that can be
hired on demand, or at short notice, by users;
(b) The assets may be rented out for varying periods of time.
The lessee may renew the rental when the period expires; and

157
 CODE-5

Section
- Division
-Groups
- Reporting
Short description Explanatory note
Classes
code
(c) The lessor is frequently responsible for the maintenance
and repair of the asset as part of the service that is provided
to the lessee. The lessor must normally be a specialist in the
operation of the asset and may also undertake to replace the
equipment in the event of a serious or prolonged breakdown.

Thus, in addition to the provision of an asset, the service

provided under operating leasing by the lessor includes other
elements, such as convenience and security, servicing, and
back-up facilities.

2720 Operating leasing or rental and Remittances received from abroad on account of
charters services without crew: -Leasing or rental and charters services concerning transport
equipment without crew;
(concerning transport equipment) -- Leasing or rental and charters services concerning ships,
vessels;
-- Leasing or rental and charters services concerning aircraft;
-- Leasing or rental and charters services concerning cars and
light vans;
-- Leasing or rental services concerning goods transport motor
vehicles;
-- Leasing or rental and charters services concerning railway cars;
-- Leasing or rental and charters services concerning other land
transport equipment;
-- Leasing or rental and charters services concerning containers
without operator;
-- Leasing or rental and charters services concerning rigs without
operator;
-- Other transport equipments n.i.e.

2721 Operating Leasing services Remittances received from abroad on account of:
concerning other type of (a) Leasing or rental charters services concerning other
equipment and other goods type of machinery and equipment without an operator:
without an operator: - Leasing or rental and charters services concerning agricultural
machinery and equipment;
- Leasing or rental and charters services concerning construction
machinery and equipment;
- Leasing or rental and charters services concerning office
machinery and equipment(except computers);
- Leasing or rental and charters services concerning computers
without operator;
- Leasing or rental and charters services concerning
telecommunications equipment without operator;
(telecommunication line or capacity)
- Leasing or rental and charters services concerning other
machinery and equipment n. i.e.;

(b) Operating leasing or rental and charters services

concerning other goods without an operator:

- Leasing or rental and charters services concerning televisions,

radios, video cassette recorders and related equipment and
accessories;
- Leasing or rental and charters services concerning videotapes
and disks;

158
 CODE-5

Section
- Division
-Groups
- Reporting
Short description Explanatory note
Classes
code
- Leasing or rental and charters services concerning furniture and
other household appliances;
- Leasing or rental and charters services concerning pleasure and
leisure equipment;
- Leasing or rental and charters services concerning household
linen;
- Leasing or rental and charters services concerning textiles,
clothing and footwear;
- Leasing or rental and charters services concerning
do-it-yourself machinery and equipment;
- Leasing or rental and charters services concerning other goods
n. i.e.;
2723
273 Other miscellaneous services: Other miscellaneous services:
a) Professional and management consulting services,
b) Research and development services,
c) Technical services,
d) Waste treatment and depollution, agricultural, and mining
services, and
e) Other services.

2730 Legal services : Remittances received from abroad on account of

- Legal advisory and representation services concerning criminal
law;
(under professional and - Legal advisory and representation services concerning other
management consulting services) fields of law;
- Legal documentation and certification services;
- Other legal services
-- legal advisory and representation services concerning other
legal services;
-- arbitration and conciliation services;
-- other legal services n.i.e. such as court fees etc.;
2731 Accounting, auditing, book Remittances received from abroad on account of
keeping, tax consultancy and - Accounting, auditing, book keeping services;
other related service: -- financial auditing services;
-- accounting services;
(under professional and -- bookkeeping services;
management consulting services) -- payroll services;
- Tax consultancy and preparation services;
-- corporate tax consulting and preparation services;
-- individual tax preparation and planning services;
- Insolvency and receivership services;
2732 Management consulting, Remittances received from abroad on account of
managerial, public relation - Management consulting management services;
services: -- strategic management consulting services;
( under professional and -- financial management consulting services;
management consulting services) -- human resources management consulting services;
---recruitment services including collecting information,
(Services for the general matching qualification and cross verification;
management of a branch , -- marketing management consulting services;
subsidiary, or associate provided -- supply chain and other management consulting services;
by a parent enterprise or other -- business process management consulting services;
affiliated enterprise) -- operations management consulting services;
-- head office services such as managerial services;

159
 CODE-5

Section
- Division
-Groups
- Reporting
Short description Explanatory note
Classes
code
-- cost of training and consulting services;
-- ancillary services provided by affiliated enterprises;
-- costs of training and consultancy services as per relevant
contract with the foreign trainer/consultant,
- Business consulting services;
-- public relations services;
-- other business consulting services;
- Other management services except construction project
management;
- Other consulting services other than architectural, engineering,
and other technical consulting services;
- Photography services and photographic processing services;
-- photography services and event videography services;
--- portrait photography services;
--- advertising and related photography services;
--- event photography and event videography services;
--- specialty photography services;
--- restoration and retouching services of photography;
--- other photography services;
-- photography processing services;
- Other professional services;
-- original compilation of facts/information;
-- translation and interpretation services;
-- trademarks and franchises;
-- other professional services n.i.e.;
- Veterinary services;
-- veterinary services for pet animals;
-- veterinary services for livestock;
-- other veterinary services;

2733 Advertising, market research , and Remittances received from abroad on account of
public opinion polling services: - Advertising services through print media and electronic media;
through print and electronic -- full services advertising;
media -- direct marketing and direct mail services;
-- exhibition services;
-- other advertising services;
(under professional and -- cost of advertisement for products in electronic
management consulting services) media;
-- participation fees for trade fair, stall booking fees of trade
fair;
- Sale of advertising space or time, on commission through print
media and electronic media;
- Sale of advertising space or time (except on commission)
through print media and electronic media;
-- sale of advertising space in print media (except on
commission);
-- sale of TV/ radio advertising time (except on commission);
-- sale of other advertising space or time through print media
and electronic media (except on commission);
- Market research , and public opinion polling services;
- Advance received or reimbursement of such related
services;

2734 Research and development Remittances received from abroad on account of

services: - Research and experimental development services in natural

160
 CODE-5

Section
- Division
-Groups
- Reporting
Short description Explanatory note
Classes
code
sciences and engineering:
(Covers those services associated -- Basic research services in natural sciences and
with basic research, applied engineering;
research and experimental --- basic research services in physical sciences, chemistry and
development of new products biology;
and processes. Services --- basic research services in biotechnology;
associated with the science, --- basic research services in engineering and technology;
social science and humanities are --- basic research services in medical sciences and pharmacy;
also covered. Also included is --- basic research services in agricultural sciences;
commercial research related to --- basic research services in other natural sciences;
electronics, pharmaceuticals and -- Applied research services in natural sciences and
biotechnological.) engineering;
--- applied research services in physical sciences, chemistry
and biology;
--- applied research services in biotechnology;
--- applied research services in engineering and technology;
--- applied research services in medical sciences and
pharmacy;
--- applied research services in agricultural sciences;
--- applied research services in other natural sciences;
-- Experimental development services in natural sciences and
engineering;
--- experimental development services in physical sciences,
chemistry and biology;
--- experimental development services in biotechnology;
--- experimental development services in engineering and
technology;
--- experimental development services in medical sciences
and pharmacy;
--- experimental development services in agricultural
sciences;
--- experimental development services in other natural
sciences;
- Research and experimental development services in social
sciences and humanities:
-- Basic research services in social sciences and humanities;
--- basic research services in psychology;
--- basic research services in economics;
--- basic research services in law;
--- basic research services in languages and literature;
--- basic research services in other social sciences and
humanities;
-- Applied research services in social sciences and
humanities;
--- applied research services in psychology;
--- applied research services in economics;
--- applied research services in law;
--- applied research services in language and literature;
--- applied research services in other social sciences and
humanities;
-- Experimental development services in social sciences and
humanities;
--- experimental development services in psychology;
--- experimental development services in economics;
--- experimental development services in law;

161
 CODE-5

Section
- Division
-Groups
- Reporting
Short description Explanatory note
Classes
code
--- experimental development services in languages and
literature;
--- experimental development services in other social sciences
and humanities;
- Interdisciplinary research and experimental development
services;
( Interdisciplinary means involving more than one academic
subject)
-- Interdisciplinary research and experimental development
services;
--- Interdisciplinary basic research services;
--- Interdisciplinary applied research services;
--- Interdisciplinary experimental development services;
- Research and development originals:
-- experimental development of new products;
- Development of operating systems that represent
technological advances;
- Commercial research related to electronics,
pharmaceuticals, and Biotechnology;
- Other product development that may give rise to patents;
- Outright(complete and total) sales of the results of research
and development;
- Advance received or reimbursement of such related
services;

2735 Architectural, engineering, and Remittances received from abroad on account of

other technical services: - Architectural services, urban and land planning, and
landscape architectural services;
-- Architectural services and advisory services;
(technical services) --- architectural advisory services;
--- architectural services for residential building projects;
--- architectural services for non-residential building projects;
--- historical restoration architectural services;
-- Urban and land planning services;
--- urban planning services;
--- rural land planning services;
--- project site master planning services;
-- Landscape architectural services and advisory services;
--- Landscape architectural advisory services;
--- Landscape architectural services;
- Engineering services;
-- Engineering advisory services;
-- Engineering services for specific projects;
--- Engineering services for building projects;
--- Engineering services for industrial and manufacturing
projects;
--- Engineering services for transportation projects;
--- Engineering services for power projects;
--- Engineering services for telecommunication and
broadcasting projects;
--- Engineering services for waste management projects
(hazardous and non-hazardous);
--- Engineering services for water, sewerage and drainage
projects;
--- Engineering services for dams, bridges, airports, turnkey

162
 CODE-5

Section
- Division
-Groups
- Reporting
Short description Explanatory note
Classes
code
project etc;
--- Engineering services for other projects;
- Project management services :
-- Technical and management services for construction projects;
-- Technical and management services for all type installations
(except computer installations);
-- Technical and management services for other various projects;
-- Any all other consultancy services for various development
project;
- Scientific and other technical services;
-- Geological, geophysical and other prospecting services;
--- geological and geophysical consulting services;
--- geophysical services;
--- mineral exploration and evaluation;
-- Surface surveying and map-making services;
--- surface surveying services ;
--- map-making services;
-- Weather forecasting and meteorological services;
-- Technical testing and analysis services;
--- composition and purity testing and analysis services;
--- testing and analysis services of physical properties;
--- testing and analysis services of integrated mechanical
and electrical systems;
--- technical inspection services of road transport vehicles;
--- other technical testing and analysis services;
- Other technical services;
-- Specialty design services;
--- interior design services;
--- industrial design services;
--- other specialty design services;
-- Design originals; all types of construction related design;
-- Scientific and technical consulting services;
--- environmental related technical consulting services;
--- dams, bridges, airports, turnkey project etc related
technical consulting, and supervision services;
--- architectural design of urban and rural development
projects;
--- planning and project design;
--- agricultural related technical consulting services;
--- mining related technical consulting services;
--- veterinary related technical consulting services;
--- other scientific and technical consulting services n. i.e.;
- Technical assistance on all other business services, category of
architectural, engineering, and other technical nature;
(not as grant but as provided by the entity that employs the
personnel delivering the services)
- Advance received or reimbursement of such related services;

2736 Waste treatment and depollution, Remittances received from abroad on account of
other environmental protection, - Waste collection;
agricultural, hunting, forestry, -- Collection services of hazardous waste;
fishing, and mining services: --- collection services of hazardous medical and other
bio-hazardous waste;
--- collection services of industrial hazardous waste
(except medical and other bio-hazardous waste);

163
 CODE-5

Section
- Division
-Groups
- Reporting
Short description Explanatory note
Classes
code
--- collection services of other hazardous waste;
-- Collection services of non-hazardous recyclable
materials;
--- Collection services of non-hazardous recyclable materials,
residential;
--- Collection services of non-hazardous recyclable materials,
other;
-- General waste collection services;
--- General waste collection services, residential;
--- General waste collection services, other;
- Waste treatment and disposal;
-- Waste preparation, consolidation and storage services;
--- hazardous waste preparation, consolidation and storage
services;
--- ship-breaking and dismantling of works services;
--- non-hazardous recyclable materials preparation,
consolidation and storage services;
--- other non-hazardous waste preparation, consolidation and
storage services;
-- Hazardous waste treatment and disposal services;
--- hazardous waste treatment services;
--- hazardous waste disposal services;
-- Non-hazardous waste treatment and disposal services;
--- sanitary landfill services, non-hazardous waste;
--- other landfill services, non-hazardous waste;
--- incineration of non-hazardous waste;
--- other non-hazardous waste treatment and disposal
services;
- Remediation services;
-- Site remediation and clean-up services;
--- site remediation and clean-up services, air;
--- site remediation and clean-up services, surface water;
--- site remediation and clean-up services, soil and ground
water;
-- Containment, control and monitoring services and other
site remediation services n. i.e.;
-- Building remediation services;
-- Other remediation services n. i.e.;
- Sanitation and similar services;
-- Sweeping and snow removal services;
-- Other sanitation services;
- Sewerage, sewage treatment and septic tank cleaning
services;
-- Sewerage and sewage treatment services;
-- Septic tank emptying and cleaning services;
- Other environmental protection services n. i.e.;
-- Production of carbon offsets or carbon sequestration services;
-- Agricultural crop e.g. protection against insects and diseases,
increasing harvest yields, balanced fertilization, veterinary,
forestry services etc ;
- Support and operation services to agriculture, hunting, forestry
and fishing:
-- Support and operation services to crop production;
--- post-harvest crop, seed processing services;
--- crop production services on inputs owned by others;

164
 CODE-5

Section
- Division
-Groups
- Reporting
Short description Explanatory note
Classes
code
--- other support services to crop production;
-- Animal husbandry services;
--- farm animal husbandry services on inputs owned by
others;
--- support services to farm animal husbandry;
--- other animal husbandry services;
-- Support and operation services to hunting;
--- hunting services on resources owned by others;
--- support services to hunting;
-- Support and operation services to forestry and logging;
--- forestry and logging services on inputs owned by others;
--- support services to forestry and logging;
-- Support and operation services to fishing;
--- fishing services on resources and on inputs owned by
others;
--- support services to fishing and aquaculture;
- Support and operation services to mining:
(Mining construction services shall be reported under code
2110 or 2112 and mining related technical consulting services
shall be reported under code 2735)
-- Support services to mining;
--- support services to oil, gas extraction and other mining;
--- oil, gas extraction and other mining services on resources
owned by others;
- Advance received or reimbursement of such related services;

2737 Agency commission (other than Remittances received from abroad on account of
indenting commission): - Agency commission of commercial trade agent and other
business services agents ;
(excluding other trade related services, freight agent, travel agent,
(except freight agent, travel etc)
agent, insurance agent, and - Employment of overseas agents etc. commission;
securities- brokerage agent etc.) - Advance received or reimbursement of such related services;

2738 Indenting commission: Remittances received from abroad on account of

- Commission etc. received by agents of importers/ indentors;

2739 Maintenance, repair(repairing/re- Received for Maintenance, repair(repairing/re-conditioning/

conditioning/ improvements) and improvements) and installation (other than construction) services
installation (other than (includes any parts or materials supplied by the repairer or other
construction services) services: and included in the charge if not identified)

Maintenance and repair services of fabricated metal products,

machinery and equipments:
(except construction, - Maintenance and repair services of fabricated metal products,
transportation, commercial and industrial machinery and equipments;
telecommunication and computer - Maintenance and repair services of office and accounting
maintenance and installation machinery, and other machinery and equipments;
services.) - Maintenance and repair of computers and peripheral equipment
(except transaction of under code: 2414);
- Maintenance and repair of transport machinery and equipment
(except transaction of under code: 0041,0141, 0241, 0341);
- Repair services other goods;
Installation (other than construction service):
- Installation services of fabricated metal products, except

165
 CODE-5

Section
- Division
-Groups
- Reporting
Short description Explanatory note
Classes
code
machinery and equipments;
- Installation services of industrial, manufacturing and service
industry machinery and equipments;
- Installation services of personal computers peripheral
equipment
(except transaction of under code: 2414);
- Installation services of radio, television and communications
equipment and apparatus
(except transaction of under code: 2011);
- Installation services of professional medical machinery and
equipment, and precision and optical instruments;
- Installation services of electrical machinery and apparatus n.i.e.
- Installation services of office and accounting machinery ,
- Installation services other machinery and equipments;
- Fabrication, erection and installation of facilities;
- Any all other maintenance and repairing cost of machineries
equipments of mills, factories and plants, etc
- Other Maintenance, repair(repairing/re-conditioning/
improvements) and installation services n.i.e.
- Vendor or any other supervision charges or fees of machineries
equipments;

2740 Real estate services: Remittances received from abroad on account of

- Real estate services involving own or leased property;
-- rental or leasing services involving own or leased residential
property, non-residential property;
- Trade services of buildings;
-- trade services of residential buildings, non-residential
buildings, time-share properties, and vacant and subdivided
land;
- Real estate services on a fee or contract basis;
-- residential property, non-residential property, and
time-share property management services on a fee or
contract basis;
-- residential building sales, non-residential building sales,
and sale of time-share properties on a fee or contract basis;
-- land sales on a fee or contract basis;
-- real estate appraisal services on a fee or contract basis;

2741 Advertising services in online Remittances received from abroad through international credit
platform: cards/other than international credit cards on account of

(under professional and - Advertising published in online platform through any

management consulting services) online advertising agencies in Bangladesh.

2742 Export related goods processing, Remittances received from abroad on account of
and other support services: - Export related washing, cleaning and dyeing services;
-- coin-operated laundry services;
-- dry-cleaning services;
-- other textile cleaning services;
-- dyeing and colouring services;
-- washing charge (on a fee or contact basis);
-- dying charge (on a fee or contact basis);
-- embroidery bill or charge (on a fee or contact basis);

166
 CODE-5

Section
- Division
-Groups
- Reporting
Short description Explanatory note
Classes
code
-- labeling charge (on a fee or contact basis);
-- Lab test/ Oeko-tex, standard certificate services;
- Export related packaging services;
-- packaging service charges (on a fee or contact basis);
- Export related advance received or reimbursement of such
related services;

2743 Export of samples : Remittances received from abroad on account of

- sample value receipts on behalf of export;
(Samples: There are no
commercial Value)
2744 Local sales or supply of Local sales or supply of commodities:
commodities: Trade in goods between free trade zones and resident of the
( Other than deemed export under same economy;
project loans or grants) Remittances received from abroad on account of
- Local sales or supply of garments accessories;
- Local sales or supply of cable ;
- Local sales or other goods supply by resident suppliers;
- Advance received or reimbursement of such related services;
- Remittance received from abroad on account of local export or
local sales of goods other than deemed export under govt.
projects‟ loan or grants.

2745 Miscellaneous business services: Remittances received from abroad on account of

- Travel arrangement, tour operator related and any other
meeting, conference related services:
-- Reservation services for convention centers, congress
centers, exhibition halls;
-- Tour operator services;
-- Tourist guide services;
-- Tourism promotion and visitor information services;
- Support and operation services to electricity, gas, water
and petroleum products distribution services:
( except related transportation services, construction
services and technical consulting services)
-- Electricity transmission and distribution services ( on fee or
contract basis) ;
-- Gas distribution services through mains (on fee or contract
basis)
-- Water distribution services through mains (on fee or contract
basis)
-- Steam, hot water and air conditioning supply (distribution
services) through mains ( on fee or contract basis) ;
-- Water distribution services, except through mains ( on fee or
contract basis) ;
-- Petroleum or other petroleum products supply (distribution
services), through mains ( on fee or contract basis) ;
-- Petroleum or other petroleum products supply (distribution
services), except through mains ( on fee or contract basis) ;
- Employment services;
-- personnel search and referral services;
-- placement of personnel services;
-- labour/staff supply i.e. manpower supply services on a
contract staffing, temporary staffing, long-term staffing etc.;
-- Reimbursement of service cost received by recruiting

167
 CODE-5

Section
- Division
-Groups
- Reporting
Short description Explanatory note
Classes
code
agencies against labour to abroad;
- Investigation and security services;
- Inspection fees, Arbitration fees, Survey and Analysis Fees etc.
-- investigation services;
-- security consulting services;
-- security system services;
-- armoured car services;
-- guard services;
-- other security services;
- Cleaning services
-- disinfecting and exterminating services;
-- window cleaning, general cleaning services;
-- building and specialized cleaning services;

- Other support services;

-- Reimbursement cost of seminar or conference payment by
foreign organizations;
-- credit reporting services;
-- collection agency services;
-- telephone based call center and other support services;
-- combined office administrative services;
-- duplicating, mailing list compilation, mailing, document
preparation and other specialized office support services;
-- convention assistance , trade show assistance event
management fees and organization services,;
-- landscape care and maintenance services;
-- other information and support services n. i. e.;
-- signboard or bill board installation services;
-- Warranty Claims services;

- Manufacturing services; publishing, printing and reproduction

services; materials recovery services ( Other than Manufacturing
services on physical inputs owned by others)
-- publishing, printing, translation, interpretation, and
reproduction services;
--- publishing, on a fee or contract basis;
--- publishing and reproduction services of recorded media, on
a fee or contract basis;
-- Moulding, pressing, stamping, extruding and similar plastic
manufacturing services; on a fee or contract basis;
-- Casting, forging, stamping and similar metal manufacturing
services;
-- Materials recovery(recycling) services, on a fee or contract
basis;
--- metal waste and scrap recovery(recycling) services, on a
fee or contract basis;
--- non-metal waste and scrap recovery(recycling) services,
on a fee or contract basis;
- Beauty and physical well-being services;
- Funeral, cremation and undertaking services;
- Other miscellaneous services;
-- priority pass associate membership program-visa platinum
card (payment for langue visited by card holder);
-- Medical related lab test or sample testing services;

168
 CODE-5

Section
- Division
-Groups
- Reporting
Short description Explanatory note
Classes
code
-- others n.i.e.
- Domestic services;
-- Other support services or project related support services
provided by resident enterprises; Also included are forfeited
down payments not able to be specified to any other services and
sponsorship etc.

2746 Miscellaneous refund: Received from abroad on account of miscellaneous refund:

- Refund/Transfer of other business services received (excluding
refund of financial services i.e. loss in weights, quality claim
and difference in prices);
2747
2748
2749
28 Government goods and services Government goods and services n.i.e. cover:
n.i.e.: (a) goods and services supplied by and to enclaves, such as
embassies, military bases, and international organizations;
(b) goods and services acquired from the host economy by
diplomats, consular staff, and military personnel located
abroad and their dependents; and
(c) services supplied by and to governments and not included
in other categories of services.
Transactions of public corporations are not included, unless
the other party is one of the specified types of institutions.
Goods and services supplied by and to government and
international organization enclaves
As government and international organization enclaves are
not residents of the territory in which they are physically
located, their transactions with residents of the territory of
location are international transactions. For the same reason,
transactions of embassies, military bases, and so forth with
their home economies are resident-to-resident and outside the
scope of international accounts.

(The expenditure of locally engaged staff of embassies,

military bases, and so forth and international organization
staff is not included in government goods and services n.i.e.
and is usually resident to resident transaction)

281 Bangladesh diplomatic missions Bangladesh diplomatic missions and their attached offices :
and their attached offices :
2810 Bangladesh diplomatic missions Received from Bangladesh Diplomatic mission located in abroad:
and their attached offices located - Surplus earnings received on account of visa fees or charges
in abroad: and other services provided by embassies, consulates ;
-- as well as their administrative received on account of
recovery of loans and advances to their employees;
- Surplus earnings received of military units or bases, defense
agencies ;
- Surplus earnings received of other official entities such as aid
missions, government tourism, information, and trade
promotion offices;
- Other received such as administrative earnings from
Bangladesh diplomatic missions located in abroad;

169
 CODE-5

Section
- Division
-Groups
- Reporting
Short description Explanatory note
Classes
code
Refunds by Bangladesh diplomatic missions:
- Fund refund from abroad by embassies, consulates, military
units or bases, defense agencies, other official entities such as
aid missions, government tourism, information, and trade
promotion offices on account surplus administrative cost
and other costs;
Others:
- Remittance Received from employee of Bangladesh missions
located in abroad on account of maintenance of family
members (dependent parents, spouses and children)

2811
2812 Mutual agreement between Remittances received from abroad on account of
foreign government or - Provision of joint military arrangements and peace keeping
international organizations: forces; such as those of the U.N. and with foreign military
technical assistance.
- Received for police-type services such as keeping order;
(Technical assistance as grant is - Technical assistance received on public administration services
classified as current account) provided by foreign government or international organizations
on mutual agreement ;
(not as grant but as provided by the entity that employs the
personnel delivering the services)
- Other received as joint military agreements /arrangements ;
- Received on account of other services, such as those provided
by the United Nations under mutual agreement;
282 Establishment expenses of Remittances received from abroad on account of
foreign missions/ organizations/ establishment expenses foreign missions/ organizations /
national viz., located in nationals vizs., located in Bangladesh
Bangladesh: (a) Trough Convertible Taka A/C:
ADs may open convertible Taka accounts in the names of
foreign organizations/nationals viz., diplomatic missions, UN
organizations, non-profit international bodies, foreign
contractors and consultants engaged for specific projects
under the Govt./Semi Govt. agencies and the expatriate
employees of such missions/organizations who are resident in
Bangladesh
Credits to convertible taka account and Debits from
convertible taka Account as per GFET Vol-1, chapter -14,
section-1.
(b) Through other than Convertible Taka account:
such as enchased from foreign currency accounts or
credited to taka account.
2820 Establishment expenses of foreign Credit to convertible taka account:
missions and their attached
offices: - Funds received for credit to convertible Taka A/C on account
of supply of goods and services to foreign embassies, consulates,
(Credit to convertible taka military units or bases, defense agencies, and other official
account/other than convertible entities (such as aid missions; government tourism, information,
taka account) and trade promotion offices)
-- to meet their establishment expenses;
-- to meet expatriate employees salaries;
-- to meet related attached office or project expenses;
-- acquisition of goods and services for joint military
arrangements, peacekeeping forces, and other services

170
 CODE-5

Section
- Division
-Groups
- Reporting
Short description Explanatory note
Classes
code
-- all types of goods and services, such as office supplies,
vehicles, repairs, electricity, and rental of premises, for
embassies, military bases , and so forth purchased from the
host economy or economies other than the home economy;
Remittances received for credit to other than convertible taka
account such as enchased from foreign currency accounts or
credited to taka account or credit from non-convertible taka
account.
- Funds received from abroad for credit to other than convertible
Taka A/C on account of supply of goods and services to foreign
embassies, consulates, military units or bases, defense agencies,
and other official entities (such as aid missions; government
tourism, information, and trade promotion offices)
-- to meet their establishment expenses;
-- to meet expatriate employees salaries;
-- to meet related attached office or project expenses;
-- acquisition of goods and services for joint military
arrangements, peacekeeping forces, and other services
-- all types of goods and services, such as office supplies,
vehicles, repairs, electricity, and rental of premises, for
embassies, military bases , and so forth purchased from the
host economy or economies other than the home economy;
- enchased from foreign currency accounts or credited to taka
account and purchases FTT, FDD, etc.;

(This transaction should be assigned the code Nos. of the

country of the foreign mission concerned regardless of the place
from where the funds have actually been remitted.)
2821 Establishment expenses of Credit to convertible taka account:
international bodies or - Funds received from abroad for credit to convertible Taka A/C
organizations and their attached on account of supply of goods and services to International
offices: bodies or organizations such as UNO, UNRRA, WHO, ILO,
FAO, ICAO, UNICEF, UNESCO etc
-- to meet their establishment expenses;
(Credit to convertible taka -- to meet expatriate employees salaries;
account/other than convertible -- to meet related attached office or project expenses;
taka account) -- acquisition of goods and services for joint military
arrangements, peacekeeping forces, and other services
-- all types of goods and services, such as office supplies,
vehicles, repairs, electricity, and rental of premises, for
international bodies, and so forth purchased from the host
economy or economies other than the home economy;

Remittances received for credit to other than convertible taka

account such as encashed from foreign currency accounts or
credited to taka account or credit from non-convertible taka
account.
- Funds received from abroad for credit to other than convertible
Taka A/C on account of supply of goods and services to
International Bodies such as UNO, UNRRA, WHO, ILO, FAO,
ICAO, UNICEF, UNESCO etc

-- to meet their establishment expenses;

-- to meet expatriate employees salaries;
-- to meet related attached office or project expenses;

171
 CODE-5

Section
- Division
-Groups
- Reporting
Short description Explanatory note
Classes
code
-- acquisition of goods and services for joint military
arrangements, peacekeeping forces, and other services
-- all types of goods and services, such as office supplies,
vehicles, repairs, electricity, and rental of premises, for
international bodies , and so forth purchased from the host
economy or economies other than the home economy;
- enchased from foreign currency accounts or credited to taka
account and purchases FTT, FDD, etc.;

(This transaction should be assigned the code Nos. of the

country of the foreign mission concerned regardless of the place
from where the funds have actually been remitted.)

2822 Establishment expenses of other Credit to convertible taka account:

organizations /non-resident - Funds received from abroad for credit to convertible Taka A/C
business enterprises: of foreign companies, firms, contractors and consultants engaged
for specific projects under the Govt./Semi Govt. agencies located
(Credit to convertible taka in Bangladesh;
account/other than convertible -- to meet their establishment expenses;
taka account) -- to meet other expenses;
-- to meet expatriate employees salaries;
-- to meet related attached office or project expenses;
Remittances received for credit to other than convertible taka
account such as enchased from foreign currency accounts or
credited to taka account or credit from non-convertible taka
account.

2823 Convertible Taka A/C of Credit to convertible taka account:

individuals - Funds received from abroad for credit to convertible Taka A/C
of foreign nationals (individuals) and the expatriate employees of
foreign missions/ organizations who are resident in Bangladesh;
-- to meet their expenses;
-- to received as employees salaries;
- Fund received from foreign individuals working in different
organizations located in Bangladesh through convertible account;
283 Reimbursement of local cost Reimbursement of loan/ grants against international tender
for development project: on account of various development projects of general
(See Annexure B, 10) government or other financial corporations, non-financial
corporations of public sector such as large construction
projects which construction works shall be /have done on the
basis of foreign government or international bodies as per
loan agreements or grant agreements;
2830 Reimbursement of loan or grant Remittances received from abroad on account of
on account of local cost for - Reimbursement of loan or grant against local cost for various
development project of general development projects of general governments‟ such as large
government: construction projects or construction works;
-- received on account of reimbursement of loan for local cost of
various development projects of general govt. (such as large
(General government: Central construction projects or construction works, etc.)
Government, semi-government, payment by foreign government or international bodies;
Autonomous bodies, State and
Local Authorities) Note: Reimbursement grants against development works(such as
large construction projects or construction works, etc.) of
(See Annexure B, 10) general government shall be reported Investment grants code:

172
 CODE-5

Section
- Division
-Groups
- Reporting
Short description Explanatory note
Classes
code
6020
Reimbursement of loan or grant Note: Reimbursement grants on account of development project
on account of local cost for works (such as large construction projects or construction
development project (such as works, etc) of other financial corporations, non-financial
large construction projects or corporations, households and nonprofit institution serving
construction works, etc) other households ( NPISHs) shall be reported Investment grants code:
financial corporations, non- 6121) and Reimbursement loan on account of development
financial corporations: project works (such as large construction projects or
construction works, etc. ) of other financial corporations, non-
(Please follow the note and see financial corporations, households and nonprofit institution
Annexure B, 10) serving households ( NPISHs) shall be reported respective loan
related code ( such as 9030 or 9036 or …)

Reimbursement of loan or grants Note: Reimbursement grants on account of local supply of goods
on account of local supply of for development project works (such as large construction
goods for development project projects or construction works, etc.) of other financial
(such as large construction corporations, non-financial corporations, households and
projects or construction works, nonprofit institution serving households ( NPISHs) shall be
etc) of other financial reported Investment grants code: 6121) and Reimbursement loan
corporations, non-financial on account of local supply of goods for development project
corporations: works (such as large construction projects or construction
works, etc.) of other financial corporations, non-financial
(Please follow the note and see corporations, households and nonprofit institution serving
Annexure B, 10) households ( NPISHs) shall be reported respective loan related
code ( such as 9030 or 9036 or …)
2833 Reimbursement of loan or grants Remittances received from abroad on account of
on account of local supply of - Reimbursement of loan on account of local supply of goods for
goods for development project of various development projects of general governments‟ such as
general government: large construction projects or construction works, etc.;

-- received by general government or financial corporations,

(General government: Central non-financial corporations, households and nonprofit institution
Government, semi-government, serving households ( NPISHs) on account of reimbursement of
Autonomous bodies, State and loan for local supply of goods against cost of various
Local Authorities) development projects of general government payment by foreign
government or international bodies;
(See Annexure B, 10)
Note: Reimbursement grants on account of local supply of goods
for development works (such as large construction projects or
construction works, etc.) of general government shall be
reported Investment grants code: 6020

284 Export Processing Zones (EPZ) Encashment from notional account i.e. foreign currency
account of EPZs or EZs enterprises made to meet local
currency expenses shall be reported to related summary
statement without schedule in others column.

Encashment by BEPZA or BEZA which received from notional

account of EPZs or EZs enterprises as local FDD, etc. drawn
on Bangladesh Bank shall be reported to related summary
statement without schedule in others column.
285 Others Others
2850 Export of foreign currency notes Remittances received from abroad on account of
and coins: - Export of foreign currency by authorized dealers on their own

173
 CODE-5

Section
- Division
-Groups
- Reporting
Short description Explanatory note
Classes
code
account against received in foreign exchange;
2851 Internal sales of bonded Remittances received from abroad on account of
commodities: - Sales of various bonded commodities to foreign nationals;
- Sales of various bonded commodities to foreign visitors;
2852 Encashment by foreign nationals: Remittances received from abroad on account of
- Foreign currency or FTT encashment by foreign nationals‟
(Through other than convertible -- foreign nationals residing abroad or in Bangladesh;
taka account code 2823) -- expatriate employees of foreign mission or international
organizations;
-- expatriate employees of foreign NGOs;
-- foreign nationals working in Bangladesh;
2853 Office maintenance, Remittances received from abroad on account of office
establishment expenses and to maintenance, establishment expenses and to execute business
execute business contract: contract of foreign companies or contractors or their local agents
- Opening of branches or subsidiary companies by a commercial
(Other than convertible taka or industrial concern;
account transactions of code -- to meet operating expenses or current expenses of such
2822) offices opened in Bangladesh by a commercial or industrial
concern;
- To meet operating expenses or current expenses of local agents
in Bangladesh of foreign companies;
- To meet operating expenses or current expenses of foreign
farms or construction projects or companies;
- To meet operating expenses or current expenses of local agents
or subsidiary company in Bangladesh of power companies;
- Operating expenses or current expenses of Foreign shipping
companies/Foreign airlines or their agent offices;
- Operating expenses or current expenses of Foreign rail or road
companies or their agent offices;
- Received or deposits in notional accounts from abroad by
EPZ/EZs industries on account of various operating expenses
or local expenses;
- Other received or deposits in BDT accounts from abroad of
EPZ/EZs industries on account of various operating expenses
or local expenses;

(Note: Establishment expenses and operating expenses of oil and

gas companies shall be reported as equity capital code no. 7111)
2854
2855
2856
2857
2858
2859 Other miscellaneous government Remittances received from abroad on account of other
goods and services n.i.e : miscellaneous government goods and services n.i.e by
Bangladesh government:
( Some services are related to -Received on account of government licenses, permits, and so
government functions that are not forth;
able be classified to anther -- to forbid the ownership or use of certain goods or the pursuit
specific service category ,so are of certain activities, unless specific permission is granted by
classified as government services issuing a license or other certificate for a fees or charges;
n.i.e.
-- government may provide some kind of certificate, or
For instance, acquisition of new
authorization, in return.
and existing buildings for an
--- if the government uses the issue of licenses to exercise

174
 CODE-5

Section
- Division
-Groups
- Reporting
Short description Explanatory note
Classes
code
embassy, consulate, and so forth some proper regulatory function, such as checking the
is classified as construction, competence or qualifications of the person concerned,
rather than government goods checking the efficient and safe functioning of equipment,
and services n.i.e.) or carrying out some other form of control that it would
otherwise not be obliged to do, the payments made
should be treated as purchases of services from
government;
- Services supplied by and to governments should be classified to
specific services (business services, health, etc.), if possible;
- Administrative services of the government
-- Overall government public services
-- Public administrative services related to the provision of
educational, health care, cultural and other social services,
excluding social security services;
-- Public administrative services related to the more efficient
operation of business;
-- Other administrative services of the government;
- Public administrative services provided to the community as a
whole
-- Public administrative services related to external affairs,
diplomatic and consular services in the reporting economy;
-- Services related to foreign economic aid;
-- Services related to foreign military aid;
-- Military defence services;
-- Civil defence services;
-- Police and fire protection services;
-- Public administrative services related to law courts ;
-- Administrative services related to the detention or
rehabilitation of criminals;
-- Public administrative services related to other public order
and safety affairs;
- Administrative services related to compulsory social security
schemes
-- Administrative services related to sickness, maternity or
temporary disablement benefit Schemes;
-- Administrative services related to government employee
pension schemes; old-age disability or survivors' benefit
schemes, other than for government employees;
-- Administrative services related to unemployment
compensation benefit schemes;
-- Administrative services related to family and child
allowance programmes;
- Other government services n.i.e.;
-- received by BEPZA from abroad on account various
purposes of EZs or EPZ related Claims or expenses;
-- other received of BEPZA from abroad;
-- other government services n.i.e.;
- Other support services;
-- Reimbursement cost of seminar or conference payment by
foreign government or international organizations;
-- Received on account of miscellaneous refund of government
goods and services;

175
 CODE-5

Section
- Division
-Groups
- Reporting
Short description Explanatory note
Classes
code
29 MANUFACTURING Manufacturing services on physical inputs owned by others
SERVICES ON PHYSICAL cover processing, assembling, labeling, packing, etc.,
INPUTS OWNED BY undertaken by enterprises that do not own the goods
OTHERS concerned. The manufacturing is undertaken by an entity
that does not own the goods and that is paid a fee by the
(All CMT basis export and owner. In the cases, the ownership of the goods does not
import shall be reported in this change, so no general merchandise transaction is recorded
code) between the processor and the owner.

291 Goods for Processing (with no Goods for processes that are often undertaken under
change of ownership to the arrangements for manufacturing services on physical inputs
processor) owned by others include oil refining, liquefaction of natural
gas, assembly of clothing and electronics, assembly
(All CMT basis export and (excluding assembly of prefabricated construction, which are
import shall be reported in this included in construction), labeling and packing (excluding
code) those incidental to transport, which are included in transport
services) .

2910 Goods for processing abroad- Goods sent to abroad for Processing (Cr.):
goods sent to abroad (Cr.): Gross value of goods supplied for processing (goods sent to
abroad before processing) with no change of ownership to the
processor.
(See Annexure - B, 2) [ Calculation: FOB value of goods i.e. actual goods value before
processing]

- Manufacturing services on physical inputs owned by

others:
-- Food, beverage and tobacco manufacturing services;
-- Textile, wearing apparel and leather manufacturing services;
-- Wood and paper manufacturing services;
-- Petroleum, vegetable oil, chemical and pharmaceutical
product manufacturing/refining services;
-- Rubber, plastic and other non-metallic mineral product
manufacturing services;
-- Basic metal manufacturing services;
-- Fabricated metal product, machinery and equipment
manufacturing services;
-- Transport equipment manufacturing services;
-- Other manufacturing services;
2911 Goods for Processing in Goods returned to abroad after processing (Cr.):
reporting economy- goods return Gross value of goods dispatched after processing (goods sent to
to abroad (Cr.) abroad after processing) with no change of ownership to the
processor.
[ Calculation: FOB value of goods (including CMT) export after
(See Annexure - B, 2) processing]

- Manufacturing services on physical inputs owned by others:

-- Food, beverage and tobacco manufacturing services;
-- Textile, wearing apparel and leather manufacturing services;
-- Wood and paper manufacturing services;
-- Petroleum, vegetable oil, chemical and pharmaceutical
product manufacturing/refining services;
-- Rubber, plastic and other non-metallic mineral product
manufacturing services;
-- Basic metal manufacturing services;

176
 CODE-5

Section
- Division
-Groups
- Reporting
Short description Explanatory note
Classes
code
-- Fabricated metal product, machinery and equipment
manufacturing services;
-- Transport equipment manufacturing services;
-- Other manufacturing services;

B. PRIMARY INCOME

The primary income account shows primary income flows between resident and nonresident institutional
units. Primary income represents the return that accrues to institutional units for their contribution to
the production process or for the provision of financial assets and renting natural resources to their
institutional units. Two types of primary income are distinguished:
a) Income associated with the production process. Compensation of employees, tax and subsidies are
income related to production.
b) Income associated with the ownership of financial and other non-produced assets.
Property income is the return for providing financial assets and renting natural resources. Investment
income is the return for providing financial assets; it consists of dividends and withdrawals from income
of quasi-corporations, reinvested earnings, and interest.
The international accounts distinguish the following types of primary income:
(a) compensation of employees; (b) dividends; (c) reinvested earnings; (d) interests;

Section
- Division
-Groups Short description Explanatory note
- Reporting
Classes code
3 COMPENSATION OF Compensation of employees presents remuneration in
EMPLOYEES: return for the labor input to the production process
contributed by an individual in an employer-employee
relationship with the enterprise.
a) Cross-border employees included seasonal or other
short-term workers(less than one year) and border
workers who are residents of one economy and work in
another economy.
b) Nonresidents who are employed as domestic helpers or
housekeepers (for less than one year) by resident
households are also treated as nonresident employees.
Because embassies, consulates, military base, and so forth
are considered extraterritorial to the economics in which
they are located the compensation receivable by local (host
country ) staff of these institutional entities is classified as
payable to resident entities by nonresident entities.
Compensation receivable by employees from international
organizations, which are extraterritorial entities,
represents received from nonresident entities.
c) Technical assistance personnel employed by
international organizations or governments on long-term
assignments (for one year or more ) are residents of the
economy in which they reside (unless they are government
employees with diplomatic status ). Similarly, employees of
parent enterprises working in an affiliated enterprise in
another economy for one year or more are residents of the
economy in which they reside. Although such employees
continue to be legally employed and paid by the parent
enterprise (which may be international organizations,

177
 CODE-5

Section
- Division
-Groups Short description Explanatory note
- Reporting
Classes code
foreign governments, or commercial enterprises) their
employer-employee relationship may not always be clear.
d) Crew of ships, aircrafts, oil rigs, space stations, or other
similar equipment that operates outside a territory or
across several territories are treated as being resident in
their home base territory. Their wage and salaries in cash
or kind are compensation of employees.
30 Compensation of employees: Compensation of employees has three main components:

a) Wages and salaries in cash;

Basic wage and salaries; extra pay for overtime, night
work, and weekend work; cost of living allowances, local
allowances, and expatriation allowances; bonuses; annual
supplementary pay, such as ‗thirteenth month‘ pay;
allowances for transportation to and from work; holiday
pay for official holidays or annual holidays; housing
allowances;
b) Wages and salaries in kind;
Wage and salaries in kind consist of amounts payable in
the form of goods, services, interest foregone, and shares to
employees in return for labour input rendered.
- benefits in kind should be valued at the market
equivalent price;
- employee stock options (ESO) are a way of paying wage
and salaries in kind; and
c) Employers‘ social contributions.
Contribution employer pension schemes, social security
funds, social contributions; which are shown in the
secondary income account;

302 Compensation of Compensation of employees

employees
3020 Compensation of employees: i) Cross-border employees, seasonal or other short-term
workers (less than one year)
a) Wages and salaries in cash;
- basic wage and salaries;
- extra pay for overtime, night work, and weekend work;
- cost of living allowances, local allowances, and expatriation
allowances;
- bonuses; stock dividends
- annual supplementary pay, such as „thirteenth month‟ pay;
- allowances for transportation to and from work;
- holiday pay for official holidays or annual holidays;
- housing allowances;
b) Wages and salaries in kind;
- Wage and salaries in kind consist of amounts payable in the
form of goods, services, interest foregone, and shares to
employees in return for labour input rendered.
-- benefits in kind should be valued at the market equivalent
price;
-- employee stock options (ESO) are a way of paying wage
and salaries in kind;
ii) Local staff of embassies, international organizations,
consulates, military bases, other institutional entities or
commercial enterprises etc.

178
 CODE-5

Section
- Division
-Groups Short description Explanatory note
- Reporting
Classes code
a) Wages and salaries in cash;
- basic wage and salaries;
- extra pay for overtime, night work, and weekend work;
- cost of living allowances, local allowances, and expatriation
allowances;
- bonuses; stock dividends
- annual supplementary pay, such as „thirteenth month‟ pay,
pension;
- allowances for transportation to and from work;
- holiday pay for official holidays or annual holidays;
- housing allowances;
b) Wages and salaries in kind;
- Wage and salaries in kind consist of amounts payable in the
form of goods, services, interest foregone, and shares to
employees in return for labour input rendered.
-- benefits in kind should be valued at the market equivalent
price;
-- employee stock options (ESO) are a way of paying wage
and salaries in kind;
iii) Crew of ships, aircraft, oil rigs, space stations, or other
similar equipment that operates outside a territory or
across several territories are treated as being resident in
their home base territory.
a) Wages and salaries in cash;
- basic wage and salaries;
- extra pay for overtime, night work, and weekend work;
- cost of living allowances, local allowances, and expatriation
allowances;
- bonuses; stock dividends
- annual supplementary pay, such as „thirteenth month‟ pay,
pension;
- allowances for transportation to and from work;
- holiday pay for official holidays or annual holidays;
- housing allowances;
b) Wages and salaries in kind;
- Wage and salaries in kind consist of amounts payable in the
form of goods, services, interest foregone, and shares to
employees in return for labour input rendered.
-- benefits in kind should be valued at the market equivalent
price;
-- employee stock options (ESO) are a way of paying wage
and salaries in kind;

Compensation of employees is recorded gross, before taxes

and other expenses incurred in the economy where they
performed is.
4 INVESTMENT INCOME This section deals with investment income that is included
under each functional category of financial assets and
liabilities. It is also discusses specific issues related to
investment income for a functional asset category. A
functional asset category includes different types of
financial instruments that serve the same function, and
hence a functional category can include different types of
investment income. Financial derivatives and employee
stock options do not give rise to investment income.
Investment income comes from interest payments,

179
 CODE-5

Section
- Division
-Groups Short description Explanatory note
- Reporting
Classes code
dividends, capital gains collected upon the sale of a
security or other assets.
The components of investment are classified as :
(a) Direct investment income,
(b) Portfolio investment income and
(c) Other investment income.
40 Direct Investment income: Direct investment is a category of cross-border investment
associated with a resident in one economy having control or
significant degree of influence on the management of an
enterprise that is resident in another economy. Control is
determined to exist if the direct investor owns more than 50
percent of the voting power in the direct investment
enterprise. A significant degree of influence is determined to
exist if the direct investor owns from 10 to 50 percent of the
voting power in the direct investment enterprise
Direct investment income includes all investment income
arising from direct investment positions between resident
and nonresident institutional units.

Standard components of direct investment income:

i) Dividends;
ii) Reinvestment earning;
iii) Interest;
Dividend: Dividends are the distributed earnings allocated
to the owners of equity for placing funds at the disposal of
corporations.

Withdrawals from income of quasi-corporations: In legal

terms, quasi-corporations cannot distribute income in the
form of dividends. Nevertheless, the owner, or owners, of a
quasi-corporation may choose to withdraw some or all of
the income of the enterprise, and some quasi-corporations
formally organized as trusts, partnerships, or other
institutions may formally distribute some or only a portion
of their earnings. From an economic point of view, the
withdrawal of such income is equivalent to the distribution
of corporate income through dividends and is treated the
same way.

Reinvestment earning: Retained earnings refer to the

percentage of net earnings not paid out as dividends, but
retained by the company to be reinvested in its core
business, or to pay debt. It is recorded under shareholders'
equity on the balance sheet.

Interest: Interest receivables are income on debt which

comprising interest accruing to residents (direct investors,
direct investment enterprises and fellow enterprises) on
their debt receivables, and interest payables comprising
interest accruing to non-residents (direct investment
enterprises, direct investors and fellow enterprises) on

180
 CODE-5

Section
- Division
-Groups Short description Explanatory note
- Reporting
Classes code
debt payables.

401 Income on equity and Income on equity:

investment fund share:
Direct investment income on equity or direct investment
earnings is the return of the direct investor on the equity
component of the direct investment position. Dividends,
distributed branch earnings, reinvested earnings and
undistributed branch earnings are components of FDI
income on equity.

Income on investment fund share:

An investment fund is a supply of capital belonging to

numerous investors used to collectively purchase securities
while each investor retains ownership and control of his
own shares. Types of investment funds include mutual
funds, exchange-traded funds, money market funds and
hedge funds. Income on investment fund shares includes
both dividends and reinvested earnings.

4010 Dividends or distributed branch Dividend and distributed branch profits of direct investor in
profits and withdrawals from direct investment enterprises
income of quasi-corporations: - Direct investors in direct investment enterprises:
[Income of resident direct investor received from abroad]
(Direct investors in direct -- Income on equity other than investment fund shares;
investment enterprises : all --- Dividends or profits of subsidiary or associate
sectors) companies by a commercial or industrial concern;
--- Withdrawals from income of quasi-corporations
including distributed branch profits;
--- Distributed branch profits;
-- Income on investment fund shares;
--- Dividends;
4011 Dividends or distributed branch - Direct investment enterprises in direct investors(reverse
profits and withdrawals from investment):
income of quasi-corporations:
[Income of resident direct investment enterprise received from
(Direct investment enterprises abroad i.e. income from reverse investment]
in direct investors(reverse
investment: all sectors)
-- Income on equity other than investment fund shares;
--- Dividends ;
--- Withdrawals from income of quasi-corporations
including distributed branch profits;
-- Income on investment fund shares;
--- Dividends;
4012 Dividends or distributed branch - Between fellow enterprises:
profits and withdrawals from
income of quasi-corporations: [Income of resident direct investment enterprise received from
abroad between fellow enterprise]
(Between fellow enterprises :
all sectors) -- Income on equity other than investment fund shares;
--- Dividends ;
--- Withdrawals from income of quasi-corporations

181
 CODE-5

Section
- Division
-Groups Short description Explanatory note
- Reporting
Classes code
including distributed branch profits;
-- Income on investment fund shares;
--- Dividends;
403
4030
4031
404 Income on Debt : Interest; Interest is a form of investment income that is receivable
by the owners of certain kinds of financial assets, namely
deposits, debt securities, loans and other accounts
receivable for putting the financial assets at the disposal of
another institutional unit. Income on debt is interest
receivables comprising interest accruing to residents
(direct investors, direct investment enterprises and fellow
enterprises) on their debt receivables.

4040 Interest ( income on debt - Direct investors in direct investment enterprises:

instruments): [Interest received by resident direct investor received from
abroad]
- Interest on short-term intra-company loan;
(Direct investors in direct
- Interest on short-term debt securities;
investment enterprises :
Short-term and Long-term) - Interest on long-term intra-company loan;
- Interest on long-term debt securities;
4041 Interest ( income on debt - Direct investment enterprises in direct investors(reverse
instruments): investment):
[Interest received by resident direct investment enterprise from
abroad i.e. income from reverse investment]
(Direct investment enterprises
in direct investors(reverse
investment) : Short-term and - Interest on short-term intra-company loan;
Long-term) - Interest on short-term debt securities;

- Interest on long-term intra-company loan;

- Interest on long-term debt securities;
4042 Interest ( income on debt - Between fellow enterprises:
instruments): [Interest received by resident direct investment enterprise from
abroad between fellow enterprise]

(Between fellow enterprises: - Interest on short-term intra-company loan;

Short-term and Long-term) - Interest on short-term debt securities;

- Interest on long-term intra-company loan;

- Interest on long-term debt securities;

41 Portfolio Investment income Portfolio Investment income includes income flows

between residents and non-residents arising from
positions in equity and debt securities other than those
classified under direct investment or reserve assets.
Two types of portfolio investment income are
distinguished at the first level, namely, income on equity
securities and investment fund shares, and income on debt
securities.
Classification of portfolio investment income:
(a) General Government:

182
 CODE-5

Section
- Division
-Groups Short description Explanatory note
- Reporting
Classes code
 Central Government, semi-government,
Autonomous bodies, State and Local Authorities
(b) Deposit-taking corporations except central bank:
 Banks, NBDCS, building societies; or friendly
society, and credit unions.
(c) Other financial corporations
-non-depository institutions (public and private);
(d) Non-financial corporations;
- Public sector corporations, Private industrial units;
(e) Households and NPISHs:
- individuals non-profit institutions and others ;

411 Dividends on equity (except Dividends on equity (except bonus share) excluding
bonus share) excluding investment fund shares;
investment fund shares;
4110 General government: Investment income received by all resident government
entities on account of equity participation in shares (other than
direct investment or reserve assets) and securities (excluding
(Central Government, semi-
investment fund shares) of foreign agencies, enterprises etc.
government, Autonomous
bodies, State and Local operating abroad.
Authorities)
- Dividends on equity excluding investment fund shares;
(excluding bonus share);
--- Dividends;

4111 Deposit taking corporations: Investment income received by Deposit taking corporations,
except central bank on account equity participation in shares
(other than direct investment or reserve assets) and securities
(Banks, NBDCS, building
(excluding investment fund shares) issued by foreign
societies; or friendly society,
and credit unions) enterprises operating abroad.

- Dividends on equity excluding investment fund shares;

( excluding bonus share);
--- Dividends ;

4112 Other financial corporations of Investment income received by Bangladeshi all other financial
other sectors: corporations on account of dividends and equity participation
in shares (other than direct investment or reserve assets) and
securities (excluding investment fund shares) issued by
(Non-depository institutions
(public and private sectors.) foreign enterprises operating abroad.

- Dividends on equity excluding investment fund shares;

(excluding bonus share);
--- Dividends;

4113 Non- financial corporations, Investment income received by non- financial corporations,
households and NPISHs of households and NPISHs on account of dividends and equity
other sectors: participation in shares (other than direct investment or reserve
assets) and securities (excluding investment fund shares)
(a) Non-financial corporations;
- Public sector issued by foreign enterprises operating abroad.
corporations, Private industrial
units; - Dividends on equity excluding investment fund shares;
(excluding bonus share);

183
 CODE-5

Section
- Division
-Groups Short description Explanatory note
- Reporting
Classes code
(b) Households and NPISHs: --- Dividends;
- individuals non-profit
institutions and others ;

412 Investment income Investment income attributable to investment fund

attributable to investment shareholders (except bonus share);
fund shareholders (except
bonus share);
4120 General government: Investment income received by all resident government
entities on account of investment fund shareholders
participation in shares (other than direct investment or reserve
(Central Government, semi-
assets) and securities of foreign agencies, enterprises etc.
government, Autonomous
bodies, State and Local operating abroad.
Authorities)
- Investment income attributable to investment fund
shareholders
(excluding bonus share);
--- Dividends;

4121 Deposit taking corporations: Investment income received by Deposit taking corporations
except central bank on account of investment fund
shareholders participation in shares (other than direct
(Banks, NBDCS, building
investment or reserve assets) and securities issued by foreign
societies; or friendly society,
and credit unions) enterprises operating abroad.

- Investment income attributable to investment fund

shareholders:
( excluding bonus share);
--- Dividends;

4122 Other financial corporations of Investment income received by other financial corporations on
other sectors: account of investment fund shareholders participation in
shares (other than direct investment or reserve assets) and
(Non-depository institutions
securities of foreign enterprises operating abroad.
(public and private sectors)
Income on equity and investment fund share:
(excluding bonus share);
--- Dividends;

4123 Non- financial corporations, Investment income received by non-financial corporations,

households and NPISHs of households and NPISHs on account of investment fund
other sectors: shareholders participation in shares (other than direct
investment or reserve assets) and securities of foreign
(a) Non-financial corporations;
- Public sector enterprises operating abroad.
corporations, Private industrial
units; Income on equity and investment fund share:
(b) Households and NPISHs: (excluding bonus share);
- individuals non-profit --- Dividends;
institutions and others ;

414 Income on portfolio debt Income on portfolio debt securities for Short-term
securities (interest):
Short-term

184
 CODE-5

Section
- Division
-Groups Short description Explanatory note
- Reporting
Classes code
4140 General government: Receipts of interest on short-term foreign bonds, debentures
and notes held by resident government and government
(Central Government, semi- controlled enterprises from the foreign enterprises and
government, Autonomous
authorities.
bodies, State and Local
Authorities)
Interest on short-term;
(debt securities held by general govt.)
-- Interest on bonds and treasury bills;
-- Interest on debentures and notes;

4141 Deposit taking corporations: Receipts of interest on short-term foreign bonds, debentures
and notes held by deposit taking corporations except central
(Banks, NBDCS, building bank from the foreign institutions/enterprises.
societies; or friendly society,
and credit unions) Interest on short-term;
(debt securities held by deposit taking corporations sector)
-- Interest on bonds and treasury bills;
-- Interest on debentures and notes;

4142 Other financial corporations of Receipts of interest on short-term foreign bonds, debentures
other sectors: and notes held by financial corporations and other individuals
from the foreign enterprises.
(Non-depository institutions
(public and private sectors) Interest on short-term;
(debt securities held by financial corporations sector)
-- Interest on bonds and treasury bills;
-- Interest on debentures and notes;

4143 Non-financial corporations, Receipts of interest on short-term foreign bonds, debentures

households and NPISHs of and notes held by non-financial corporations, households and
other sectors: NPISHs from the foreign enterprises.
(a) Non-financial corporations; Interest on short-term;
- Public sector (debt securities held by non-financial corporations and
corporations, Private industrial others)
units; -- Interest on bonds and treasury bills;
(b) Households and NPISHs: -- Interest on debentures and notes;
- individuals non-profit
institutions and others ;
415 Income on portfolio debt Income on portfolio debt securities for Long-term
securities(interest):
Long-term
4150 General government: Receipts of interest on long-term foreign bonds, debentures
and notes held by resident government and government
(Central Government, semi- controlled enterprises from the foreign enterprises and
government, Autonomous
authorities.
bodies, State and Local
Authorities)
Interest on long-term;
(debt securities held by general govt.)
-- Interest on bonds and treasury bills;
-- Interest on debentures and notes;
4151 Deposit taking corporations: Receipts of interest on long-term foreign bonds, debentures
and notes held by deposit taking corporations except central
(Banks, NBDCS, building

185
 CODE-5

Section
- Division
-Groups Short description Explanatory note
- Reporting
Classes code
societies; or friendly society, bank from the foreign institutions/enterprises.
and credit unions)
Interest on long-term;
(debt securities held by deposit taking corporations sector)
-- Interest on bonds and treasury bills;
-- Interest on debentures and notes;
4152 Other financial corporations of Receipts of interest on long-term foreign bonds, debentures
other sectors: and notes held by financial corporations and other individuals
from the foreign enterprises.
(Non-depository institutions
(public and private sectors) Interest on long-term;
(debt securities held by financial corporations sector)
-- Interest on bonds and treasury bills;
-- Interest on debentures and notes;
4153 Non-financial corporations, Receipts of interest on long-term foreign bonds, debentures
households and NPISHs of and notes held by other sectors non-financial corporations and
other sectors: other individuals from the foreign enterprises.
(a) Non-financial corporations; Interest on long-term;
- Public sector (debt securities held by non-financial corporations and others)
corporations, Private industrial -- Interest on bonds and treasury bills;
units; -- Interest on debentures and notes;
(b) Households and NPISHs:
- individuals non-profit
institutions and others ;
42 Other Investment Income: Other investment income covers flows between resident and
nonresident institutional units in regard to interest on
deposits, loans, trade credit and advances, and other account
receivable/payable; etc.
Other investment income on equity excludes income on
direct investment equity and portfolio investment in equity
securities, Equity participation in some incorporated or
unincorporated enterprises (such as partnership or joint
ventures) does not qualify either as direct investment
(because the equity participation is below the 10 percent
threshold or as portfolio investment because they are not
equity securities). Such equity participation is classified
under other investment and any income distributed to the
owners should be classified in other investment income.
Similarly, some investment funds may be organized by and
limited to a small number of members, but may not meet the
definition of direct investment or portfolio investment. Both
distributed and reinvested earnings on such investment
funds shares are classified under other investment income.

Other investment income:

(a) General Government:
 Central Government, semi-government,
Autonomous bodies, State and Local Authorities
(b) Deposit-taking corporations except central bank:
 Banks, NBDCS, building societies; or friendly
society, and credit unions.
(c) Other financial corporations
-non-depository institutions (public and private);
(d) Non-financial corporations;

186
 CODE-5

Section
- Division
-Groups Short description Explanatory note
- Reporting
Classes code
- Public sector corporations, Private industrial units;
(e) Households and NPISHs:
- individuals non-profit institutions and others ;

420 Other investment Short-term interest of other investment

income(interest):
Short-term
4201 General government: Receipts of interest (including discount) accrued on short-term
loans, on deposits and on other commercial and financial
(Central Government, semi- Claims by the government and government controlled
government, Autonomous
enterprises from non-residents abroad.
bodies, State and Local
Authorities)
Interest on short-term;
-- Interest on deposits or investment in deposits;
-- Interest on loans;
-- Interest on discounting;
-- Interest on trade credit and advances;
-- Interest on other accounts receivable;
- Interest on other short-term accounts;
4202 Deposit taking corporations: Receipts of interest (including discount) by deposit taking
corporations, except central bank of Bangladesh from non-
(Banks, NBDCS, building residents abroad on account of short-term loans, Nostra
societies; or friendly society,
investment/placement interest, back to back L/C interest, on
and credit unions)
deposits, and on other commercial and financial Claims etc.
Including late repayment of loan interest.

Interest on short-term;
-- Interest on deposits or investment in deposits or nostra
placement;
-- Interest on loans;
-- Interest on discounting;
-- Interest on trade credit and advances;
-- Interest on other accounts receivable;
-- Interest on nonmonetary gold loans;
- Interest on other short-term accounts;

4203 Other financial corporations of Receipts of interest on short-term loans, on deposits, late
other sectors: repayment of loan interest, deferred payment interest, and on
other commercial and financial liabilities by other financial
(Non-depository institutions
corporations from non-residents abroad
(public and private sectors.)
Interest on short-term;
-- Interest on deposits or investment in deposits;
-- Interest on loans;
-- Interest on discounting;
-- Irregular income such as excess amount of interest and
commission/charges etc.
-- Interest on trade credit and advances;
-- Interest on other accounts receivable;
-- Interest on nonmonetary gold loans;
- Interest on other short-term accounts;

4204 Non-financial corporations, Receipts of interest on short-term loans, on deposits, late

households and NPISHs of repayment of loan interest, deferred payment interest, and on

187
 CODE-5

Section
- Division
-Groups Short description Explanatory note
- Reporting
Classes code
other sectors: other commercial and financial liabilities by non-financial
corporations, households and NPISHs from non-residents
(a) Non-financial corporations; abroad;
- Public sector
corporations, Private industrial Interest on short-term;
units; -- Interest on deposits or investment in deposits or any all
(b) Households and NPISHs: other advance money deposit such as subscriptions money
- individuals non-profit etc.;
institutions and others ; -- Interest on loans;
-- Interest on discounting;
-- Irregular income such as excess amount of interest and
commission/charges etc.
-- Interest on trade credit and advances;
-- Interest on other accounts receivable;
-- Interest on nonmonetary gold loans;
- Interest on other short-term accounts;

421 Other investment Long-term interest of other investment

income(interest):
Long-term
4210 General government : Receipts of interest (including discounts) accrued on long-
term loans, on deposits and on other commercial and financial
(Central Government, semi- Claims by government and government controlled enterprises
government, Autonomous
from non-residents abroad.
bodies, State and Local
Authorities)
Interest on long-term;
-- Interest on deposits or investment in deposits;
-- Interest on loans;
-- Interest on discounting;
-- Interest on trade credit and advances;
-- Interest on other accounts receivable;
-- Interest on other long-term accounts;

4211 Deposit taking corporations : Receipts of interest (including discounts) accrued on long-
term loans, on deposits and on other commercial and financial
(Banks, NBDCS, building Claims by deposit taking corporations except central bank of
societies; or friendly society,
Bangladesh from non-residents abroad.
and credit unions)
Interest on long-term;
-- Interest on deposits or investment in deposits;
-- Interest on loans;
-- Interest on discounting;
-- Interest on trade credit and advances;
-- Interest on other accounts receivable;
-- Interest on nonmonetary gold loans;
- Interest on other long-term accounts;

4212 Other financial corporations of Receipts of interest accrued on long-term loans, on deposits,
other sectors: late repayment of loan interest, deferred payment interest, and
on other commercial and financial claims by other financial
(Non-depository institutions
corporations from the non-residents abroad.
(public and private sectors)
Interest on long-term;
-- Interest on deposits or investment in deposits;

188
 CODE-5

Section
- Division
-Groups Short description Explanatory note
- Reporting
Classes code
-- Interest on loans;
-- Interest on discounting;
-- Interest on trade credit and advances;
-- Interest on other accounts receivable;
-- Interest on nonmonetary gold loans;
- Interest on other long-term accounts;

4213 Non-financial corporations, Receipts of interest accrued on long-term loans, on deposits,

households and NPISHs of late repayment of loan interest, deferred payment interest, and
other sectors: on other commercial and financial claims by Bangladeshi non-
financial corporations and individuals from the non-residents
abroad.
(a) Non-financial corporations;
- Public sector Interest on long-term;
corporations, Private industrial -- Interest on deposits or investment in deposits;
units; -- Interest on loans;
(b) Households and NPISHs: -- Interest on discounting;
- individuals non-profit -- Interest on trade credit and advances;
institutions and others ; -- Interest on other accounts receivable;
-- Interest on nonmonetary gold loans;
- Interest on other long-term accounts;

422 Other investment (others) Other Investment (others): Investment income

attributable to policy holders, in insurance, pension
schemes and standardized guarantee schemes

4220 Investment income attributable - Investment income attributable to policy holders, in

to policy holders, in insurance, insurance, pension schemes and standardized guarantee
pension schemes and schemes;
standardized guarantee -- Interest or any other income;
schemes

423 Other investment income Other investment income (Withdrawals ): Withdrawals

(Withdrawals ) from income of quasi-corporations
4230 Withdrawals from income of - Income on equity other than investment fund shares;
quasi-corporations: (Equity participation in some incorporated or unincorporated
enterprises (such as partnership or joint ventures) does not
qualify either as direct investment (because the equity
participation is below the 10 percent threshold or as portfolio
investment because they are not equity securities)

-- Dividends;
-- Withdrawals from income of quasi-corporations;
- income on equity investment fund shares;
(Similarly, some investment funds may be organized by and
limited to a small number of members, but may not meet the
definition of direct investment or portfolio investment).

-- Dividends;
43 Other Primary Income Other Primary Income
431 Other Primary Income Other Primary Income
i) Rent; ii) Taxes on production and imports; iii) Subsidies

4310 Rent (disposals): Rent covers income receivable for putting natural resources at
the disposal of another institutional unit. (regular payments

189
 CODE-5

Section
- Division
-Groups Short description Explanatory note
- Reporting
Classes code
made by the lessees of natural resources and the right to use a
natural resource on a temporary basis is classified as rent)
Remittances received from abroad on account of
- Right to use land or another natural resource is provided on a
short-term, nontransferable basis classified as rent;
-- rent for the use of land extracting mineral deposits;
-- rent for the use of other subsoil assets;
-- rent for the use of fishing, forestry, grazing rights;
-- rent on land without building (e,g. for military base)
-- rent for the use of land and structures; (a single payment);
-- rent for the over-flight rights,
(an over-flight is the passage of an aircraft from one
country over another country’s territory);
-- rent for use of land for long periods by nonresident
enterprises;
- Other rent related services:
-- rent for the vacation homes i.e. house rent or flats rent
etc from nonresidents;
-- official space rent for short or long period of time from
nonresidents;
-- rent for the fully equipped (with office furniture,
computers, telephone etc.) official space rent for short or
long period of time from nonresidents;
4311 Taxes on production and on Remittances received from abroad on account of
exports or imports: - Taxes on products and production;
( which are payable per unit of a good or services)
( Excluding taxes on income -- value added tax (VAT)
and wealth) -- import duties;
-- online trade duties;
-- export taxes, and excise;
-- cross-border taxes on products and production
- Miscellaneous claims like refund of export or import
duties;
- Other taxes on production;
-- payroll taxes;
-- recurrent taxes on buildings and land;
-- taxes on business licenses;
-- customs duties paid by nonresidents on products;
-- duties, excise duties or other tax imposed by the customs
authorities without ownership being acquired by a
resident of that territory;
(examples goods to be processed, repaired, or stored, or
use by visitors;)
-- tourist landing fees or taxes;
-- taxes on tickets sold by government sponsored lotteries
4312 Subsidies: Remittances received from abroad on account of
- Subsidies on products and productions;
( A subsidy is money that is -- subsidies on VAT, import duties, export taxes, excise
paid by a government or other etc.;
authority in order to help an -- subsidies of cross-border on products and production;
industry or business, or to pay - Other subsidies ;
for a public services) -- other subsidies n.i.e.
-- reimbursed any other subsidies;

190
 CODE-5

C. SECONDARY INCOME

The secondary income account shows current transfers between residents and nonresidents. In describing
the content of the secondary income account, two important distinctions are made: (a) transfers are
distinguished from other types of transactions and (b) current transfers are distinguished from capital
transfers.

Section
- Division
-Groups Short description Explanatory note
- Reporting
Classes code
5 CURRENT TRANSFER Current transfers consist of all transfers that are not capital
transfers. Current transfers directly affect the level if
disposable income and influence the consumption of goods or
services. That is , current transfers reduce the income and
consumption possibilities of the recipient.
The international accounts classify the following types of
current transfers.
A) Personal transfers;
B) Other current transfers;
i) current taxes on income, wealth, etc.,
ii) social contributions,
iii) social benefits,
iv) net nonlife insurance premiums,
v) nonlife insurance claims,
vi) current international cooperation, and
vii) Miscellaneous current transfers.
50 GENERAL The international accounts classify the following types of
GOVERNMENT: current transfers under general government:
i) current taxes on income, wealth, etc.,
(Central Government, semi- ii) social contributions,
government, Autonomous iii) social benefits,
bodies, State and Local iv) current international cooperation, and
Authorities) v) Miscellaneous current transfers.
501 Grants or aid in cash or Current International Cooperation of general government:
kind :
Current International Cooperation: Current international
(Current International cooperation consist of current transfers in cash or in kind
Cooperation of general between the governments of different countries or between
government) governments and international organizations.
Grants or aid in cash or kind;
Transfers between governments that are used by the recipients
to finance current expenditures, including emergency aid after
natural disasters; they including transfers in kind in form of
food, clothing, blankets, medicines, and so forth;
5010 Foreign grants or aid, and Transfers (which are dealt by Economic Relations Divisions,
donations: Ministry of Finance) that are used by the recipients to finance
current expenditures, including emergency aid after natural
(Current International disasters; including transfers in kind in form of food, clothing,
Cooperation of general blankets, medicines, and so forth;
government excluding

191
 CODE-5

Section
- Division
-Groups Short description Explanatory note
- Reporting
Classes code
investment project grants Remittances received by Bangladesh general government on
which shall be reported as account of;
capital transfers): - Emergency aid after natural disasters; they including transfers in
kind in form of food, clothing, blankets, medicines, and so forth;
-- Food grants, commodity grants etc;
-- So forth;
- Grant on democracy/governance: citizen confidence in
government institutions increased; economic growth: food security
improved,; health / education: health status improved;
environment/energy: responsiveness to climate change improved;
humanitarian assistance: combating food shortages, disasters, and
humanitarian crises; etc. which are not grant on gross fixed
capital formation,
- Grants and donations of a current nature not included elsewhere
are regarded as current transfers
502 Technical assistance : Current International Cooperation: Current international
cooperation consist of current transfers in cash or in kind
(Current International between the governments of different countries or between
Cooperation of general governments and international organizations.
government) (a) payments by governments or international organizations to
cover the salaries of those technical assistance staff who are
deemed to be resident in the economy in which they are
working and who are in an employer-employee relationship
with the host government. Also included is technical assistance
supplied in kind.
5020
5021 Technical assistance and Remittances received from abroad which
scholarship : - Payment by foreign government or international organizations to
cover the salaries of those technical assistance staff who are
deemed to be resident in the economy in which they are working
(Current International and who are in an employer-employee relationship with the host
Cooperation of general government;
government) - Funding of technical assistance ( excluding technical assistance
( Technical assistance that is that is tied to or part of capital projects);
tied to or part of capital - Also included is technical assistance supplied in kind;
project) - Financing by foreign governments or international organizations
to cover the educational expenditures of resident individuals
which receipts by Bangladesh government in the case of
scholarship;
- Financing by foreign governments or international organizations
to cover the job training of resident individuals which receipts by
Bangladesh government in the case of job training;

5022
5023
503 Others Transfers: Others Transfers:
i) current taxes on income, wealth, etc.,
(General government : ii) social contributions,
Central Government, semi- iii) social benefits, and
government, Autonomous iv) Miscellaneous current transfers.
bodies, State and Local
Authorities)

5030 Annual or other regular Remittances received from abroad annual or regular contributions

192
 CODE-5

Section
- Division
-Groups Short description Explanatory note
- Reporting
Classes code
contributions : paid by member governments to international organizations
(excluding taxes payable to supranational organizations) and
regular transfers made as matter of policy by the international
(Current International organizations to governments
Cooperation of general
government) - Subscription of international organizations paid by member
government;
-- Annual or regular contributions received by member
governments from international organizations; (excluding taxes
payable to supranational organizations);
-- Regular transfers made as matter of policy by the international
organizations to governments ;

5031
5032
5033 Current taxes on income, Remittances received from abroad on account of
wealth, etc. which payable by - Taxes levied on the income paid by nonresidents border, seasonal
border, seasonal and other and other short-term workers from the provision of their labor or
short-term workers: financial assets to the Bangladesh government;
- Current taxes on income and duties etc. received from border,
(current taxes on income, seasonal, and other short-term workers‟
wealth, etc of general
government)
5034 Other current taxes on income, Received from abroad on account of;
wealth, etc. : - Taxes levied on the income earned by nonresidents from the
provision of their labor or financial assets;
- Taxes on capital gains arising from assets of nonresidents;
(current taxes on income, - Taxes on wages and salaries earned by nonresident employees;
wealth, etc of general - Taxes on income and capital gains from financial assets received
government) from abroad ;
-- received by host government from nonresident individuals;
-- received by host government from nonresident institutional
units or corporations or enterprises;
-- received by host government from nonresident nonprofit
institutional units;
-- received by host government from foreign governments;
-- received by host government from international
organizations;
- Taxes on interest and dividends received by host government
from nonresident institutional units or individuals ;
- Taxes on financial transactions received by host government
from nonresident institutional units or individuals ;
(such as taxes on issue, purchase, and sale of securities)
- Taxes on income and wealth may be imposed by and received
directly from international organizations;
( such as the agencies of an economic union)
- Tax refunds;
(refunds of taxes to taxpayers are treated as negative taxes)
- Any other taxes on income and wealth, etc received from
abroad.
- Any fines or penalties on the late payment of taxes are included
in the amount of associated taxes received from abroad;
- Taxes on tourist landing, fishing rights, tickets sold by
government sponsored lotteries, any all other gain taxes and
vats etc.

193
 CODE-5

Section
- Division
-Groups Short description Explanatory note
- Reporting
Classes code
- Taxes on wages and salaries earned by nonresident employees
are recorded as payable by the nonresident employees receipts
by host government;
5035 Social contributions which Social contributions which payable by border, seasonal and other
payable by border, seasonal short-term workers:
and other short-term workers: Social contributions imposed, controlled, and financed by foreign
government on behalf of its employees included compensation of
employees, and cross-border employees;
(Central Government, semi-
government, Autonomous - Social contributions which payable by border, seasonal, and
bodies, State and Local other short-term workers‟
Authorities) -- receipts on account of actual and imputed contributions made
by households on social security, social insurance schemes,
pension schemes, funded and unfunded pension schemes, etc.; to
make provision for social contributions;

5036 Other social contributions: Other social contributions imposed, controlled, and financed by
foreign government on behalf of its employees included
compensation of employees, and cross-border employees;
(Central Government, semi-
government, Autonomous - Social contributions which payable by other than border,
bodies, State and Local seasonal, and other short-term workers‟
Authorities) -- receipts on account of actual and imputed contributions made by
households on social security, social insurance schemes, pension
schemes, funded and unfunded pension schemes, etc.; to make
provision for social contributions;

5037 Social benefits: Social benefits payable to households, employees included

compensation of employees, and cross-border employees under
social insurance schemes, pension schemes, cross-border social
(Central Government, semi- benefits and funded and unfunded pension schemes, etc.
government, Autonomous
bodies, State and Local Received from abroad on account of
Authorities) - Social benefits include benefits payable under social security and
pension schemes;
- Pension and non-pension benefits regarding events or
circumstances such as sickness, unemployment, housing, and
education, may be cash or kind;
- Social benefits payable to households;
5038
5039 Current transfers to Nonprofit Subscriptions, membership fees, and grants and donations, and so
Institution Serving forth received by resident NPISHs from foreign government or
Households (NPISHs): international bodies ;
- Membership dues (made on a regular or occasional basis)
received by resident NPISHs from foreign government or
(Miscellaneous current international bodies other than annual or regular contributions by
transfers of general member government to international bodies;
government) - Subscriptions (made on a regular or occasional basis) received
by resident NPISHs from foreign government or international
bodies other than annual or regular contributions by member
government to international bodies;
- So forth whether made on a regular or occasional basis received
by resident NPISHs from foreign government or international
bodies other than international bodies;
- Donations, and so forth received by resident NPISHs from

194
 CODE-5

Section
- Division
-Groups Short description Explanatory note
- Reporting
Classes code
foreign government or international bodies;
5040 Other miscellaneous current Received from abroad on account of
transfers of general - Fines and penalties imposed on institutional units by courts of law
government: or other government bodies;
- Compensation for injury to persons, employee or damage to
property, etc. caused by the former that are not settled as payments
(Central Government, semi- of nonlife insurance Claims;
government, Autonomous (Major compensation payments for extensive damages ( e.g. oil
bodies, State and Local spillages or side effects of pharmaceutical products) are treated as
Authorities) capital transfers.)
- ex gratia payments made by government units or NPISHs in
compensation for injuries or damages caused by natural disasters;
(excluding major compensation payments for extensive damages
e.g. oil spillages or side effects of pharmaceutical products are
treated capital transfers)

- Others:
-- receipts from international or supranational authorities that are
regarded as being compulsory, and for which nothing is provided
in return, but which are not taxes;
- Received on account of research and development related project
grants or donations , subscriptions etc.;
- Grant on primary health care such as child or women nutrition
etc. which are not grant on gross fixed capital formation,

51 Financial corporations, non- (a) Financial corporations: Non-depository institutions (public

financial corporations, and private)
households and Nonprofit (b) Non-financial corporations;
Institution Serving - Public sector corporations, Private industrial units;
Households ( NPISHs) : (c) Households and NPISHs:
- individuals non-profit institutions and others ;

The international accounts classify the following types of

current transfers under financial corporations, non-financial
corporations, households and Nonprofit Institution Serving
Households ( NPISHs):
A) Personal transfers;
B) Other current transfers;
i) current taxes on income, wealth, etc.,
ii) social contributions,
iii) social benefits,
iv) net nonlife insurance premiums,
v) nonlife insurance Claims,
vi) current international cooperation, and
vii) Miscellaneous current transfers.

511 Personal Transfers: Personal transfers consist of all current transfers in cash or
kind made or received by resident households to or from
(other than workers' nonresident households. Personal transfers thus include all
remittances) current transfers between resident and nonresident
individuals, independent of :
(a) the source of income of the sender ( irrespective of whether
the sender receives income from labor, entrepreneurial or
property income, social benefits, and any other types of transfers;

195
 CODE-5

Section
- Division
-Groups Short description Explanatory note
- Reporting
Classes code
or disposes assets); and
(b) the relationship between the households ( irrespective of
whether they are related or unrelated individuals).
(c) Workers’ remittances are current transfers made by
employees to residents of another economy. They are included as
a supplementary item.
(d) When nonresident households take part in gambling there
may be net transfers between resident and nonresidents. In
some cases the winner of a lottery dose not receive a lump sum
immediately but a stream of payments over future periods.
This arrangement should be recorded as the receipt of the
lump sum as a current transfer equal to the present value of
the payment stream and the immediate purchase of an annuity.
5110 Personal remittances: (a) Personal remittances received from non-resident Bangladeshi :
- Remittances received from Bangladesh nationals working or
(other than workers' residing abroad which sent by individuals (out of wage and salary)
remittances) to a relative or another person (without quid pro quo) as a gift, etc.
in cash or kind;
- Remittances received from abroad which sent by Bangladesh
nationals working or residing individuals or employer on account
of their genuine savings, the retirement benefits such as pensions
fund, provident fund, leave salary, bonus and other gratuitous, etc.
paid by employer;
-- pension funds at regular intervals after the initial lump sum
payment by employer from retirement benefits;
- Remittances received from abroad which sent by nonresident
Bangladeshi working abroad on account of purchase flats, plots,
investment in landed properties, securities, etc in favour of legal
authorities‟ in BDT or FC account;
- Remittances received from abroad on account of wage or salary
or other benefits by recruiting authority or enterprise in favour of
his or her family or local agents;
(b) Others:
- Sale proceeds of real assets received such as household articles
and real estate by individuals or others;
- Remittances received from Bangladesh nationals working or
residing abroad which sent by individuals on account of their
children's or school's or institutions as a tuition fees;
- Remittances received from abroad as gift from relative or friends
while visiting them abroad;
- Salary reimbursement from abroad by foreign company on behalf
of their employee to agent or parent office or branch office or
personal account of employee in Bangladesh.
5111 Remittance received from - Purchase foreign currency from nonresident Bangladeshi through
non-resident Bangladeshi Money Changers'
(NRB) through Money
Changers'
5112 Other personal transfer - Remittances received or deposits from abroad in foreign currency
(remittances) by foreign account or in BDT account as salaries by foreign nationals who
nationals : are resident and working in Bangladesh;
- Remittances received by foreign nationals who are resident and
working in Bangladesh for maintenance of family members or
other expenses (dependent parents, spouses and children including
foreign born wives or husbands of Bangladesh nationals) from
abroad in foreign currency account or in BDT.

196
 CODE-5

Section
- Division
-Groups Short description Explanatory note
- Reporting
Classes code
512 Other current transfers: Other current transfers consist:
i) current taxes on income, wealth, etc.,
ii) social contributions,
( Financial corporations, iii) social benefits,
non-financial corporations, iv) net nonlife insurance premiums,
households and Nonprofit v) nonlife insurance Claims,
Institution Serving vi) current international cooperation, and
Households ( NPISHs)) vii) Miscellaneous current transfers.
5121 Private grants and donations: Private grants or aid and donations , and so forth whether made on
a regular or occasional basis;
- Foreign grants or donations received by churches, religious
(Miscellaneous current: bodies and philanthropic organizations or resident NPISHs from
current transfers to NPISHs) nonresident institutional units;
- Other grants; donations ( e.g. donation for relief works); received
by resident NPISHs from nonresident institutional units;
- Emergency aid after natural disasters; they including transfers in
kind in form of food, clothing, blankets, medicines, and so forth;
-- Grant on primary health care such as child or women nutrition
etc. which are not grant on gross fixed capital formation,
- so forth; received by resident NPISHS from nonresident
institutional units;
- Remittance received from abroad which sent by foreign
individuals to resident individuals as a gift nature in cash;
- Gifts and donation of a current nature not included elsewhere are
regard as current transfers;
5122 NGOs' grants or aid or NGOs‟ grants or aid and donations , and so forth whether made on
donation in cash or kind : a regular or occasional basis;

- Foreign grants or donation( e.g. donation for relief works)

(registered from NGO Brue or received by NGOs from foreign government or international bodies
ministry or institutions) : or foreign NGOs or nonresident institutional units;
(Miscellaneous current - Emergency aid after natural disasters; they including transfers in
transfers to NGO or Micro kind in form of food, clothing, blankets, medicines, and so forth;
credit organizations ) -- Grant on primary health care such as child or women nutrition
etc. which are not grant on gross fixed capital formation,

5123
5124 Technical assistance and Remittances received from abroad which
scholarship: - Payment by foreign government or international organizations or
other foreign organizations to cover the salaries of those technical
assistance staff who are deemed to be resident in the economy in
(Current International which they are working and who are in an employer-employee
Cooperation of financial relationship with the host economy to financial corporations, non-
corporations, non-financial financial corporations, households and Nonprofit Institution
corporations, households and Serving Households ( NPISHs);
NPISHs)
( Technical assistance that is - Funding of technical assistance ( excluding technical assistance
tied to or part of capital that is tied to or part of capital projects) to financial corporations,
project) non-financial corporations, households and Nonprofit Institution
Serving Households ( NPISHs)

- Also included is technical assistance supplied in kind to financial

corporations, non-financial corporations, households and Nonprofit
Institution Serving Households ( NPISHs);

197
 CODE-5

Section
- Division
-Groups Short description Explanatory note
- Reporting
Classes code
- Rewards of participants in seminars;
- Other assistance for development of human resources etc;

- Financing to financial corporations, non-financial corporations,

households and Nonprofit Institution Serving Households
(NPISHs) by foreign government organizations or international
organizations‟ or other foreign organizations to cover the
educational expenditures of resident individuals in the case of
scholarship;

5125 Subscriptions and membership Membership dues, subscriptions , and so forth whether made on a
fees: regular or occasional basis;

-- Membership dues (made on a regular or occasional basis)

(Miscellaneous current received by resident NPISHS from nonresident institutional units;
:current transfers to NPISHs) -- subscriptions (made on a regular or occasional basis) received
by resident NPISHS from nonresident institutional units;
-- so forth whether made on a regular or occasional basis received
by resident NPISHS from nonresident institutional units;
-- Subscriptions of media services such as Reuter monitor, and
SWIFT etc. received by resident NPISHS from nonresident
institutional units;
-- Membership dues or subscriptions to market nonprofit
organizations serving businesses; such as chambers of commerce
or trade associations received by resident NPISHS from
nonresident institutional units;
-- Membership fees to professional and scientific institutions, both
for individual and corporate received by resident NPISHS from
nonresident institutional units;
- Registration fees for conference/seminar etc
-- Any other subscriptions as made on regular or occasional basis
n.i.e received by resident NPISHS from nonresident institutional
units;

5126 Other miscellaneous current - Other miscellaneous current transfers:

transfers : -- Fines and penalties imposed on institutional units by courts of
law or other non-government bodies;
(Financial corporations, non- -- Compensation for injury to persons or damage to property
financial corporations, caused by the former that are not settled as payments of nonlife
households and nonprofit insurance claims;
institution serving households -- Death benefit paid by employer which are not settled as
(NPISHs)) payments of life insurance claims;
-- State pension claim received at regular intervals paid by foreign
government which are not settled as payments of pension
schemes;
-- ex gratia payments made by non-government units or NPISHs
in compensation for injuries or damages caused by natural
disasters;
(excluding major compensation payments for extensive
damages e.g. oil spillages or side effects of pharmaceutical
products are treated capital transfers)
-- Compensation for any all other purposes such as exporter and
importer relationship for development of business, industries
etc;

198
 CODE-5

Section
- Division
-Groups Short description Explanatory note
- Reporting
Classes code
- Others:
-- payments by international or supranational authorities that
are regarded as being compulsory, and for which nothing is
provided in return, but which are not taxes;
-- Any other miscellaneous current transfers n.i.e such as
compensation of industrial sectors paid foreign buyers‟ etc.;

By convention, current transfers between households with regard

to lotteries and other gambling are included other miscellaneous
current transfer.
- Lotteries and other gambling:
-- Receipt of the lump sum as a purchase of an annuity;
- Received on account of research and development related project
grants or donations , subscriptions etc.;

5127 Reversal entry: Reversal entry:

- Cancellation of the outward remittance as an inward remittance in
Form C

5128 Back to Back currency Back to Back currency transactions:

transactions: - Proceeds of cheque /bank drafts denominated in foreign
currency purchased from foreigners for issuing of foreign currency
notes and foreign currency travelers cheque.
5129 Current taxes on income, Received from abroad on account of
wealth, etc. : - Taxes levied on the income earned by nonresidents from the
provision of their labor or financial assets;
- Taxes on capital gains arising from assets of nonresidents;
(Financial corporations, non- - Taxes on wages and salaries earned by nonresident employees are
financial corporations, recorded as payable by the nonresident employees receipts by
households and Nonprofit financial corporations, non-financial corporations, households and
Institution Serving nonprofit institution serving households ( NPISHs);
Households ( NPISHs)): - Taxes on income and capital gains from financial assets can
be payable by;
-- received by resident NPISHs from nonresident individuals;
-- received by resident NPISHs from nonresident institutional
units or corporations;
-- received by resident NPISHs from nonresident nonprofit
institutional units;
- Taxes on interest and dividends received by resident NPISHs
from nonresident institutional units or individuals ;
- Taxes on financial transactions received by resident NPISHs
from nonresident institutional units;
(such as taxes on issue, purchase, and sale of securities)
- Tax refunds;
(refunds of taxes to taxpayers are treated as negative taxes)
- Any other taxes on income and wealth, etc.
- Any fines or penalties on the late payment of taxes;

5130 Social contributions: Social contributions imposed, controlled, and financed by resident
NPISHs on behalf of its employees included compensation of
employees, and cross-border employees;
(Financial corporations, non-
financial corporations, - Received by resident NPISHs from nonresident institutional units
households and Nonprofit for contributions to social security, social insurance schemes,
Institution Serving pension schemes, funded and unfunded pension schemes, etc.;

199
 CODE-5

Section
- Division
-Groups Short description Explanatory note
- Reporting
Classes code
Households (NPISHs)):

5131 Social benefits: Social benefits: Social benefits payable to households, employees
included compensation of employees, and cross-border employees
under social insurance schemes, pension schemes, cross-border
(Financial corporations, non- social benefits and funded and unfunded pension schemes, etc.;
financial corporations,
households and Nonprofit - Received by resident NPISHs from nonresident institutional units
Institution Serving for social benefits include benefits payable under social security
Households ( NPISHs)) and pension schemes;
- Received by resident NPISHs from nonresident institutional units
for pension and non-pension benefits regarding events or
circumstances such as sickness, unemployment, housing, and
education, may be cash or kind;
- Received by resident NPISHs from nonresident institutional units
for social benefits payable to households;

5132 Net nonlife insurance - Net nonlife insurance premiums are derived from total nonlife
premiums: insurance premiums and premiums supplements after deducting the
service charges;
- Net nonlife reinsurance premiums are derived from total nonlife
reinsurance premiums and premiums supplements after deducting
the service charges;
- Net premiums on standardized guarantees are derived from total
premiums and premiums supplements after deducting the service
charges;

5133 Nonlife insurance Claims: - Nonlife insurance Claims are derived from total nonlife
insurance Claims paid within the accounting period plus changes
in the technical reserves against outstanding Claims.
- Claims payable under standardized guarantees are recorded
under this item in the secondary income account.;

5134 Annual or other regular Annual or regular contributions paid by member financial
contributions : corporations, non-financial corporations, households and Nonprofit
Institution Serving Households
( NPISHs to international organizations (excluding taxes payable
(Current International to supranational organizations) and regular transfers made as
Cooperation) mater of policy by the international organizations to governments

- Subscription to international organizations

-- Annual or regular contributions received by financial
corporations, non-financial corporations, households and Nonprofit
Institution Serving Households ( NPISHs from international
organizations; (excluding taxes payable to supranational
organizations);
-- Regular transfers made as mater of policy by the international
organizations to financial corporations, non-financial corporations,
households and nonprofit institution serving households (NPISHs);

5135

200
 CODE-5

D. CAPITAL ACCOUNT:

The capital account in the international accounts shows (a) capital transfers receivable and payable
between residents and nonresidents and (b) the acquisition and disposal of non-produced, non-financial
assets between residents and nonresidents.

Section
- Division
-Groups Short description Explanatory note
- Reporting
Classes code
6 CAPITAL TRANSFERS Capital transfer are transfers in which the ownership of an
asset
( other than cash or inventories) changes from one party to
another ; or which obliges one or both parties to acquire
or dispose of an asset (other than cash or inventories) or
where a liability is forgiven by the creditor.

60 Capital transfer of general General Government:

government: - Central Government,
- semi-government,
- Autonomous bodies,
- State and Local Authorities.
Capital transfer of general government consists of
components:
i) debt forgiveness and ii) other capital transfers.
601 Debt forgiveness of general Debt forgiveness is the voluntary cancellation of all or part
government: of a debt obligation within a contractual agreement between
a creditor and a debtor. With debt forgiveness, the
contractual arrangement cancels or forgives all or part of the
principal amount outstanding, including interest arrears
(interest payments that fell due in the past) and any other
interest costs that have accrued. Debt forgiveness does not
arise from the cancellation of future interest payments that
have not yet fallen due and have not yet accrued.

6010 Debt forgiveness of general Debt forgiveness:

government: - Cancels or forgives all or part of the principal amount
outstanding, including interest arrears;
(Central Government, semi-
government, Autonomous
bodies, State and Local
Authorities)
602 Other capital transfer of Other capital transfer consist:
general government: (a) Investment grants :
Investment grants consist of capital transfers in cash or in
kind made by governments or international organizations to
(Central Government, semi- other institutional units to finance all or part of the costs of
government, Autonomous their acquiring fixed assets. The recipients may be other
bodies, State and Local governments or other entities. The recipients are obliged to
Authorities) use investment grants received in cash for purposes of gross
fixed capital formation, and the grants are often tied to

201
 CODE-5

Section
- Division
-Groups Short description Explanatory note
- Reporting
Classes code
specific investment projects, such as large construction
projects. Grants for investment made by organizations other
than general government and international organizations are
other capital transfers;
(b) Nonlife Insurance Claims:
(c) One-off guarantees and other debt assumption:
One-off guarantees occur in situations in which the
conditions of the loan or of the security that is guaranteed
are so particular that is not possible for the degree of risk
associated with it to be calculated with any degree of
precision.
Capital transfers occur when a one – off guarantee is
activated and the guarantor acquires no Claims on the
debtor or a Claims worth less than the value of the
guarantee.
Debt assumption means that one party takes on the liability
of another party.
Debt assumption where the assumer is not a guarantor.
i. If the original debtor still exists, the capital transfer
is from the debt assumer to the debtor.
ii. If the original debtor no longer exists, the capital
transfer is from the debt assumer to the debtor.

(d) Taxes:
- Capital levies;
(Capital levies consist of taxes on the values of the assets or
net worth owned by institutional units levied at irregular,
and very infrequent, intervals of time);
- Taxes on capital transfers;
(These consist of taxes on the values of assets transferred
between institutional units.)
(e) Other capital transfers:

6020 Investment grants of general Investment grants in cash:

government: -- Investment project grants such as large construction
investment projects;
-- Investment grants as direct investor;
(Central Government, semi- -- Reimbursement of investment project grants;
government, Autonomous -- Any other project grants n.i.e. ;
bodies, State and Local
Authorities)
6021 Nonlife Insurance Claims: Nonlife Insurance Claims:
- Exceptionally large nonlife insurance claims, such as those
(Central Government, semi- following a catastrophe, some part of the claims may be
government, Autonomous recorded as capital transfers;
bodies, State and Local
Authorities)
6022 Capital Taxes of general Capital taxes:
government: - Capital levies;
(excluding taxes on income (Capital levies consist of taxes on the value of the assets or
and wealth, etc) net worth owned by institutional units levied at irregular,
and very infrequent, intervals of time;)
- Taxes on capital transfers;
(Central Government, semi- (These consist of taxes on the values of assets transferred
government, Autonomous between institutional units. They do not include taxes on

202
 CODE-5

Section
- Division
-Groups Short description Explanatory note
- Reporting
Classes code
bodies, State and Local sales of assets )
Authorities) -- Inheritance taxes; (excluding taxes on sales of assets)
--- Death taxes (death duties);
--- Gift taxes;
6023 Other capital transfers n.i.e. of Remittances received from abroad on account of
general government - Major non-recurrent payments in compensation for
extensive damages or serious injuries not covered by insurance
policies
(Central Government, semi- ( e.g. oil spillages or side effects of pharmaceutical products,
government, Autonomous and so forth. The payments may be awarded by courts of law
bodies, State and Local or by arbitration, or settled out of court);
Authorities): - Large gifts and inheritances(legacies), including those to
nonprofit institutions;
(these capital transfers could be made under wills or when
donor is still living)
- Exceptionally large donations by households or enterprises to
nonprofit institutions to finance gross fixed capital formation;
-- gifts to universities to cover the costs of building new
residential colleges, libraries, and laboratories;
- Cash grants from donor governments or multilateral financial
institutions to the debtor economy to be used to repay debt;
- A capital contribution to an international organization or
nonprofit institution ;
(if it does not give rise to equity for the provider of the
contribution)
- Reimbursement of project grants;

6024 One-off guarantees and other One-off guarantees and other debt assumption of general
debt assumption of general government:
government: Capital transfers occur when a one – off guarantee is
activated and the guarantor acquires no Claims on the debtor
or a claims worth less than the value of the guarantee.
(Central Government, semi- -- Debt assumption where the assumer is not a guarantor.
government, Autonomous i. If the original debtor still exists, the capital transfer
bodies, State and Local is from the debt assumer to the debtor.
Authorities) ii. If the original debtor no longer exists, the capital
transfer is from the debt assumer to the debtor.
The value of any Claims the debt assumer receives from the
debtor (e.g. a promise of reimbursement is regarded as a
financial account transaction between the guarantor and the
debtor.
61 Capital transfer of financial (a) Debt forgiveness:
corporations, non-financial Debt forgiveness is the voluntary cancellation of all or part
corporations, households and of a debt obligation within a contractual agreement between
nonprofit institution serving a creditor and a debtor. With debt forgiveness, the
households ( NPISHs): contractual arrangement cancels or forgives all or part of the
principal amount outstanding, including interest arrears
(interest payments that fell due in the past) and any other
interest costs that have accrued. Debt forgiveness does not
arise from the cancellation of future interest payments that
have not yet fallen due and have not yet accrued.
(b) Investment grants :
Investment grants consist of capital transfers in cash or in
kind made by governments or international organizations to
other institutional units to finance all or part of the costs of

203
 CODE-5

Section
- Division
-Groups Short description Explanatory note
- Reporting
Classes code
their acquiring fixed assets. The recipients may be other
governments or other entities. The recipients are obliged to
use investment grants received in cash for purposes of gross
fixed capital formation, and the grants are often tied to
specific investment projects;
(c) Nonlife Insurance Claims:
(d) One-off guarantees and other debt assumption:
One-off guarantees occur in situations in which the
conditions of the loan or of the security that is guaranteed
are so particular that is not possible for the degree of risk
associated with it to be calculated with any degree of
precision.
Capital transfers occur when a one – off guarantee is
activated and the guarantor acquires no Claims on the
debtor or a Claims worth less than the value of the
guarantee.
Debt assumption means that one party takes on the liability
of another party.
Debt assumption where the assumer is not a guarantor.
i. If the original debtor still exists, the capital
transfer is from the debt assumer to the debtor.
ii. If the original debtor no longer exists, the capital
transfer is from the debt assumer to the debtor.
(e) Taxes:
- Capital levies;
(Capital levies consist of taxes on the values of the assets or
net worth owned by institutional units levied at irregular,
and very infrequent, intervals of time);
- Taxes on capital transfers;
(These consist of taxes on the values of assets transferred
between institutional units.)
(f) Other capital transfers:

611 Debt forgiveness of financial Debt forgiveness :

corporations, non-financial Debt forgiveness is the voluntary cancellation of all or part
corporations, households and of a debt obligation within a contractual agreement between
nonprofit institution serving a creditor and a debtor. With debt forgiveness, the
households ( NPISHs): contractual arrangement cancels or forgives all or part of the
principal amount outstanding, including interest arrears
(interest payments that fell due in the past) and any other
interest costs that have accrued. Debt forgiveness does not
arise from the cancellation of future interest payments that
have not yet fallen due and have not yet accrued.

6110 Debt forgiveness of financial Debt forgiveness :

corporations, non-financial
corporations, households and - Cancels or forgives all or part of the principal amount
nonprofit institution serving outstanding, including interest arrears;
households ( NPISHs):
612 Other capital transfers of Other capital transfers :
financial corporations, non-
financial corporations,
households and Nonprofit
Institution Serving
Households ( NPISHs):

204
 CODE-5

Section
- Division
-Groups Short description Explanatory note
- Reporting
Classes code
6120 Other capital transfers n.i.e. of Other capital transfers n.i.e.:
financial corporations, non- - Major non-recurrent payments in compensation for
financial corporations, extensive damages or serious injuries not covered by insurance
households and nonprofit policies ( e.g. oil spillages or side effects of pharmaceutical
institution serving households ( products, and so forth. The payments may be awarded by
NPISHs): courts of law or by arbitration, or settled out of court);
- Large gifts and inheritances(legacies), including those to
nonprofit institutions;
(these capital transfers could be made under wills or when
donor is still living)
- Exceptionally large donations by households or enterprises to
nonprofit institutions to finance gross fixed capital formation;
-- gifts to universities to cover the costs of building new
residential colleges, libraries, and laboratories;
- Cash grants from donor governments or multilateral financial
institutions to the debtor economy to be used to repay debt;
- A capital contribution to an international organization or
nonprofit institution ;
(if it does not give rise to equity for the provider of the
contribution)

6121 Investment grants of financial Investment grants in cash:

corporations, non-financial -- Project grants such as large construction investment
corporations, households and projects;
nonprofit institution serving -- Investment grants as direct investor;
households ( NPISHs) -- Reimbursement of project grants;
-- Any other project grants n.i.e. ;
6122 Capital Taxes of financial Financial corporations, non-financial corporations:
corporations, non-financial Capital taxes:
corporations, households and -- Capital levies;
nonprofit institution serving -- Taxes on capital transfers;
households ( NPISHs): -- Inheritance taxes; (excluding taxes on sales of assets)
--- Death taxes;
(excluding taxes on income --- Gift taxes;
and wealth, etc) Between households:
-- Capital levies;
-- Taxes on capital transfers;
-- Inheritance taxes; (excluding taxes on sales of assets)
--- Death taxes;
--- Gift taxes;
6123 Nonlife Insurance Claims: Remittances received from abroad on account of

- Exceptionally large nonlife insurance claims, such as those

Financial corporations, non- following a catastrophe, some part of the claims may be
financial corporations, and recorded as capital transfers;
Nonprofit Institution Serving
Households ( NPISHs)
6124 One-off guarantees and other One-off guarantees and other debt assumption received from
debt assumption of of financial abroad as:
corporations, non-financial Capital transfers occur when a one – off guarantee is
corporations, households and activated and the guarantor acquires no Claims on the debtor
Nonprofit Institution Serving or a Claims worth less than the value of the guarantee.
Households ( NPISHs) -- Debt assumption where the assumer is not a guarantor.
i. If the original debtor still exists, the capital
transfer is from the debt assumer to the debtor.

205
 CODE-5

Section
- Division
-Groups Short description Explanatory note
- Reporting
Classes code
ii. If the original debtor no longer exists, the capital
transfer is from the debt assumer to the debtor.
iii. The value of any Claims the debt assumer
receives from the debtor (e.g. a promise of
reimbursement is regarded as a financial account
transaction between the guarantor and the debtor.
6125
62 Acquisitions and Disposals of Non-produced, non-financial assets consist of :
Non-produced, Non-financial (a) Natural resources;
Assets: (b) Contracts, leases, and licenses; and
(c) Marketing assets ( and goodwill).
621 Acquisitions and Disposals of Non-produced, non-financial assets consist of :
Non-produced, Non-financial (a) Natural resources;
Assets: Natural resources include land, mineral rights, forestry
rights, water, fishing rights, air space, and electromagnetic
spectrum.
(b) Contracts, leases, and licenses;
Contracts, leases, and licenses covers those contracts,
leases, and licenses that are recognized as economic assets.
These assets are creations of society and its legal system,
and are sometimes called intangible assets.
(c) Marketing assets ( and goodwill).
Marketing assets consist of items such as brand names,
mastheads, trademarks, logos, and domain names.
6210 Natural resources: Natural resources:
- Sales of natural resources include land, mineral rights,
forestry rights, water, fishing rights, air space, and
electromagnetic spectrum to nonresidents.
(In contrast to a change of ownership of the resource;
excluding right to use a natural resource on a temporary
basis is classified as rent)
6211 Contracts, leases, and licenses: Contracts, leases, and licenses:
- Contracts, leases, and licenses of recognized as economic
assets for long-term;
(these assets are creations of society and its legal system, and
are sometimes called intangible assets)
-- marketable operating leases which can be transferred or
subleased;
( marketable operating lease asset flows are recorded in the
capital account when the lessee sells the right and thus
realizes price difference)
-- permission to use natural resources that are not recorded
as outright ownership of those resources;
-- permissions to undertake certain activities
( including some government permits);
-- entitlements to purchase a good or service on an
exclusive basis;
6212 Marketing assets ( and Marketing assets ( and goodwill):
goodwill): -Purchases the brand names to nonresident;
- Purchases the mastheads to nonresident;
- Purchases the trademarks to nonresident;
- Purchases the logos to nonresident;
- Purchases the domain (including internet domain) names to
nonresident;

206
 CODE-5

E. FINANCIAL ACCOUNT:

The financial account records transactions that involve financial assets and liabilities and that take place
between residents and nonresidents. The financial account indicates the functional categories, sectors,
instruments, and maturities used for net international financing transactions. The financial account is
classified according to the instrument and functional categories:

(a) Direct investment,

(b) Portfolio investment,
(c) Financial derivatives (other than reserves) and employee stock options,
(d) Other investment, and
(e) Reserve assets.

Section
- Division
-Groups Short description Explanatory note
- Reporting
Classes code
7 DIRECT INVESTMENT: Direct investment is a category of cross-border investment
(in the reporting economy) associated with a resident in one economy having control
or a significant degree of influence on the management of
an enterprise that is resident in another economy. Control
is determined to exist if the direct investor owns more than
50 percent of the voting power in the direct investment
enterprise. A significant degree of influence is determined
to exist if the direct investor owns from 10 to 50 percent of
the voting power in the direct investment enterprise.
The direct investor may be an individual; an incorporated
or unincorporated private or public enterprise; an
associated group of individuals or enterprises which owns
a direct investment enterprise in an economy other than
that of residence of direct investor(s).
A direct investment enterprise is an incorporated or
unincorporated enterprise in which a direct investor
resident in another economy owns 10 percent or more of
the ordinary shares or voting power. Direct investment
enterprises comprise those entities that are identified as
subsidiaries, associates and branches which are commonly
termed as affiliated enterprises either directly or indirectly
owned by the direct investor.
In a subsidiary enterprise a direct investor owns more
than 50 percent shares; in an associate enterprise a direct
investor owns 50 percent or less shares and branches are
wholly or jointly owned unincorporated enterprises either
directly or indirectly owned by the direct investor.
A quasi-corporation is an unincorporated business that
operates as if it was an entity separate from its owners.

207
 CODE-5

Section
- Division
-Groups Short description Explanatory note
- Reporting
Classes code
Examples are branches , land ownership, partnerships (both
of limited and unlimited liability), trusts, and resident
portions of multi-territory enterprises. These quasi-
corporations are treated as if they were corporations, i.e.
as separate institutional units from the units to which they
legally belong.
Reverse investment: Reverse investment arises when a
direct investment enterprise lends funds to or acquires
equity in its immediate or indirect direct investor,
provided it does not own equity comprising 10 percent or
more of the voting power in that direct investor.
Fellow enterprise: Fellow enterprises, that is, those
enterprises that are under the control or influence of the
same immediate or indirect investor, but neither fellow
enterprise controls or influences the other fellow
enterprise.
71 Equity capital and investment (a) Equity: Equity consists of all instruments and records
fund shares in the reporting that acknowledge Claims on the residual value of a
economy: corporation or quasi-corporation, after the Claims of all
creditors have been met. Equity is treated as a liability of
the issuing institutional unit (a corporation or other unit).
Equity may be split on a supplementary basis into:
(i) listed shares,
(ii) unlisted shares, and
(iii) other equity (equity in quasi-corporations
(b) Investment fund shares or units: Investment funds are
collective investment undertakings through which
investors pool funds for investment in financial or
nonfinancial assets or both. These funds issue shares (if a
corporate structure is used) or units (if a trust structure is
used). Investment funds include money market funds
(MMF) and non- MMF investment funds. MMFs are
investment funds that invest only or primarily in short-
term money market securities such as treasury bills,
certificates of deposit, and commercial paper. Investment
fund shares or units refer to the shares issued by mutual
funds and unit trusts, rather than the shares they may
hold.
An investment fund is a supply of capital belonging to
numerous investors used to collectively purchase securities
while each investor retains ownership and control of his
own shares.
711 Equity capital other than Equity Capital: Shareholders' equity (or stockholders'
reinvestment earnings in the equity, shareholders' funds, shareholders' capital or
reporting economy: similar terms) represents the equity of a company as
divided among shareholders of common or preferred
stock.
7110 Equity capital of Direct investor in direct investment enterprise:
Telecommunication sectors:

208
 CODE-5

Section
- Division
-Groups Short description Explanatory note
- Reporting
Classes code
- Remittances as equity capital received by resident direct
investment enterprise from non-resident direct investor;
-- Equity capital received by subsidiary or associate company
of telecommunication sector;
-- Equity capital received by quasi-corporations (e.g. branch)
of telecommunication sector;

7111 Equity capital of Power, Gas, Direct investor in direct investment enterprise :
Oil and Mineral exploration - Remittances as equity capital received by resident direct
sectors: investment enterprise from non-resident direct investor;

( Including cost recovery of -- Equity capital received by subsidiary or associate company

gas, oil and mineral of Power, Gas, Oil and Mineral exploration sectors.
explorations) -- Equity capital received by quasi-corporations (e.g. branch)
of Power, Gas, Oil and Mineral exploration sectors.

7112 Equity capital of Garments and Direct investor in direct investment enterprise:
Textile sectors: - Remittances as equity capital received by resident direct
investment enterprise from non-resident direct investor;
-- Equity capital received by subsidiary or associate company
of Garments and Textile sectors.
-- Equity capital received by quasi-corporations (e.g. branch)
of Garments and Textile sectors.

7113 Equity capital of other sectors: Direct investor in direct investment enterprise:
- Remittances as equity capital received by resident direct
investment enterprise from non-resident direct investor;
-- Equity capital received by subsidiary or associate company
of manufacturing (Other than Garments & Textile) sectors.
-- Equity capital received by quasi-corporations (e.g. branch)
of manufacturing (Other than Garments & Textile) sectors.
-- Equity capital received by subsidiary or associate company
of Trade & Commerce (Trading, Banking, Insurance,
NBFI etc.) sectors.
-- Equity capital received by quasi-corporations (e.g. branch)
of Trade & Commerce (Trading, Banking, Insurance,
NBFI etc.) sectors.
-- Equity capital received by subsidiary or associate company
of Transport, Storage & Communication sectors.
-- Equity capital received by quasi-corporations (e.g. branch)
of Transport, Storage & Communication sectors.
-- Equity capital received by subsidiary or associate company
of Service sectors.
-- Equity capital received by quasi-corporations (e.g. branch)
of Service sectors.
-- Equity capital received by subsidiary or associate company
of other sectors.
-- Equity capital received by quasi-corporations (e.g. branch)
of other sectors.

209
 CODE-5

Section
- Division
-Groups Short description Explanatory note
- Reporting
Classes code

7114 Equity capital ( reverse A direct investment may acquire an equity or other Claims on
investment ): its own immediate or indirect direct investor. These
transactions may occur as a way of withdrawing investment or
as a way of organizing finance within a transnational group.
For example, for an enterprise that borrows on behalf of its
parent company and in cases in which treasury functions are
concentrated in a subsidiary, the subsidiary may lend money
to its direct investor.
Reverse investment arises when direct investment enterprise
lends some funds or acquires equity on its immediate or
indirect direct investor, provided it does not own equity
comprising 10% or more voting power in that direct investor.
Any Received of the equity part of this investment should be
reported here.

Direct investment enterprise in direct investor:

- Remittances as equity capital received by resident direct
investor from non-resident direct investment enterprise;
-- Equity capital received by subsidiary or associate
company.
-- Equity capital received by quasi-corporations (e.g. branch).

7115 Capital repatriation from - Disinvestment/ withdrawal of equity investment by the

abroad: resident direct investor (Bangladeshi) from their non –
resident direct investment enterprises operating abroad.
-- Repatriation of sales proceeds of equity investment;
7116 Equity capital other than Between fellow enterprises:
reinvestment earnings :
- Remittances as equity capital received by resident direct
investment enterprise from non-resident fellow enterprise
(All sectors : Between fellow
enterprises )
72 Debt instruments: Debt instruments : Debt instruments are those that require
the payment of principal and/or interest at some point(s) in
the future. Debt instruments may comprise deposits, debt
securities, loans (including financial leases), trade credit
and advances, nonlife insurance technical reserves, life
insurance and annuity entitlements, pension entitlements,
Claims of pension funds on pension managers, provision
for calls under standardized guarantees, and all other
accounts receivable/payable. These instruments may
earn/pay interest but this is not a necessary criterion for
an instrument to be classified as debt
Debt securities: Debt securities are negotiable instruments
serving as evidence of a debt. They include bills, bonds,
notes, negotiable certificates of deposit, commercial paper,
debentures, asset-backed securities, money market
instruments, and similar instruments normally traded in
the financial markets. Bills are defined as securities that
give the holders the unconditional rights to receive stated
fixed sums on a specified date. Bills are generally issued at
discounts to face value that depend on the rate of interest
and the time to maturity and are usually traded in

210
 CODE-5

Section
- Division
-Groups Short description Explanatory note
- Reporting
Classes code
organized markets.
Note: Inter-company loan of banks shall not be reported in
this code
721 Debt instruments (Other than Debt instruments (other than debt securities) (a) are
debt securities): created when a creditor lends funds directly to a debtor,
and (b) are evidenced by documents that are not
negotiable.

7210 Other capital of debt Short-term debt instruments other than debt securities:
instruments other than debt - Direct investor in direct investment enterprise;
securities: --Resident direct investment enterprise borrows fund
(including suppliers' credit) from non-resident direct
investor as loans (including financial leases), trade credit
and advances etc.;

Long-term debt instruments other than debt securities:

- Direct investor in direct investment enterprise;
-- Resident direct investment enterprise borrow funds
(including suppliers' credit) from non-resident direct
investor as loans (including financial leases), trade credit
and advances, etc.;

7211 Other capital-reverse Reverse investment arises when direct investment enterprise
investment of debt instruments lends some funds or acquires equity on its immediate or
other than debt securities indirect direct investor, provided it does not own equity
comprising 10% or more voting power in that direct investor.
including other capital credit
Any receipts of the debt part of this investment should be
extended: reported here.

Short-term other capital (reverse investment):

- Direct investment enterprises in direct investor:

-- Resident direct investor borrow funds (including suppliers'

credit) from non-resident direct investment enterprise.
Short-term other capital credit extended:
- Direct investment enterprises in direct investor
( reverse investment ):
-- Resident direct investor received on account of repayment
of short-term borrowing/credit etc. from non-resident
direct investment enterprise's abroad.

Long-term other capital (reverse investment):

- Direct investment enterprises in Direct investor:

-- Resident direct investor borrow funds (including suppliers'

credit) from non-resident direct investment enterprise.
Long-term other capital credit extended:
- Direct investment enterprises in direct investor
(reverse investment ):
-- Resident direct investor's received on account of
repayment of long-term borrowing/credit etc. from non-

211
 CODE-5

Section
- Division
-Groups Short description Explanatory note
- Reporting
Classes code
resident direct investment enterprise's abroad.

7212 Other capital credit extended of Short-term other capital credit extended:
debt instruments other than - Direct investor in direct investment enterprise:
debt securities: -- Resident direct investment enterprise's received on account
of repayment of short-term borrowing/credit etc. extended
from non-resident direct investor abroad.
Long-term other capital credit extended:
- Direct investor in direct investment enterprise:
-- Resident direct investment enterprise's received on account
of repayment of long-term borrowing/credit etc. extended
from non-resident direct investor abroad.

7213 Other capital of debt Short-term debt instruments other than debt securities:
instruments other than debt - Between fellow enterprises:
securities including other Resident direct investment enterprise borrows fund (including
capital credit extended: suppliers' credit) from non-resident fellow enterprise as loans
(Between fellow enterprises) (including financial leases), trade credit and advances, etc.;
Short-term other capital credit extended:
- Between fellow enterprises:
-- Resident direct investment enterprise's received on account
of repayment of short-term borrowing/credit etc. from
non-resident fellow enterprise abroad.

Long-term debt instruments other than debt securities:

- Between fellow enterprises:
-- Resident direct investment enterprise borrows fund
(including suppliers' credit) from non-resident fellow
enterprise as loans (including financial leases), trade credit
and advances, etc.;
Long-term other capital credit extended:
- Between fellow enterprises:
-- Resident direct investment enterprise's received on account
of repayment of long-term borrowing/credit etc. from non-
resident fellow enterprise abroad.

722 Debt securities of debt Debt securities:

instruments : Debt securities are negotiable instruments serving as
evidence of a debt. They include bills, bonds, notes,
negotiable certificates of deposit, commercial paper,
debentures, asset-backed securities, money market
instruments, and similar instruments normally traded in
the financial markets. Bills are defined as securities that
give the holders the unconditional rights to receive stated
fixed sums on a specified date. Bills are generally issued at
discounts to face value that depend on the rate of interest
and the time to maturity and are usually traded in
organized markets.
7220 Other capital of debt securities: Short-term other capital of debt securities:
- Direct investor in direct investment enterprises:

212
 CODE-5

Section
- Division
-Groups Short description Explanatory note
- Reporting
Classes code
-- Resident direct investment enterprise sells against any debt
securities from non-resident direct investor
-- Corporate bills, bonds;
-- Bankers' acceptance;
-- Commercial paper;
-- Certificates of deposit;
-- Others n.i.e.;
Long-term other capital of debt securities:
- Direct investor in direct investment enterprises:
-- Resident direct investment enterprise sells against any debt
securities from non-resident direct investor
-- Corporate bills, bonds;
-- Bankers' acceptance;
-- Commercial paper;
-- Certificates of deposit;
-- Others n. i.e.;
7221 Other capital-reverse Reverse investment arises when direct investment enterprise
investment of debt securities lends some funds or acquires equity on its immediate or
including credit extended: indirect direct investor, provided it does not own equity
comprising 10% or more voting power in that direct investor.
Any Received of the debt part of this investment should be
reported here.

Short-term other capital-reverse investment:

- Direct investment enterprises in Direct investor:
-- Resident direct investor borrows against any debt securities
from non-resident direct investment enterprise;
-- Corporate bills, bonds;
-- Bankers' acceptance;
-- Commercial paper;
-- Certificates of deposit;
-- Others n.i.e.;
Short-term debt securities credit extended:
- Direct investment enterprises in direct investor (reverse
investment ):
-- Resident direct investor's receipt of repayment against
Short-term debt securities from non-resident direct
investment enterprise's
-- Corporate bills, bonds;
-- Bankers' acceptance
-- Commercial paper
-- Certificates of deposit
-- Others n.i.e.

Long-term other capital-reverse investment:

- Direct investment enterprises in Direct investor:
-- Resident direct investor borrows against any debt securities
from non-resident direct investment enterprise;
-- Corporate bills, bonds;;

213
 CODE-5

Section
- Division
-Groups Short description Explanatory note
- Reporting
Classes code
-- Bankers' acceptance;
-- Commercial paper;
-- Certificates of deposit;
-- Others n. i.e.;
Long-term debt securities credit extended:
- Direct investment enterprise in direct investor (reverse
investment):
-- Resident direct investor's receipt of repayment against
long-term debt securities from non-resident direct
investment enterprise's
-- Corporate bills, bonds;
-- Bankers' acceptance;
-- Commercial paper;
-- Certificates of deposit;
-- Others n. i.e.;
- Other capital of debt securities:

7222 Debt securities credit extended: Short-term debt securities credit extended:
- Direct investor in direct investment enterprises:
-- Resident direct investment enterprise's receipt of
repayment against Short-term debt securities from non-
resident direct investor
-- Corporate bills, bonds;
-- Bankers' acceptance
-- Commercial paper
-- Certificates of deposit
-- Others n.i.e.

Long-term debt securities credit extended:

- Direct investor in direct investment enterprise:
-- Resident direct investment enterprise's receipt of
repayment against long-term debt securities from non-
resident direct investor
-- Corporate bills, bonds;
-- Bankers‟ acceptance;
-- Commercial paper;
-- Certificates of deposit;
-- Others n. i.e.;

7223 Other capital of debt securities Short-term other capital of debt securities:
including credit extended: - Between fellow enterprises:
-- Resident direct investment enterprise sells against any debt
(Between fellow enterprises)
securities from non-resident fellow enterprise.
-- Corporate bills, bonds;
-- Bankers‟ acceptance;
-- Commercial paper;
-- Certificates of deposit;
-- Others n.i.e.;
Short-term debt securities credit extended:

214
 CODE-5

Section
- Division
-Groups Short description Explanatory note
- Reporting
Classes code
- Between fellow enterprises:
-- Resident direct investment enterprise's receipt of repayment
against Short-term debt securities from non-resident fellow
enterprise
-- Corporate bills, bonds;
-- Bankers' acceptance
-- Commercial paper
-- Certificates of deposit
-- Others n.i.e.

Long-term other capital of debt securities:

- Between fellow enterprises:
-- Resident direct investment enterprise sells against any debt
securities from non-resident fellow enterprise.
-- Corporate bills, bonds;
-- Bankers' acceptance;
-- Commercial paper;
-- Certificates of deposit;
-- Others n. i.e.;
Long-term debt securities credit extended:
- Between fellow enterprises:

-- Resident direct investment enterprise's receipt of repayment

against long-term debt securities from non-resident fellow
enterprise
-- Corporate bills, bonds;
-- Bankers' acceptance;
-- Commercial paper;
-- Certificates of deposit;
-- Others n.i.e;
8 PORTFOLIO Portfolio investment is defined as cross-border
INVESTMENT transactions and positions involving equity or debt
securities, other than those included in direct investment
or reserve assets .The characteristic feature of securities is
their negotiability i.e. their legal ownership is readily
transferable from one unit to another unit by delivery or
endorsement. Negotiable instruments are designed to be
traded on organized markets .
The major components of portfolio investment classified
under liabilities are equity securities (ordinary shares,
preference shares and bonus shares etc.) and debt
securities (debentures, bonds & notes, money market
instruments and financial derivatives) both traded and
tradable in organized and other financial markets.
Conventionally when a non-resident holds less than 10%
of the shares of a resident enterprise this investment is
termed as portfolio investment. In portfolio investment the
investor has no voice in the management of the enterprise
and he/she has no share in the portion of reinvested
earnings unlike the case of a direct investor.
Portfolio investments are investments in the form of a group

215
 CODE-5

Section
- Division
-Groups Short description Explanatory note
- Reporting
Classes code
(portfolio) of assets, including transactions in equity
securities, such as common stock, and debt securities, such
as banknotes, bonds, and debentures.
Sectors of Portfolio investments:
(a) General Government:
Central Government, semi-government,
Autonomous bodies, State and Local Authorities
(b) Deposit-taking corporations except central bank:
Banks, NBDCS, building societies; or friendly
society, and credit unions.
(c) Other financial institutions
-non-depository institutions (public and private);
(d) Non-financial corporations;
- Public sector corporations, Private industrial units;
(e) Households and NPISHs:
- individuals non-profit institutions and others ;
80 General Government: General government consist:
a) Central Government,
(Equity and investment fund b) semi-government,
shares) c) Autonomous bodies, and
d) State and Local Authorities,

801 Equity Securities: Equity Securities of General Government:

Equity comprises all instruments and records
(General government) acknowledging Claims on the residual value of a
corporation or quasi-corporation, after the Claims of all
creditors have been met.
Equity securities have the characteristic feature of
negotiability. That is, their legal ownership is readily
capable of being transferred from one unit to another unit
by delivery or endorsement. While any financial
instrument can be potentially be traded, securities (debt
and equity securities) are designed to be traded, usually on
organized stock exchanges or ―over the counter‖.
Negotiability is a matter of the legal form of the
instrument. Some securities may be legally negotiable, but
there is not, in fact, a liquid market where they can be
readily bought or sold.

Plain and simple, stock is a share in the ownership of a

company. Stock represents a Claims on the company's assets
and earnings. As you acquire more stock, your ownership
stake in the company becomes greater. Whether you say
shares, equity, or stock, it all means the same thing.

8010 Sales of shares, equity, or Remittances received on account of sale of shares or equity
stocks: securities, or stocks issued by resident general government
official sectors purchased by nonresident investor:
(General government) - Shares or equity securities or stocks of general government;
802 Debt Securities: Debt securities are negotiable instruments serving as
evidence of a debt serving as evidence of a debt. Debt
(General government) securities include bonds, debenture, commercial paper
promissory notes and other tradable non-equity securities.
Debt instruments are those instruments that require the

216
 CODE-5

Section
- Division
-Groups Short description Explanatory note
- Reporting
Classes code
payment of principal and/or interest require the payment
of principal and/or Interest at some point(s) in the future.

Debt Securities: Examples:

Long-term debt securities include:
i) Convertible bonds into equity (BPM6, para 5.46)
ii) Nonparticipating preferred stocks (BPM6, para 5.46).
iii) Zero-coupon and other deep-discounted bonds (BPM6,
para 7.31)
iv) Indexed bonds (BPM6 , para 5.49)
v) Asset-backed securities ( BPM6 , para 5.47)
Short-term debt securities include:
i) Treasury bills (BPM6,para 5.44)
ii) Bankers‘ acceptances (BPM6, para 5.48)
iii) Certificates of deposit (BPM6, para 5.44)
iv) Commercial papers ( BPM6,para 5 44)
8020 Sales of short-term debt Sale of short-term debt securities issued by general
securities: government purchase by nonresident investor; such as
- Treasury bills;
(General government) - Bonds;
- Debentures;
- Notes;

8021 Sales of long-term debt Sale of long-term debt securities issued by general
securities: government purchase by nonresident investor ; such as
- Treasury bills;
(General government) - Bonds;
- Debentures;
- Notes;

8022 Sales of long-term debt Sales of long-term debt securities issued by general
securities purchase by government purchase by nonresident Bangladeshi working or
nonresident Bangladeshi residing in abroad (NRB) investor:
working in abroad: - Wage Earners Development bonds;
-US $ Investment Bond;
(General government) - Bangladesh Government Treasury Bond (BGTB);
-Mudaraba NRB Savings Bond;
-Others;

803 Withdrawal or retirement of Withdrawal or retirement of foreign equity securities held

foreign equity securities: by resident general government investor issued by foreign
authority;
(General government)

8030 Withdrawal or retirement of - Remittances received on account for withdrawal or

foreign equity securities: retirement of foreign shares, equity, or stocks held by resident
general government investor issued by foreign authority;
(General government)

804 Withdrawal or retirement of Withdrawal or retirement of foreign debt securities held

foreign debt securities: by resident general government investor issued by foreign
authority:
(General government)

8040 Withdrawal or retirement of Remittances received on account of withdrawal or retirement

217
 CODE-5

Section
- Division
-Groups Short description Explanatory note
- Reporting
Classes code
short-term foreign debt foreign short-term debt securities held by resident general
securities: government investor issued by foreign authority; such as
- Treasury bills;
(General government) - Bonds;
- Debentures;
- Notes;
8041 Withdrawal or retirement of Remittances received on account of withdrawal or retirement
long-term foreign debt foreign long-term debt securities held by resident general
securities: government investor issued by foreign authority; such as
- Treasury bills;
(General government) - Bonds;
- Debentures;
- Notes;

81 Equity and investment fund An institutions or corporations which is licensed to receive

shares: money on deposit from private individuals and to pay
interest on it, e.g. a
(Deposit-taking corporations
except central bank)  Banks,
 NBDCS,
 building societies; or friendly society, and
 credit unions,

811 Equity Securities: Deposit-taking corporations except central bank consist:

Banks, NBDCS, building societies; or friendly society, and
(Deposit-taking corporations credit unions
except central bank) Equity comprises all instruments and records
acknowledging Claims on the residual value of a
corporation or quasi-corporation, after the Claims of all
creditors have been met.
Plain and simple, stock is a share in the ownership of a
company. Stock represents a Claims on the company's assets
and earnings. As you acquire more stock, your ownership
stake in the company becomes greater. Whether you say
shares, equity, or stock, it all means the same thing.
8110 Sales of shares, equity, or Remittance received on account of sale of shares or equity
stocks: securities, or stocks issued by the deposit taking corporations
except central bank purchased by nonresident investor:
(Deposit-taking corporations -- Shares, equity securities, or stocks of banks;
except central bank) -- Shares, equity securities, or stocks of NBDCS;
-- Shares, equity securities, or stocks of building societies;
or friendly society;
-- Shares, equity securities, or stocks of credit unions;
812 Debt Securities: Debt securities are negotiable instruments serving as
evidence of a debt serving as evidence of a debt.
(Deposit-taking corporations Debt instruments are those instruments that require the
except central bank) payment of principal and/or interest require the payment
of principal and/or Interest at some point(s) in the future.

Debt Securities: Examples

Long-term debt securities include:
i) Convertible bonds into equity (BPM6, para 5.46)
ii) Nonparticipating preferred stocks (BPM6, para 5.46).
iii) Zero-coupon and other deep-discounted bonds (BPM6,
para 7.31)

218
 CODE-5

Section
- Division
-Groups Short description Explanatory note
- Reporting
Classes code
iv) Indexed bonds (BPM6, para 5.49)
v) Asset-backed securities ( BPM6, para 5.47)
Short-term debt securities include:
i) Treasury bills (BPM6, para 5.44)
ii) Bankers‘ acceptances (BPM6, para 5.48)
iii) Certificates of deposit (BPM6, para 5.44)
iv) Commercial papers ( BPM6, para 5.44)

8120 Sales of short-term debt Sales of short-term debt securities issued by deposit-taking
securities: corporations except central bank purchase by nonresident
investor;
(Deposit-taking corporations Debt securities of banks;
except central bank) - Treasury bills;
- Bonds;
- Debentures;
- Notes;
- Debenture stocks
- Units or subunits of trusts;
- Coupons or warrants;
Debt securities of NBDCS;
- Treasury bills;
- Bonds;
- Debentures;
- Notes;
- Debenture stocks
- Units or subunits of trusts;
- Coupons or warrants;
Debt securities of building societies; or friendly society;
- Treasury bills;
- Bonds;
- Debentures;
- Notes;
- Debenture stocks
- Units or subunits of trusts;
- Coupons or warrants;
Debt securities of credit unions;
- Treasury bills;
- Bonds;
- Debentures;
- Notes;
- Debenture stocks
- Units or subunits of trusts;
- Coupons or warrants;

8121 Sales of long-term debt Sales of long-term debt securities issued by deposit-taking
securities: corporations except central bank purchase by nonresident
investor;
(Deposit-taking corporations Debt securities of banks;
except central bank) - Treasury bills;
- Bonds;
- Debentures;
- Notes;
- Debenture stocks
- Units or subunits of trusts;
- Coupons or warrants;

219
 CODE-5

Section
- Division
-Groups Short description Explanatory note
- Reporting
Classes code
Debt securities of NBDCS;
- Treasury bills;
- Bonds;
- Debentures;
- Notes;
- Debenture stocks
- Units or subunits of trusts;
- Coupons or warrants;
Debt securities of building societies; or friendly society;
- Treasury bills;
- Bonds;
- Debentures;
- Notes;
- Debenture stocks
- Units or subunits of trusts;
- Coupons or warrants;
Debt securities of credit unions;
- Treasury bills;
- Bonds;
- Debentures;
- Notes;
- Debenture stocks
- Units or subunits of trusts;
- Coupons or warrants;

813 Withdrawal or retirement of Withdrawal or retirement of foreign equity securities

foreign equity securities: issued by foreign authority held by resident deposit-taking
corporations except central bank;
(Deposit-taking corporations
except central bank)
8130 Withdrawal or retirement of - Remittances received on account for withdrawal or
foreign equity securities: retirement of foreign shares, equities, or stocks held by
resident deposit-taking corporations except central bank issued
(Deposit-taking corporations by foreign authority;
except central bank)

814 Withdrawal or retirement of Withdrawal or retirement of foreign debt securities held

foreign debt securities: by resident deposit-taking corporations except central
bank (Bangladeshi) investor issued by foreign authority;
(Deposit-taking corporations
except central bank)

8140 Withdrawal or retirement of Remittances received on account for withdrawal or retirement

short-term foreign debt of short-term foreign debt securities held by resident deposit-
securities: taking corporations except central bank (Bangladeshi)
investor issued by foreign authority; such as
- Treasury bills;
(Deposit-taking corporations - Bonds;
except central bank) - Debentures;
- Notes;
- Debenture stocks
- Units or subunits of trusts;
- Coupons or warrants;
- Life or endowment insurance policies;
- Import and export securities;

220
 CODE-5

Section
- Division
-Groups Short description Explanatory note
- Reporting
Classes code
8141 Withdrawal or retirement of Remittances received on account for withdrawal or retirement
long-term foreign debt of long-term foreign debt securities held by resident deposit-
securities: taking corporations except central bank (Bangladeshi)
investor issued by foreign authority; such as
- Treasury bills;
(Deposit-taking corporations - Bonds;
except central bank) - Debentures;
- Notes;
- Debenture stocks
- Units or subunits of trusts;
- Coupons or warrants;
- Life or endowment insurance policies;
- Import and export securities;
82 Other sectors: Other sectors consist:
(a) Other financial corporations: Non-depository institutions
(other financial, non- (public and private.)
financial corporations, (b) Non-financial corporations;
households, and NPISHs;) - Public sector corporations, Private industrial units;
(c) Households and NPISHs:
- individuals non-profit institutions and others ;
Equity comprises all instruments and records
acknowledging Claims on the residual value of a
corporation or quasi-corporation, after the Claims of all
creditors have been met.
Plain and simple, stock is a share in the ownership of a
company. Stock represents a claim on the company's assets
and earnings. As you acquire more stock, your ownership
stake in the company becomes greater. Whether you say
shares, equity, or stock, it all means the same thing.
Debt securities are negotiable instruments serving as
evidence of a debt serving as evidence of a debt.
Debt instruments are those instruments that require the
payment of principal and/or interest requires the payment
of principal and/or Interest at some point(s) in the future.

Debt Securities: Examples

Long-term debt securities include:
i) Convertible bonds into equity (BPM6, para 5.46)
ii) Nonparticipating preferred stocks (BPM6, para 5.46).
iii) Zero-coupon and other deep-discounted bonds (BPM6,
para 7.31)
iv) Indexed bonds (BPM6, para 5.49)
v) Asset-backed securities ( BPM6, para 5.47)
Short-term debt securities include:
i) Treasury bills (BPM6,para 5.44)
ii) Bankers‘ acceptances (BPM6, para 5.48)
iii) Certificates of deposit (BPM6, para 5.44)
iv) Commercial papers ( BPM6, para 5.44)

821 Equity Securities: Equity Securities:

(a) Other financial corporations: Non-depository institutions
(other financial , non- (public and private.)
financial corporations, (b) Non-financial corporations;
households, and NPISHs) - Public sector corporations, Private industrial units;
(c) Households and NPISHs:

221
 CODE-5

Section
- Division
-Groups Short description Explanatory note
- Reporting
Classes code
- individuals non-profit institutions and others ;

Equity comprises all instruments and records

acknowledging Claims on the residual value of a
corporation or quasi-corporation, after the Claims of all
creditors have been met.
Plain and simple, stock is a share in the ownership of a
company. Stock represents a Claim on the company's assets
and earnings. As you acquire more stock, your ownership
stake in the company becomes greater. Whether you say
shares, equity, or stock, it all means the same thing.
8210 Sale of shares, equity, or Remittance received on account for sale of shares or equity
stocks: securities, or stocks issued by other financial corporations
purchased by nonresident investor.
(other financial corporations)

8211 Sale of shares, equity, or Remittance received on account for sale of shares, or equity
stocks: securities , or stocks issued by non-financial corporations,
households, and NPISHs purchase by nonresident investor.

(non-financial corporations,
households, and NPISHs)

822 Debt Securities: Debt securities are negotiable instruments serving as

evidence of a debt serving as evidence of a debt.
(other financial , non- Debt instruments are those instruments that require the
financial corporations, payment of principal and/or interest requires the payment
households, and NPISHs) of principal and/or Interest at some point(s) in the future.

Debt Securities: Examples

Long-term debt securities include:
i) Convertible bonds into equity (BPM6, para 5.46)
ii) Nonparticipating preferred stocks (BPM6, para 5.46).
iii) Zero-coupon and other deep-discounted bonds (BPM6,
para 7.31)
iv) Indexed bonds (BPM6, para 5.49)
v) Asset-backed securities (BPM6, para 5.47)
Short-term debt securities include:
i) Treasury bills(BPM6,para 5.44)
ii) Bankers‘ acceptances (BPM6, para 5.48)
iii) Certificates of deposit (BPM6, para 5.44)
iv) Commercial papers ( BPM6,para 5.44)

8220 Sales of short-term debt Sales of short-term debt securities issued by other financial
securities: corporations purchase by nonresident investor;
- Debt securities of other financial corporations; such as :
-- Treasury bills;
(other financial corporations) -- Bonds or corporate bonds;
-- Debentures;
-- Notes;
-- Treasury bills;
-- Convertible bonds into equity;
-- Nonparticipating preferred stocks;
-- Zero-coupon and other deep-discounted bonds ;
-- Indexed bonds;

222
 CODE-5

Section
- Division
-Groups Short description Explanatory note
- Reporting
Classes code
-- Asset-backed securities;
-- Others n.i.e.;
-- Bonds;
-- Debentures;
-- Notes;
-- Debenture stocks
-- Units or subunits of trusts;
-- Coupons or warrants;
-- Life or endowment insurance policies;
--- Import and export securities;
8221 Sales of long-term debt Sales of long-term debt securities issued by other financial
securities: corporations purchase by nonresident investor;
- Debt securities of other financial corporations; such as :
-- Treasury bills;
(other financial corporations) -- Bonds or corporate bonds;
-- Debentures;
-- Notes;
-- Treasury bills;
-- Convertible bonds into equity;
-- Nonparticipating preferred stocks;
-- Zero-coupon and other deep-discounted bonds ;
-- Indexed bonds;
-- Asset-backed securities;
-- Others n.i.e.;
-- Bonds;
-- Debentures;
-- Notes;
-- Debenture stocks
-- Units or subunits of trusts;
-- Coupons or warrants;
-- Life or endowment insurance policies;
-- Import and export securities;
8222 Sale of short-term debt Sales of short-term debt securities issued by non-financial
securities: corporations, households, and NPISHs purchase by
nonresident investor;
(non-financial corporations, - Debt securities of non-financial corporations, households,
households, and NPISHs) and NPISHs; such as :
-- Treasury bills;
-- Bonds or corporate bonds;
-- Debentures;
-- Notes;
-- Treasury bills;
-- Convertible bonds into equity;
-- Nonparticipating preferred stocks;
-- Zero-coupon and other deep-discounted bonds ;
-- Indexed bonds;
-- Asset-backed securities;
-- Others n.i.e.;
-- Bonds;
-- Debentures;
-- Notes;
-- Debenture stocks
-- Units or subunits of trusts;
-- Coupons or warrants;
-- Life or endowment insurance policies;

223
 CODE-5

Section
- Division
-Groups Short description Explanatory note
- Reporting
Classes code
-- Import and export securities;
8223 Sale of long-term debt Sales of long-term debt securities issued by non-financial
securities: corporations, households, and NPISHs purchase by
nonresident investor;
(non-financial corporations, - Debt securities of non-financial corporations, households,
households, and NPISHs) and NPISHs; such as :
-- Treasury bills;
-- Bonds or corporate bonds;
-- Debentures;
-- Notes;
-- Treasury bills;
-- Convertible bonds into equity;
-- Nonparticipating preferred stocks;
-- Zero-coupon and other deep-discounted bonds ;
-- Indexed bonds;
-- Asset-backed securities;
-- Others n.i.e.;
-- Bonds;
-- Debentures;
-- Notes;
-- Debenture stocks
-- Units or subunits of trusts;
-- Coupons or warrants;
-- Life or endowment insurance policies;
-- Import and export securities;
823 Withdrawal or retirement of Withdrawal or retirement of foreign equity securities held
foreign equity securities: by resident other financial corporations (Bangladeshi)
investor issued by foreign authority;
(other financial corporations)

8230 Withdrawal or retirement of - Remittances received on account for withdrawal or

foreign equity securities: retirement of foreign shares, equities, or stocks held by
resident other financial corporations (Bangladeshi ) investor
( other financial corporations) issued by foreign authority;

8231 Withdrawal of foreign equity - Remittances received on account for withdrawal or

securities: retirement of foreign shares, equities, or stocks held by
( non-financial corporations , resident non-financial corporations, households, and NPISHs
households, and NPISHs) (Bangladeshi ) investor issued by foreign authority;

824 Withdrawal or retirement of Foreign issue of debt securities held by other financial ,
debt securities: non-financial corporations, households, and NPISHs;

(other financial , non-

financial corporations,
households, and NPISHs)
8240 Withdrawal or retirement of - Remittances received on account for withdrawal or
short-term foreign debt retirement of short-term debt securities held by resident other
securities: financial corporations (Bangladeshi) investor issued by
foreign authority; such as
(other financial corporations) -- Treasury bills;
-- Bankers‟ acceptances;
-- Commercial paper;
-- Certificates of deposit
-- Others n.i.e.;

224
 CODE-5

Section
- Division
-Groups Short description Explanatory note
- Reporting
Classes code
-- Bonds;
-- Debentures;
-- Notes;
-- Debenture stocks
-- Units or subunits of trusts;
-- Coupons or warrants;
-- Life or endowment insurance policies;
-- Import and export securities;
8241 Withdrawal or retirement of - Remittances received on account for withdrawal or
long-term foreign debt retirement of long-term debt securities held by resident other
securities: financial corporations (Bangladeshi) investor issued by
foreign authority; such as
(other financial corporations) -- Treasury bills;
-- Bankers‟ acceptances;
-- Commercial paper;
-- Certificates of deposit
-- Others n.i.e.;
-- Bonds;
-- Debentures;
-- Notes;
-- Debenture stocks
-- Units or subunits of trusts;
-- Coupons or warrants;
-- Life or endowment insurance policies;
-- Import and export securities;

8242 Withdrawal or retirement of - Remittances received on account for withdrawal or

short-term foreign debt retirement of short-term debt securities held by resident) non-
securities: financial corporations, households, and NPISHs (Bangladeshi
investor issued by foreign authority ; such as
(non-financial corporations, -- Treasury bills;
households, and NPISHs) -- Bankers‟ acceptances;
-- Commercial paper;
-- Certificates of deposit
-- Others n.i.e.;
-- Bonds;
-- Debentures;
-- Notes;
-- Debenture stocks
-- Units or subunits of trusts;
-- Coupons or warrants;
-- Life or endowment insurance policies;
-- Import and export securities;

8243 Withdrawal or retirement of - Remittances received on account for withdrawal or

long-term foreign debt retirement of long-term debt securities held by resident non-
securities: financial corporations, households, and NPISHs
(Bangladeshi) investor issued by foreign authority; such as
(non-financial corporations, -- Treasury bills;
households, and NPISHs) -- Bankers‟ acceptances;
-- Commercial paper;
-- Certificates of deposit
-- Others n.i.e.;
-- Bonds;
-- Debentures;

225
 CODE-5

Section
- Division
-Groups Short description Explanatory note
- Reporting
Classes code
-- Notes;
-- Debenture stocks
-- Units or subunits of trusts;
-- Coupons or warrants;
-- Life or endowment insurance policies;
-- Import and export securities;
89 Financial derivatives (other Financial derivatives and employee stock options are
than reserves) and employee financial assets and liabilities that have similar features,
stock options: such as a strike price and some of the same risk elements.
However, although both transfer risk, employee stock
options are also designed to be a form of remuneration.
A financial derivative contract is a financial instrument
that is linked to another specific financial instrument or
indicator or commodity and through which specific
financial risks (such as interest rate risk, foreign exchange
risk, equity and commodity price risks, credit risk, and so
on) can be traded in their own right in financial markets.
Transactions and positions in financial derivatives are
treated separately from the values of any underlying items
to which they are linked.
The following types of financial arrangements are not
financial derivatives:
(a) A fixed-price contract for goods and services is not a
financial derivative.
(b) Insurance and standardized guarantees are not financial
derivatives.
(c) Contingent assets and liabilities, such as one-off
guarantees and letters of credit, are not financial assets.
(d) Instruments with embedded derivatives are not financial
derivatives.
(e) Timing delays that arise in the normal course of
business and may entail exposure to price movements do not
give rise to financial derivatives.
There are two broad types of financial derivatives—
options and forward-type contracts.

891 Financial derivatives (other (1) Options: In an option contract (option), the purchaser
than reserves) and employee acquires from the seller a right to buy or sell (depending
stock options: on whether the option is a call (buy) or a put (sell)) a
specified underlying item at a strike price on or before a
specified date.
The purchaser of an option pays a premium to the writer
of the option. In return, the buyer acquires the right but
not the obligation to buy (call option) or sell (put option) a
specified underlying item (real or financial) at an agreed-
on contract price (the strike price) on or before a specified
date. (On a derivatives exchange, the exchange itself may
act as the counterparty to each contract.)

Options can be contrasted with forward-type contracts in

that:
(a) at inception, there is usually no up-front payment for a
forward-type contract and the derivative contract begins
with zero value, whereas there is usually a premiums paid
for an option representing a nonzero value for the

226
 CODE-5

Section
- Division
-Groups Short description Explanatory note
- Reporting
Classes code
contract;
(b) during the life of the contract, for a forward-type
contract, either party can be creditor or debtor, and it may
change, whereas for an option, the buyer is always the
creditor and the writer is always the debtor; and
(c) at maturity, redemption is unconditional for a forward-
type contract, whereas for an option it is determined by
the buyer of the option.
(2) Forward-type contracts: A forward-type contract
(forward) is an unconditional contract by which two
counterparties agree to exchange a specified quantity of an
underlying item (real or financial) at an agreed-on
contract price (the strike price) on a specified date.
Forward-type contracts include futures and swaps.
Forward-type contract is used as a term because the term
―forward‖ is often used more narrowly in financial
markets (often excluding swaps).
Futures are forward-type contracts traded on organized
exchanges. The exchange facilitates trading by
determining the standardized terms and conditions of the
contract, acting as the counterparty to all trades, and
requiring margin to be deposited and paid to mitigate
against risk. Forward rate agreements and forward
foreign exchange contracts are common types of
forward-type contracts.
Swaps: A swap contract involves the counterparties
exchanging, in accordance with prearranged terms, cash
flows based on the reference prices of the underlying
items.
Credit derivatives: Credit derivatives are financial
derivatives
whose primary purpose is to trade credit risk. They are
designed for trading in loan and security default risk.
Margins: Margins are payments of cash or deposits of
collateral that cover actual or potential obligations
incurred. The required provision of margin reflects
market concern over counterparty risk and is standard in
financial derivative markets, especially futures and
exchange-traded options.

Additional supplementary breakdowns on financial

derivatives also are by market risk categories:
(a) foreign exchange;
(b) single-currency interest rate;
(c) equity;
(d) commodity;
(e) credit; and
(f) other.

Employee stock options:

Employee stock options are options to buy the equity of a
company, offered to employees of the company as a form
of remuneration. In a few cases, the company that issues
the option is a resident of a different economy from the
employee (e.g., where the
employer is a branch or subsidiary of the company to

227
 CODE-5

Section
- Division
-Groups Short description Explanatory note
- Reporting
Classes code
which the option relates). Employee stock options have
similar pricing behavior to financial derivatives, but they
have a different nature—including arrangements for the
granting and vesting dates—and purpose (i.e.,
to motivate employees to contribute to increasing the value
of the company, rather than to trade risk). If a stock
option granted to employees can be traded on financial
markets without restriction, it is classified as a financial
derivative.
In some cases, stock options may be provided to suppliers of
goods and services to the enterprise. Although these are not
employees of the enterprise, for convenience they are also
recorded under employee
stock options because their nature and motivation is similar.
(Whereas the corresponding entry for stock options granted
to employees is compensation of employees.
Financial Derivatives:
(a) General Government:
 Central Government, semi-government,
Autonomous bodies, State and Local Authorities
(b) Deposit-taking corporations except central bank:
 Banks, NBDCS, building societies; or friendly
society, and credit unions.
(c) Other financial corporations:
-non-depository institutions (public and private);
(d) Non-financial corporations:
- Public sector corporations, Private industrial units;
(e) Households and NPISHs:
- individuals non-profit institutions and others ;

8910 General Government: Financial derivatives (other than reserves) and employee stock
options:
- Options;
- Forward-type contracts;
- Swaps;
- Credit derivatives;
- Margins;
- Employee stock options;
8911 Deposit-taking corporations Financial derivatives (other than reserves) and employee stock
except central bank: options:
- Options;
- Forward-type contracts;
- Swaps;
- Credit derivatives;
- Margins;
- Employee stock options;
8912 Other financial corporations: Financial derivatives (other than reserves) and employee stock
options:
- Options;
- Forward-type contracts;
- Swaps;
- Credit derivatives;
- Margins;
- Employee stock options;
8913 Non-financial corporations, Financial derivatives (other than reserves) and employee stock

228
 CODE-5

Section
- Division
-Groups Short description Explanatory note
- Reporting
Classes code
households, and NPISHs: options:
- Options;
- Forward-type contracts;
- Swaps;
- Credit derivatives;
- Margins;
- Employee stock options;

9 OTHER INVESTMENT Other investment is a residual category that includes

positions and transactions other than those included in
direct investment, portfolio investment, financial
derivatives and employee stock options, and reserve assets.
To the extent that the following classes of financial assets
and liabilities are not included under direct investment or
reserve assets, other investment includes:
(a) other equity;
(b) currency and deposits;
(c) loans (including use of IMF credit and loans
from the IMF);
(d) nonlife insurance technical reserves, life insurance and
annuities entitlements, pension entitlements, and
provisions for calls under standardized guarantees;
(e) trade credit and advances;
(f) other accounts receivable; and
(g) SDR allocations (SDR holdings are included in reserve
assets)
Other investments:
(a) General Government:
 Central Government, semi-government,
Autonomous bodies, State and Local Authorities
(b) Deposit-taking corporations except central bank:
 Banks, NBDCS, building societies; or friendly
society, and credit unions.
(c) Other financial corporations:
-non-depository institutions (public and private);
(d) Non-financial corporation:
- Public sector corporations, Private industrial units;
(e) Households and NPISHs:
- individuals non-profit institutions and others ;

90 Long-term Loans: Long-term Loans: A type of loan that has an extended

time period for repayment usually lasting between three
and 30 years.

Long-term loans, definition and process : Long-term loans

are similar to exhibition loans in terms of administration
but since the period is for considerably longer, and may or
may not be for exhibition, there are some differences.
Items on long-loan are often listed in the collection
catalogue or website, and can be used in a variety of ways
without always having to ask permission of the lender.

Process: Once all the terms and conditions have been

agreed, a contract or agreement should be drawn up and
signed by both parties. This will be similar to the loan
contract, but will specify certain differences particular to a

229
 CODE-5

Section
- Division
-Groups Short description Explanatory note
- Reporting
Classes code
long loan:

1. length of loan
2. insurance details
3. purpose of the loan
4. use of the object
5. when permission is required from the owner and when
not
6. what to do with loan requests

901 General Government: General Government:

- Central Government,
- Semi-government,
- Autonomous bodies,
- State and Local Authorities.
9010 Drawing long-term loans Drawing or borrowing long-term loan by Central
(other than IMF) of general Government, semi-government, Autonomous bodies, State and
government: Local Authorities on account of:
- IDB or ITFC long-term loan;
(general government) - ADB long-term loan;
- JICA long-term loan;
- Other long-term loan;
- Reimbursement of project long-term loan or commodities
long-term loan from different foreign countries, international
agencies, institutions etc (under foreign loan and local
currency cost);
9011 Received long-term loans - Received by resident general government on account of
extended: long-term loan extended (principal) repayments by foreign
government or international bodies;
(general government)

9012 Suppliers‟ credit of general - Drawing suppliers‟ credit by resident general government
government: from nonresident suppliers‟;
-- Central Government;
(general government) -- Semi-government;
-- Autonomous bodies;
-- State and Local Authorities;

9018
902 Deposit-taking corporations Deposit-taking corporations except central bank:
except central bank: Banks, NBDCs, building societies; or friendly society, and
credit unions.

9020 Drawing long-term loans by - Drawing or borrowing long-term loan or credit by deposit-
deposit taking corporations: taking corporations except central bank from nonresident
lender;
9021 Received long-term loans - Received by deposit-taking corporations except central bank
extended by deposit taking on account of long-term loan extended (principal) repayments
corporations: by nonresident borrower;
903 Other financial, non-financial (a) Other financial corporations:
corporations, households, and -non-depository institutions (public and private);
NPISHs : (b) Non-financial corporations:
- Public sector corporations, Private industrial units;
(c) Households and NPISHs:
- individuals non-profit institutions and others ;

230
 CODE-5

Section
- Division
-Groups Short description Explanatory note
- Reporting
Classes code

9030 Drawing long-term loans of - Drawing or borrowing long-term loan or credit by other
other financial corporations: financial corporations from nonresident lender;
-- Public sector non-depository institutions;
(other financial corporations: -- Private sector non-depository institutions;
public and private sectors)
9031 Received long-term loans - Received by other financial corporations on account of long-
extended of other financial term loan extended (principal) repayments by nonresident
corporations: borrower;
-- Public sector non-depository institutions;
(other financial corporations: -- Private sector non-depository institutions;
public and private sectors)
9032 Drawing long-term loans of - Drawing or borrowing long-term loan or credit by non-
non-financial corporations, financial corporations, households, and NPISHs from
households, and NPISHs: nonresident lender;
private sectors -- Non-financial corporations;
--- Private industrial units;
-- Households and NPISHs:
--- individuals non-profit institutions;
--- and others ;

9033 Received long-term loans - Received by non-financial corporations, households, and

extended: NPISHs on account of long-term loan extended (principal)
repayments by nonresident borrower;
( non-financial corporations, -- Non-financial corporations;
households, and NPISHs: --- Public sector corporations;
public and private sectors) --- Private industrial units;
-- Households and NPISHs:
--- individuals non-profit institutions;
--- and others ;
9034 Drawing suppliers‟ credit of - Drawing or borrowing suppliers‟ credit by non-financial
non-financial corporations: corporations (Excluding BPC and Bangladesh Biman )
from nonresident suppliers‟;
(Excluding BPC and -- Non-financial corporations;
Bangladesh Biman ) --- Public sector corporations;
--- Private industrial units;
9035 Drawing long-term buyers‟ - Drawing or borrowing long-term buyers‟ credit by
credit of non-financial non-financial corporations: public and private sector
corporations: public and private (Excluding BPC and Bangladesh Biman ) from nonresident
sector financer or lender;
(Excluding BPC and -- Non-financial corporations;
Bangladesh Biman ) --- Public sector corporations;
--- Private industrial units;
9036 Drawing long-term loans of Drawing or borrowing long-term loan or credit by non-
non-financial corporations: financial corporations of public sectors (Excluding BPC and
public sectors : Bangladesh Biman )
(Excluding BPC and from nonresident lender;
Bangladesh Biman ) - Non-financial corporations;
-- Public non-financial corporations;
--- Bangladesh Textile Mills Corporation;
--- Bangladesh Sugar and Food Industries Corporations;
--- Bangladesh Chemical Industries Corporations;
--- Bangladesh Steel and Engineering Corporations;
--- Bangladesh Jute Mills Corporations;
--- Bangladesh Oil, Gas and Mineral Corporations;

231
 CODE-5

Section
- Division
-Groups Short description Explanatory note
- Reporting
Classes code
--- Bangladesh Power Development Board;
-- public other non-financial corporations;
--- Bangladesh Shipping Corporations;
--- Trading Corporation of Bangladesh;
--- Bangladesh Railway;
--- Bangladesh Telecommunications Company Limited;
--- BRTC;
--- BIWTA;
--- BIWTC;
--- WASA;
---Other non-financial corporations-public;

9037 Drawing long-term loans of Drawing or borrowing long-term loan or credit including
BPC and Bangladesh Biman long-term buyers‟ credit and suppliers‟ credit by BPC and
Bangladesh Biman from nonresident lender;
--- Bangladesh Petroleum Corporations;
--- Bangladesh Biman Corporations;

91 Short-term Loans Short-term Loans: A short-term loan scheduled to be repaid

in less than a year .When your business doesn't qualify for
a line of credit from a bank, you might still have success in
obtaining money from then in the form of a one-time,
short-term loan (less than a year) to finance your
temporary working capital needs. If you've established a
good banking relationship with a banker, he or she might
be willing to provide a short-term note for one order or for
a seasonal inventory and/or accounts receivable buildup.

A loan that is set to be paid back in a short period of

time—typically within a year, though in some cases, short-
term loans can have longer terms.
911 General Government: General Government:
- Central Government,
- semi-government,
- Autonomous bodies,
- State and Local Authorities.
9110 Drawing short-term loans Drawing or borrowing short-term loan by Central
(other than IMF) of general Government, semi-government, Autonomous bodies, State and
government: Local Authorities:
- Other short-term loan;
- Reimbursement of project short-term loan or commodities
short-term loan;
9111 Received short-term loans - Received by resident general government on account of
extended: short-term loan extended (principal) repayments by foreign
government or international bodies;
9112
912 Deposit-taking corporations Deposit-taking corporations except central bank:
except central bank: Banks, NBDCs, building societies; or friendly society, and
credit unions.

9120 Drawing short-term loans by - Drawing or borrowing short-term loan or credit by deposit-
deposit taking corporations: taking corporations except central bank from nonresident
lender ;
9121 Received short-term loans - Received by deposit-taking corporations except central bank
extended by deposit taking on account of short-term loan extended (principal)

232
 CODE-5

Section
- Division
-Groups Short description Explanatory note
- Reporting
Classes code
corporations: repayments by nonresident borrower;

913 Other financial, non-financial (a) Other financial corporations

corporations, households, and -non-depository institutions (public and private);
NPISHs : Short-term Loans; (b) Non-financial corporations;
- Public sector corporations, Private industrial units;
(c) Households and NPISHs:
- individuals non-profit institutions and others ;

9130 Drawing short-term loans of - Drawing short-term loan or credit by other financial
other financial corporations: corporations from nonresident lender;
public and private sectors -- Public sector non-depository institutions;
-- Private sector non-depository institutions;
9131 Received short-term loans - Received by other financial corporations on account of short-
extended: term loan extended (principal) repayments by nonresident
borrower;
-- Public sector non-depository institutions;
(other financial corporations: -- Private sector non-depository institutions;
public and private sectors)
9132 Drawing short-term loans of - Drawing or borrowing short-term loan or credit by non-
non-financial corporations, financial corporations, households, and NPISHs from
households, and NPISHs: nonresident lender;
private sectors -- Non-financial corporations;
--- Private industrial units;
-- Households and NPISHs:
--- individuals non-profit institutions;
--- and others ;

9133 Received short-term loans - Received by non-financial corporations, households, and

extended : NPISHs on account of short-term loan extended (principal)
repayments by nonresident borrower;
-- Non-financial corporations;
( non-financial corporations, --- Public sector corporations;
households, and NPISHs: --- Private industrial units;
public and private sectors) -- Households and NPISHs:
--- individuals non-profit institutions;
--- and others ;

9134 Drawing buyers‟ credit of non- - Drawing or borrowing buyers‟ credit including refinancing
financial corporations: private of buyers‟ credit by non-financial corporations, households,
sectors: and NPISHs from nonresident financer or lender;

Note: Reporting of refinancing: First financing country “A”

shall be reported in form-C with schedule “J” and country
shall be first financing country “A” , Second financing country
“B” created as a new liability shall be reported in Form-C and
schedule J and at the same time liability repayment with
country “A” shall be reported in TM with schedule E-3/P-3 .
After final maturity repayment to country “B” shall be
reported in TM with schedule E-3/P-3 and country shall be
second financing country “B”.
9135 Drawing export bill - Drawing or borrowing export bill discounting/credit by non-
discounting/ credit of non- financial corporations from nonresident financer or by whom
financial corporations: bill purchased;

233
 CODE-5

Section
- Division
-Groups Short description Explanatory note
- Reporting
Classes code
9136 Drawing short-term loans of Drawing short-term loan or credit including buyers‟ credit by
non-financial corporations: non-financial corporations of public sectors(Excluding BPC
public sectors: and Bangladesh Biman) from nonresident financer or lender;

(Excluding BPC and - Non-financial corporations;

Bangladesh Biman ) -- Public non-financial corporations;
--- Bangladesh Textile Mills Corporation;
--- Bangladesh Sugar and Food Industries Corporations;
--- Bangladesh Chemical Industries Corporations;
--- Bangladesh Steel and Engineering Corporations;
--- Bangladesh Jute Mills Corporations;
--- Bangladesh Oil, Gas and Mineral Corporations;
--- Bangladesh Power Development Board;
-- public other non-financial corporations;
--- Bangladesh Shipping Corporations;
--- Trading Corporation of Bangladesh;
--- Bangladesh Railway;
--- Bangladesh Telecommunications Company Limited;
--- BRTC;
--- BIWTA;
--- BIWTC;
--- WASA;
--- Other non-financial corporations-public;

9137 Drawing short-term loans by Drawing short-term loan or credit including buyers‟ credit by
BPC and Bangladesh Biman BPC and Bangladesh Biman ;
- Bangladesh Petroleum Corporations(BPC);
- Bangladesh Biman Corporations;
914 Other residual received: Other residual received:
9141 Transfer in: - Receipts on account of placement extended repayment by
nonresident investor;

92 Insurance, pension and Insurance, pension and standardized guarantee schemes:

standardized guarantee
schemes
921 General Government and General Government:
deposit taking corporations: - Central Government,
- semi-government,
- Autonomous bodies,
- State and Local Authorities.
and Deposit-taking corporations except central bank:
Banks, NBDCs, building societies; or friendly society, and
credit unions.

9210 General Government: Insurance, pension and standardized guarantee schemes;

- Nonlife insurance(direct insurance and reinsurance) technical
reserves;
-- reserves for unearned insurance premiums;
-- reserves against outstanding insurance Claims;
- Life insurance and annuity entitlements;
-- reserves of life insurance companies and annuity providers
for prepaid premiums and accrued liabilities to life insurance
policyholders and beneficiaries of annuities;
- Pension entitlements;
-- the extent financial Claims both existing and future

234
 CODE-5

Section
- Division
-Groups Short description Explanatory note
- Reporting
Classes code
pensioners hold against either employer or a fund
designated by the employer to pay pensions earned as part
of a compensation agreement between the employer and
employee;
-- Claims of pension funds on pension managers;
-- entitlements to non-pension benefits;
- Provision for calls for under standardized guarantees;
Standardized guarantees are defined as those that are not
provided by means of a financial derivative (such as credit
default swaps), but for which the probability of default can be
well established.
- guarantees cover similar types of credit risk for a large
number of cases;
--guarantees issued by governments on export credit or
student loans;
9211 Deposit-taking corporations Insurance, pension and standardized guarantee schemes;
except central bank: - Nonlife insurance(direct insurance and reinsurance) technical
reserves;
-- reserves for unearned insurance premiums;
-- reserves against outstanding insurance Claims;
- Life insurance and annuity entitlements;
-- reserves of life insurance companies and annuity providers
for prepaid premiums and accrued liabilities to life insurance
policyholders and beneficiaries of annuities;
- Pension entitlements;
-- the extent financial Claims both existing and future
pensioners hold against either employer or a fund
designated by the employer to pay pensions earned as part
of a compensation agreement between the employer and
employee;
-- Claims of pension funds on pension managers;
-- entitlements to non-pension benefits;
- Provision for calls for under standardized guarantees;
Standardized guarantees are defined as those that are not
provided by means of a financial derivative (such as credit
default swaps), but for which the probability of default can be
well established.
- guarantees cover similar types of credit risk for a large
number of cases;
--guarantees issued by governments on export credit or
student loans;
922 Other sectors: Other sectors:
- Other financial,
- non-financial corporations,
- households, and
- NPISHs ;
9220 Other financial corporations: Insurance, pension and standardized guarantee schemes;
- Nonlife insurance(direct insurance and reinsurance) technical
reserves;
-- reserves for unearned insurance premiums;
-- reserves against outstanding insurance Claims;
- Life insurance and annuity entitlements;
-- reserves of life insurance companies and annuity providers
for prepaid premiums and accrued liabilities to life insurance
policyholders and beneficiaries of annuities;

235
 CODE-5

Section
- Division
-Groups Short description Explanatory note
- Reporting
Classes code
- Pension entitlements;
-- the extent financial Claims both existing and future
pensioners hold against either employer or a fund designated
by the employer to pay pensions earned as part of a
compensation agreement between the employer and
employee;
-- Claims of pension funds on pension managers;
-- entitlements to non-pension benefits;
- Provision for calls for under standardized guarantees;
Standardized guarantees are defined as those that are not
provided by means of a financial derivative (such as credit
default swaps), but for which the probability of default can be
well established.
- guarantees cover similar types of credit risk for a large
number of cases;
--guarantees issued by governments on export credit or
student loans;

9221 Non-financial corporations, Insurance, pension and standardized guarantee schemes;

households, and NPISHSs: - Nonlife insurance(direct insurance and reinsurance) technical
reserves;
-- reserves for unearned insurance premiums;
-- reserves against outstanding insurance Claims;
- Life insurance and annuity entitlements;
-- reserves of life insurance companies and annuity providers
for prepaid premiums and accrued liabilities to life insurance
policyholders and beneficiaries of annuities;
- Pension entitlements;
-- the extent financial Claims both existing and future
pensioners hold against either employer or a fund designated
by the employer to pay pensions earned as part of a
compensation agreement between the employer and
employee;
-- Claims of pension funds on pension managers;
-- entitlements to non-pension benefits;
- Provision for calls for under standardized guarantees;
Standardized guarantees are defined as those that are not
provided by means of a financial derivative (such as credit
default swaps), but for which the probability of default can be
well established.
- guarantees cover similar types of credit risk for a large
number of cases;
--guarantees issued by governments on export credit or
student loans;
93 Other accounts receivable: Other accounts receivable:
The other category of other accounts receivable/payable
includes accounts receivable or payable other than those
included in trade credit and advances or other instruments.
It includes liabilities for taxes,
purchase and sale of securities, securities lending fees, gold
loan fees, wages and salaries, dividends, and social
contributions that have accrued but not yet paid. It also
includes prepayments of those items. Interest accrued should
be recorded with the financial asset or liability on which it
accrues, not as other accounts receivable/payable. However,

236
 CODE-5

Section
- Division
-Groups Short description Explanatory note
- Reporting
Classes code
for securities lending and gold loan fees, which are treated
as interest by convention the corresponding entries are
included under other accounts receivable/payable, rather
than with the instrument to which they relate.

931 Long-term: Long-term of other accounts receivable:

9310 General Government: - liabilities for taxes, purchase and sale of securities,
securities lending fees, gold loan fees, wages and salaries,
dividends, and social contributions that have accrued but not
yet paid;
- prepayments of those items;
- for securities lending and gold loan fees, which are treated
as interest by convention the corresponding entries are
included under other accounts receivable;

9311 Deposit-taking corporations - liabilities for taxes, purchase and sale of securities,
except central bank: securities lending fees, gold loan fees, wages and salaries,
dividends, and social contributions that have accrued but not
yet paid;
- prepayments of those items;
- for securities lending and gold loan fees, which are treated
as interest by convention the corresponding entries are
included under other accounts receivable;

9312 Other financial corporations: - liabilities for taxes, purchase and sale of securities,
securities lending fees, gold loan fees, wages and salaries,
dividends, and social contributions that have accrued but not
yet paid;
- prepayments of those items;
- for securities lending and gold loan fees, which are treated
as interest by convention the corresponding entries are
included under other accounts receivable;

9313 Non-financial corporations, - liabilities for taxes, purchase and sale of securities,
households, and NPISHSs: securities lending fees, gold loan fees, wages and salaries,
dividends, and social contributions that have accrued but not
yet paid;
- prepayments of those items;
- for securities lending and gold loan fees, which are treated
as interest by convention the corresponding entries are
included under other accounts receivable;

932 Short-term Short-term of other accounts receivable:

9320 General Government: - liabilities for taxes, purchase and sale of securities,
securities lending fees, gold loan fees, wages and salaries,
dividends, and social contributions that have accrued but not
yet paid;
- prepayments of those items;
- for securities lending and gold loan fees, which are treated
as interest by convention the corresponding entries are
included under other accounts receivable;

9321 Deposit-taking corporations - liabilities for taxes, purchase and sale of securities,
except central bank: securities lending fees, gold loan fees, wages and salaries,

237
 CODE-5

Section
- Division
-Groups Short description Explanatory note
- Reporting
Classes code
dividends, and social contributions that have accrued but not
yet paid;
- prepayments of those items;
- for securities lending and gold loan fees, which are treated
as interest by convention the corresponding entries are
included under other accounts receivable;

9322 Other financial corporations: - liabilities for taxes, purchase and sale of securities,
securities lending fees, gold loan fees, wages and salaries,
dividends, and social contributions that have accrued but not
yet paid;
- prepayments of those items;
- for securities lending and gold loan fees, which are treated
as interest by convention the corresponding entries are
included under other accounts receivable/payable;

9323 Non-financial corporations, - liabilities for taxes, purchase and sale of securities,
households, and NPISHSs: securities lending fees, gold loan fees, wages and salaries,
dividends, and social contributions that have accrued but not
yet paid;
- prepayments of those items;
- for securities lending and gold loan fees, which are treated
as interest by convention the corresponding entries are
included under other accounts receivable;
94 Other equity : Other equity is equity that is not in the form of securities.
It can include equity in quasi-corporations, such as
branches, trusts, limited liability and other partnerships,
unincorporated funds, and notional units for ownership of
real estate and other natural resources. The ownership of
many international organizations is not in the form of
shares and so is classified as other equity (although equity
in the BIS is in the form of unlisted shares). Ownership of
currency union central banks is included in other equity.
941 Other equity: Other equity:
9410 Other equity: - Other equity is included in other investment, when it is not
direct investment or reserve assets. Other equity is not in the
form of securities, so it is not included in portfolio investment.
Participation in some international organizations is not in the
form of securities and so it is classified as other equity. In
most cases, equity in quasi-corporations for branches and
notional units for ownership of land is included in direct
investment; however, it is included in other investment if the
share of voting power is less than 10 percent.
95 Credit and loans with IMF Credit and loans with IMF
951 General government General government
9510 Credit and loans with IMF Receipt by general government on account of credit and loans
with IMF.

238
INVISIBLE PAYMENTS

239
 CODE-7

240
 CODE-7

INVISIBLE PAYMENTS TO ABROAD

A. SERVICES

Services cover transportation, travel, telecommunications, construction, insurance and pension services,
financial services, computer and information services, charges for the use of intellectual properties n.i.e.,
personal, cultural and recreational services, other business services, government services transactions
between resident and non-residents and manufacturing services on physical inputs owned by others.

Section
- Division
-Groups Short description Explanatory note
- Reporting
classes code
0 TRANSPORTATION Transport is the process of carriage of people and objects
from one location to another as well as related supporting
and auxiliary services. Transportation covers those
services performed by residents of one economy for those
of another, all modes of transportation such as sea, air and
other including land, internal waterway, pipeline, and
space transport as well as electricity transmission etc.
which are involved with carriage of passenger, movement
of goods (freight), charter of carriers with crew and other
related supporting and auxiliary services.
00 Sea transport services: Sea transport services
- Transportation services performed by sea transports
for movement of passengers, goods and other related
services.
001 Passenger services under Passenger services under sea transport
sea transport:
0010 Surplus passage earnings of Surplus passage earnings(net) payments to abroad by foreign
foreign shipping companies: shipping companies or their agents for international
transport of passengers services; such as:
- for passenger fares, charges for excess baggage and vehicles
or other personal accompanying effects;
- for expenditure for food, drink etc. for which passengers
make expenditure while on board;
0011 Charters, rentals, or operating Remittances payment to abroad on account of charters,
leases of passenger rentals, or operating leases of passenger vessels/ships (with
vessels/ships (with crew/operator);
crew/operator): - by Bangladesh Shipping corporation;
- by shipping companies;
-by shipping agents;
-- International water transport with operator for carriage of
passengers;
-- Inland water transport with operator for carriage of
passengers;

002 Freight services under sea Freight services under sea transport.
transport:
0020 Surplus freight remittances Surplus freight remittances(net) payments to abroad by
(net) of foreign shipping foreign shipping companies or their agents;
companies or their agents:
- International transportation of goods including demurrage
charges;
0021 Charters, rentals, or operating Remittances payment to abroad on account of charters,
leases of freight vessels/ships rentals, or operating leases of freight vessels/ships (with
(with crew/operator) crew/operator);

241
 CODE-7

Section
- Division
-Groups Short description Explanatory note
- Reporting
classes code
payments by public sector - by Bangladesh Shipping Corporation;
corporations: - by Bangladesh Petroleum Corporation;
- by other public sector corporation; for
-- International water transport with operator for carriage of
goods;
-- Inland water transport with operator for carriage of goods;
0022 Charters, rentals, or operating Remittances payment to abroad on account of charters,
leases of freight vessels/ships rentals, or operating leases of freight vessels/ships (with
(with crew/operator) crew/operator);
payments by shipping - by shipping companies;
companies or their agents or - by shipping agents;
other private enterprises: - by other private enterprises; for

-- International water transport with operator for carriage of

goods;
-- Inland water transport with operator for carriage of
goods;
0023
0024 Sea freight remittances under Sea freight remittances under all contractual arrangements
all contractual arrangements between the parties (exporter and importer or agents) i.e.
between the parties: -Freight of goods as being provided by the actual provider and
payable by the actual invoice party (seller/buyer ) on
FOB/CFR/CIF basis export /import
-- sea transport cost for international carriage of goods;
- Inland/local/domestic freight cost for carriage of goods;
-- Inland water transport services of freight by refrigerator
vessels;
-- Inland water transport services of freight by tankers;
-- Inland water transport services of freight by others;
003 Other sea transport Other sea transport services
services.
0031 Seaport services or expenses - Operating expenses of shipping corporations/ companies to
during the course of meet bona fide disbursements in ports or stations;
shipment: - Cargo handling services i.e. cargo handling charges billed
separately from freight;
-- container handling services;
-- cargo loading and unloading/discharging;
-- other cargo and baggage handling services;
-- combining and separating cargoes;
- Storage and warehousing;
-- refrigerated storage services;
-- bulk liquid or gas storage services;
-- bulk liquid or gas storage services;
-- bulk storage services;
-- tank storage services;
-- other storage;
-- general/conditioned warehousing services;
- Supporting services for water transport during the course of
shipment;
-- port and waterway operation services (excl. cargo
handling)
-- port and waterway operation services (excl. cargo
handling) on coastal and transoceanic waters;
- Pilotage, berthing and shedding, etc. services;
-- pilotage and berthing services on coastal and transoceanic

242
 CODE-7

Section
- Division
-Groups Short description Explanatory note
- Reporting
classes code
waters;
-- pilotage and berthing services in inland waters;
-- shedding, tugging, mooring activities and navigational
aid for carriers;
-- traffic control;
- Vessel salvage and refloating services;
-- vessel salvage and refloating on coastal and transoceanic
waters ;
-- vessel salvage and refloating in inland waters;
- Other supporting services for water transport during the
course of shipment;
-- packing and repackaging; weighing; labeling; shrink-
wrapping;
-- transferring; distribution of cargo;
-- towing not included in freight services;
-- quality control; customizing; assembly; testing;
-- cleaning , tanking, communication, information, safety and
security;
-- others supporting services in sea ports n. i.e.;
- Other dues and fees charged by the sea port authority;
- Others charges, expenses during the course of shipment etc.;
- Reimbursement of any all other expenses during the course
of shipment which are not included elsewhere;

0032
0033 Auxiliary other supporting Remittances payment to abroad on account of
sea transport services : - Sea freight related forwarding ; freight transport agency
services;
- Sea freight related brokerage services;
- Sea freight related agents‟ fees or commission associated
with passenger and freight transport etc.;
- Sea freight related agency commission charges etc;
- Auxiliary to transport and not directly provided for the
movement of goods and person;
- Others n. i.e.;
-- Agency commission for handling vessels;
- Others n.i.e.
004 Special sea transportation: Special sea transportation:
(a) Supply of bunker oil/coal; provisions; stores etc.
(b) Maintenance and repairs on ships is included in this
item which worked by residents on goods that are owned
by the nonresident.
The repairs may be performed at the site of the repairer or
elsewhere.
0040 Supply of bunker oil/coal, Remittances payment to abroad on account of
provisions, stores etc. to - Supply of bunker oil, coal, provisions, stores etc. to foreign
Bangladeshi ships: ships in Bangladesh during international voyages.
- Gross value of any parts and materials supplied by repairer
or any other supplier for maintenance and repairs to foreign
ship (if identified);
0041 Maintenance and repairs Remittances payment to abroad on account of
services of Bangladeshi ships:
- Maintenance and repairs (includes any parts or materials
supplied by the repairer and included in the charge if not
identified) of foreign ships in Bangladesh.

243
 CODE-7

Section
- Division
-Groups Short description Explanatory note
- Reporting
classes code

(Construction maintenance and repairs of ports are excluded,

they are included under construction services and
maintenance and repairs of computers are included under
computer services.)
01 Air Transport Services: - Transportation services performed by air transports for
movement of passengers, goods and other related
services.
011 Passenger services under Passenger services under air transport.
air transport:
0110 Surplus passage earnings(net) Surplus passage earnings(net) payments to abroad
of foreign air lines: -by foreign air lines or their agents; for international
transport of passengers; such as:
-- for passenger fares, charges for excess baggage and
vehicles or other personal accompanying effects;
-- for expenditure for food, drink etc. for which passengers
make expenditure while on board;
0111 Charters, rentals, or operating Remittances payment to abroad on account of charters,
leases of foreign passenger rentals, or operating leases of foreign passenger aircraft (with
aircraft (with crew/operator) crew/operator) by Bangladesh Biman authority; for
payments by Bangladesh
Biman authority: - International air transport with operator for carriage of
passengers;
- Inland air transport with operator for carriage of
passengers;

0112 Charters, rentals, or operating Remittances payment to abroad on account of charters,

leases of foreign passenger rentals, or operating leases of foreign passenger aircraft (with
aircraft (with crew/operator) crew/operator)
payments by Bangladeshi - by Bangladeshi private aircraft companies;
private aircraft companies or - by air agent;
agents: - by private enterprises; for
-- International air transport with operator for carriage of
passengers;
-- Inland air transport with operator for carriage of
passengers;
0113
012 Freight services under air Freight services under air transport.
transport:
0120 Surplus freight remittances Surplus passage earnings(net) payments to abroad
(net) of foreign air lines -by foreign air lines or their agents; for
-- International transportation of goods including demurrage
charges;

0121 Charters, rentals, or operating Remittances payment to abroad on account of charters,

leases of foreign freight/cargo rentals, or operating leases of foreign freight/cargo aircraft
aircraft (with crew/operator) (with crew/operator) by Bangladesh Biman authority; for
payments by Bangladesh - International freight/cargo air transport with operator for
Biman authority: carriage of goods;
- Inland freight/cargo air transport with operator for carriage
of goods;
0122 Charters, rentals, or operating Remittances payment to abroad on account of charters,
leases of foreign rentals, or operating leases of foreign freight/cargo aircraft
freight/cargo aircraft (with (with crew/operator)
crew/operator) payments by - by Bangladeshi private aircraft companies;

244
 CODE-7

Section
- Division
-Groups Short description Explanatory note
- Reporting
classes code
Bangladeshi private aircraft - by air agent;
companies or agents: - by private enterprises; for
-- International air transport with operator for carriage of
goods;
-- Inland air transport with operator for carriage of goods;
0123
0124 Air freight remittances under Air freight remittances under all contractual arrangements
all contractual arrangements between the parties (exporter and importer) i.e.
between the parties: - Freight of goods as being provided by the actual provider
and payable by the actual invoice party (seller/buyer )on
FOB/CFR/CIF basis export /import ;
-- air transport cost for international carriage of goods;
- Inland/local/domestic freight cost for carriage of goods;
-- Inland air freight transport services of freight by freight
aircraft/cargo;
--- air freight transport services of letters and parcels,
other freight etc.;
--- air space freight transport services of freight;
--- others air freight transport n.i.e.;
013 Other air transport services Other air transport services
0130 Airport services or expenses - Operating expenses of air transport companies to meet
during the course of air bona fide disbursements in ports or stations;
shipment; - Air cargo handling services i.e. cargo handling charges
billed separately from freight;
-- cargo loading and unloading/discharging;
-- other cargo and baggage handling services;
-- combining and separating cargoes;
- Storage and warehousing;
-- refrigerated storage services;
-- bulk and other storage;
-- general/conditioned warehousing services;
- Air traffic control;
- Other supporting services for air transport during the course
of shipment;
-- packing and repackaging; weighing; labeling; shrink-
wrapping;
-- transferring; distribution of cargo;
-- quality control; customizing; assembly; testing;
-- cleaning , tanking, communication, information, safety
and security;
-- others supporting services in airports n.i.e.;
-Other dues and fees charged by the airport authority
-Others charges, expenses during the course of air shipment
etc.
- Reimbursement of any all other expenses during the course
of shipment which are not included elsewhere;
0132 Auxiliary other supporting air Remittances payment to abroad on account of
transport services; - Air freight related forwarding ;freight transport agency
services ;
- Air freight related brokerage services;
- Air freight related agents‟ fees or commission associated
with passenger and freight transport etc.;
- Air freight commission charges etc;
- Auxiliary to transport and not directly provided for the
movement of goods and person;

245
 CODE-7

Section
- Division
-Groups Short description Explanatory note
- Reporting
classes code
- Other air freight n.i.e.;
- Agency commission for handling aircraft;
- Others n.i.e.
-- air freight transport services of letters and parcels, other
freight etc.;
-- air space freight transport services of freight;
-- air freight of passengers services
-- other air freight n.i.e.;
014 Special air transport: Special air transport:
(a) Supply of aviation oil/fuel; provisions; stores etc.
(b) Maintenance and repairs on air transport is included
in this item which is worked by residents on goods that
are owned by the nonresident.
The repairs may be performed at the site of the repairer
or elsewhere.
0140 Supply of aviation fuel, Remittances payment to abroad on account of
provisions, stores etc. to - Supply of aviation oil/fuel, provisions, stores etc. to
Bangladeshi aircrafts: Bangladesh Biman and Bangladeshi aircrafts in abroad
during international transportation;
- Gross value of any parts and materials supplied by repairer
or any other supplier for maintenance and repairs if
identified;
0141 Maintenance and repairs Remittances payment to abroad on account of
services of Bangladeshi - Maintenance and repairs (includes any parts or materials
aircrafts: supplied by the repairer and included in the charge if not
identified) of Bangladesh Biman and Bangladeshi
aircrafts in abroad;

(Construction maintenance and repairs of ports are excluded,

they are included under construction services and
maintenance and repairs of computers are included under
computer services.)
02 Railway transport services: Railway transport services:
-Transportation services performed by rail transports
for movement of passengers, goods and other related
services.

021 Passenger services under Passenger services under railway transport.

railway transport:
0210 Surplus passage earnings(net) Surplus passage earnings (net)/ passenger services payments
of foreign rail transport to abroad by foreign railway or their agents for international
rail transport of passengers; such as

- for passenger fares, charges for excess baggage and vehicles

or other personal accompanying effects;
- for expenditure for food, drink etc. for which passengers
make expenditure while on board;
- Inland/local/domestic freight cost for carriage passengers;
- Others rail passenger freight services n.i.e.;

022 Freight services under Rail Freight services under Rail Transportation
Transportation
0220 Surplus freight Surplus freight remittances(net) payments to abroad by
remittances(net) of foreign foreign railway or their agents ;
rail transport

246
 CODE-7

Section
- Division
-Groups Short description Explanatory note
- Reporting
classes code
- International transportation of goods including demurrage
charges;
0221 Rail freight remittances under Rail freight remittances under all contractual arrangements
all contractual arrangements between the parties (exporter and importer);
between the parties. -Freight of goods as being provided by the actual provider
and payable by the actual invoice party (seller/buyer )on
FOB/CFR/CIF basis export /import
-- rail transport cost for international carriage of goods;
- Inland/local/domestic freight cost for carriage of goods ;
-- Inland/international railway transport services of freight
cost for carriage of goods;
--- railway transport services of freight by refrigerator cars,
tanker cars;
--- railway transport services of international containers;
---railway transport services of letters and parcels;
---railway transport services of dry bulk goods, live
animals;
--- other railway transport services of freight n.i.e.;
023 Other railway transport Other railway transport services:
services:
0231 Rail port or rail station Remittances payment to abroad on account of
services or expenses during - Operating expenses of rail transport authority to meet
the course of shipment; bona fide disbursements in ports or stations;
- Cargo handling services i.e. cargo handling charges billed
separately from freight;
-- cargo loading and unloading/discharging;
-- other cargo and baggage handling services;
-- combining and separating cargoes;
- Storage and warehousing;
-- refrigerated storage services;
-- bulk and other storage;
-- general/conditioned warehousing services;
- Railway traffic control;
- Other supporting services for railway transport during the
course of shipment;
- Others supporting services in rail station during the course
of shipment;
-- packing and repackaging; weighing; labeling; shrink-
wrapping;
-- transferring; distribution of cargo;
-- quality control; customizing; assembly; testing;
-- cleaning , tanking, communication, information, safety
and security;
-- railway pushing or towing services ;
-- rail station services;
-- other supporting services in rail station n.i.e.;
-Other dues and fees charged by the railway authority
-Others charges, expenses during the course of rail shipment
etc.;
- Reimbursement of any all other expenses during the course
of shipment which are not included elsewhere;
0232 Auxiliary other supporting Remittances payment to abroad on account of
railway transport services; - Railway freight related forwarding ;freight transport agency
services;
- Railway freight related brokerage services;

247
 CODE-7

Section
- Division
-Groups Short description Explanatory note
- Reporting
classes code
- Railway freight related agents‟ fees or commission
associated with passenger and freight transport etc.;
- Railway freight commission charges etc;
- Auxiliary to transport and not directly provided for the
movement of goods and person;
- Agency commission for handling rail transport;
- Other supporting services of rail transport n.i.e;
024 Special Railway Transport: Special Railway Transport:
-Supply of bunker oil/fuel; provisions; stores etc.
-Maintenance and repairs on rail transport is included in
this item which is worked by residents on goods that are
owned by the nonresident.
The repairs may be performed at the site of the
repairer or elsewhere.
0240 Supply of bunker oil/fuel, Remittances payment to abroad on account of
provisions, stores etc. to - Supply of bunker oil/fuel, provisions, stores etc. to
Bangladesh rail transport: Bangladesh rail transport in abroad during international
transportation;
- Gross value of any parts and materials supplied by repairer
or any other supplier for maintenance and repairs if
identified;
0241 Repair and maintenance Remittances payment to abroad on account of
services of Bangladesh rail - Maintenance and repairs (includes any parts or materials
transport equipments: supplied by the repairer and included in the charge if not
identified) of Bangladesh rail transport in abroad.

(Construction maintenance and repairs of ports are excluded,

they are included under construction services and maintenance
and repairs of computers are included under computer
services.)
03 Road transport services: Road transport services:
-Transportation services performed by road transports
for movement of passengers, goods and other related
services.
031 Passenger services under Passenger services under road transport
road transport:
0310 Surplus passage earnings Surplus passage earnings/passenger road transport services
(net) of foreign road transport payments to abroad by foreign road transport authority or
authority or companies: companies or their agents for international transport of
passengers
- for passenger fares, charges for excess baggage and vehicles
or other personal accompanying effects;
-for expenditure for food, drink etc. for which passengers
make expenditure while on board;
- Local transport and sightseeing transportation services of
passengers
-- taxi services/ rental services of passenger cars with
operator(rent a car);
-- charter of international/local bus and coaches or other
commercial vehicles with operator for carriage of
passengers services;
-- other land transportation services of passengers;
032 Freight services under road Freight services under road transport
transport
0320 Surplus freight remittances Surplus freight remittances (net) payments to abroad by

248
 CODE-7

Section
- Division
-Groups Short description Explanatory note
- Reporting
classes code
(net) of foreign road transport foreign road transport authority or companies or their agents;
authority or companies:
- International transportation of goods including demurrage
charges;

0321 Road freight remittances Road freight remittances under all contractual arrangements
under all contractual between the parties (exporter and importer) ;
arrangements -Freight of goods as being provided by the actual provider
between the parties: and payable by the actual invoice party (seller/buyer )on
FOB/CFR/CIF basis export /import i.e. transport cost for
international carriage of goods;
- Inland/local/domestic freight cost for carriage of goods;
-- Inland/international road transport services of freight;
such as:
--- charter of international/local commercial vehicles with
Operator for carriage of passengers services;
--- road transport services of freight by refrigerator vehicles,
tank trucks or semi-trailers;
--- road transport services of international containers;
--- road transport services of letters and parcels;
--- road transport services of moving household furniture
and household goods of freight;
--- road transport services of dry bulk goods, live animals;
--- other road transport services of freight;
033 Other road transport Other road transport services.
services:
0331 Land port road transport Remittances payment to abroad on account of
services or expenses during - Operating expenses of road transport corporations/
the course of shipment: companies to meet bona fide disbursements in ports or
stations;
- Cargo handling services i.e. cargo handling charges billed
separately from freight;
-- cargo loading and unloading/discharging;
-- other cargo and baggage handling services;
-- combining and separating cargoes;
- Storage and warehousing;
-- refrigerated storage services;
-- bulk and other storage;
-- general/conditioned warehousing services;
- Road traffic control;
- Other supporting services for road transport during the
course of shipment;
- Other supporting services for road transport during the
course of shipment;
-- packing and repackaging; weighing; labeling; shrink-
wrapping;
-- transferring; distribution of cargo;
-- quality control; customizing; assembly; testing;
-- cleaning , tanking, communication, information, safety
and security;
-- bus/truck station services;
-- highway, bridge and tunnel operation services;
-- parking lot services;
-- towing services for commercial and private vehicles;
-- other supporting services in land port bus/truck station

249
 CODE-7

Section
- Division
-Groups Short description Explanatory note
- Reporting
classes code
n.i.e.;
-Other dues and fees charged by the road authority ;
-Others charges, expenses during the course of road shipment
etc.;
- Reimbursement of any all other expenses during the course
of shipment which are not included elsewhere;
0332 Auxiliary other supporting Remittances payment to abroad on account of
road transport services. - Road freight related forwarding ;freight transport agency
services ;
- Road freight related brokerage services;
- Road freight related agents‟ fees or commission
associated with passenger and freight transport etc.;
- Road freight commission charges etc;
- Auxiliary to transport and not directly provided for the
movement of goods and person;
- Agency commission for handling road transport;
- Other supporting services of road transport n.i.e;
034 Special road transport: Special road transport:
-Supply of oil/fuel; provisions; stores etc.
- Maintenance and repairs on road transport is included in
this item which is worked by residents on goods that are
owned by the nonresident.
The repairs may be performed at the site of the
repairer or elsewhere.
0340 Supply of oil/fuel, provisions, Remittances payment to abroad on account of
stores etc. to Bangladeshi - Supply of oil/fuel, provisions, stores etc. to Bangladeshi
road transport vehicles: road transport vehicles in abroad during international
transportation;
- Gross value of any parts and materials supplied by repairer
or any other supplier for maintenance and repairs if
identified;
0341 Repair and maintenance Remittances payment to abroad on account of
services of Bangladeshi road - Maintenance and repairs (includes any parts or materials
transport vehicle equipments: supplied by the repairer and included in the charge if not
identified) of foreign road transport in Bangladesh.

(Construction maintenance and repairs of ports are excluded,

they are included under construction services and maintenance
and repairs of computers are included under computer
services.)
04 Pipeline transport services: Pipeline transport services.
041 Gas and water distribution Gas and water distribution services.
services:
0410 Gas distribution services: Gas distribution services (on own account) rendered
internationally.
Remittances payment to abroad on account of
- Gas distribution through mains (on own account);
0411 Water distribution services: Water distribution services (on own account) rendered
internationally.
Remittances payment to abroad on account of
- Water distribution through mains, except stem and hot water
(on own account);
- distribution of steam, hot water and air-conditioning supply
through mains (on own account)
- Water distribution except through mains (on own account);

250
 CODE-7

Section
- Division
-Groups Short description Explanatory note
- Reporting
classes code
05 Electricity transmission Electricity transmission services.
services:
051 Electricity transmission Electricity transmission services (on own account)
services (on own account) rendered internationally.
rendered internationally:
0510 Electricity transmission Remittances payment to abroad on account of
services (on own account) - Electricity transmission and distribution (on own account);
rendered internationally: -- transmission of electricity (on own account)
-- distribution of electricity (on own account);
06 Postal and courier services: Postal and courier services.
061 Postal and courier services: Postal and courier services are subject to international
agreements, and the service entries between operators of
different economies should be recorded on a gross basis.
0610 Postal services: Remittances payment to abroad on account of
- Surplus earnings payment to abroad for international postal
services;
- Pick-up, transport and delivery of letters, newspapers,
periodicals, brochures and other printed matters and of
parcels, packages;
- Post office counter, such as sales of stamps money orders,
poste restante services; telegram services, and so forth;
- Mailbox rental services by national postal
administrations ;
- Other postal services;
0611 Courier services; Remittances payment to abroad on account of
- Pick-up, transport and delivery of letters, newspapers,
periodicals, brochures and other printed matters and of
parcels, packages;
- Domestic courier services;
- International courier services;
- Local courier services;
- Other courier services;

0612 Surplus earnings (net) of Surplus earnings (net) of courier services payments to abroad
courier services. - by international courier companies;
- by courier agents;
1 TRAVEL Travel covers all goods and services which are acquired
from resident economy by the non-resident travelers
during their stay in the resident economy.
A traveler is an individual staying less than one year in an
economy of which he is not a resident for any purpose
other than
(a) being stationed on a military base or with another
government agency of his own government, including
diplomats and other embassy personnel and
(b) accompanying a person mentioned under (i) as a
dependent, or (ii) undertaking a productive activity
directly for an entity which is a resident of an economy
other than his own.
The one year rule does not apply to students and medical
patients who remain residents of their own economy even
if their length of stay in another economy is one year or
more.
All types of travel have been categorized under two major

251
 CODE-7

Section
- Division
-Groups Short description Explanatory note
- Reporting
classes code
heads (a) business travel and (b) personal travel.
10 Business Travel Business travel covers goods and services acquired for
personal use by persons whose primary purpose of travel
is for business. This category covers travelers going
abroad for all types of
-business activities,
- carrier crews stopping off or laying over,
- government employees on official travel,
- employees of international organization on official
business;
- employees traveling on behalf of their employer (except for
diplomatic staff etc. employed in government enclaves,
whose expenditure in their territory of physical location is
included in government goods and services n.i.e.);
- Self- employed nonresidents traveling for business
purposes; and seasonal, border, and other short-term
workers/ employees doing work for enterprises which are
not resident in the economy where the work occurs.
The business activities may include production or
installation work, market exploration, commercial
negotiations, missions, conference, conventions, other
meetings, or other business purposes on behalf of an
enterprise resident in another economy.
101 Official Travel: Remittances payment to abroad on account of
- Missions, conference, conventions, other meetings
workshops, training, etc.;

(except registration fee for conference/seminar which are

included in subscriptions, membership fees and registration
fees/charges; for diplomatic staff, etc., employed in
government enclaves, whose expenditure in their territory of
physical location is included government goods and services
n.i.e.)

1010 Official travel by resident - Release of remittances made for all official travel of
government, semi- general government, sector corporations, autonomous , semi-
government and private autonomous bodies employees including all business
sector employees: delegation from Bangladesh who visit abroad; such as
-- mission, conference, conventions, other meeting,
workshops, training, etc. on account of daily allowances,
training allowances, entertainment, contingencies, medical
fees etc.
- Release of remittances made for all official travel of
private sector employees including all business delegation
of private sector organizations from Bangladesh who visit
abroad;
such as
-- mission, conference, conventions, other meeting,
workshops, training, etc. on account of daily allowances,
training allowances, entertainment, contingencies,
medical fees etc.
- Travel costs advance paid or reimbursed by employer on
official travel;
-- daily allowances, training allowances, entertainment,
contingencies, etc.;

252
 CODE-7

Section
- Division
-Groups Short description Explanatory note
- Reporting
classes code

Travel may be provided according to:

--- goods such as food and beverage services;
--- local transport services;
--- accommodation services;
--- other services;
1011 Other official travel of - Release of remittances made for all other official travel of
foreign missions, NGOs, and foreign missions and international organizations /bodies
international employees stationed in Bangladesh including all business
organizations/bodies: delegation of foreign missions and international
organizations who visit abroad; such as
-- mission, conference, conventions, other meeting,
workshops, training, etc. on account of daily allowances,
training allowances, entertainment, contingencies,
medical fees etc.;

- Release of remittances made for official travel of NGOs

employees stationed in Bangladesh including all business
delegation of NGOs who visit abroad ; such as
-- mission, conference, conventions, other meeting,
workshops, training, etc. on account of daily allowances,
training allowances, entertainment, contingencies,
medical fees etc.;
- Travel by diplomats and privileged persons;
-- debit from private foreign currency accounts/convertible
taka accounts on other official travel;
- Travel costs advance paid or reimbursed by employer on
other official travel;
-- daily allowances, training allowances, entertainment,
contingencies, etc.;

Travel may be provided according to:

--- goods such as food and beverage services;
--- local transport services;
--- accommodation services;
--- other services;
102 Commercial Travel: Commercial Travel
1020 Commercial travel by Release of remittances on traveling for commercial reasons,
residents: such as;
- Visit for production or installation work;
- Visit for market exploration; commercial negotiations,
missions, conference, conventions, other meetings, or other
business purposes on behalf of an enterprise resident in
another economy;
-- daily allowances, training allowances, entertainment,
contingencies, etc.;
- Travel costs paid or reimbursed by employer;
- Debit from ERQ account for bonafide business
(commercial) purposes;

Travel may be provided according to:

--- goods such as food and beverage services;
--- local transport services;
--- accommodation services;
--- other services;

253
 CODE-7

Section
- Division
-Groups Short description Explanatory note
- Reporting
classes code
1021 Commercial travel under International cards services payments by issuers against
international credit cards: --Visit for production or installation work;
-- Market exploration; commercial negotiations, missions,
conference, conventions, other meetings, or other
business purposes on behalf of an enterprise resident in
another economy;
--- daily allowances, training allowances, entertainment,
contingencies, etc.;
- Debit from ERQ account for bona fide business
(commercial) purposes on behalf of international credit
cards;

Travel may be provided according to:

--- goods such as food and beverage services;
--- local transport services;
--- accommodation services;
103
1030
104 Others business travel: Others business travel
1040 Others business travel by Release of remittances on traveling for other business
residents: reasons,
such as
- Non-official private delegation and non-officials in
official delegation other than Commercial travel who visit
abroad;
- Carrier crews stopping off or laying over; including paid or
reimbursement of air ticket of crews‟ by the agent;
- Travel by Bangladeshi carrier crew or Travel by ship's crew
of Bangladesh origin ;
- Travel by foreign national carrier crew;
- By border, seasonal, and other short-term Bangladeshi
workers/ employees doing work for enterprises in the
reporting economy where the work occurs;
-- daily allowances, training allowances, entertainment,
contingencies, etc. ;
- Travel costs paid or reimbursed by employer on other
business travel;
- Travel costs paid or reimbursed by employer on seasonal,
and other short-term cross-border workers;
- Other business travel n.i.e. ;

Travel may be provided according to:

--- goods such as food and beverage services;
--- local transport services;
--- accommodation services;
--- other services;
105 International cards of International cards of business travel
business travel:
1050 International cards payments International cards services payments by issuers against
by issuers against business - International cards services payments by issuers against
travel other than commercial travel of official visitors;
travel: - International cards services payments by issuers against
travel of other official visitors;
- International cards services payments by issuers against
travel of other business travelers;

254
 CODE-7

Section
- Division
-Groups Short description Explanatory note
- Reporting
classes code

Travel may be provided according to:

--- goods such as food and beverage services;
--- local transport services;
--- accommodation services;
--- other services;
11 Personal travel: Personal travel covers goods and services acquired by
persons going abroad for purposes other than business such
as vacations, participation in recreational and cultural
activities, visits with friends and relatives, pilgrimage, and
education and health related purposes.
Where important, there may be supplementary items to
break down personal travel into subcomponents:
a) Health-related
b) Education-related
c) All other personal travel ;
111 Health related travel: Health related travel
1110 Medical travel by Release of remittances made for Bangladeshi patients on
Bangladeshi patient: traveling for medical reasons;
- Medical services acquired by Bangladeshi patients in
abroad;
- Other health care services acquired by Bangladeshi patients
in abroad;
- Other services i.e. food, accommodation, local transport,
acquired by Bangladeshi patients in abroad;
- Health costs of resident patients paid or reimbursed by
Bangladesh government or insurers;
Traveling for medical purposes/ reasons may be provided
according to:
--- goods such as food and beverage services;
--- local transport services;
--- accommodation services;
112 Education related travel Education related travel
1120 Bangladeshi student for study Release of remittances made on traveling of Bangladeshi
purpose: students for study purpose;
- Regular courses such as undergraduate, post graduate,
language, course pre-requisite to bachelor degree, medical,
engineering, professional and other technical or non-technical
and other professional diploma/certificate courses in
recognized institutions abroad;
- Tuition fee, admission fee, sessions fee, etc. of Bangladeshi
students abroad;
- Visa/ admission processing fees or evaluation fees, right of
landing fees against study purpose;
- Health services of Bangladeshi students in abroad;
- Goods such as food and beverage services of Bangladeshi
students abroad;
- Local transport services of Bangladeshi students in abroad;
- Accommodation services of Bangladeshi students abroad;
- Other services acquired by Bangladeshi resident students
abroad;
- Tuition and living costs of a student paid or reimbursed by
Bangladesh government or employer;
1121 Bangladeshi trainee for Release of remittances made on traveling for training
training purpose other than purpose;

255
 CODE-7

Section
- Division
-Groups Short description Explanatory note
- Reporting
classes code
business training -Training for short-term programmed/courses on professional
and non-professional other than business training( official,
other official, commercial and other business travel);
- Course fees of Bangladeshi trainee;
- Health services of Bangladeshi trainee;
- Goods such as food and beverage services of Bangladeshi
trainee;
- Local transport services of Bangladeshi trainee;
- Accommodation services of Bangladeshi trainee;
- Other services of Bangladeshi trainee;
- Training costs paid or reimbursed by government or
employer;
113 Other personal travel Other personal travel
1130 Bangladeshi tourist Release of remittances made on traveling for
- Bangladesh nationals who visit abroad for
-- Recreation or vacation other than business travel;
-- Excursionists such as group study tour, etc.;;
- Bangladesh nationals who visit abroad for
-- To meet with relatives and friends;

Travel may be provided according to:

--- goods such as food and beverage services;
--- local transport services;
--- accommodation services;
--- other services;

1131
1132
1133 Sports, recreational and Release of remittances made on traveling for
cultural travel by residents: - Bangladesh nationals who visit abroad for
-- Participation in recreational and cultural activities;
-- Participation in sports activities;

Travel may be provided according to:

--- goods such as food and beverage services;
--- local transport services;
--- accommodation services;
--- other services
1134 Religious travel-Hajj Release of remittances made for Hajj purposes
(excluding Umra Hajj; )

Travel may be provided according to:

--- goods such as food and beverage services;
--- local transport services;
--- accommodation services;
--- other services;
1135 Religious travel- others by Release of remittances made on traveling for
residents: - Bangladesh nationals who visit abroad for a religious
purposes;
-- Pilgrimage; (Pilgrims are people who make a journey to
holy place for a religious purposes;
-- To attend tablig jamaat/ istema and other religious
functions etc.;
- Release of remittances made for Umra Hajj purposes ;
Travel may be provided according to:

256
 CODE-7

Section
- Division
-Groups Short description Explanatory note
- Reporting
classes code
--- goods such as food and beverage services;
--- local transport services;
--- accommodation services;
--- other services;
1136 Travel through international International cards services payments s by issuers against
cards of Hajj agencies and - Hajj purpose ;
Hajj individuals including - Umra Hajj purpose ;
Umra Hajj - Payments of mobile phone roaming bill against travel of that
visitors;

1137 Travel through international International cards services payments by issuers against
cards of others - Personal travel;
-- Tourists;
-- Others excluding Hajj and Umra Hajj;
- International cards services receipts from acquirer against
travel of that visitors;
1138 Other personal travel n.i.e. Release of remittances made on traveling for
- Re-conversion of unspent taka into foreign exchange by
foreign tourists;
- Transit traveler who visiting a country “ en-route” to another
destination
- Travel by foreign nationals who residing in Bangladesh;
- Debit from convertible taka accounts or foreign currency
account of foreign national for visit;
- Travel related foreign exchange /margin or commission
payments by tour operators, travel agents, and other
provider;
- Online visa processing fees services for visitors;
- Online hotel booking/accommodation services for visitors;
- Online other accommodation services for visitors;
- Online transport reservation services for visitors provided by
Tour operator or related agent;
- Online accommodation, cruises and package tour reservation
services for visitors provided by tour operator or related
agent;
- Online event tickets booking services for visitors provided
tour operator or related agent;
- Online other services for visitors provided tour operator or
related agent;
-- food services for visitors;
-- beverage services for visitors;
-- tour operator, travel agent commission; time-share
exchange agent, or other provider etc.;
- Travel of Bangladesh nationals to destinations outside the
country on employment;
- Others purpose of travel, such as reimbursement of travel
cost / any accommodation services, etc.;
- Immigration visa processing fees , evaluation fees, right of
landing fees;
- Travel of Bangladesh nationals to destinations outside the
country on employment or remittances of Bangladeshi
emigrant as per travel quota;
- Any all other travel related cost or travel which are not
included elsewhere;

257
 CODE-7

Section
- Division
-Groups Short description Explanatory note
- Reporting
classes code
- Any all other travel cost refund;
- Refund of tuition fee, admission fee, sessions fee etc of
student travel;

Travel may be provided according to:

--- goods such as food and beverage services;
--- local transport services;
--- accommodation services;
--- other services;

2 OTHER SERVICES Other services comprise those international services that

are not covered under transportation and travel services.
20 Telecommunication Telecommunication services.
services:
201 Telecommunication services Telecommunication services are defined in terms of the nature
of the services, not the method of delivery. Only amounts
payable for transmission should be included under
telecommunications services;
Excluded are installation services for telephone network
equipment (which included in construction services) and data
base services (which included in information services).
2010 Telecommunication services: Remittances payment to abroad on account of
-Broadcasting, programming and programme distribution
services;
-- radio and television broadcast originals ( sound, images,
data or other information) by radio and television satellite;
-- radio and television channel programmes (sound, images,
data or other information) by radio and television satellite;
-- broadcasting services and multi-channel; originals by
radio and television satellite;
-- transmission of sound, images, data, or other information
telephone, telex, telegram services;
-- radio and television cable transmission services;
-- radio and television satellite services;
-- electronic mail, facsimile, and so forth, etc. services;
-- business network services (cost/fees for Reuter monitors,
SWIFT);
-- teleconferencing, and support services;
-- satellite cable subscription;
- Leasing of telecommunications lines or capacity;
- Mobile telecommunications services;
-- mobile voice services;
-- mobile text services;
-- mobile data services, except text services;
-- mobile roaming services;
- Internet telecommunications services;
-- internet backbone services;
-- internet access services;
-- narrowband internet access services;
-- broadband internet access services;
-- Other internet telecommunications services;
-- Online access services; provision of access to the
internet.
-- Other telecommunications services;
- Data transmission services;

258
 CODE-7

Section
- Division
-Groups Short description Explanatory note
- Reporting
classes code
- Other telecommunication services;
- Private network services;
- Outward remittance by satellite channel distributor to/from
principal
2011 Maintenance services of Remittances payment to abroad on account of
telecommunication network - Maintenance services of telecommunication network
/machineries equipments: /machineries equipments etc;
-- Repair services of telecommunication network
tower/machineries equipments etc;

(Excluded are installation services for telephone network

equipment which are included in construction services )
2012 Import of International Remittances payment to abroad on account of
Gateway (IGW) services: -International Gateway (IGW) for transmitting calls between
countries;

(A gateway is a network point that acts as an entrance to

another network. On the Internet, a node or stopping point
can be either a gateway node or a host (end- point) node. Both
the computers of Internet users and the computers that serve
pages to users are host nodes. The computers that control
traffic within your company's network or at your local Internet
service provider (ISP) are gateway nodes.
An International Gateway is a telephone number through
which calls are routed to get cheaper rates on international
long distance charges, or to make calls through voice over IP
(VOIP) networks internationally. They also are effective in
making an international call into the customer appear as if it
is originating from a local number rather than the real
location.)
2013 Import of Bandwidth Remittances payment to abroad on account of
services: -Bandwidth describes the maximum data transfer rate of a
network or Internet connection. It measures how much data
can be sent over a specific connection in a given amount of
time.
For example, a gigabit Ethernet connection has a bandwidth
of 1,000 Mbps, (125 megabytes per second). An Internet
connection via cable modem may provide 25 Mbps of
bandwidth.
21 Construction services: Construction cover works on construction project and
installation by non-resident to resident enterprises.
211 Construction services: Construction services covers the creation, renovation ,
repair, or extension of fixed assets in the form of
buildings, land improvements of an engineering nature,
and other such engineering constructions as roads,
bridge, dams, etc. It also includes related installation
(such as installation services for telephone network
equipment) and assembly work. It includes site
preparation and general construction as well as specialized
services such as painting, plumbing, and demolition. It also
includes management of construction projects. Repairs
of railway facilities, harbors, and airfield facilities
included in construction.
2110 Construction work in the Construction work for residents by nonresident enterprises in
reporting economy: the compiling economy:(debit.)

259
 CODE-7

Section
- Division
-Groups Short description Explanatory note
- Reporting
classes code
Remittance payments to abroad on account of
(debit.) - Construction services of building;
-- residential building;
-- non- residential building;
--- industrial building;
--- commercial building;
--- other non-residential building;
- Construction services of civil engineering works;
-- Highways (except elevated highways), streets, roads,
railways and airfield runways construction, repairs of
railway facilities and airfield facilities;
-- Bridges, flyover, metro rail, elevated highways and
tunnels;
-- Land improvement of engineering nature;
-- Harbors, waterways, dams, water mains and lines,
irrigation and other waterworks ;
--- aqueducts and other water supply conduits, except
pipelines;
--- harbors construction and repairs and similar
waterworks;
--- dams;
--- irrigation and flood control waterworks;
--- dragging waterworks;
-- Long-distance pipelines, communication and power
lines(cable);
-- Construction services of local pipelines and cables and
related works ;
-- Construction services of sewage and water treatment
plants ;
-- Construction services of mines and industrial plants ;
--- mining constructions;
--- power plants;
--- other industrial plants;
-- Outdoor sport and recreation facilities;
-- Other civil engineering works;

- Site preparation construction services ;

-- demolition services; ( the demolition of a building is the
act of deliberately destroying it);
-- site formation and clearance services;
-- excavating and earthmoving services;
-- water well drilling and septic system installation
services;
- Special trade construction services ;
-- Pile driving and foundation services;
-- Construction framing services;
--- building framing, roof framing, roofing and
waterproofing, concrete, structural steel erection,
masonry, scaffolding services;
--- other special trade construction services;
- Building completion and finishing services ;
-- glazing, plastering, painting and floor wall tiling
services;
-- other floor laying, wall covering and wall papering
services;

260
 CODE-7

Section
- Division
-Groups Short description Explanatory note
- Reporting
classes code
-- joinery and carpentry, fencing and railing, other
building completion and finishing services;
-- plumbing services;(the plumbing in a building consists
of the water and drainage pipes, baths, and toilets in it);
-- interior designing;
- Installation and assembly services
-- Telephone/mobile network equipment installation
services;
-- Electrical installation services;
--- electrical wiring and fitting services ;
--- fire alarm, burglar alarm system installation services;
--- residential antenna installation services;
--- other electrical installation services ;
-- Water plumbing and drain laying services;
-- Heating, ventilation and air-conditioning equipment
installation services;
-- Gas fitting installation services;
-- Insulation services;
-- Other installation services;
--- lift and escalator installation services
--- Other installation services n.i.e.
-- Assembly and erection of prefabricated constructions;

- Construction projects services;

- Other constructions for manufacturing;
2111
2112 Construction work abroad : Goods and services acquired from the compiling economy
from resident enterprise by non-resident construction
(debit.) enterprises: (debit.)

Acquisition of goods and services from resident enterprise by

non-resident construction enterprises;

- Construction services of building;

-- residential building;
-- non-residential building;
--- industrial building;
--- commercial building;
--- other non-residential building;
- Construction services of civil engineering works;
-- Highways (except elevated highways), streets, roads,
railways and airfield runways construction, repairs of
railway facilities and airfield facilities;
-- Bridges, flyover, metro rail, elevated highways and
tunnels;
-- Land improvement of engineering nature;
-- Harbors, waterways, dams, water mains and lines,
irrigation and other waterworks ;
--- aqueducts and other water supply conduits, except
pipelines;
--- harbors construction and repairs and similar
waterworks;
--- dams;
--- irrigation and flood control waterworks;
--- dragging waterworks;

261
 CODE-7

Section
- Division
-Groups Short description Explanatory note
- Reporting
classes code
-- Long-distance pipelines, communication and power
lines(cable);
-- Construction services of local pipelines and cables and
related works;
-- Construction services of sewage and water treatment
plants;
-- Construction services of mines and industrial plants ;
--- mining constructions;
--- power plants;
--- other industrial plants;
-- Outdoor sport and recreation facilities;
-- Other civil engineering works;

- Site preparation construction services;

-- demolition services; ( the demolition of a building is the
act of deliberately destroying it);
-- site formation and clearance services;
-- excavating and earthmoving services;
-- water well drilling and septic system installation services;
- Special trade construction services ;
-- Pile driving and foundation services;
-- Construction framing services;
--- building framing, roof framing, roofing and
waterproofing, concrete, structural steel erection,
masonry, scaffolding services;
--- other special trade construction services;
- Building completion and finishing services ;
-- glazing, plastering, painting and floor wall tiling services;
-- other floor laying, wall covering and wall papering
services;
-- joinery and carpentry, fencing and railing, other building
completion and finishing services;
-- plumbing services;(the plumbing in a building consists of
the water and drainage pipes, baths, and toilets in it);
- Installation and assembly services
-- Telephone/mobile network equipment installation
services;
-- Electrical installation services;
--- electrical wiring and fitting services ;
--- fire alarm, burglar alarm system installation services;
--- residential antenna installation services;
--- other electrical installation services ;
-- Water plumbing and drain laying services;
-- Heating, ventilation and air-conditioning equipment
installation services;
-- Gas fitting installation services;
-- Insulation services;
-- Other installation services;
--- lift and escalator installation services
--- Other installation services n.i.e.
-- Assembly and erection of prefabricated constructions;
- Construction projects services;
- Other constructions for manufacturing;
2113
22 Insurance services: Insurance services include services of providing

262
 CODE-7

Section
- Division
-Groups Short description Explanatory note
- Reporting
classes code
(a) Direct insurance: Direct insurance is between an
insurance company and the public. Direct insurance
consist: i) Marine insurance, ii) Non-marine insurance , iii)
life insurance and annuities, and iv) freight insurance
(b) Reinsurance, (c) auxiliary services to insurance,
(d) pension schemes, and (e) standardized guarantee
schemes.
In overview, the total value of insurance and pension
services is derived as the margin between the amounts
accruing to the companies (namely, premiums,
contributions, and supplements) and the amounts
accruing to the policyholders (namely claims and benefits).

N.B. Service portions of non-life insurance shall be reported

under following non-life insurance services code but
Premium or Claim portions of non-life insurance shall be
reported under code 5132 and 5133 respectively.
221 Marine insurance services: Marine insurance covers the loss or damage of ships,
Non-life: cargo, terminals, and any transport or cargo by which
property is transferred, acquired, or held between the
(Direct insurance) points of origin and final destination in sea. When goods
are transported by mail or courier, shipping insurance is
used instead.
2210 Marine insurance premium Marine insurance premium services payable by resident
services: Non-life: policy holder to non-resident insurance company;
- Payment premiums of marine insurance by resident policy
(Direct insurance) holder to nonresident insurance company abroad;
-- premiums on behalf of loss or damage of ships, cargo,
terminals, and any transport or cargo by which property is
transferred, acquired, or held between the points of origin
and final destination in sea as per policy;
-- any marine insurance premiums related service charges
payment to abroad;

2211 Marine insurance claim Marine insurance claim services payable by resident
services: Non-life insurance company to non-resident policy holder;
- Payment to abroad on account of claims of marine insurance
(Direct insurance) by resident insurance company to nonresident policy holder.

-- Claims on behalf of loss or damage of ships, cargo,

terminals, and any transport or cargo by which property is
transferred, acquired, or held between the points of origin
and final destination in sea as per policy;

-- any marine insurance claims related service charges

payment to abroad;

222 Non-marine insurance Non-Marine Insurance covers building insurance,

services: Non-life insurance for commercial risks, business interruption
insurance, electronic insurance, machinery insurance,
company and motoring legal protection i.e. corporate and
(Direct insurance) traffic related legal insurance, bad debt, surety and credit
insurance.
Type of nonlife insurance include accident and health

263
 CODE-7

Section
- Division
-Groups Short description Explanatory note
- Reporting
classes code
insurance, term life insurance, travel, aviation and other
transport insurance; fire and other property damage;
pecuniary loss; general liability insurance and other non-
life insurance services n.i.e.
Nonlife insurance is distinguished from life insurance in
that it pays benefits only if an insured event occurs. In
contrast to life insurance, term life insurance benefits are
payable only on the death or incapacity of the insured, and
so term life insurance is included in nonlife insurance.
Generally nonlife insurance cover against various events
or accidents resulting in damage to goods or property or
harm to persons as a result of natural or human cause –
fire, floods, crashes, collisions, sinkings, theft, violence,
accidents, sickness, and so forth- or against financial losses
resulting from events such as sickness, unemployment, and
accidents.
Some units, especially government units, may provide
guarantees against creditors defaulting in conditions that
have the same characteristics as nonlife insurance.
2220 Non-marine insurance Non-marine insurance premium services payable by resident
premium services: Non-life policy holder to non-resident insurance company;
- Payment premiums of non-marine insurance by resident
policy holder to non-resident insurance company abroad on
(Direct insurance) behalf of;
-- building insurance;
-- insurance for commercial risks;
-- business interruption insurance;
-- electronic insurance;
-- machinery insurance;
-- company and motoring legal protection i.e. corporate and
traffic related legal Insurance;
-- bad debt, surety and credit insurance;
-- accident and health insurance;
-- term life insurance;
-- travel, aviation and other transport insurance;
-- fire and other property damage to goods or property or harm
to persons as a result of natural or human cause – fire,
floods, crashes, collisions, sinking‟s, theft, violence,
accidents, sickness, and so forth- or against financial losses
resulting from events such as sickness, unemployment, and
accidents ;
-- pecuniary loss;
-- general liability insurance;
-- some units, especially government units, may provide
guarantees against creditors defaulting in conditions that
have the same characteristics as nonlife insurance
-- other non-life- non-marine insurance services n.i.e. payment
to abroad;
- Non-marine insurance premiums related service charges
payment to abroad;

2221 Non-marine insurance claim Non-marine insurance claim service payable by resident
services: Non-life insurance company to non-resident policy holders;
- Payment to abroad on account of claims of non-marine
insurance by resident insurance company to non-resident

264
 CODE-7

Section
- Division
-Groups Short description Explanatory note
- Reporting
classes code
(Direct insurance) insurance policy holder ;
-- building insurance;
-- insurance for commercial risks;
-- business interruption insurance;
-- electronic insurance;
-- machinery insurance;
-- company and motoring legal protection i.e. corporate and
traffic related legal insurance;
-- bad debt, surety and credit insurance;
-- accident and health insurance;
-- term life insurance;
-- travel, aviation and other transport insurance;
-- fire and other property damage to goods or property or harm
to persons as a result of natural or human cause – fire,
floods, crashes, collisions, sinking‟s, theft, violence,
accidents, sickness, and so forth- or against financial losses
resulting from events such as sickness, unemployment, and
accidents ;
-- pecuniary loss;
-- general liability insurance;
-- some units, especially government units, may provide
guarantees against creditors defaulting in conditions that
have the same characteristics as nonlife insurance
-- other non-life insurance services n.i.e payment to abroad;
-Non- marine insurance claims related service charges
payment to abroad;

223 Life insurance and Life insurance involves a stream of payments by the
annuities services: policyholder in return for a lump sum at end of the policy.
Annuities are the reverse, where a stream of payments is
(Direct insurance) made by the insurer in return for a lump sum at the
beginning of the policy.
2230 Life insurance and annuities Life insurance is a form of insurance in which a person makes
premium services: regular payments as premiums to an insurance company, in
return for a sum of money to be paid to them after a period of
time or to their family if they die as claims.
(Direct insurance) An annuity is an investment or insurance policy that pays
someone a fixed sum of money each year;

Life insurance premium services payable by resident policy

holders to non-resident insurance company;
- Payment to abroad on account of regular premiums of life
insurance by resident policy holder to non-resident
insurance company ;
- Payment regular premiums or fixed sum of money of
annuities by resident policy holder to non-resident policy
company;
- Life insurance and annuities premiums related service
charges payment to abroad;

2231 Life insurance and annuities Life insurance is a form of insurance in which a person makes
claim services: regular payments as premiums to an insurance company, in
return for a sum of money to be paid to them after a period of
time or to their family if they die as claims.
An annuity is an investment or insurance policy that pays

265
 CODE-7

Section
- Division
-Groups Short description Explanatory note
- Reporting
classes code
(Direct insurance) someone a fixed sum of money each year;

Life insurance claim services payable by resident insurance

company to non-resident policy holders;

- Payment to abroad on account of claims, supplements,

benefits, return for a lump sum at the end of the life insurance
policy or any time as per policy of the company by resident
life insurance company to non-resident policy holder;
- Payment to abroad on account of claims, supplements,
benefits, return for a lump sum at the end of the annuities
policy or any time as per policy of the company by resident
life insurance company to non-resident policy holder;
- Life insurance and annuities claims related service charges
payment to abroad;

224 Freight insurance : Definition of Freight insurance:

(Merchandise) Insurance coverage for goods during shipment. Freight
insurance can be purchased directly from a shipper or
from a third-party insurer. Freight insurance is a policy
(Direct insurance) that protects the policyholder from the loss of goods
during shipment. It is also known as cargo insurance.
Freight insurance covers possible damage and other losses
to items that are being shipped, often over long distances.
Freight insurance is often known as shipping insurance.
Customers: Both businesses and individuals purchase
freight insurance policies to protect against losses.
Importing and exporting businesses that ship large loads
of goods are frequent customers. Sometimes companies
that ship items offer freight insurance to recipients of the
items.
Forms of Coverage: Freight insurance can be purchased
as a temporary policy that covers shipments of specific
items in a short time period, or it can be purchased as full-
time insurance, which covers all items shipped over a
longer stretch of time.
2240 Freight insurance services: Freight insurance premiums/claims etc. payable on
international traded goods.
(Direct insurance) - Freight insurance services;
-- payments on account of annual premium by insurance
company ;
-- freight insurance premium related service charges;
- Freight insurance services;
-- payments on account of claims by policy holder ;
-- payments on account of freight insurance claims related
service charges;
- Freight insurance claims payable on FOB/CFR/CIF basis
export/import as per invoice or L/C condition;
225 Re-insurance: Reinsurance is insurance where both parties to the policy
are providers of insurance services.
Reinsurance allows insurance risk to be transferred from
one insurer to another. The transactions between the
direct insurer and the reinsurer are recorded as an
entirely separate set of transactions and no consolidation
takes place between the transactions of the direct insurer

266
 CODE-7

Section
- Division
-Groups Short description Explanatory note
- Reporting
classes code
as insurer of policies to its clients on the one hand and the
holder of a policy with the reinsurer on the other.

2250 Re-insurance premiums : Life Re-insurance premium services payable by resident life
insurance company to nonresident life insurance company;
- Payment on account of re-insurance premiums by resident
life insurance company or annuities insurer to nonresident
life insurance company abroad;
- Re-insurance premiums related service charges of life
insurance or insurer payment to abroad;
- any reinsured premiums component of life payment to
abroad shall be reported in this code;
2251 Re-insurance premiums : Re-insurance premium services of marine and non-marine
Non-life including freight payable by resident insurance company to
nonresident insurance company;
- Payment on account of re-insurance premiums of non-life
(marine and non-marine including freight) by resident
insurance company to nonresident insurance company
abroad;
- Re-insurance premiums related service(marine and non-
marine including freight) charges of nonlife insurance
payment to abroad;
- any reinsured premium component (marine and non-marine
including freight) of non-life payment to abroad shall be
reported in this code;
2252 Re-insurance claims : Life Re-insurance claim services payable by life insurance
company;
- Payments on account of claims of life insurance/annuities
by resident life insurance company or annuities insurer to
nonresident life insurance company abroad;
- Re-insurance claims related service charges of life insurance
or insurer payment to abroad;
- any reinsured claims component of life payment to abroad
shall be reported in this code;
2253 Re-insurance claims : Non- Re-insurance claims services of marine and non-marine
life including freight payable by resident insurance company to
nonresident insurance company;
- Payment on account of re-insurance claims of non-life
(marine and non-marine including freight) by resident
insurance company to nonresident insurance company
abroad;
- Re-insurance claims related service (marine and non-marine
including freight) charges of nonlife insurance payment to
abroad;
- any reinsured claims component (marine and non-marine
including freight) of non-life payment to abroad shall be
reported in this code;
226 Auxiliary insurance services Auxiliary insurance services comprise provision that are
closely related to insurance and pension fund operations.
2260 Auxiliary insurance services - Payments on account of Auxiliary insurance services;
-- insurance and pension related insurance agent

267
 CODE-7

Section
- Division
-Groups Short description Explanatory note
- Reporting
classes code
commissions;
-- insurance brokering and agency services;
-- insurance and pension related consultancy;
-- insurance and pension related evaluation, claim adjustment
and loss adjustment services;
-- insurance and pension related actuarial (relating to the
work of an actuary) services;
-- insurance and pension related salvage administration
services;
-- insurance and pension related regulatory and monitoring
services on indemnities and recovery services;
-- pension fund management services;
-- other services auxiliary to insurance and pensions;
227 Pension schemes Pension schemes include those operated with an
autonomous fund as well as funds that are not separate
units and unfunded pension schemes. Pensions may be
provided by the social security schemes, employer-related
schemes other than social security, and social assistance
schemes.
2270 Pension schemes Payments on account of contribution, supplements, benefits
etc. - Pension Schemes including social security schemes,
employer-related schemes other than social security and
social assistance schemes.

- Individual pension schemes services;

-- payments on account of gross contributions ;
-- payments on account of regular contributions ;
-- payments on account of supplements contribution ;
-- payments on account of benefits ;
-- adjustment for change in pension entitlements ;
- Group pension schemes services;
-- payments on account of gross contributions ;
-- payments on account of regular contributions ;
-- payments on account of supplements contribution ;
-- payments on account of benefits ;
-- adjustment for change in pension entitlements ;
- Other pension schemes services;
-- payments on account of gross contributions ;
-- payments on account of regular contributions ;
-- payments on account of supplements contribution ;
-- payments on account of benefits ;
-- adjustment for change in pension entitlements ;
228 Standardized guarantees Standardized Guarantees are issued in large numbers
along similar lines. Examples include export credit
guarantees and student loan guarantees.
2280 Standardized guarantees Payments on account of Standardized Guarantees such as
export credit guarantees and student loan guarantees charge
fees, meet claims and earn investment income in way parallel
to nonlife insurance, and the value of services, income, and
provisions, etc where a guarantor operating on a commercial
basis.
23 Financial Services Financial services cover financial intermediary and
auxiliary services (except those of insurance enterprise and
pension fund services), conducted between residents and
non-residents.

268
 CODE-7

Section
- Division
-Groups Short description Explanatory note
- Reporting
classes code
231 Explicitly charged and Explicitly charged and other financial services are cover
other financial services. bank commission and charges include deposit taking and
lending, letters of credit, credit card services, bankers
acceptances, lines of credit, financial leasing and foreign
exchange transactions, commissions and charges related to
financial leasing, other fees related to transactions in
securities factoring, underwriting, and clearing of
payments. Also included are financial advisory services,
custody of financial assets or bullion, financial asset
management, monitoring services, liquidity provision
services, risk assumption services other than insurance,
merger and acquisition services, credit rating services,
stock exchange services, and trust services, brokerage,
placement of issues, redemptions, arrangements of swaps,
options and other hedging instruments, commission of
commodity futures traders; and services related to assets
management, financial market operational and regulatory
services, security custody services etc.
2310 Bank commission, guarantee, Remittances payment to abroad on account of
and other related explicit - Commission and charges related to financial leasing,
charges; bankers‟ acceptances factoring, underwriting, and clearing
of payments;
- Difference in exchange rates etc;
- Fees related to letter of credit, back to back L/C, bankers
acceptances;
(except Back to Back L/C interest which is included other
investment income),
- Fees related to money transfer, and foreign exchange
transactions;
- Fees related to lines of credit, charge of credit report fees,
credit card related charge;
- Financial leasing underwritings, commissions and fees paid
for the arrangement of financial derivative contracts;
- Bank guarantee and securities related services;
- Other banking services n.i,e
-- bank charges and sundries such as bank charges, cost of
cable and other incidental charges ;
- Central banking services;
- Investment banking services;
-- service related to investment banking;
--- mergers and acquisition services;
--- corporate finance and venture capital services
--- other services related to investment banking;
- Postal giro, Banking and savings account services;
- Related other charges or fees n.i.e
- Legal expenses of banks;
- Bank guarantees or securities payments such as ;
-- minor guarantees or securities;
-- export guarantees or securities;
-- local project guarantees or securities, etc.;
-- any bank guarantees or securities refund;
- Bank guarantees and pledging of collateral in favour of
overseas bank branches and correspondents ;
2311 Deposit and lending related Remittances payment to abroad on account of
explicit charges. - Deposit taking and lending services;

269
 CODE-7

Section
- Division
-Groups Short description Explanatory note
- Reporting
classes code
-- deposits services;
--- deposit services to corporate and institutional
depositors;
--- deposit services to other depositors;
-- lending services;
--- credit-granting services;
--- guarantee towards repayments of foreign suppliers‟
credit;
--- credit card loan services;
--- other credit-granting services;
--- non-mortgage loan services for business purposes;
--- application and commitment fees;
--- front end fees, syndication fees, administration fees,
appraisal fees;
--- fees for one-off guarantees;
--- early/late repayment fees (excluding late repayment
of loan interest i.e. an increase in interest rates as a
result of late payment would not be classified as an
explicit fee) or penalties;
--- account charges, administration cost, lending cost
and margins; between interest payable and the
reference rate on loans deposits ;
-- Related other charges or fees n.i.e
- Repayment of guarantees by resident against suppliers‟
credit or foreign loan;

2312 Auxiliary explicit charges Remittances payment to abroad on account of

n.i.e - Financial advisory services;
- Trust and Custody of financial assets or bullion;
- Financial asset management and monitoring services;
- Liquidity provision services;
- Risk assumption services other than insurance;
- Merger and acquisition services;
- Credit rating services;
- Stock exchange services;
-- commission earnings of brokerage firms;
- Brokerage on financial instruments;
- Other charge related to transaction in securities:
-- securities brokerage; placement of issues; underwriting;
redemptions;
-- processing and clearing services of securities transactions;
- Commissions and fees paid for the arrangement of financial
derivative contracts;
- Arrangements of swaps, options and other hedging
instruments;
- Services related to assets management, financial market
operational and regulatory services, security custody
services;
- Syndicate , commitment fees, etc other than lending;
- Service charges on purchases of IMF resources;
-Margins on buying and selling transactions such as foreign
exchange, shares, bonds, notes, financial derivatives, and
other financial instruments are often bought and sold by
dealers, market-maker, foreign exchange bureaus, and other
intermediaries producing;

270
 CODE-7

Section
- Division
-Groups Short description Explanatory note
- Reporting
classes code
- Asset management cost deducted from property income
payable in the case of asset-holding entities;
- Margins between interest payable and the reference rate on
loans and deposits ;
- Leasing fees such as positioning fees etc;
- Survey fees;
- Portfolio management services;
- Services related to the administration of financial markets;
-- financial market operational, market regulatory, other
financial market administration services;
- Other services auxiliary to financial services;
-- financial consultancy, financial transactions processing
and clearinghouse services;
-- other services auxiliary to financial services;
- Services of holding financial assets;
-- services of holding financial assets, holding equity of
subsidiary companies, holding securities and other
assets of trusts and funds and similar financial entities;
- Any guarantees or securities penalty claims;
- Related other charges or fees n.i.e.;
2313 Payments other charges on Payments other charges on account of CFR basis import such
account of CFR/CIF basis as
import: - Document handling charges;
- FCA charges;
- Commission, fees etc
2314 Payments other charges on Payments other charges on account of direct/deemed export
account of direct/deemed bills discounting such as -- Commission, fees, charges etc
export bills discounting:
232 Other financial services Other financial services
2320 Refunds and rebates Remittances payment to abroad on account of
Refunds and rebates
(a) Short weight claim;
- Remittances against export or import claims;
- Loss in weights of goods, quality claims and difference in
prices etc.;
- Miscellaneous claims on export or import;

(b) Quality claim;

- Default;
- Moisture Claim;
- Late shipment penalty;
- Difference for payment at sight instead of after sight
(Usance) basis;
- Freight rebate (or difference in rebate);
- Refund against overpricing;
- Discount claims for shipment of Readymade Garments;
(c) Other refunds and rebate;
- Refund of import or export value to nonresident ;
- Other refund of financial services to nonresident;

2321 Earnest and securities money: Remittances payment to abroad on account of

- Any type of earnest or security (other than bank guarantee
or security) money payment to abroad by nonresident
enterprises/firms etc.
- Refund of securities money from nonresident ;

271
 CODE-7

Section
- Division
-Groups Short description Explanatory note
- Reporting
classes code
- Refund of earnest money from nonresident ;
- Non-refundable tender application money
- Others
24 Computer and Information Computer services consist of hardware and software-
Services related services and data-processing services.
Information services include news agency services and
other information provision services.
241 Computer Services Computer services consist of hardware and software-
related services, IT enabled services and data-processing
services.

(Note: The following services are excluded from computer

services:

a) Computer training courses not designed for a specific

user which are included in other personal, cultural, and
recreational services use are shown under the code 2630)

b) Charges for licenses to reproduce and/or distribute

software, which has been included in charges for the use of
intellectual properties are shown under the code 2511.

c) Leasing of computers without an operator is included in

operational leasing are shown under the code 2721.
2410 Information Technology (IT) Remittances payment to abroad on account of
Enabled Services
Business Process Outsourcing(BPO) and hosting services:
- Business Process Outsourcing(BPO);
-- Data entry; tabulation, and processing on a timesharing
basis;
-- Analysis, design, and programming of systems ready to
use;
--- web page development and design;
-- Call centre;
-- Graphic design; computer aided design/ drawing (cad);
-- Digital (on line, mobile etc.) content development and
management;
-- Animation (2d and 3d);
-- Geographic information systems (GIS);
-- Medical transcription services;
-- Finance & accounting outsourcing;
-- HR & Payroll outsourcing ;
-- Legal process outsourcing;
-- Supply chain management outsourcing;
-- Robotics process outsourcing;
-- IT management and services outsourcing;
-- Customer relationship management (CRM) outsourcing;
-- Digital content development and management;
-- Search engine optimization ;
-- Document conversion ;
-- Imaging and archiving including digital archiving of
physical records;
-- Server system management and maintenance;
-- Cyber security services;

272
 CODE-7

Section
- Division
-Groups Short description Explanatory note
- Reporting
classes code
-- Database management;
-- Virtual assistant ;
-- IT Helpdesk ;
-- Data security & big data management ;
-- E-health ;
-- Internet of Things (IOT);
-- Big data management;
-- Banking application services;
-- Capital market solution services;
-- E-commerce & Portals;
-- Education institute management application services;
-- Enterprise content management services;
-- E-governance services;
-- Enterprise Resource Planning (ERP) & integrated
business application;
-- Hospital management system services;
-- Real estate management system services;
-- Office management solution services;
-- POS & Inventory Management System Services;
-- Document management services;
-- Human resource processing services;
-- Internet Service Provider (ISP‟s) services;
--Web Listing;
-- Analytics ;
-- Augmented Reality;
- Other Business Process Outsourcing(BPO) related services;
- Hosting and information technology(IT)infrastructure
provisioning services:
-- website hosting services;
-- web page hosting services;
--- the provision of server space on the internet to host
clients „web page;
-- web domain services;
-- hosting clients‟ applications;
-- application service provisioning;
-- other hosting and IT infrastructure provisioning services;
2411 Computer and Information Remittances payment to abroad on account of
Technology (IT) consultancy Hardware and software consultancy implementation services,
and management services and Technical consultancy services related to software:
- Hardware and software consultancy and implementation
services, including management of subcontracted computer
services;
-- technical consultancy services related to software;
-- systems maintenance and other support services;
--- IT or computer training provided services;
( except IT or computer training courses not designed for a
specific user which shall be reported under code 2630)
-- IT support services and software maintenance services
-- IT Infrastructure planning, development, implementation
and maintenance services;
-- IT consultancy, and IT project management/ consultancy;
-- IT business process management services;

273
 CODE-7

Section
- Division
-Groups Short description Explanatory note
- Reporting
classes code
- Information technology(IT) design and development
services;
-- IT design and development services for applications;
-- IT design and development services for networks and
systems;
- Other computer or IT related consultancy;
- IT infrastructure and network management services;
-- network management services;
-- computer systems management services;
-- IT related other management services;
- Data recovery services, provision of advice and assistance
on matters related to the management of computer
resources;
-- provision of advice and assistance on matters related to the
management of computer resources;
-- database management;
- Systems maintenance and other support services;
- IT support and software maintenance services;
- Computer aided engineering;
- Remote IT maintenance;
- IT support and software maintenance;
- Computer facilities management provided to non-resident
and ITES services;
- Vendor fees or any other supervision charges or fees of
software;

2412 Import of computer software Remittances payment to abroad on account of

including turn-key basis Import payments of computer software
import of software - Customized software (however delivered) and related
(customized) licenses to use;
- The development, production, supply, and documentation of
customized software, including operating systems, made to
order for specific user;
- Customized software other all types;
-- operating systems, packaged;
-- network software, packaged;
-- database management software, packaged;
-- development tools and programming languages software,
packaged;
-- general business productivity and home use applications,
packaged;
-- other application software, packaged;
-- software originals;
-- system software downloads;
-- application software downloads;
-- on-line software;
- turn-key basis import of software i.e. import of software on
contra port merchanting trade service

- Customization of third party developed/open sourced

software by local companies to fit the need of individual
users;
2413 Import of computer software Remittances payment to abroad on account of
including turn-key basis Import payments of computer software (non-customized):
import of software (non-

274
 CODE-7

Section
- Division
-Groups Short description Explanatory note
- Reporting
classes code
customized) - Non-customized (mass-produced) software
-- downloaded or otherwise electronically delivered,
whether with a periodic license fee or a single payment;
-- provided on physical media/on a storage device with
periodic license fee
-- provided on physical media with right to perpetual use;
-- sales and purchases of originals and ownership rights for
software systems and applications;
- Non-customized software other all types;
-- operating systems, packaged;
-- network software, packaged;
-- database management software, packaged;
-- development tools and programming languages software,
packaged;
-- general business productivity and home use applications,
packaged;
-- other application software, packaged;
-- software originals;
-- system software downloads;
-- application software downloads;
-- on-line software;

2414 Installation concerning Installation payments for concerning hardware and software,
hardware and software, maintenance and repairs of computers and peripheral
maintenance and repairs of equipment services:
computers and peripheral
equipment services - Hardware and software installation, including installation
of mainframes and central computing units;
- Maintenance and repairs of computers and peripheral
equipment;
- Installation of personal computers and peripheral
equipment;
- Hardware maintenance;
- Installation, maintenance and repairs of computers all types;
- Technical assistance on computing services;
(not as grant but as provided by the entity that employs the
personnel delivering the services)
242 Information services Information services
Information Services include news agency services, such as
the provision of news, photographs and feature articles to
media, direct non-bulk subscriptions to newspapers and
periodical, and other information provision services etc.

(Excluded bulk newspapers and periodicals which are

included under general merchandise.)

2420 Remuneration of Payments for remuneration of journalists/authors:

journalists/authors - Earnings of journalists and writers;
-- for contribution in foreign magazines, news papers, journal
etc.
-- book translation services;
-- advance payments or reimbursement of such related
services;
2421 News agency, library and Payments for News agency, library and archive services;
archive services

275
 CODE-7

Section
- Division
-Groups Short description Explanatory note
- Reporting
classes code
-News agents and correspondents agency services:
-- provision of news, photographs, and feature articles to the
media
--- news agency services to newspapers and periodicals;
--- news agency services to audiovisual media;
--- news agent commission;
-- advance payments or reimbursement of such related
services;
- Library and archive services to domestic news papers and
periodicals by non-residents.
-- library services;
-- archive services;
-- advance payments or reimbursement of such related
services;

2422 Subscription to news papers Payments for Subscription to news papers and periodicals:
and periodicals
- Direct non-bulk subscriptions to newspapers and
periodicals, whether by mail, electronic transmission, or other
means;
- purchase non-bulk books, newspapers and periodicals
through online business services;
- purchase non-bulk books, newspapers and periodicals
through other than online business services;
- Cost of subscription of news items, features, articles of
foreign news agencies;
- Subscription fee for academic/research journals to be
procured from abroad by public universities and medical
colleges, recognized national research/training institutions;
-- public universities and medical colleges, recognized
national research/training institutions, University Grants
Commission (UGC) approved private universities and
Govt. approved private medical colleges;
- Any fees or charges to published in foreign journals and
newspapers etc.;
- Advance payments or reimbursement of such related
services;
2423 Other information provision Payments for Other information provision services:
services
- Database services:
-- database conception, data storage, and the dissemination
of data and databases (including directories and mailing
list); both online and through magnetic;
- Optical or printed media;
- Web search portals content (search engine services that
find internet addresses for clients who input keyword queries);
- On-line content services;
-- on-line text based information services;
--- on-line books;
--- on-line newspapers and periodicals;
-- on-line audio content;
--- musical audio downloads;
--- streamed audio content;
-- on-line video content;
--- films and other video downloads;

276
 CODE-7

Section
- Division
-Groups Short description Explanatory note
- Reporting
classes code
--- steamed video downloads;
-- on-line software downloads;
--- system software downloads;
--- application software downloads;
-- on-line courses services to use server;
-- other on-line content;
--- on-line games;
--- on-line software;
--- on-line adult content;
- Other on-line content provision services etc.;
25 Charges for the use of Charges for the intellectual properties cover transaction
intellectual properties n.i.e. between residents and non-residents associated with the
authorized use of intangible non-produced non-financial
assets and proprietary rights such as patents, copyright,
trademarks, industrial processes etc. and with the use
through licensing agreement of produced originals or
prototypes such as manuscripts and films.
251 Charges for the use of Charges for the intellectual properties cover transaction
intellectual properties n.i.e. between residents and non-residents associated with the
authorized use of intangible non-produced non-financial
assets and proprietary rights such as patents, copyright,
trademarks, industrial processes etc. and with the use
through licensing agreement of produced originals or
prototypes such as manuscripts and films.

These right can arise from research and development, as

well as from marketing and Charges for licenses to
reproduce and / or distribute (or both) intellectual property
embodied in produced originals or prototypes.

2510 Charges for the use of Payments for Charges for the use of proprietary right
proprietary right
- Royalties;
(These right can arise from -- Royalties are payments made to authors and musicians
research and development, as when their work is sold or performed. They usually pay a
well as from marketing) fixed percentage of the profits from these sales or
performances.;
- Charges for the use of proprietary rights;
-- Rights can arise from research and development, as well
as from marketing;

- Patents;
-- A patent is official right to be the only person or
company allowed to make or sell a new product for a
certain period of time
- Copyrights;
-- charges of copy right on books and manuscripts;
-- charges of copy right on computer software;
-- charges of copy right on cinematographic works;
-- charges of copy right on sound recordings;
-- charges of copy right on live performances and television
/ cable/ satellite broadcast;
- Trademarks;
-- A is trademark is a name or symbol that a company uses
on its products and that cannot legally be used by another

277
 CODE-7

Section
- Division
-Groups Short description Explanatory note
- Reporting
classes code
company.
- Industrial processes and designs;
--- charges of trade secrets;
--- charges of franchises, trademark revenue, payments for
use of brand names, and so forth include aspects of
property income and aspects of services;
(such as the active processes, marketing, and quality
control).
- Originals and ownership rights for software systems and
applications;
- Royalties of other intellectual property;
- Fees or charges for fishing rights;
2511 Licensing services for the Payments for Licensing services for the right to use reproduce
right to use reproduce and / or and / or distribute(or both) intellectual property and similar
distribute(or both) intellectual products:
property and similar products
- Charges for licenses to reproduce and / or distribute( or both)
intellectual property embodied in produced originals or
prototypes;
-- licensing services for the right to use of books and
manuscripts;
-- licensing services for the right to use of cinematographic
works, and sound recording, films related rights and other
related rights;
-- licensing services for the right to use of live
performances and television / cable/ satellite broadcast;
-- licensing services for the right to use of credit card/visa
card etc;
- Charges for licenses for the right to use computer software
and databases;
-- licensing services for the right to use all types of
customized and non-customized computer software;
-- licensing services for the right to use databases;
- Charges for licenses for the right to use entertainment,
literary or artistic originals;
-- licensing services for the right to use entertainment, literary
or artistic originals;
- Licensing services for the right to use research and
development (R&D);
- Licensing services for the right to use trademarks and
franchises;
- Licensing services for the right to use mineral exploration
and evaluation;
- Licensing services for the right to use other intellectual
property products;
- Technology transfer: technology transfer is accomplished
through licensing intellectual property (IP) to companies
that have the resources and desire to develop and produce
the technology for specific applications. In the form of cash
fees and/or equity and/or royalties on earned revenues for
the products or services that were licensed.
26 Personal, Cultural and Personal, cultural and recreational services consists of
Recreational Services (i) audiovisual and related services and
(ii) Other Personal, cultural and recreational services.
Audiovisual and related services consist of services and

278
 CODE-7

Section
- Division
-Groups Short description Explanatory note
- Reporting
classes code
fees related to the production of motion pictures.
Other cultural and recreational services include health
services, education services, and others.
262 Audiovisual services Audiovisual and related services consist of services and
fees related to the production of motion pictures.
2620 Audio Visual and related Payments for Audio Visual and related services;
services
- Produced of motion pictures services charges and fees;
-- on film or motion picture or videotape, disk, or
transmitted electronically, etc.;
-- motion picture, videotape, radio and television
programme (live or on tape) production services;
-- motion picture, videotape, radio and television
programme originals;
-- musical/sound recordings services(live or on tape) ;
sound recording originals;
- Motion picture, videotape and television programme
distribution services;
- Motion picture projection services;
- Audiovisual post-production services;
-- audiovisual editing services;
-- transfers and duplication of masters services;
-- colour correction and digital restoration services;
-- animation services;
-- captioning titling and subtitling services;
-- sound editing and design services;
-- other post-production services;

- Rental of audiovisual and related products services;

- Charges for access to encrypted television channels such as
cable and satellite services;
- Fees to actors, directors, and producers involved with
theatrical and musical productions services;
- Charges or fees of mass-produced recording and manuscripts
that are purchased or sold outright or for perpetual use if
downloaded (i.e. Delivered electronically) services ;
- Charges or fees of CD-ROM, disk, paper, and so forth
products obtained through a license to use( other than when
conveying perpetual use), as is the use of other online
content related to audio and visual media services;
- Purchases and sales of original manuscripts, sound
recordings, films and so forth;

263 Other personal, cultural Other personal, cultural and recreational services include
and recreational services health services, education services, and others.
(health services or education services provided to
nonresidents who are present in the territory of the service
provider are included in travel)
2630 Other personal, cultural and Payments for Other personal, cultural and recreational
recreational services services:

a) Health services:
- Charges /fees for health services provided by hospitals,
doctors, nurses and paramedical and similar personnel;
- Charges /fees for health services provided by laboratory and

279
 CODE-7

Section
- Division
-Groups Short description Explanatory note
- Reporting
classes code
similar services, whether rendered remotely or on-site;
- Inpatient (surgical, gynecological and obstetrical, psychiatric
and others) services;
- Medical and dental services;
- Other human health services;
- Residential care services for the elderly and disabled;
- Charges /fees for medical cheek-up/ medical examination for
migrant workers by hospitals, diagnostic center;
b) Education services:
- charges /fees for education services comprise services
relating to education;
- correspondence courses and education via television or the
internet;
- correspondence courses and education by teachers and so
forth who supply services directly in host economies;
- computer training courses not designed for a specific user;
- Examination of GRE, SAT, TOFEL,GMAT, Application
fees, registration fees, etc. in connection with admission into
foreign educational institutions who supply services directly
in host economies;
c) Other personal, cultural, and recreational services:
- charges /fees for those associated with museums and other
cultural;
- museum and preservation services of historical site and
buildings;
- botanical, zoological and nature reserve services;
- charges /fees for those associated with sporting;
- fees and prize of athletes; services of athletes, and support
services related to sports and recreation;
- charges or fees of sporting events, circuses, other similar
events services;
-sports and recreational sports event promotion and
organization (sports clubs) services;
- sports and recreational sports facility operation services;
- other sports and recreational sports services;
- charges /fees for those with gambling, recreational
activities; and other amusement services ;
- gambling and betting services;
- online gambling services;
- other gambling and betting services;
- The amount paid for lottery tickets or placed in bets:
-- a service charge payable by the unit organizing the
lottery or gambling (this charge may also have to cover
taxes on gambling);
-- transfer to cover the amounts payable to the winners and ,
in some cases, amounts payable to charities;
- amusement park and similar attraction services;
(Amusement is the pleasure that you get from being
entertained or from doing something interesting.)
- coin operated amusement machine services;
- other recreation and amusement services n.i.e.;
- charges /fees for those with performing arts and other live
entertainment event presentation promotion activities;
- performing arts event promotion and organization services;
- performing arts event production and presentation services;

280
 CODE-7

Section
- Division
-Groups Short description Explanatory note
- Reporting
classes code
- performing arts facility operation services;
- other performing arts and live entertainment services;
- charges /fees for those with services of performing and other
artists;
- services of performing artists;
- services of authors, composers, sculptors and other artists,
except performing artists;
- original works of authors, composers and other artists except
performing artists, painters and sculptors;
- Other social services with accommodation;
- Social services without accommodation for the elderly and
disabled;
- Other social services without accommodation;

- Refund of such above services such as refund of application

fees advance admission fees etc.
27 Other Business Services Other business services cover various categories of
services transactions between residents and non-residents
other than those mentioned above. It comprises:
(i) Trade-related services;
(ii) Operating leasing;
(iii) Professional and management consulting
services;
(iv) Research and development services;
(v) Technical, Waste treatment and depollution,
agricultural, and mining services, and Other
business services;

271 Trade related services: Trade-related services cover merchanting and other trade-
related services.
i) 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 the value of the goods when acquired and the
value when sold is to be recorded as the value of the
merchanting services provided.
ii) Other trade-related services.
2710 Merchanting services: Payments for Merchanting services:

- Merchanting covers earnings on goods transactions of

resident merchant with a non-resident. 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. Resale gross
value reported shall be reported in this code.
-- turn-key basis merchandise import;
(except turn-key basis software import);
-- Temporary import;
-- other merchandise import out of general merchandise ;
2711 Other trade related services: Payments for Other trade related services;

- Commissions on goods and service transactions payable as

merchants commodity brokers, dealers, auctioneers (an
auction is a public sale where goods are sold to the person

281
 CODE-7

Section
- Division
-Groups Short description Explanatory note
- Reporting
classes code
who offers the highest price), and commission agents etc in
connection with goods transactions between resident and
nonresident;
-- auctioneer‟s fee or agent‟s commission on sales of ship,
aircraft, and other goods;
-- any trader‟s margin on CFR/CIF L/C or contract basis
shall be reported in this code;
-- fees and commissions on account of services performed
by resident agents;
-- fees and commissions on account of services performed
by merchants;
-- fees and commissions on account of services performed
by commodity brokers;
-- fees and commissions on account of services performed
by commodity dealers;
-- fees and commissions on account of services performed
by auctioneers;
-- fees and commissions on account of services performed
by commission agents etc.;
-- buying house commission;
- Wholesale trade services;
-- wholesale trade services, except on a fee or contract basis;
-- wholesale trade services on a fee or contract basis;
- Retail trade services;
-- non-specialized store retail trade services;
-- special store retail trade services;
-- mail order or internet retail trade services;
-- other non-store retail trade services;
-- retail trade services on a fee or contract basis;
- On-line trade services;
-- purchase of goods through online trade system, other than
payment by international credit cards;
-- purchase of goods through online trade system, payment
through international credit cards;
- Other trade related services n.i,e. such as;
-- any margins, discounts, incentive etc. not included in the
FOB price of the goods;
- Commission of commodity futures traders;
2712 Pre-shipment inspection and Payments for Pre-shipment inspection and other trade related
other trade related inspection inspection services:
services: - Pre-shipment inspection fees(on a fee or contract basis) in
connection with goods transactions between resident and non-
resident.
- Any other inspection fees (on a fee or contract basis)
advance payments or reimbursed in connection with goods
transactions between resident and non-resident;
- Import related goods inspection services ( on a charges or
fees or commissions or contract basis)

272 Operating leasing services : Operating leasing is the activity of renting out produced
assets under arrangements that provide use of tangible
assets to the lessee, but not involve the transfer of the bulk
of risks and rewards of ownership to the lessee. Operating
leasing may also be called leasing or rental services of
specified produced assets, such as building or equipment.

282
 CODE-7

Section
- Division
-Groups Short description Explanatory note
- Reporting
classes code
Rental is also used as a term for the amounts payable
under operating leases for produced assets, and is a
service.
Operating leasing can be identified by the following
characteristics:
(a) The lessor, or owner of the equipment, normally
maintains a stock of assets in good working order that can
be hired on demand, or at short notice, by users;
(b) The assets may be rented out for varying periods of
time. The lessee may renew the rental when the period
expires; and
(c) The lessor is frequently responsible for the
maintenance and repair of the asset as part of the service
that is provided to the lessee. The lessor must normally be
a specialist in the operation of the asset and may also
undertake to replace the equipment in the event of a
serious or prolonged breakdown.

Thus, in addition to the provision of an asset, the service

provided under operating leasing by the lessor includes
other elements, such as convenience and security,
servicing, and back-up facilities.

2720 Operating leasing or rental Payments for operating leasing or rental and charters services
and charters services without without crew:
crew: -Leasing or rental and charters services concerning transport
equipment without crew;
(concerning transport -- Leasing or rental and charters services concerning ships,
equipment) vessels;
-- Leasing or rental and charters services concerning aircraft;
-- Leasing or rental and charters services concerning cars and
light vans;
-- Leasing or rental services concerning goods transport motor
vehicles;
-- Leasing or rental and charters services concerning railway
cars;
-- Leasing or rental and charters services concerning other
land transport equipment;
-- Leasing or rental and charters services concerning
containers without operator;
-- Leasing or rental and charters services concerning rigs
without operator;
-- Other transport equipments n.i.e.
2721 Operating Leasing services (a) Payment of leasing or rental charters services
concerning other type of concerning other type of machinery and equipment
equipment and other goods without an operator:
without an operator: - Leasing or rental and charters services concerning
agricultural machinery and equipment;
- Leasing or rental and charters services concerning
construction machinery and equipment;
- Leasing or rental and charters services concerning office
machinery and equipment(except computers);
- Leasing or rental and charters services concerning
computers without operator;
- Leasing or rental and charters services concerning

283
 CODE-7

Section
- Division
-Groups Short description Explanatory note
- Reporting
classes code
telecommunications equipment without operator;
(telecommunication line or capacity)
- Leasing or rental and charters services concerning other
machinery and equipment n. i.e.;

(b) Payments for operating leasing or rental and charters

services concerning other goods without an operator:

- Leasing or rental and charters services concerning

televisions, radios, video cassette recorders and related
equipment and accessories;
- Leasing or rental and charters services concerning
videotapes and disks;
- Leasing or rental and charters services concerning furniture
and other household appliances;
- Leasing or rental and charters services concerning pleasure
and leisure equipment;
- Leasing or rental and charters services concerning
household linen;
- Leasing or rental and charters services concerning textiles,
clothing and footwear;
- Leasing or rental and charters services concerning do-it-
yourself machinery and equipment;
- Leasing or rental and charters services concerning other
goods n. i.e.;
2723
273 Other miscellaneous Other miscellaneous services:
services: a) Professional and management consulting services,
b) Research and development services,
c) Technical services,
d) Waste treatment and depollution, agricultural, and
mining services, and
e) Other business services.
2730 Legal services: Payments for Legal services :
- Legal advisory and representation services concerning
(under professional and criminal law;
management consulting - Legal advisory and representation services concerning other
services) fields of law;
- Legal documentation and certification services;
- Other legal services
-- legal advisory and representation services concerning
other legal services;
-- arbitration and conciliation services;
-- other legal services n.i.e. such as court fees etc.;
2731 Accounting, auditing, book Payments for Accounting, auditing, book keeping, tax
keeping, tax consultancy and consultancy and other related service:
other related service: - Accounting, auditing, book keeping services;
-- financial auditing services;
(under professional and -- accounting services;
management consulting -- bookkeeping services;
services) -- payroll services;
- Tax consultancy and preparation services;
-- corporate tax consulting and preparation services;
-- individual tax preparation and planning services;
- Insolvency and receivership services;

284
 CODE-7

Section
- Division
-Groups Short description Explanatory note
- Reporting
classes code
2732 Management consulting, Payments for Management consulting, managerial, public
managerial, public relation relation services:
services:
- Management consulting management services;
( under professional and -- strategic management consulting services;
management consulting -- financial management consulting services;
services) -- human resources management consulting services;
---recruitment services including collecting information,
(Services for the general Matching qualification and cross verification;
management of a branch , -- marketing management consulting services;
subsidiary, or associate -- supply chain and other management consulting services;
provided by a parent -- business process management consulting services;
enterprise or other affiliated -- operations management consulting services;
enterprise) -- head office services such as managerial services;
-- cost of training and consulting services;
-- ancillary services provided by affiliated enterprises;
-- costs of training and consultancy services as per relevant
contract with the foreign trainer/consultant,
- Business consulting services;
-- public relations services;
-- other business consulting services;
- Other management services except construction project
management;
- Other consulting services other than architectural,
engineering and other technical consulting services;
- Photography services and photographic processing services;
-- photography services and event videography services;
--- portrait photography services;
--- advertising and related photography services;
--- event photography and event videography services;
--- specialty photography services;
--- restoration and retouching services of photography;
--- other photography services;
-- photography processing services;
- Other professional services;
-- original compilation of facts/information;
-- translation and interpretation services;
-- trademarks and franchises;
-- other professional services n.i.e.;
- Veterinary services;
-- veterinary services for pet animals;
-- veterinary services for livestock;
-- other veterinary services;

2733 Advertising, market research , Payments for Advertising, market research , and public
and public opinion polling opinion polling services:
services:
through print and electronic - Advertising services through print media and electronic
media media;
-- full services advertising;
(under professional and -- direct marketing and direct mail services;
management consulting -- exhibition services;
services) -- other advertising services;
-- cost of advertisement for products in electronic media;
-- participation fees for trade fair, stall booking fees of trade

285
 CODE-7

Section
- Division
-Groups Short description Explanatory note
- Reporting
classes code
fair;
- Purchase or sale of advertising space or time, on commission
through print media and electronic media;
- Sale of advertising space or time (except on commission);
-- sale of advertising space in print media(except on
commission);
-- sale of TV/ radio advertising time(except on
commission);
-- sale of other advertising space or time through print
media and electronic media (except on commission);
-- website advertising services;
-- sale of other advertising space or time (except on
commission);
- Market research , and public opinion polling services;
- Advance payment of such related services;
2734 Research and development Payments for Research and development services:
services:
- Research and experimental development services in natural
sciences and engineering:
(Covers those services -- Basic research services in natural sciences and
associated with basic engineering;
research, applied research --- basic research services in physical sciences, chemistry
and experimental and biology;
development of new --- basic research services in biotechnology;
products and processes. --- basic research services in engineering and technology;
Services associated with the --- basic research services in medical sciences and
science, social science and pharmacy;
humanities are also covered. --- basic research services in agricultural sciences;
Also included is commercial --- basic research services in other natural sciences;
research related to -- Applied research services in natural sciences and
electronics, pharmaceuticals engineering;
and biotechnological.) --- applied research services in physical sciences, chemistry
and biology;
--- applied research services in biotechnology;
--- applied research services in engineering and
technology;
--- applied research services in medical sciences and
pharmacy;
--- applied research services in agricultural sciences;
--- applied research services in other natural sciences;
-- Experimental development services in natural sciences and
engineering;
--- experimental development services in physical sciences,
chemistry and biology;
--- experimental development services in biotechnology;
--- experimental development services in engineering and
technology;
--- experimental development services in medical sciences
and pharmacy;
--- experimental development services in agricultural
sciences;
--- experimental development services in other natural
sciences;
- Research and experimental development services in social
sciences and humanities:

286
 CODE-7

Section
- Division
-Groups Short description Explanatory note
- Reporting
classes code
-- Basic research services in social sciences and humanities;
--- basic research services in psychology;
--- basic research services in economics;
--- basic research services in law;
--- basic research services in languages and literature;
--- basic research services in other social sciences and
humanities;
-- Applied research services in social sciences and
humanities;
--- applied research services in psychology;
--- applied research services in economics;
--- applied research services in law;
--- applied research services in language and literature;
--- applied research services in other social sciences and
humanities;
-- Experimental development services in social sciences and
humanities;
--- experimental development services in psychology;
--- experimental development services in economics;
--- experimental development services in law;
--- experimental development services in languages and
literature;
--- experimental development services in other social
sciences and humanities;
- Interdisciplinary research and experimental development
services;
( Interdisciplinary means involving more than one academic
subject)
-- Interdisciplinary research and experimental development
services;
--- Interdisciplinary basic research services;
--- Interdisciplinary applied research services;
--- Interdisciplinary experimental development services;
- Research and development originals:
-- experimental development of new products;
- Development of operating systems that represent
technological advances;
- Commercial research related to electronics,
pharmaceuticals, and Biotechnology;
- Other product development that may give rise to patents;
- Outright(complete and total) sales of the results of research
and development;

2735 Architectural, engineering, Payments for Architectural, engineering, and other technical
and other technical services: services:

- Architectural services, urban and land planning, and

(technical services) landscape architectural services;
-- Architectural services and advisory services;
--- architectural advisory services;
--- architectural services for residential building projects;
--- architectural services for non-residential building
projects;
--- historical restoration architectural services;
-- Urban and land planning services;

287
 CODE-7

Section
- Division
-Groups Short description Explanatory note
- Reporting
classes code
--- urban planning services;
--- rural land planning services;
--- project site master planning services;
-- Landscape architectural services and advisory services;
--- Landscape architectural advisory services;
--- Landscape architectural services;
- Engineering services;
-- Engineering advisory services;
-- Engineering services for specific projects;
--- Engineering services for building projects;
--- Engineering services for industrial and manufacturing
projects;
--- Engineering services for transportation projects;
--- Engineering services for power projects;
--- Engineering services for telecommunication and
broadcasting projects;
--- Engineering services for waste management projects
(hazardous and non-hazardous);
--- Engineering services for water, sewerage and drainage
projects;
--- Engineering services for dams, bridges, airports,
turnkey project etc;
--- Engineering services for other projects;
- Project management services :
-- Technical and management services for construction
projects;
-- Technical and management services for all type
installations (except computer installations);
-- Technical and management services for other various
projects;
-- Any all other consultancy services for various development
project;

- Scientific and other technical services;

-- Geological, geophysical and other prospecting services;
--- geological and geophysical consulting services;
--- geophysical services;
--- mineral exploration and evaluation;
-- Surface surveying and map-making services;
--- surface surveying services ;
--- map-making services;
-- Weather forecasting and meteorological services;
-- Technical testing and analysis services;
--- composition and purity testing and analysis services;
--- testing and analysis services of physical properties;
--- testing and analysis services of integrated mechanical
and electrical systems;
--- technical inspection services of road transport vehicles;
--- other technical testing and analysis services;
- Other technical services;
-- Specialty design services;
--- interior design services;
--- industrial design services;
--- other specialty design services;
-- Design originals; all types construction related design

288
 CODE-7

Section
- Division
-Groups Short description Explanatory note
- Reporting
classes code
-- Scientific and technical consulting services;
--- environmental related technical consulting services;
--- dams, bridges, airports, turnkey project etc related
technical consulting, and supervision services;
--- architectural design of urban and rural development
projects;
--- planning and project design ;
--- agricultural related technical consulting services;
--- mining related technical consulting services;
--- veterinary related technical consulting services;
--- other scientific and technical consulting services n. i.e.;
- Technical assistance on all other business services, category
of architectural, engineering, and other technical nature;
(not as grant but as provided by the entity that employs the
personnel delivering the services)
- Advance related technical consulting services.
2736 Waste treatment and Payments for Waste treatment and depollution, other
depollution, other environmental protection, agricultural, hunting, forestry,
environmental protection, fishing, and mining services:
agricultural, hunting, forestry, (under professional and management consulting services)
fishing, and mining services
- Waste collection;
-- Collection services of hazardous waste;
--- collection services of hazardous medical and other
bio-hazardous waste;
--- collection services of industrial hazardous waste
(except medical and other bio-hazardous waste);
--- collection services of other hazardous waste;
-- Collection services of non-hazardous recyclable
materials;
--- Collection services of non-hazardous recyclable
materials, residential;
--- Collection services of non-hazardous recyclable
materials, other;
-- General waste collection services;
--- General waste collection services, residential;
--- General waste collection services, other;
- Waste treatment and disposal;
-- Waste preparation, consolidation and storage services;
--- hazardous waste preparation, consolidation and storage
services;
--- ship-breaking and dismantling of works services;
--- non-hazardous recyclable materials preparation,
consolidation and storage services;
--- other non-hazardous waste preparation, consolidation
and storage services;
-- Hazardous waste treatment and disposal services;
--- hazardous waste treatment services;
--- hazardous waste disposal services;
-- Non-hazardous waste treatment and disposal services;
--- sanitary landfill services, non-hazardous waste;
--- other landfill services, non-hazardous waste;
--- incineration of non-hazardous waste;
--- other non-hazardous waste treatment and disposal
services;

289
 CODE-7

Section
- Division
-Groups Short description Explanatory note
- Reporting
classes code
- Remediation services;
-- Site remediation and clean-up services;
--- site remediation and clean-up services, air;
--- site remediation and clean-up services, surface water;
--- site remediation and clean-up services, soil and ground
water;
-- Containment, control and monitoring services and other
site remediation services n. i.e.;
-- Building remediation services;
-- Other remediation services n. i.e.;
- Sanitation and similar services;
-- Sweeping and snow removal services;
-- Other sanitation services;
- Sewerage, sewage treatment and septic tank cleaning
services;
-- Sewerage and sewage treatment services;
-- Septic tank emptying and cleaning services;
- Other environmental protection services n. i.e.;
-- Production of carbon offsets or carbon sequestration
services;
-- Agricultural crop e.g. protection against insects and
diseases, increasing harvest yields, balanced fertilization,
veterinary, forestry services etc ;
- Support and operation services to agriculture, hunting,
forestry and fishing:
-- Support and operation services to crop production;
--- post-harvest crop, seed processing services;
--- crop production services on inputs owned by others;
--- other support services to crop production;
-- Animal husbandry services;
--- farm animal husbandry services on inputs owned by
others;
--- support services to farm animal husbandry;
--- other animal husbandry services;
-- Support and operation services to hunting;
--- hunting services on resources owned by others;
--- support services to hunting;
-- Support and operation services to forestry and logging;
--- forestry and logging services on inputs owned by
others;
--- support services to forestry and logging;
-- Support and operation services to fishing;
--- fishing services on resources and on inputs owned by
others;
--- support services to fishing and aquaculture;
- Support and operation services to mining;
(except mining construction services which shall be reported
under code 2110 or 2112 and mining related technical
consulting services which shall be reported under code 2735)
-- Support services to mining;
--- support services to oil, gas extraction and other mining;
--- oil, gas extraction and other mining services on
resources owned by others;

2737 Agency commission: Payments for Agency commission (other than indenting

290
 CODE-7

Section
- Division
-Groups Short description Explanatory note
- Reporting
classes code
commission):
(except freight agent, travel
agent, insurance agent, and (except freight agent, travel agent, insurance agent, and
securities- brokerage agent securities- brokerage agent etc.)
etc.)
- Agency commission of commercial trade agent and other
business services agents;
(excluding other trade related services, freight agent, travel
agent, etc)
- Advance payment of such related services.
- Employment of overseas agents etc commission;
2738 Indenting commission: Remittances payment to abroad on account of
- Commission etc. payment by agents of importers/ indentors;

2739
2740 Real estate services Payments for Real estate services:
- Real estate services involving own or leased property;
-- rental or leasing services involving own or leased
residential property, non-residential property;
- Trade services of buildings;
-- trade services of residential buildings, non-residential
buildings, time-share properties, and vacant and
subdivided land;
- Real estate services on a fee or contract basis;
-- residential property, non-residential property, and
time-share property management services on a fee or
contract basis;
--- residential building sales, non-residential building
sales, and sale of time-share properties on a fee or
contract basis;
--- land sales on a fee or contract basis;
--- real estate appraisal services on a fee or contract basis;

2741 Advertising services in online Remittances payments to abroad through international credit
platform: cards/other than international credit cards on account of

(under professional and - Advertise published in online platform through Google,

management consulting Facebook, Youtube, Bing Ads, Linkedin Ads etc.
services)
2742
2743 Import of samples : Remittances payment to abroad on account of
(Sample: there are no - sample value payment on behalf of import;
commercial value)
2744 Maintenance, Payment for Maintenance, repair(repairing/re-conditioning/
repair(repairing/re- improvements) and installation (other than construction)
conditioning/ improvements) services (includes any parts or materials supplied by the
and installation (other than repairer or other and included in the charge if not identified)
construction services)
services: Maintenance and repair services of fabricated metal
products, machinery and equipments:
- Maintenance and repair services of fabricated metal
products, commercial and industrial machinery and
(except construction, equipments;
transportation, - Maintenance and repair services of office and accounting

291
 CODE-7

Section
- Division
-Groups Short description Explanatory note
- Reporting
classes code
telecommunication and machinery, and other machinery and equipments;
computer maintenance and - Maintenance and repair of computers and peripheral
installation services.) equipment (except transaction of under code: 2414);
- Maintenance and repair of transport machinery and
equipment (except transaction of under code: 0041,0141,
0241, 0341);
- Repair services other goods;
Installation (other than construction services:
- Installation services of fabricated metal products, except
machinery and equipments;
- Installation services of industrial, manufacturing and service
industry machinery and equipments;
- Installation services of personal computers peripheral
equipment (except transaction of under code: 2414);
- Installation services of radio, television and communications
equipment and apparatus (except transaction of under code:
2011);
- Installation services of professional medical machinery and
equipment, and precision and optical instruments;
- Installation services of electrical machinery and apparatus
n.i.e.
- Installation services of office and accounting machinery ,
- Installation services other machinery and equipments;
- Fabrication, erection and installation of facilities;
- Any all other maintenance and repairing cost of machineries
equipments of mills, factories and plants, etc
- Other Maintenance, repair(repairing/re-conditioning/
improvements) and installation services n.i.e.
- Vendor or any other supervision charges or fees of
machineries equipments;

2745
2746 Miscellaneous refund: Payment to abroad on account of miscellaneous refund:
- Refund of other business services (excluding refund of
financial services i.e. loss in weights, quality claim and
difference in prices);
2747 Other miscellaneous business Payments for Other miscellaneous business services:
services:
-Travel arrangement and tour operator related services:
-- Reservation services for convention centers, congress
centers, exhibition halls;
-- Tour operator services;
-- Tourist guide services;
-- Tourism promotion and visitor information services;
- Support and operation services to electricity, gas, water
and petroleum products distribution services:
(except related transportation services, construction
services and technical consulting services)
-- Electricity transmission and distribution services ( on fee
or contract basis) ;
-- Gas distribution services through mains (on fee or
contract basis)
-- Water distribution services through mains (on fee or
contract basis)
-- Steam, hot water and air conditioning supply (distribution

292
 CODE-7

Section
- Division
-Groups Short description Explanatory note
- Reporting
classes code
services) through mains (on fee or contract basis) ;
-- Water distribution services, except through mains (on fee
or contract basis) ;
-- Petroleum or other petroleum products supply
(distribution services), through mains ( on fee or contract
basis) ;
-- Petroleum or other petroleum products supply
(distribution services), except through mains ( on fee or
contract basis) ;
- Employment services;
-- personnel search and referral services;
-- placement of personnel services;
-- labour/staff supply or manpower supply services on a
contract staffing, temporary staffing, long-term staffing
etc.;
- Investigation and security services;
- Inspection Fee, Arbitration Fee, Survey and Analysis Fee
etc.
-- investigation services;
-- security consulting services;
-- security system services;
-- armoured car services;
-- guard services;
-- other security services;
- Cleaning services
-- disinfecting and exterminating services;
-- window cleaning, general cleaning services;
-- building and specialized cleaning services;
- Other support services;
-- credit reporting services;
-- collection agency services;
-- telephone based call center and other support services;
-- combined office administrative services;
-- duplicating, mailing list compilation, mailing, document
preparation and other specialized office support services;
-- convention assistance , trade show assistance, event
management fees and organization services;
-- landscape care and maintenance services;
-- other information and support services n. i. e.;
-- signboard or bill board installation services;
-- Warranty claim services;
- Washing, cleaning and dyeing services;
-- coin-operated laundry services;
-- dry-cleaning services;
-- other textile cleaning services;
-- dyeing and colouring services;
-- washing charge (on a fee or contact basis);
-- dying charge (on a fee or contact basis);
-- embroidery bill or charge (on a fee or contact basis);
-- labeling charge (on a fee or contact basis);
-- Import related accessories lab test/ Oeko-tex, standard
certificate services;
- Import related packaging services;
-- packaging service charges (on a fee or contact basis);
- Advance payment or reimbursement of such related

293
 CODE-7

Section
- Division
-Groups Short description Explanatory note
- Reporting
classes code
services;

- Manufacturing services; publishing, printing and

reproduction services; materials recovery services ( Other
than Manufacturing services on physical inputs owned by
others)

-- publishing, printing, translation, interpretation, and

reproduction services;
--- publishing, on a fee or contract basis;
--- publishing and reproduction services of recorded media,
on a fee or contract basis;
-- Moulding, pressing, stamping, extruding and similar
plastic manufacturing services; on a fee or contract basis;
-- Casting, forging, stamping and similar metal
manufacturing services;
-- Materials recovery(recycling) services, on a fee or
contract basis;
--- metal waste and scrap recovery(recycling) services, on
a fee or contract basis;
--- non-metal waste and scrap recovery(recycling)
services, on a fee or contract basis;
- Beauty and physical well-being services;
- Funeral, cremation and undertaking services;
- Other miscellaneous services;
-- Medical related lab test or sample testing services;
-- priority pass associate membership program-visa platinum
card (payment for langue visited by card holder);
-- others n.i.e.
- Domestic services;
-- Other support services or project related support services
provided by resident enterprises; Also included are
forfeited down payments not able to be specified to any
other services and sponsorship etc.
2748
2749
28 Government goods and Government goods and services n.i.e. cover:
services n.i.e.: (a) goods and services supplied by and to enclaves, such as
embassies, military bases, and international organizations;
(b) goods and services acquired from the host economy by
diplomats, consular staff, and military personnel located
abroad and their dependents; and
(c) services supplied by and to governments and not
included in other categories of services.
Transactions of public corporations are not included,
unless the other party is one of the specified types of
institutions.
Goods and services supplied by and to government and
international organization enclaves
As government and international organization enclaves
are not residents of the territory in which they are
physically located, their transactions with residents of the
territory of location are international transactions. For the
same reason, transactions of embassies, military bases, and
so forth with their home economies are resident-to-

294
 CODE-7

Section
- Division
-Groups Short description Explanatory note
- Reporting
classes code
resident and outside the scope of international accounts.

(The expenditure of locally engaged staff of embassies,

military bases, and so forth and international organization
staff is not included in government goods and services
n.i.e. and is usually resident to resident transaction)

281 Bangladesh diplomatic Bangladesh diplomatic missions and their attached offices:
missions and their attached
offices:
2810 Bangladesh diplomatic Bangladesh diplomatic missions and their attached offices
missions and their attached located in abroad:
offices located in abroad:
Amount remitted to Bangladesh Diplomatic mission and their
attached offices located in abroad:
- Funds payment to abroad on account of supply of goods and
services to embassies, consulates, military units or bases,
defense agencies, and other official entities (such as aid
missions; government tourism, information, and
trade promotion offices)
-- to meet their establishment expenses;
-- to meet expatriate employees salaries;
-- to meet related attached office or project expenses;
-- acquisition of goods and services for joint military
arrangements, peacekeeping forces, and other services
-- all types of goods and services, such as office supplies,
vehicles, repairs, electricity, and rental of premises, for
embassies, military bases , and so forth purchased from the
host economy or economies other than the home economy;

2811 Foreign diplomatic missions Payment to abroad by foreign diplomatic mission, and their
and their attached offices attached offices or their agents located in Bangladesh:
located in Bangladesh:
- Surplus earnings payments or fund refund on account of
visa fees or charges and other services provided by
embassies, consulates and their agents;
-- as well as their administrative payments on account of
recovery of loans and advances to their employees;
- Surplus earnings payments or fund refund of military units
or bases, defense agencies;
- Surplus earnings payments or fund refund of other official
entities such as aid missions, foreign government tourism,
information, and trade promotion offices;
- Other fund refund such as administrative earnings, surplus
administrative cost and other costs by foreign diplomatic
missions and their attached offices (embassies, consulates,
military units or bases, defense agencies, other official
entities) located in Bangladesh;

2812 Mutual agreement between Payments for Mutual agreement between foreign government
foreign government or or international organizations:
international organizations: - Payments on provision of joint military arrangements and
peace keeping forces; such as those of the U.N. and with
foreign military technical assistance;
(Technical assistance as - Payments for police-type services such as keeping order;

295
 CODE-7

Section
- Division
-Groups Short description Explanatory note
- Reporting
classes code
grant is classified as current - Technical assistance payments for public administration
account) services provided by foreign government or international
organizations on mutual agreement ;
(not as grant but as provided by the entity that employs the
personnel delivering the services)
- Other payments for as joint military agreements
/arrangements ;
- Payments on account of other services, such as those
provided by the United Nations under mutual agreement;

282 Convertible Taka Account Debit from convertible taka account:

ADs may open convertible Taka accounts in the names of
foreign organizations/nationals viz., diplomatic missions,
UN organizations, non-profit international bodies, foreign
contractors and consultants engaged for specific projects
under the Govt./Semi Govt. agencies and the expatriate
employees of such missions/organizations who are resident
in Bangladesh.
Credits to convertible taka account and Debits to
convertible taka account as per GFET Vol-1, chapter -14,
section-1.

2820 Convertible Taka A/C of Debit from convertible taka account of foreign missions:
foreign missions: - Funds transfer to abroad from convertible taka account of
foreign missions and their attached offices (embassies,
(Debit from convertible taka consulates, military units or bases, defense agencies, other
account) official entities) located in Bangladesh;
-- debit for payment in foreign currency abroad;
-- debit for transfer to non-resident foreign currency
accounts;
2821 Convertible Taka A/C of Debit from convertible taka account of International Bodies
International Bodies or or organizations:
organizations: - Funds transfer to abroad from convertible taka account of
International Bodies such as UNO, UNRRA, WHO, ILO,
FAO, ICAO, UNICEF, UNESCO etc located in Bangladesh ;
(Debit from convertible taka -- debit for payment in foreign currency abroad;
account) -- debit for transfer to non-resident foreign currency
accounts;
2822 Convertible Taka A/C of Debit from convertible taka account of non-resident business
other organizations /non- enterprises:
resident business enterprises: - Funds transfer to abroad from convertible taka account of
others such as of foreign companies, firms, contractors and
(Debit from convertible taka consultants engaged for specific projects under the Govt./Semi
account) Govt. agencies located in Bangladesh;
-- debit for payment in foreign currency abroad;
-- debit for transfer to non-resident foreign currency
accounts;
2823 Convertible Taka A/C of Debit from convertible taka account of individuals
individuals: - Funds transfer to abroad from convertible Taka A/C of
foreign nationals (individuals) and the expatriate employees
(Debit from convertible taka of foreign missions/ organizations who are resident in
account) Bangladesh;
-- debit for payment in foreign currency abroad;
-- debit for transfer to non-resident foreign currency
accounts;

296
 CODE-7

Section
- Division
-Groups Short description Explanatory note
- Reporting
classes code
283
2830
2831
2832
2833
284
2841
2842
285 Others Others
2850 Import of foreign currency Import of foreign currency notes and coins:
notes and coins - Import of foreign currency by authorized dealers on their
own account against payments in foreign exchange;
2851 Office maintenance, Office maintenance, establishment expenses and to execute
establishment expenses and to business contract:
execute business contract: Funds transfer to abroad on account of
- Opening of branches or subsidiary companies by a
commercial or industrial concern;
-- Payment to abroad for operating expenses or current
expenses of such offices opened in abroad by
Bangladeshi commercial or industrial concern located in
abroad;
- Payment to abroad for operating expenses or current
expenses of local agents in abroad of Bangladeshi
companies located in abroad;
- Payment to abroad for operating expenses or current
expenses of Bangladeshi farms or construction projects or
companies located in abroad;
- Payment to abroad for operating expenses or current
expenses of Bangladeshi shipping companies/ airlines/
Bangladesh Biman or related agents offices located in
abroad;
- Payment to abroad for operating expenses or current
expenses of Bangladeshi rail or road companies or related
agents offices located in abroad;

2852
2853
2854
2855 Miscellaneous payments of Miscellaneous payments of government goods and services
government goods and n.i.e to abroad:
services n.i.e to abroad:
-Payment to abroad on account of government licenses,
(Some services are related to permits, and so forth;
government functions that are -- to forbid the ownership or use of certain goods or the
not able be classified to pursuit of certain activities, unless specific permission is
another specific service granted by issuing a license or other certificate for a fees or
category ,so are classified as
charges;
government services n.i.e.
For instance, acquisition of -- government may provide some kind of certificate, or
new and existing buildings for authorization, in return.
an embassy, consulate, and so --- if the government uses the issue of licenses to exercise
forth is classified as some proper regulatory function, such as checking the
construction, rather than competence or qualifications of the person concerned,
government goods and checking the efficient and safe functioning of
equipment, or carrying out some other form of control

297
 CODE-7

Section
- Division
-Groups Short description Explanatory note
- Reporting
classes code
services n.i.e.) that it would otherwise not be obliged to do, the
payments made should be treated as purchases of
services from government;
- Services supplied by and to governments should be classified
to specific services (business services, health, etc.), if
possible;
- Administrative services of the government
-- Overall government public services
-- Public administrative services related to the provision of
educational, health care, cultural and other social
services, excluding social security services;
-- Public administrative services related to the more efficient
operation of business;
-- Other administrative services of the government;
- Public administrative services provided to the community as
a whole
-- Public administrative services related to external affairs,
diplomatic and consular services abroad;
-- Services related to foreign economic aid;
-- Services related to foreign military aid;
-- Military defence services;
-- Civil defence services;
-- Police and fire protection services;
-- Public administrative services related to law courts ;
-- Administrative services related to the detention or
rehabilitation of criminals;
-- Public administrative services related to other public
order and safety affairs;
- Administrative services related to compulsory social security
schemes
-- Administrative services related to sickness, maternity or
temporary disablement benefit Schemes;
-- Administrative services related to government employee
pension schemes; old-age disability or survivors' benefit
schemes, other than for government employees;
-- Administrative services related to unemployment
compensation benefit schemes;
-- Administrative services related to family and child
allowance programmes;
-- other government services n.i.e.;
- Payment to abroad on account of miscellaneous refund of
government goods and services;
2856
2857
2858
29 MANUFACTURING Manufacturing services on physical inputs owned by
SERVICES ON others cover processing, assembling, labeling, packing,
PHYSICAL INPUTS etc., undertaken by enterprises that do not own the goods
OWNED BY OTHERS: concerned. The manufacturing is undertaken by an entity
that does not own the goods and that is paid a fee by the
(All CMT basis export and owner. In the cases, the ownership of the goods does not
import shall be reported in change, so no general merchandise transaction is recorded
this code) between the processor and the owner.
291 Goods for Processing (with Goods for Processing (with no change of ownership to the

298
 CODE-7

Section
- Division
-Groups Short description Explanatory note
- Reporting
classes code
no change of ownership to processor)
the processor): Goods for processes that are often undertaken under
arrangements for manufacturing services on physical
(All CMT basis export and inputs owned by others include oil refining, liquefaction
import shall be reported in of natural gas, assembly of clothing and electronics,
this code) assembly (excluding assembly of prefabricated
construction, which are included in construction),
labeling and packing (excluding those incidental to
transport, which are included in transport services) .
2910 Goods for processing in the Goods received from abroad for Processing (Dr.):
reporting economy Gross value of goods received for processing (goods received
- goods received from abroad from abroad before processing) with no change of ownership
(Dr.): to the processor.
[Calculation: (FOB-CMT) value of goods i.e. actual goods
(See Annexure-B ,2) value before processing]

- Manufacturing services on physical inputs owned by

others:
-- Food, beverage and tobacco manufacturing services;
-- Textile, wearing apparel and leather manufacturing
services;
-- Wood and paper manufacturing services;
-- Petroleum, vegetable oil, chemical and pharmaceutical
product manufacturing/refining services;
-- Rubber, plastic and other non-metallic mineral product
manufacturing services;
-- Basic metal manufacturing services;
-- Fabricated metal product, machinery and equipment
manufacturing services;
-- Transport equipment manufacturing services;
-- Other manufacturing services;

2911 Goods for Processing abroad Goods returned from abroad after processing (Dr.)
- goods return from Gross value of goods dispatched after processing (goods
abroad(Dr.): retuned from abroad after processing) with no change of
ownership to the processor.
[ Calculation: Gross value (including CMT value) of goods
(See Annexure-B ,2) i.e. CMT basis import after processing]

- Manufacturing services on physical inputs owned by

others:
-- Food, beverage and tobacco manufacturing services;
-- Textile, wearing apparel and leather manufacturing
services;
-- Wood and paper manufacturing services;
-- Petroleum, vegetable oil, chemical and pharmaceutical
Product manufacturing/refining services;
-- Rubber, plastic and other non-metallic mineral product
manufacturing services;
-- Basic metal manufacturing services;
-- Fabricated metal product, machinery and equipment
manufacturing services;
-- Transport equipment manufacturing services;
-- Other manufacturing services;

299
 CODE-7

B. PRIMARY INCOME

The primary income account shows primary income flows between resident and nonresident institutional
units. Primary income represents the return that accrues to institutional units for their contribution to
the production process or for the provision of financial assets and renting natural resources to their
institutional units. Two types of primary income are distinguished:
a) Income associated with the production process. Compensation of employees, tax and subsidies are
income related to production.
b) Income associated with the ownership of financial and other non-produced assets.
Property income is the return for providing financial assets and renting natural resources. Investment
income is the return for providing financial assets; it consists of dividends and withdrawals from income
of quasi-corporations, reinvested earnings, and interest.
The international accounts distinguish the following types of primary income:
(a) compensation of employees; (b) dividends; (c) reinvested earnings; (d) interests;

Section
- Division
-Groups Short description Explanatory note
- Reporting
classes code
3 COMPENSATION OF Compensation of employees presents remuneration in
EMPLOYEES: return for the labor input to the production process
contributed by an individual in an employer-employee
relationship with the enterprise.
a) Cross-border employees included seasonal or other
short-term workers(less than one year) and border
workers who are residents of one economy and work in
another economy.
b) Nonresidents who are employed as domestic helpers or
housekeepers (for less than one year) by resident
households are also treated as nonresident employees.
Because embassies, consulates, military base, and so forth
are considered extraterritorial to the economics in which
they are located the compensation payable by local (host
country) staff of these institutional entities is classified as
payable to non-resident entities by resident entities.
Compensation receivable by employees from international
organizations, which are extraterritorial entities,
represents payments to nonresident entities.
c) Technical assistance personnel employed by
international organizations or governments on long-term
assignments (for one year or more) are residents of the
economy in which they reside (unless they are government
employees with diplomatic status). Similarly, employees of
parent enterprises working in an affiliated enterprise in
another economy for one year or more are residents of the
economy in which they reside. Although such employees
continue to be legally employed and paid by the parent
enterprise (which may be international organizations,
foreign governments, or commercial enterprises) their
employer-employee relationship may not always be clear.
d) Crew of ship, aircraft, oil rig, space stations, or other

300
 CODE-7

Section
- Division
-Groups Short description Explanatory note
- Reporting
classes code
similar equipment that operates outside a territory or
across several territories are treated as being resident in
their home base territory. Their wage and salaries in cash
or kind are compensation of employees.
30 Compensation of employees: Compensation of employees has three main components:

a) Wages and salaries in cash;

Basic wage and salaries; extra pay for overtime, night
work, and weekend work; cost of living allowances, local
allowances, and expatriation allowances; bonuses; annual
supplementary pay, such as ‗thirteenth month‘ pay;
allowances for transportation to and from work; holiday
pay for official holidays or annual holidays; housing
allowances;
b) Wages and salaries in kind;
Wage and salaries in kind consist of amounts payable in
the form of goods, services, interest foregone, and shares
to employees in return for labour input rendered.
- benefits in kind should be valued at the market
equivalent price;
- employee stock options (ESO) are a way of paying wage
and salaries in kind; and
c) Employers‘ social contributions.
Contribution employer pension schemes, social security
funds, social contributions; which are shown in the
secondary income account;
302 Compensation of employees: Compensation of employees:
3020 Compensation of i) Cross-border employees, seasonal or other short-term
employees: workers (less than one year)
a) Wages and salaries in cash;
- basic wage and salaries;
- extra pay for overtime, night work, and weekend work;
- cost of living allowances, local allowances, and expatriation
allowances;
- bonuses; stock dividends
- annual supplementary pay, such as „thirteenth month‟ pay;
- allowances for transportation to and from work;
- holiday pay for official holidays or annual holidays;
- housing allowances;
b) Wages and salaries in kind;
- Wage and salaries in kind consist of amounts payable in the
form of goods, services, interest foregone, and shares to
employees in return for labour input rendered.
-- benefits in kind should be valued at the market equivalent
price;
-- employee stock options (ESO) are a way of paying wage
and salaries in kind;
ii) Local staff of embassies, international organizations,
consulates, military bases, other institutional entities or
commercial enterprises etc.
a) Wages and salaries in cash;
- basic wage and salaries;
- extra pay for overtime, night work, and weekend work;
- cost of living allowances, local allowances, and expatriation
allowances;

301
 CODE-7

Section
- Division
-Groups Short description Explanatory note
- Reporting
classes code
- bonuses; stock dividends
- annual supplementary pay, such as „thirteenth month‟ pay;
- allowances for transportation to and from work;
- holiday pay for official holidays or annual holidays;
- housing allowances;
b) Wages and salaries in kind;
- Wage and salaries in kind consist of amounts payable in the
form of goods, services, interest foregone, and shares to
employees in return for labour input rendered.
-- benefits in kind should be valued at the market equivalent
price;
-- employee stock options (ESO ) are a way of paying wage
and salaries in kind;
iii) Crew of ships, aircraft, oil rigs, space stations, or other
similar equipment that operates outside a territory or
across several territories are treated as being resident in
their home base territory.
a) Wages and salaries in cash;
- basic wage and salaries;
- extra pay for overtime, night work, and weekend work;
- cost of living allowances, local allowances, and expatriation
allowances;
- bonuses; stock dividends
- annual supplementary pay, such as „thirteenth month‟ pay;
- allowances for transportation to and from work;
- holiday pay for official holidays or annual holidays;
- housing allowances;
b) Wages and salaries in kind;
- Wage and salaries in kind consist of amounts payable in the
form of goods, services, interest foregone, and shares to
employees in return for labour input rendered.
-- benefits in kind should be valued at the market equivalent
price;
-- employee stock options (ESO) are a way of paying wage
and salaries in kind;

Compensation of employees is recorded gross, before taxes

and other expenses incurred in the economy where they
performed is.
4 INVESTMENT INCOME This section deals with investment income that is included
under each functional category of financial assets and
liabilities. It is also discusses specific issues related to
investment income for a functional asset category. A
functional asset category includes different types of
financial instruments that serve the same function, and
hence a functional category can include different types of
investment income. Financial derivatives and employee
stock options do not give rise to investment income.
Investment income comes from interest payments,
dividends, capital gains collected upon the sale of a
security or other assets.
The components of investment are classified as :
(a) Direct investment income,
(b) Portfolio investment income and
(c) Other investment income.

302
 CODE-7

Section
- Division
-Groups Short description Explanatory note
- Reporting
classes code
40 Direct Investment income: Direct investment is a category of cross-border investment
associated with a resident in one economy having control or
significant degree of influence on the management of an
enterprise that is resident in another economy. Control is
determined to exist if the direct investor owns more than 50
percent of the voting power in the direct investment
enterprise. A significant degree of influence is determined to
exist if the direct investor owns from 10 to 50 percent of the
voting power in the direct investment enterprise
Direct investment income includes all investment income
arising from direct investment positions between resident
and nonresident institutional units.

Standard components of direct investment income:

i) Dividends;
ii) Reinvestment earning;
iii) Interest;
Dividend: Dividends are the distributed earnings allocated
to the owners of equity for placing funds at the disposal of
corporations.

Withdrawals from income of quasi-corporations: In legal

terms, quasi-corporations cannot distribute income in the
form of dividends. Nevertheless, the owner, or owners, of a
quasi-corporation may choose to withdraw some or all of
the income of the enterprise, and some quasi-corporations
formally organized as trusts, partnerships, or other
institutions may formally distribute some or only a portion
of their earnings. From an economic point of view, the
withdrawal of such income is equivalent to the distribution
of corporate income through dividends and is treated the
same way.

Reinvestment earning: Retained earnings refer to the

percentage of net earnings not paid out as dividends, but
retained by the company to be reinvested in its core
business, or to pay debt. It is recorded under shareholders'
equity on the balance sheet.

Interest: Interest payables are income on debt which

comprising interest accruing to residents (direct investors,
direct investment enterprises and fellow enterprises) on
their debt payables, and interest payables comprising
interest accruing to non-residents (direct investment
enterprises, direct investors and fellow enterprises) on
debt payables.
401 Income on equity and Income on equity:
investment fund share
Direct investment income on equity or direct investment
earnings is the return of the direct investor on the equity
component of the direct investment position. Dividends,
distributed branch earnings, reinvested earnings and

303
 CODE-7

Section
- Division
-Groups Short description Explanatory note
- Reporting
classes code
undistributed branch earnings are components of FDI
income on equity.

Income on investment fund share:

An investment fund is a supply of capital belonging to

numerous investors used to collectively purchase securities
while each investor retains ownership and control of his
own shares. Types of investment funds include mutual
funds, exchange-traded funds, money market funds and
hedge funds. Income on investment fund shares includes
both dividends and reinvested earnings.

4010 Dividends and distributed Dividend and distributed branch profits of direct investor in
branch profits & withdrawals direct investment enterprises
from income of quasi- - Direct investors in direct investment enterprises:
corporations of [Income of resident direct investment enterprise payment to
Telecommunication sectors: abroad]

-- Income on equity other than investment fund shares;

--- Dividends or profits of subsidiary or associate
companies by a commercial or industrial concern;
--- Withdrawals from income of quasi-corporations
including distributed branch profits;
--- Distributed branch profits;
-- Income on investment fund shares;
--- Dividends;
4011 Dividends and distributed Dividend and distributed branch profits of direct investor in
branch profits & withdrawals direct investment enterprises
from income of quasi- - Direct investors in direct investment enterprises:
corporations of Oil, Gas, [Income of resident direct investment enterprise payment to
Mineral and power sectors: abroad]

-- Income on equity other than investment fund shares;

(Excluding cost recovery --- Dividends or profits of subsidiary or associate
payments of oil, gas, mineral companies by a commercial or industrial concern;
companies) --- Withdrawals from income of quasi-corporations
including distributed branch profits;
--- Distributed branch profits;
-- Income on investment fund shares;
--- Dividends;
4012 Dividends and distributed Dividend and distributed branch profits of direct investor in
branch profits & withdrawals direct investment enterprises
from income of quasi- - Direct investors in direct investment enterprises:
corporations of Garments and [Income of resident direct investment enterprise payment to
textile sectors: abroad]
-- Income on equity other than investment fund shares;
--- Dividends or profits of subsidiary or associate
companies by a commercial or industrial concern;
--- Withdrawals from income of quasi-corporations
including distributed branch profits;
--- Distributed branch profits;
-- Income on investment fund shares;
--- Dividends;

304
 CODE-7

Section
- Division
-Groups Short description Explanatory note
- Reporting
classes code
4013 Dividends and distributed Dividend and distributed branch profits of direct investor in
branch profits & withdrawals direct investment enterprises
from income of quasi- - Direct investors in direct investment enterprises:
corporations of Banks, leasing [Income of resident direct investment enterprise payment to
companies, and insurance abroad]
sectors:
-- Income on equity other than investment fund shares;
--- Dividends or profits of subsidiary or associate
companies by a commercial or industrial concern;
--- Withdrawals from income of quasi-corporations
including distributed branch profits;
--- Distributed branch profits;
-- Income on investment fund shares;
--- Dividends;
4014 Dividends and distributed Dividend and distributed branch profits of direct investor in
branch profits & withdrawals direct investment enterprises
from income of quasi- - Direct investors in direct investment enterprises:
corporations of all other [Income of resident direct investment enterprise payment to
sectors: abroad]

-- Income on equity other than investment fund shares;

--- Dividends or profits of subsidiary or associate
companies by a commercial or industrial concern;
--- Withdrawals from income of quasi-corporations
including distributed branch profits;
--- Distributed branch profits;
-- Income on investment fund shares;
--- Dividends;
4015 Dividends or distributed - Direct investment enterprises in direct investors(reverse
branch profits and withdrawals investment):
from income of quasi- [Income of resident direct investment enterprise payment to
corporations: abroad i.e. income from reverse investment]
-- Income on equity other than investment fund shares;
(Direct investment --- Dividends or profits of subsidiary or associate
enterprises in direct companies by a commercial or industrial concern;
investors(reverse investment: --- Withdrawals from income of quasi-corporations
all sectors) including distributed branch profits;
--- Distributed branch profits;
-- Income on investment fund shares;
--- Dividends;
4016 Dividends or distributed - Between fellow enterprises:
branch profits and withdrawals
from income of quasi- [Income of resident direct investment enterprise payment to
corporations: abroad between fellow enterprise]

(Between fellow enterprises : -- Income on equity other than investment fund shares;
all sectors) --- Dividends or profits of subsidiary or associate
companies by a commercial or industrial concern;
--- Withdrawals from income of quasi-corporations
including distributed branch profits;
--- Distributed branch profits;
-- Income on investment fund shares;
--- Dividends;
403
4030

305
 CODE-7

Section
- Division
-Groups Short description Explanatory note
- Reporting
classes code
4031
404 Income on Debt : Interest; Interest is a form of investment income that is payable by
the owners of certain kinds of financial assets, namely
deposits, debt securities, loans and other accounts payable
for putting the financial assets at the disposal of another
institutional unit. Income on debt is interest payable
comprising interest accruing to residents (direct investors,
direct investment enterprises and fellow enterprises) on
their debt payables.

4040 Interest ( income on debt - Direct investors in direct investment enterprises:

instruments): [Interest payment by resident direct investment enterprise to
direct investor to abroad]
(Direct investors in direct
- Interest on short-term intra-company loan;
investment enterprises: - Interest on short-term debt securities;
Short-term and Long-term)
- Interest on long-term intra-company loan;
- Interest on long-term debt securities;
4041 Interest ( income on debt - Direct investment enterprises in direct investors(reverse
instruments): investment):
[Interest payment by resident direct investor to non- resident
(Direct investment enterprises
direct investment enterprise i.e. income from reverse
in direct investors(reverse
investment : Short-term and investment]
Long-term)
- Interest on short-term intra-company loan;
- Interest on short-term debt securities;

- Interest on long-term intra-company loan;

- Interest on long-term debt securities;
4042 Interest ( income on debt - Between fellow enterprises:
instruments):
[Interest payment by resident direct investment enterprise to
(Between fellow enterprises : abroad between fellow enterprise]
Short-term and Long-term)
- Interest on short-term intra-company loan;
- Interest on short-term debt securities;

- Interest on long-term intra-company loan;

- Interest on long-term debt securities;

41 Portfolio Investment income Portfolio Investment income includes income flows

between residents and non-residents arising from
positions in equity and debt securities other than those
classified under direct investment or reserve assets.
Two types of portfolio investment income are
distinguished at the first level, namely, income on equity
securities and investment fund shares, and income on debt
securities.
Classification of portfolio investment income:
(a) General Government:
 Central Government, semi-government,
Autonomous bodies, State and Local Authorities

306
 CODE-7

Section
- Division
-Groups Short description Explanatory note
- Reporting
classes code
(b) Deposit-taking corporations except central bank:
 Banks, NBDCS, building societies; or friendly
society, and credit unions.
(c) Other financial corporations
-non-depository institutions (public and private );
(d) Non-financial corporations;
- Public sector corporations, Private industrial units;
(e) Households and NPISHs:
- individuals non-profit institutions and others ;

411 Dividends on equity (except Dividends on equity (except bonus share) excluding
bonus share) excluding investment fund shares;
investment fund shares:
4110 General government: Investment income paid by all resident government entities on
account of equity participation in shares (other than direct
investment or reserve assets) and securities (excluding
(Central Government, semi-
investment fund shares) to foreign investors.
government, Autonomous
bodies, State and Local
- Dividends on equity excluding investment fund shares;
Authorities)
(excluding bonus share);
--- Dividends;
4111 Deposit taking corporations: Investment income paid by Deposit taking corporations,
except central bank on account equity participation in shares
(other than direct investment or reserve assets) and securities
(Banks, NBDCS, building
(excluding investment fund shares) to foreign investors.
societies; or friendly society,
and credit unions)
- Dividends on equity excluding investment fund shares;
( excluding bonus share);
--- Dividends ;
4112 Other financial corporations Investment income paid by Bangladeshi all other financial
of other sectors: corporations on account of dividends and equity participation
in shares (other than direct investment or reserve assets) and
securities (excluding investment fund shares) to foreign
(Non-depository institutions
(public and private sectors.) investors.

- Dividends on equity excluding investment fund shares;

(excluding bonus share);
--- Dividends;
4113 Non- financial corporations, Investment income paid by Bangladeshi all non- financial
households and NPISHs of corporations, households and NPISHs on account of dividends
other sectors: and equity participation in shares (other than direct investment
or reserve assets) and securities (excluding investment fund
(a) Non-financial
corporations; shares) to foreign investors..
- Public sector
corporations, Private - Dividends on equity excluding investment fund shares;
industrial units; (excluding bonus share);
(b) Households and NPISHs: --- Dividends;
- individuals non-profit
institutions and others ;
412 Investment income Investment income attributable to investment fund
attributable to investment shareholders (except bonus share);
fund shareholders (except

307
 CODE-7

Section
- Division
-Groups Short description Explanatory note
- Reporting
classes code
bonus share);
4120 General government: Investment income paid by all resident government entities on
account of investment fund shareholders participation in
shares (other than direct investment or reserve assets) and
(Central Government, semi-
securities to foreign investors.
government, Autonomous
bodies, State and Local
- Investment income attributable to investment fund
Authorities)
shareholders
(excluding bonus share);
--- Dividends;
4121 Deposit taking corporations: Investment income paid by Deposit taking corporations except
central bank on account of investment fund shareholders
participation in shares (other than direct investment or reserve
(Banks, NBDCS, building
assets) and securities to foreign investors.
societies; or friendly society,
and credit unions)
- Investment income attributable to investment fund
shareholders:
( excluding bonus share);
--- Dividends;
4122 Other financial corporations Investment income paid by other financial corporations on
of other sectors: account of investment fund shareholders participation in
shares (other than direct investment or reserve assets) and
(Non-depository institutions
securities to foreign investors.
(public and private sectors)
Income on equity and investment fund share:
(excluding bonus share);
--- Dividends;
4123 Non- financial corporations, Investment income paid by non-financial corporations,
households and NPISHs of households and NPISHs on account of investment fund
other sectors: shareholders participation in shares (other than direct
investment or reserve assets) and securities to foreign
(a) Non-financial
corporations; investors.
- Public sector
corporations, Private Income on equity and investment fund share:
industrial units; (excluding bonus share);
(b) Households and NPISHs: --- Dividends;
- individuals non-profit
institutions and others ;

414 Income on portfolio debt Income on portfolio debt securities for Short-term
securities (interest):
Short-term
4140 General government: Interest on short-term bonds, debentures and notes paid by
resident general government entities to foreign investors.
(Central Government, semi-
government, Autonomous Interest on short-term;
bodies, State and Local (debt securities held by foreign investors)
Authorities) -- Interest on bonds, treasury bills;
-- Interest on debentures and notes;

4141 Deposit taking corporations: Interest on short-term bonds, debentures and notes paid by
deposit taking corporations to foreign investors.

308
 CODE-7

Section
- Division
-Groups Short description Explanatory note
- Reporting
classes code
(Banks, NBDCS, building
societies; or friendly society, Interest on short-term;
and credit unions) (debt securities held by foreign investors)
-- Interest on bonds, treasury bills;
-- Interest on debentures and notes;
4142 Other financial corporations Interest on short-term bonds, debentures and notes paid by
of other sectors: other financial corporation entities to foreign investors.

(Non-depository institutions Interest on short-term;

(public and private sectors) (debt securities held by foreign investors)

-- Interest on bonds, treasury bills;

-- Interest on debentures and notes;

4143 Non-financial corporations, Interest on short-term bonds, debentures and notes paid by
households and NPISHs of non-financial corporation entities to foreign investors.
other sectors:
Interest on short-term;
(a) Non-financial (debt securities held by foreign investors)
corporations; -- Interest on bonds, treasury bills;
- Public sector -- Interest on debentures and notes;
corporations, Private
industrial units;
(b) Households and NPISHs:
- individuals non-profit
institutions and others ;
415 Income on portfolio debt Income on portfolio debt securities for Long-term
securities(interest):
Long-term
4150 General government: Interest on long-term bonds, debentures and notes paid by
resident general government entities to foreign investors.
(Central Government, semi-
government, Autonomous Interest on long-term;
bodies, State and Local (debt securities held by foreign investors)
Authorities) -- Interest on bonds, treasury bills;
-- Interest on debentures and notes;
4151 Deposit taking corporations: Interest on long-term foreign bonds, debentures and notes paid
by deposit taking corporations to foreign investors.
(Banks, NBDCS, building
societies; or friendly society, Interest on long-term;
and credit unions) (debt securities held by foreign investors)
-- Interest on bonds, treasury bills;
-- Interest on debentures and notes;
4152 Other financial corporations Interest on long-term foreign bonds, debentures and notes paid
of other sectors: by other financial corporation entities to foreign investors .

(Non-depository institutions Interest on long-term;

(public and private sectors) (debt securities held by foreign investors)
-- Interest on bonds, treasury bills;
-- Interest on debentures and notes;

4153 Non-financial corporations, Interest on long-term foreign bonds, debentures and notes paid
households and NPISHs of by non-financial corporation entities to foreign investors.
other sectors:
Interest on long-term;

309
 CODE-7

Section
- Division
-Groups Short description Explanatory note
- Reporting
classes code
(a) Non-financial (debt securities held by foreign investors)
corporations; -- Interest on bonds, treasury bills;
- Public sector -- Interest on debentures and notes;
corporations, Private
industrial units;
(b) Households and NPISHs:
- individuals non-profit
institutions and others ;
42 Other Investment Income Other investment income covers flows between resident and
nonresident institutional units in regard to interest on
deposits, loans, trade credit and advances, and other account
receivable/payable; etc.
Other investment income on equity excludes income on
direct investment equity and portfolio investment in equity
securities, Equity participation in some incorporated or
unincorporated enterprises (such as partnership or joint
ventures) does not qualify either as direct investment
(because the equity participation is below the 10 percent
threshold or as portfolio investment because they are not
equity securities). Such equity participation is classified
under other investment and any income distributed to the
owners should be classified in other investment income.
Similarly, some investment funds may be organized by and
limited to a small number of members, but may not meet the
definition of direct investment or portfolio investment. Both
distributed and reinvested earnings on such investment
funds shares are classified under other investment income..
Other investment income:
(a) General Government:
 Central Government, semi-government,
Autonomous bodies, State and Local Authorities
(b) Deposit-taking corporations except central bank:
 Banks, NBDCS, building societies; or friendly
society, and credit unions.
(c) Other financial corporations
-non-depository institutions (public and private);
(d) Non-financial corporations;
- Public sector corporations, Private industrial units;
(e) Households and NPISHs:
- individuals non-profit institutions and others ;
420 Other investment Short-term interest of other investment;
income(interest):
Short-term
4201 General government: Interest (including discount) accrued on short-term loans, on
deposits and on other commercial and financial claims paid by
(Central Government, semi- the general government entities to non-resident investors.
government, Autonomous
bodies, State and Local Interest on short-term;
Authorities) -- Interest on deposits or investment in deposits;
-- Interest on loans(all type short-term);
-- Interest on discounting;
-- Interest on trade credit and advances;
-- Interest on other accounts payable;
4202 Deposit taking corporations: Interest (including discount) accrued on short-term loans, on

310
 CODE-7

Section
- Division
-Groups Short description Explanatory note
- Reporting
classes code
deposits and on other commercial and financial claims paid by
(Banks, NBDCS, building deposit taking corporation entities to non-resident investors.
societies; or friendly society,
and credit unions) Interest on short-term;
-- Interest on deposits or investment in deposits or nostra
placement;
-- Interest on loans(all type short-term);
-- Interest on discounting;
-- Interest on trade credit and advances;
-- Interest on other accounts payable;
-- Interest on nonmonetary gold loans;
4203 Other financial corporations Interest (including discount) accrued on short-term loans, on
of other sectors: deposits and on other commercial and financial claims paid by
other financial corporation entities to non-resident investors.
(Non-depository institutions
(public and private sectors.) Interest on short-term;
-- Interest on deposits or investment in deposits;
-- Interest on loans(all type short-term);
-- Interest on discounting;
-- Irregular income such as excess amount of interest and
commission/charges etc.
-- Interest on trade credit and advances;
-- Interest on other accounts payable;
-- Interest on nonmonetary gold loans;
4204 Non-financial corporations, Interest (including discount) accrued on short-term loans, on
households and NPISHs of deposits and on other commercial and financial claims paid by
other sectors: non-financial corporation entities to non-resident investors.
(a) Non-financial Interest on short-term;
corporations; -- Interest on deposits or investment in deposits or investment
- Public sector in deposits or any all other advance money deposit such as
corporations, (Excluding BPC subscriptions money etc. ;
and Bangladesh Biman) -- Interest on loans including short-term suppliers‟ credit;
and Private industrial units; -- Interest on discounting;
(b) Households and NPISHs: -- Irregular income such as excess amount of interest and
- individuals non-profit commission/charges etc.
institutions and others ; -- Interest on trade credit and advances;
-- Interest on other accounts payable;
-- Interest on nonmonetary gold loans;
4205 Interest of buyers‟ credit paid - Interest paid on account of short-term buyers‟ credit by
by Non-financial public sector (Excluding BPC and Bangladesh Biman)
corporations; of non-financial corporations to non-resident financer or
lender;
( Public sector corporations,
(Excluding BPC and - Interest paid on account of short-term buyers‟ credit by
Bangladesh Biman ) and private sector (such as industrial units) non-financial
Private industrial units)
corporations to non-resident financer or lender;

4206 Interest of direct or deem - Interest paid on account of direct or deem export bill
export bill discounting: discounting by non-financial corporations to non-resident
financer or by whom bill purchased.
(Non-financial corporations;
- Public sector
corporations, Private

311
 CODE-7

Section
- Division
-Groups Short description Explanatory note
- Reporting
classes code
industrial units)

4207 Short-term loan interest paid Short-term loan interest including buyers‟ credit paid by BPC
by BPC and Bangladesh and Bangladesh Biman.
Biman
421 Other investment Long-term interest of other investment
income(interest):
Long-term
4210 General government : Interest (including discount) accrued on long-term loans, on
deposits and on other commercial and financial claims paid by
(Central Government, semi- the general government entities to non-resident investors.
government, Autonomous
bodies, State and Local Interest on long-term;
Authorities) -- Interest on deposits or investment in deposits;
-- Interest on loans(all type long-term);
-- Interest on suppliers‟ credit;
-- Interest on discounting;
-- Interest on trade credit and advances;
-- Interest on other accounts payable;

4211 Deposit taking corporations : Interest (including discount) accrued on long-term loans, on
deposits and on other commercial and financial claims paid by
(Banks, NBDCSs, building deposit taking corporation entities to non-resident investors.
societies; or friendly society,
and credit unions) Interest on long-term;
-- Interest on deposits or investment in deposits;
-- Interest on loans(all type long-term);
-- Interest on discounting;
-- Interest on trade credit and advances;
-- Interest on other accounts payable;
-- Interest on nonmonetary gold loans;
4212 Other financial corporations Interest (including discount) accrued on long-term loans, on
of other sectors: deposits and on other commercial and financial claims paid by
financial corporation entities to non-resident investors.
(Non-depository institutions
(public and private sectors) Interest on long-term;
-- Interest on deposits or investment in deposits;
-- Interest on loans(all type long-term);
-- Interest on discounting;
-- Interest on trade credit and advances;
-- Interest on other accounts payable;
-- Interest on nonmonetary gold loans;
4213 Non-financial corporations, Interest (including discount) accrued on long-term loans, on
households and NPISHs of deposits and on other commercial and financial claims paid by
other sectors: non-financial corporation entities to non-residents investors .

Interest on long-term;
(a) Non-financial -- Interest on deposits or investment in deposits;
corporations; -- Interest on loans(excluding suppliers‟ credit and long-term
- Public sector buyers‟ credit);
corporations, (Excluding BPC -- Interest on discounting;
and Bangladesh Biman ) and -- Interest on trade credit and advances;
Private industrial units; -- Interest on other accounts payable;
(b) Households and NPISHs: -- Interest on nonmonetary gold loans;

312
 CODE-7

Section
- Division
-Groups Short description Explanatory note
- Reporting
classes code
- individuals non-profit
institutions and others ;

4214 Interest of suppliers‟ credit and Interest paid on account of long-term suppliers‟ credit and
long-term buyers‟ credit: long-term buyers‟ credit:
- Interest paid by non-financial corporations to non-resident
(Non-financial corporations: suppliers‟;
Excluding BPC and Interest paid on account of long-term buyers‟ credit:
Bangladesh Biman ) - Interest paid by non-financial corporations to non-resident
financer or lender;

4215 Long-term loan interest paid Long-term loan interest including suppliers‟ credit and long-
by BPC and Bangladesh term buyers‟ credit paid by BPC and Bangladesh Biman;
Biman
422 Other investment (others) Other Investment (others): Investment income
attributable to policy holders, in insurance, pension
schemes and standardized guarantee schemes

4220 Investment income attributable Investment income attributable to policy holders, in insurance,
to policy holders, in insurance, pension schemes and standardized guarantee schemes
pension schemes and
standardized guarantee - Investment income attributable to policy holders, in
schemes: insurance, pension schemes and standardized guarantee
schemes;
-- Interest or any other income;
423 Other investment income Other investment income (Withdrawals ): Withdrawals
(Withdrawals ) from income of quasi-corporations
4230 Withdrawals from income of - Income on equity other than investment fund shares;
quasi-corporations (Equity participation in some incorporated or unincorporated
enterprises (such as partnership or joint ventures) does not
qualify either as direct investment (because the equity
participation is below the 10 percent threshold or as portfolio
investment because they are not equity securities)

-- Dividends;
-- Withdrawals from income of quasi-corporations;
- income on equity investment fund shares;
(Similarly, some investment funds may be organized by and
limited to a small number of members, but may not meet the
definition of direct investment or portfolio investment).

-- Dividends;
43 Other Primary Income Other Primary Income
431 Other Primary Income Other Primary Income
i) Rent; ii) Taxes on production and imports; iii) Subsidies

4310 Rent (disposals) Rent covers income payable for putting natural resources at
the disposal of another institutional unit. (regular payments
made by the lessees of natural resources and the right to use a
natural resource on a temporary basis is classified as rent)
Remittances payment to abroad on account of

- Right to use land or another natural resource is provided on a

short- term, nontransferable basis classified as rent;
-- Payment to abroad on account of rent for the use of land

313
 CODE-7

Section
- Division
-Groups Short description Explanatory note
- Reporting
classes code
extracting mineral deposits;
-- Payment to abroad on account of rent for the use of other
subsoil assets;
-- Payment to abroad on account of rent for the use of
fishing, forestry, grazing rights;
-- Payments by government of rent on land without building
(e,g. for military base)
-- Payment to abroad on account of rent for the use of land
and structures; (a single payment);
-- Payments for the over-flight rights, (an over-flight is the
passage of an aircraft from one country over another
country’s territory);
-- Payment to abroad on account of rent for use of land for
long periods by resident enterprises to nonresident;
-- Payment to abroad on account of vacation homes or plats
rent to nonresidents;
- Other rent related services:
-- Payment to abroad on account of vacation homes i.e.
house rent or flats rent etc. to nonresidents;
-- Payment to abroad on account of official space rent for
short or long period of time to nonresidents;
-- Payment to abroad on account of fully equipped (with
office furniture, computers, telephone etc.) official space
rent for short or long period of time to nonresidents;
4311 Taxes on production and on Payment to abroad on account of
exports or imports: - Taxes on products and production;
( which are payable per unit of a good or services)
-- value added tax (VAT)
( Excluding taxes on income -- import duties;
and wealth) -- online trade duties;
-- export taxes, and excise;
-- cross-border taxes on products and production
- Miscellaneous claims like refund of export or import Duties;

- Other taxes on production;

-- payroll taxes;
-- recurrent taxes on buildings and land;
-- taxes on business licenses;
-- customs duties paid by residents on products to
nonresident;
-- duty or other tax imposed by the customs authorities
without ownership being acquired by a resident of that
territory;
(examples goods to be processed, repaired, or stored, or
use by visitors;)
-- tourist landing fees or taxes;
-- taxes on tickets sold by foreign government sponsored
lotteries;
4312 Subsidies: Remittances payment to abroad on account of
- Subsidies on products and productions;
( A subsidy is money that is -- subsidies on VAT, import duties, export taxes, excise etc.;
paid by a government or other -- subsidies of cross-border on products and production;
authority in order to help an - Other subsidies ;
industry or business, or to pay -- other subsidies n.i.e.
for a public services) -- reimbursed any other subsidies;

314
 CODE-7

Section
- Division
-Groups Short description Explanatory note
- Reporting
classes code

C. SECONDARY INCOME

The secondary income account shows current transfers between residents and nonresidents. In describing
the content of the secondary income account, two important distinctions are made: (a) transfers are
distinguished from other types of transactions and (b) current transfers are distinguished from capital
transfers.

Section
- Division
-Groups Short description Explanatory note
- Reporting
classes code
5 CURRENT TRANSFER CURRENT TRANSFER
Current transfers consist of all transfers that are not capital
transfers. Current transfers directly affect the level if
disposable income and influence the consumption of goods or
services. That is, current transfers reduce the income and
consumption possibilities of the recipient.
The international accounts classify the following types of
current transfers.
A) Personal transfers;
B) Other current transfers;
i) current taxes on income, wealth, etc.,
ii) social contributions,
iii) social benefits,
iv) net nonlife insurance premiums,
v) nonlife insurance claims,
vi) current international cooperation, and
vii) Miscellaneous current transfers.
50 GENERAL GOVERNMENT: General Government:
- Central Government,
- Semi-government,
- Autonomous bodies,
- State and Local Authorities.
The international accounts classify the following types of
current transfers under general government:
i) current taxes on income, wealth, etc.,
ii) social contributions,
iii) social benefits,
iv) current international cooperation, and
v) Miscellaneous current transfers.
501 Grants or aid in cash or kind : Current International Cooperation: Current international
cooperation consist of current transfers in cash or in kind
(Current International between the governments of different countries or between
Cooperation of general governments and international organizations.
government) Grants or aid in cash or kind;
Transfers between governments that are used by the

315
 CODE-7

Section
- Division
-Groups Short description Explanatory note
- Reporting
classes code
recipients to finance current expenditures, including
emergency aid after natural disasters; they including
transfers in kind in form of food, clothing, blankets,
medicines, and so forth;
5010 Foreign grants or aid, and Transfers between governments that are used by the recipients to
donations: finance current expenditures, including emergency aid after
natural disasters; they including transfers in kind in form of food,
(Current International clothing, blankets, medicines, and so forth;
Cooperation of general Remittances payment to abroad by Bangladesh government on
government excluding project account of;
grants which shall be reported - Emergency aid after natural disasters; they including transfers in
capital transfers): kind in form of food, clothing, blankets, medicines, and so forth;
-- Food grants, commodity grants etc;
-- So forth;
- Grants and donations of a current nature not included elsewhere
are regarded as current transfers;
- Refund of Grants and donations of a current nature;
5011
502 Technical assistance : Technical assistance :
(Central Government, semi-government, Autonomous bodies,
(Current International State and Local Authorities)
Cooperation of general Current International Cooperation: Current international
government) cooperation consists of current transfers in cash or in kind
between the governments of different countries or between
governments and international organizations.
Payments by governments or international organizations to
cover the salaries of those technical assistance staff who are
deemed to be resident in the economy in which they are
working and who are in an employer-employee relationship
with the host government. Also included is technical
assistance supplied in kind.
5020 Technical assistance and Remittances payment to abroad which
scholarship :
- Payment by Bangladesh government to cover the salaries of
those technical assistance staff who are deemed to be non-
(Current International resident in the economy in which they are working and who are
Cooperation of general in an employer-employee relationship with the host government;
government) - Funding of technical assistance ( excluding technical assistance
(Technical assistance that is that is tied to or part of capital projects);
tied to or part of capital project) - Also included is technical assistance supplied in kind;
- Financing by Bangladesh governments to cover the educational
expenditures of non-resident individuals to foreign government
or other institutions in the case of scholarship;
- Financing by Bangladesh governments to cover training cost of
non-resident individuals to foreign government or other
institutions in the case of job training;

5021
503 Others Transfers: Others Transfers:

(General government : Central i) current taxes on income, wealth, etc.,

Government, semi-government, ii) social contributions,
Autonomous bodies, State and iii) social benefits, and
Local Authorities) iv) Miscellaneous current transfers.

316
 CODE-7

Section
- Division
-Groups Short description Explanatory note
- Reporting
classes code
5030 Current taxes on income, Payment to abroad on account of;
wealth, etc. under general - Taxes levied on the income earned paid by general government
government: and Bangladeshi or their authority to the foreign government
from the provision of their labor or financial assets;
- Current taxes on income and duties etc. payment to abroad by
(current taxes on income, border, seasonal, and other short-term workers‟ to the foreign
wealth, etc of general government;
government) - Taxes on wages and salaries earned by nonresident employees
are recorded as payable by the nonresident employees payment
by financial corporations, non-financial corporations, households
and nonprofit institution serving households ( NPISHs) to the
foreign government;
- Taxes on income and capital gains from financial assets
payment to abroad;
-- payment by individuals to foreign government ;
-- payment by institutional units or corporations or enterprises
to foreign government;
-- payment nonprofit institutional units to foreign government ;
-- payment by host government to foreign governments;
-- payment by international organizations to foreign
government;
- Taxes on interest and dividends payment by nonresident
institutional units or individuals to foreign government ;
- Taxes on financial transactions payment by nonresident
institutional units or individuals to foreign government ;
(such as taxes on issue, purchase, and sale of securities)
- Taxes on income and wealth may be imposed by and payment
directly to international organizations;
( such as the agencies of an economic union)
- Tax refunds;
(refunds of taxes to taxpayers are treated as negative taxes)
- Any other taxes on income and wealth, etc payment to abroad.
- Any fines or penalties on the late payment of taxes are included
in the amount of associated taxes payment to abroad;
- Taxes on tourist landing, fishing rights, tickets sold by
government sponsored lotteries, and any all other gain taxes
and vats etc.
5031 Annual or other regular Annual or regular contributions paid by member governments to
contributions: international organizations (excluding taxes payable to
supranational organizations) and regular transfers made as
matter of policy by the international organizations to
(Current International governments
Cooperation of general (Current International Cooperation)
government)
- Subscription to international organizations;
-- Annual or regular contributions payment by member
governments to international organizations; (excluding taxes
payable to supranational organizations);
-- Regular transfers made as matter of policy by member
government to international organizations ;
5032
5033 Refund of grants and donations: Grants and donations refunds:
- Payment to abroad on account of refund of grants, donations in
(Current International cash etc. ;
Cooperation of general JDR grants refund:

317
 CODE-7

Section
- Division
-Groups Short description Explanatory note
- Reporting
classes code
government) - Unutilized JDR Grants refund which payment as a grant of
Japan Debt. Relief (JDR) for import of commodities;

5034 Social contributions: Social contributions imposed, controlled, and financed by

foreign government on behalf of its employees included
(General government : Central compensation of employees, and cross-border employees;
Government, semi-government,
Autonomous bodies, State and - Social contributions which payable by border, seasonal, and
Local Authorities) other short-term workers‟
-- payment on account of actual and imputed contributions made
by households on social security, social insurance schemes,
pension schemes, funded and unfunded pension schemes,
etc.; to make provision for social contributions;
- Social contributions which payable by other than border,
seasonal, and other short-term workers‟
-- payment on account of actual and imputed contributions made
by households on social security, social insurance schemes,
pension schemes, funded and unfunded pension schemes, etc.;
to make provision for social contributions;
5035 Social benefits: Social benefits: Social benefits payable to households, included
compensation of employees, and cross-border employees under
(General government : Central social insurance schemes, pension schemes, cross-border social
Government, semi-government, benefits and funded and unfunded pension schemes, etc.
Autonomous bodies, State and
Local Authorities) Payment to abroad on account of;
- Social benefits include benefits payable under social security
and pension schemes;
- Pension and non-pension benefits regarding events or
circumstances such as sickness, unemployment, housing, and
education, may be cash or kind;
- Social benefits payable to households;
5036
5037 Current transfers to Nonprofit Subscriptions, membership fees, and grants and donations, and so
Institution Serving Households forth payment by resident NPISHs to foreign government or
(NPISHs): international bodies ;
- Membership dues (made on a regular or occasional basis)
payment by resident NPISHs to foreign government or
(Miscellaneous current transfers international bodies other than annual or regular contributions by
of general government) member government to international bodies;
- Subscriptions (made on a regular or occasional basis) payment
by resident NPISHs to foreign government or international bodies
other than annual or regular contributions by member
government to international bodies;
- So forth whether made on a regular or occasional basis
payment by resident NPISHs to foreign government or
international bodies other than international bodies;
- Donations, and so forth payment by resident NPISHs to foreign
government or international bodies;
5038 Other miscellaneous current Payment to abroad on account of
transfers of general government: - Fines and penalties imposed on institutional units by courts of
law or other government bodies;
- Compensation for injury to persons, employee or damage to
(Central Government, semi- property, etc. caused by the former that are not settled as
government, Autonomous payments of nonlife insurance Claims;
bodies, State and Local (Major compensation payments for extensive damages ( e.g. oil

318
 CODE-7

Section
- Division
-Groups Short description Explanatory note
- Reporting
classes code
Authorities) spillages or side effects of pharmaceutical products) are treated
as capital transfers.)
- ex gratia payments made by government units or NPISHs in
compensation for injuries or damages caused by natural
disasters;
(excluding major compensation payments for extensive
damages e.g. oil spillages or side effects of pharmaceutical
products are treated capital transfers)

- Others:
-- payments to international or supranational authorities that are
regarded as being compulsory, and for which nothing is
provided in return, but which are not taxes;
- Payment on account of research and development related grants
or donations , subscriptions etc.;

5039
5040
51 Financial corporations, non- (a) Financial corporations: Non-depository institutions (public
financial corporations, and private)
households and Nonprofit (b) Non-financial corporations;
Institution Serving - Public sector corporations, Private industrial units;
Households (NPISHs) (c) Households and NPISHs:
- individuals non-profit institutions and others ;

The international accounts classify the following types of

current transfers under financial corporations, non-financial
corporations, households and Nonprofit Institution Serving
Households ( NPISHs):
A) Personal transfers;
B) Other current transfers;
i) current taxes on income, wealth, etc.,
ii) social contributions,
iii) social benefits,
iv) net nonlife insurance premiums,
v) nonlife insurance claims,
vi) current international cooperation, and
vii) Miscellaneous current transfers.
511 Personal Transfers Personal Transfers:
Personal transfers consist of all current transfers in cash or
kind made or payment by resident households to or from
nonresident households. Personal transfers thus include all
current transfers between resident and nonresident
individuals, independent of :
(a) the source of income of the sender ( irrespective of whether
the sender receives income from labor, entrepreneurial or
property income, social benefits, and any other types of
transfers; or disposes assets); and
(b) the relationship between the households (irrespective of
whether they are related or unrelated individuals).
(c) Workers‘ remittances are current transfers made by
employees to residents of another economy. They are
included as a supplementary item.
(d) When nonresident households take part in gambling there
may be net transfers between resident and nonresidents. In

319
 CODE-7

Section
- Division
-Groups Short description Explanatory note
- Reporting
classes code
some cases the winner of a lottery dose not receive a lump
sum immediately but a stream of payments over future
periods. This arrangement should be recorded as the receipt
of the lump sum as a current transfer equal to the present
value of the payment stream and the immediate purchase of
an annuity.
5110 Workers' remittances of foreign Workers' remittances:
national working in Bangladesh: (Foreign nationals who are resident in Bangladesh and who have
an income in Bangladesh are permitted to make monthly
remittances to the any country out of their saving up to 75% of
their net income to cover their commitments abroad excluding of
employee of foreign missions and international bodies because
they are non-resident)

- Remittances transfer to abroad by foreign national working in

Bangladesh at different enterprises or organizations or institutions
(net salary and allowances);

Salary reimbursement/transfer to abroad by resident company on

behalf of their employee to agent office or parent office or branch
office or personal account of employee (net salary and
allowances)
5111 Other personal remittances of (a) Other personal remittances other than workers‟ remittances :
foreign national other than
workers‟ remittances: - Remittances sent to abroad by foreign individuals or employer
of their genuine savings, the retirement benefits such as pensions
fund, provident fund, leave salary, bonus and other gratuitous,
etc. paid by employer;
-- pension funds at regular intervals after the initial lump sum
payment by employer from retirement benefits;
- Remittances transfer to abroad by foreign individuals on
account of purchase flats, plots, investment in landed properties,
securities, etc in favour of legal authorities;

(b) Others:
- Sale proceeds of real assets transfer to abroad such as household
articles and real estate by foreign or resident individuals or
others;
- Remittances payment by foreign national working or residing in
Bangladesh which sent by individuals on account of their
children's or school's or institutions as a tuition fees;
- Remittances transfer to abroad by foreign individuals
(withdrawal from his or her account) to his or her another
account;
- Remittances payment abroad as gift to relative or friends by
foreign national;
5112 Other personal remittances -Remittances transfer to abroad by nonresident Bangladeshi
transfer to abroad other than (withdrawal from his or her account) to his or her another
foreign national account;
- Remittances transfer to abroad by resident individuals
(withdrawal from his or her account) for maintenance of family
members (dependent parents, spouses and children except
foreign born wives or husbands of Bangladesh nationals)
- Remittances allowed to Bangladeshi emigrants;
- Remittances payment abroad as gift to relative or friends by

320
 CODE-7

Section
- Division
-Groups Short description Explanatory note
- Reporting
classes code
Bangladeshi national;

512 Other current transfers: Other current transfers consist:

i) current taxes on income, wealth, etc.,
( Financial corporations, non- ii) social contributions,
financial corporations, iii) social benefits,
households and Nonprofit iv) net nonlife insurance premiums,
Institution Serving Households ( v) nonlife insurance claims,
NPISHs)) vi) current international cooperation, and
vii) Miscellaneous current transfers.
5120
5121 Private grants and donations: Private grants or aid and donations , and so forth whether made
on a regular or occasional basis;
(Miscellaneous current : current - Emergency aid after natural disasters; they including transfers in
transfers to NPISHs ) kind in form of food, clothing, blankets, medicines, and so forth;
- Grants or donations payment to abroad on account of churches,
religious bodies and philanthropic organizations or nonresident
NPISHs by resident institutional units;
- Other grants; donations ( e.g. donation for relief works);
payment to abroad by resident NPISHs to nonresident
institutional units;
- so forth; payment to abroad by resident NPISHS to
nonresident institutional units;
- Remittance payment to abroad which sent by resident
individuals to nonresident individuals as a gift nature in cash;
- Gifts and donation of a current nature not included elsewhere
are regard as current transfers;

5122 Subscriptions and membership Membership dues, subscriptions , and so forth whether made on a
fees: regular or occasional basis;

(Miscellaneous current transfer: -- Membership dues (made on a regular or occasional basis)

current transfers to NPISHs ) payment by resident NPISHS to nonresident institutional units;
-- subscriptions (made on a regular or occasional basis) payment
by resident NPISHS to nonresident institutional units;
-- so forth whether made on a regular or occasional basis payment
by resident NPISHS to nonresident institutional units;
-- Subscriptions of media services such as Reuter monitor, and
SWIFT etc. payment by resident NPISHS to nonresident
institutional units;
-- Membership dues or subscriptions to market profit or non-
profit organizations serving businesses; such as chambers of
commerce or trade associations payment by resident NPISHS to
nonresident institutional units;
-- Membership fees to foreign professional and scientific
institutions, both for individual and corporate payment by
resident NPISHS to nonresident institutional units;
-- Any other subscriptions as made on regular or occasional basis
n.i.e payment by resident NPISHS to nonresident institutional
units;
- Registration fees for conference/seminar etc
- Any fees or charges to published in foreign journals and
newspapers etc.

5123 Other miscellaneous current Other miscellaneous current transfers:

321
 CODE-7

Section
- Division
-Groups Short description Explanatory note
- Reporting
classes code
transfers: -- Fines and penalties imposed on institutional units by courts of
law or other non-government bodies;
(Financial corporations, non- -- Compensation for injury to persons or damage to property
financial corporations, caused by the former that are not settled as payments of
households and nonprofit nonlife insurance claims;
institution serving households ( -- Death benefit paid by employer which are not settled as
NPISHs)) payments of life insurance claims;
-- ex gratia payments made by non-government units or NPISHs
in compensation for injuries or damages caused by natural
disasters;
(excluding major compensation payments for extensive
damages e.g. oil spillages or side effects of pharmaceutical
products are treated capital transfers)
-- Compensation for any all other purposes such as exporter and
importer relationship for development of business, industries
etc;

- Others:
-- payments to international or supranational authorities that are
regarded as being compulsory, and for which nothing is
provided in return, but which are not taxes;
-- Any other miscellaneous current transfers n.i.e such as
compensation of industrial sectors paid foreign buyers‟ etc.;

By convention, current transfers between households with regard

to lotteries and other gambling are included other miscellaneous
current transfer.
- Lotteries and other gambling:
-- Payment of the lump sum as a sale of an annuity;
- Payment on account of research and development related grants
or donations , subscriptions etc.;

5124 Technical assistance and Remittances payment to abroad which:

scholarship: - Payment abroad by financial corporations, non-financial
corporations, households and NPISHs to cover the salaries of
those technical assistance staff who are deemed to be non-
(Current International resident in the economy in which they are working and who are
Cooperation : Financial in an employer-employee relationship with the host economy;
corporations, non-financial - Funding of technical assistance ( excluding technical assistance
corporations, households and that is tied to or part of capital projects) by resident to non-
NPISHs) resident financial corporations, non-financial corporations,
( Technical assistance that is households and Nonprofit Institution Serving Households (
tied to or part of capital project) NPISHs))
- Also included is technical assistance supplied in kind to
financial corporations, non-financial corporations, households
and Nonprofit Institution Serving Households ( NPISHs));
- Rewards of participants in seminars;
- Other assistance for development of human resources etc;
- Financing by financial corporations, non-financial corporations,
households and Nonprofit Institution Serving Households (
NPISHs)) to cover the educational expenditures of non-
resident individuals in the case of scholarship;

5125
5126 Reversal entry Reversal entry:

322
 CODE-7

Section
- Division
-Groups Short description Explanatory note
- Reporting
classes code
- Cancellation of the inward remittance as an outward remittance
on TM form.
5127 Back to Back currency Back to Back currency transactions:
transactions - Proceeds of cheque /bank drafts denominated in foreign
currency purchased from foreigners for issuing of foreign
currency notes and foreign currency travelers cheque.
5128 Current taxes on income, Payment to abroad on account of
wealth, etc.: - Taxes levied on the income earned by nonresidents from the
provision of their labor or financial assets payment to abroad ;
(Financial corporations, non- - Taxes on capital gains arising from assets of nonresidents
financial corporations, payment to abroad;
households and Nonprofit - Taxes on wages and salaries earned by nonresident employees
Institution Serving Households ( are recorded as payable by the nonresident employees payment
NPISHs)) by financial corporations, non-financial corporations, households
and nonprofit institution serving households ( NPISHs) abroad;
- Taxes on income and capital gains from financial assets can be
payable by ;
-- payment by resident NPISHs to nonresident institutional
units or corporations;
-- payment by resident NPISHs to nonresident nonprofit
institutional units;
- Taxes on interest and dividends payment by resident NPISHs to
nonresident institutional units or individuals ;
- Taxes on financial transactions payment by resident NPISHs to
nonresident institutional units;
(such as taxes on issue, purchase, and sale of securities)
- Tax refunds;
(refunds of taxes to taxpayers are treated as negative taxes)
- Any other taxes on income and wealth, etc.
- Any fines or penalties on the late payment of taxes;

5129 Social contributions: Social contributions imposed, controlled, and financed by

resident NPISHs on behalf of its employees included
(Financial corporations, non- compensation of employees, and cross-border employees;
financial corporations,
households and Nonprofit - Payment by resident NPISHs from nonresident institutional
Institution Serving Households ( units for contributions to social security, social insurance
NPISHs)) schemes, pension schemes, funded and unfunded pension
schemes, etc.;
5130 Social benefits: Social benefits: Social benefits payable to households,
employees included compensation of employees, and cross-
(Financial corporations, non- border employees under social insurance schemes, pension
financial corporations, schemes, cross-border social benefits and funded and unfunded
households and Nonprofit pension schemes, etc.;
Institution Serving Households (
NPISHs)) - Payment by resident NPISHs from nonresident institutional
units for social benefits include benefits payable under social
security and pension schemes;
- Payment by resident NPISHs from nonresident institutional
units for pension and non-pension benefits regarding events or
circumstances such as sickness, unemployment, housing, and
education, may be cash or kind;
- Payment by resident NPISHs from nonresident institutional
units for social benefits payable to households;

323
 CODE-7

Section
- Division
-Groups Short description Explanatory note
- Reporting
classes code
5131 Annual or other regular Annual or regular contributions paid by member financial
contributions: corporations, non-financial corporations, households and
Nonprofit Institution Serving Households
(Current International ( NPISHs to international organizations (excluding taxes payable
Cooperation) to supranational organizations) and regular transfers made as
matter of policy by the international organizations to
governments

- Subscription to international organizations

-- Annual or regular contributions paid by financial corporations,
non-financial corporations, households and Nonprofit Institution
Serving Households ( NPISHs to international organizations;
(excluding taxes payable to supranational organizations);
-- Regular transfers made as matter of policy by the international
organizations to financial corporations, non-financial
corporations, households and nonprofit institution serving
households ( NPISHs);

5132 Net nonlife insurance - Net nonlife insurance premiums are derived from total nonlife
premiums: insurance premiums and premium supplements after deducting
the service charges;
- Net nonlife reinsurance premiums are derived from total nonlife
reinsurance premiums and premium supplements after deducting
the service charges;
- Net premiums on standardized guarantees are derived from
total premiums and premium supplements after deducting the
service charges;
5133 Nonlife insurance claims: - Nonlife insurance claims are derived from total nonlife
insurance claims paid within the accounting period plus changes
in the technical reserves against outstanding claim.
- Claims payable under standardized guarantees are recorded
under this item in the secondary income account.;
5134

D. CAPITAL ACCOUNT

The capital account in the international accounts shows (a) capital transfers receivable and payable
between residents and nonresidents and (b) the acquisition and disposal of non-produced, non-financial
assets between residents and nonresidents.

Section
- Division
-Groups Short description Explanatory note
- Reporting
classes code
6 CAPITAL TRANSFERS Capital transfer are transfers in which the ownership of an
asset ( other than cash or inventories) changes from one
party to another ; or which obliges one or both parties to
acquire or dispose of an asset (other than cash or
inventories) or where a liability is forgiven by the creditor.

324
 CODE-7

Section
- Division
-Groups Short description Explanatory note
- Reporting
classes code
60 Capital transfer of general General Government:
government: - Central Government,
- semi-government,
- Autonomous bodies,
- State and Local Authorities.
Capital transfer of general government consists of
components: i) debt forgiveness and ii) other capital
transfers.
601 Debt forgiveness of general Debt forgiveness is the voluntary cancellation of all or part
government: of a debt obligation within a contractual agreement between
a creditor and a debtor. With debt forgiveness, the
contractual arrangement cancels or forgives all or part of the
principal amount outstanding, including interest arrears
(interest payments that fell due in the past) and any other
interest costs that have accrued. Debt forgiveness does not
arise from the cancellation of future interest payments that
have not yet fallen due and have not yet accrued.

6010 Debt forgiveness of general Debt forgiveness:

government: - Cancels or forgives all or part of the principal amount
outstanding, including interest arrears;
(Central Government, semi-
government, Autonomous
bodies, State and Local
Authorities)
602 Other capital transfer of Other capital transfer consist:
general government: (a) Investment grants :
Investment grants consist of capital transfers in cash or in
(Central Government, semi- kind made by governments or international organizations to
government, Autonomous other institutional units to finance all or part of the costs of
bodies, State and Local their acquiring fixed assets. The recipients may be other
Authorities) governments or other entities. The recipients are obliged to
use investment grants payment in cash for purposes of gross
fixed capital formation, and the grants are often tied to
specific investment projects;
(b) Nonlife Insurance Claims:
(c) One-off guarantees and other debt assumption:
One-off guarantees occur in situations in which the
conditions of the loan or of the security that is guaranteed
are so particular that is not possible for the degree of risk
associated with it to be calculated with any degree of
precision.
Capital transfers occur when a one – off guarantee is
activated and the guarantor acquires no claim on the debtor
or a claim worth less than the value of the guarantee.
Debt assumption means that one party takes on the liability
of another party.
Debt assumption where the assumer is not a guarantor.
 If the original debtor still exists, the capital transfer
is from the debt assumer to the debtor.
 If the original debtor no longer exists, the capital
transfer is from the debt assumer to the debtor.

(d) Taxes:

325
 CODE-7

Section
- Division
-Groups Short description Explanatory note
- Reporting
classes code
- Capital levies;
(Capital levies consist of taxes on the values of the assets or
net worth owned by institutional units levied at irregular,
and very infrequent, intervals of time);
- Taxes on capital transfers;
(These consist of taxes on the values of assets transferred
between institutional units.)
(e) Other capital transfers:
6020 Investment grants of general Investment grants in cash:
government: -- Project grants such as large construction investment
projects;
(Central Government, semi- -- Investment grants as direct investor;
government, Autonomous -- Reimbursement of project grants;
bodies, State and Local -- Any other project grants n.i.e. ;
Authorities)
6021 Nonlife Insurance Claims: Nonlife Insurance Claims:
- Exceptionally large nonlife insurance claims, such as those
(Central Government, semi- following a catastrophe, some part of the claims may be
government, Autonomous recorded as capital transfers;
bodies, State and Local
Authorities)
6022 Capital Taxes of general Capital Taxes:
government: - Capital levies;
(excluding taxes on income (Capital levies consist of taxes on the value of the assets or
and wealth, etc) net worth owned by institutional units levied at irregular,
and very infrequent, intervals of time;)
(Central Government, semi- - Taxes on capital transfers;
government, Autonomous (These consist of taxes on the values of assets transferred
bodies, State and Local between institutional units. They do not include taxes on
Authorities) sales of assets )
-- Inheritance taxes; (excluding taxes on sales of assets)
--- Death taxes (death duties);
--- Gift taxes;
6023 Other capital transfers n.i.e. of Other capital transfers n.i.e.:
general government: - Major non-recurrent payments in compensation for
extensive damages or serious injuries not covered by insurance
(Central Government, semi- policies
government, Autonomous ( e.g. oil spillages or side effects of pharmaceutical products,
bodies, State and Local and so forth. The payments may be awarded by courts of law
Authorities) or by arbitration, or settled out of court);
- Large gifts and inheritances(legacies), including those to
nonprofit institutions;
(these capital transfers could be made under wills or when
donor is still living)
- Exceptionally large donations by households or enterprises to
nonprofit institutions to finance gross fixed capital formation;
-- gifts to universities to cover the costs of building new
residential colleges, libraries, and laboratories;
- Cash grants from donor governments or multilateral financial
institutions to the debtor economy to be used to repay debt;
- A capital contribution to an international organization or
nonprofit institution ;
(if it does not give rise to equity for the provider of the
contribution)
- Reimbursement of project grants;

326
 CODE-7

Section
- Division
-Groups Short description Explanatory note
- Reporting
classes code
6024 One-off guarantees and other One-off guarantees and other debt assumption:
debt assumption:
Capital transfers occur when a one – off guarantee is
(Central Government, semi- activated and the guarantor acquires no claim on the debtor
government, Autonomous or a claim worth less than the value of the guarantee.
bodies, State and Local -- Debt assumption where the assumer is not a guarantor.
Authorities)  If the original debtor still exists, the capital transfer
is from the debt assumer to the debtor.
 If the original debtor no longer exists, the capital
transfer is from the debt assumer to the debtor.
The value of any claim the debt assumer payment to the
creditor (e.g. a promise of reimbursement is regarded as a
financial account transaction between the guarantor and the
creditor.
61 Capital transfer of financial (a) Debt forgiveness:
corporations, non-financial Debt forgiveness is the voluntary cancellation of all or part
corporations, households of a debt obligation within a contractual agreement between
and nonprofit institution a creditor and a debtor. With debt forgiveness, the
serving households contractual arrangement cancels or forgives all or part of the
(NPISHs): principal amount outstanding, including interest arrears
(interest payments that fell due in the past) and any other
interest costs that have accrued. Debt forgiveness does not
arise from the cancellation of future interest payments that
have not yet fallen due and have not yet accrued.
(b) Investment grants :
Investment grants consist of capital transfers in cash or in
kind made by governments or international organizations to
other institutional units to finance all or part of the costs of
their acquiring fixed assets. The recipients may be other
governments or other entities. The recipients are obliged to
use investment grants payment in cash for purposes of gross
fixed capital formation, and the grants are often tied to
specific investment projects;
(c) Nonlife Insurance Claims:
(d) One-off guarantees and other debt assumption:
One-off guarantees occur in situations in which the
conditions of the loan or of the security that is guaranteed
are so particular that is not possible for the degree of risk
associated with it to be calculated with any degree of
precision.
Capital transfers occur when a one – off guarantee is
activated and the guarantor acquires no claim on the debtor
or a claim worth less than the value of the guarantee.
Debt assumption means that one party takes on the liability
of another party.
Debt assumption where the assumer is not a guarantor.
 If the original debtor still exists, the capital transfer
is from the debt assumer to the debtor.
 If the original debtor no longer exists, the capital
transfer is from the debt assumer to the debtor.
(e) Taxes:
- Capital levies;
(Capital levies consist of taxes on the values of the assets or
net worth owned by institutional units levied at irregular,
and very infrequent, intervals of time);

327
 CODE-7

Section
- Division
-Groups Short description Explanatory note
- Reporting
classes code
- Taxes on capital transfers;
(These consist of taxes on the values of assets transferred
between institutional units.)
(f) Other capital transfers:
611 Debt forgiveness of financial Debt forgiveness:
corporations, non-financial Debt forgiveness is the voluntary cancellation of all or part
corporations, households of a debt obligation within a contractual agreement between
and Nonprofit Institution a creditor and a debtor. With debt forgiveness, the
Serving Households ( contractual arrangement cancels or forgives all or part of the
NPISHs): principal amount outstanding, including interest arrears
(interest payments that fell due in the past) and any other
interest costs that have accrued. Debt forgiveness does not
arise from the cancellation of future interest payments that
have not yet fallen due and have not yet accrued.
6110 Debt forgiveness of financial Debt forgiveness:
corporations, non-financial - Cancels or forgives all or part of the principal amount
corporations, households and outstanding, including interest arrears;
Nonprofit Institution Serving
Households ( NPISHs):
612 Other capital transfers of Other capital transfers :
financial corporations, non-
financial corporations,
households and Nonprofit
Institution Serving
Households ( NPISHs)
6120 Other capital transfers n.i.e of Other capital transfers n.i.e.:
financial corporations, non- - Major non-recurrent payments in compensation for
financial corporations, extensive damages or serious injuries not covered by insurance
households and Nonprofit policies
Institution Serving ( e.g. oil spillages or side effects of pharmaceutical products,
Households ( NPISHs) and so forth. The payments may be awarded by courts of law
or by arbitration, or settled out of court);
- Large gifts and inheritances(legacies), including those to
nonprofit institutions;
(these capital transfers could be made under wills or when
donor is still living)
- Exceptionally large donations by households or enterprises to
nonprofit institutions to finance gross fixed capital formation;
-- gifts to universities to cover the costs of building new
residential colleges, libraries, and laboratories;
- Cash grants from donor governments or multilateral financial
institutions to the debtor economy to be used to repay debt;
- A capital contribution to an international organization or
nonprofit institution ;
(if it does not give rise to equity for the provider of the
contribution)
6121 Investment grants of financial Investment grants in cash:
corporations, non-financial -- Project grants such as large construction investment
corporations, households and projects;
Nonprofit Institution Serving -- Investment grants as direct investor;
Households ( NPISHs) -- Reimbursement of project grants;
-- Any other project grants n.i.e. ;
6122 Capital Taxes of financial Financial corporations, non-financial corporations:
corporations, non-financial Capital Taxes:
corporations, households and - Capital levies;

328
 CODE-7

Section
- Division
-Groups Short description Explanatory note
- Reporting
classes code
Nonprofit Institution Serving - Taxes on capital transfers;
Households ( NPISHs) - Inheritance taxes; (excluding taxes on sales of assets)
(excluding taxes on income -- Death taxes;
and wealth, etc) -- Gift taxes;
Between households:
- Capital levies;
- Taxes on capital transfers;
- Inheritance taxes; (excluding taxes on sales of assets)
-- Death taxes;
-- Gift taxes;
6123 Nonlife Insurance Claims of Nonlife Insurance Claims:
of financial corporations, non- - Exceptionally large nonlife insurance claims, such as those
financial corporations, following a catastrophe, some part of the claims may be
households and Nonprofit recorded as capital transfers;
Institution Serving
Households ( NPISHs)
6124 One-off guarantees and other One-off guarantees and other debt assumption:
debt assumption of of Capital transfers occur when a one – off guarantee is
financial corporations, non- activated and the guarantor acquires no claim on the debtor
financial corporations, or a claim worth less than the value of the guarantee.
households and Nonprofit -- Debt assumption where the assumer is not a guarantor.
Institution Serving  If the original debtor still exists, the capital transfer
Households ( NPISHs) is from the debt assumer to the debtor.
 If the original debtor no longer exists, the capital
transfer is from the debt assumer to the debtor.
 The value of any claim the debt assumer payable to
the debtor (e.g. a promise of reimbursement is
regarded as a financial account transaction between
the guarantor and the debtor.
62 Acquisitions and Disposals of Non-produced, non-financial assets consist of :
Non-produced, Non-financial (a) Natural resources;
Assets: (b) Contracts, leases, and licenses; and
(c) Marketing assets ( and goodwill).
621 Acquisitions and Disposals of Non-produced, non-financial assets consist of :
Non-produced, Non-financial (a) Natural resources;
Assets: Natural resources include land, mineral rights, forestry
rights, water, fishing rights, air space, and electromagnetic
spectrum.
(b) Contracts, leases, and licenses;
Contracts, leases, and licenses covers those contracts,
leases, and licenses that are recognized as economic assets.
These assets are creations of society and its legal system,
and are sometimes called intangible assets.
(c) Marketing assets ( and goodwill).
Marketing assets consist of items such as brand names,
mastheads, trademarks, logos, and domain names.
6210 Natural resources: Natural resources:
- Sales of natural resources include land, mineral rights,
forestry rights, water, fishing rights, air space, and
electromagnetic spectrum to nonresidents.
(In contrast to a change of ownership of the resource;
excluding right to use a natural resource on a temporary
basis is classified as rent)
6211 Contracts, leases, and licenses Contracts, leases, and licenses:
- Contracts, leases, and licenses of recognized as economic

329
 CODE-7

Section
- Division
-Groups Short description Explanatory note
- Reporting
classes code
assets for long-term;
(these assets are creations of society and its legal system,
and are sometimes called intangible assets)
-- marketable operating leases which can be transferred or
subleased;
( marketable operating lease asset flows are recorded in the
capital account when the lessee sells the right and thus
realizes price difference)
-- permission to use natural resources that are not recorded
as outright ownership of those resources;
-- permissions to undertake certain activities
( including some government permits);
-- entitlements to purchase a good or service on an
exclusive basis;
6212 Marketing assets ( and Marketing assets ( and goodwill):
goodwill): -Purchases the brand names from nonresident;
- Purchases the mastheads from nonresident;
- Purchases the trademarks from nonresident;
- Purchases the logos from nonresident;
- Purchases the domain (including internet domain) names
from nonresident;

E. FINANCIAL ACCOUNT:

The financial account records transactions that involve financial assets and liabilities and that take place
between residents and nonresidents. The financial account indicates the functional categories, sectors,
instruments, and maturities used for net international financing transactions. The financial account is
classified according to the instrument and functional categories:

(a) Direct investment,

(b) Portfolio investment,
(c) Financial derivatives (other than reserves) and employee stock options,
(d) Other investment, and
(e) Reserve assets.

Section
- Division
-Groups Short description Explanatory note
- Reporting
classes code
7 DIRECT INVESTMENT: Direct investment is a category of cross-border investment
(abroad) associated with a resident in one economy having control
or a significant degree of influence on the management of
an enterprise that is resident in another economy. Control
is determined to exist if the direct investor owns more than
50 percent of the voting power in the direct investment

330
 CODE-7

Section
- Division
-Groups Short description Explanatory note
- Reporting
classes code
enterprise. A significant degree of influence is determined
to exist if the direct investor owns from 10 to 50 percent of
the voting power in the direct investment enterprise.
The direct investor may be an individual; an incorporated
or unincorporated private or public enterprise; an
associated group of individuals or enterprises which owns
a direct investment enterprise in an economy other than
that of residence of direct investor(s).
A direct investment enterprise is an incorporated or
unincorporated enterprise in which a direct investor
resident in another economy owns 10 percent or more of
the ordinary shares or voting power. Direct investment
enterprises comprise those entities that are identified as
subsidiaries, associates and branches which are commonly
termed as affiliated enterprises either directly or indirectly
owned by the direct investor.
In a subsidiary enterprise a direct investor owns more
than 50 percent shares; in an associate enterprise a direct
investor owns 50 percent or less shares and branches are
wholly or jointly owned unincorporated enterprises either
directly or indirectly owned by the direct investor.
A quasi-corporation is an unincorporated business that
operates as if it was an entity separate from its owners.
Examples are branches, land ownership, partnerships (both
of limited and unlimited liability), trusts, and resident
portions of multi-territory enterprises. These quasi-
corporations are treated as if they were corporations, i.e.
as separate institutional units from the units to which they
legally belong.
Reverse investment: Reverse investment arises when a
direct investment enterprise lends funds to or acquires
equity in its immediate or indirect direct investor,
provided it does not own equity comprising 10 percent or
more of the voting power in that direct investor.
Fellow enterprise: Fellow enterprises, that is, those
enterprises that are under the control or influence of the
same immediate or indirect investor, but neither fellow
enterprise controls or influences the other fellow
enterprise.

70 Equity capital and Equity capital and investment fund shares:

investment fund shares (a) Equity: Equity consists of all instruments and records
abroad: that acknowledge claims on the residual value of a
corporation or quasi-corporation, after the claims of all
creditors have been met. Equity is treated as a liability of
the issuing institutional unit (a corporation or other unit).
Equity may be split on a supplementary basis into:
(i) listed shares,
(ii) unlisted shares, and

331
 CODE-7

Section
- Division
-Groups Short description Explanatory note
- Reporting
classes code
(iii) other equity (equity in quasi-corporations
(b) Investment fund shares or units: Investment funds are
collective investment undertakings through which
investors pool funds for investment in financial or
nonfinancial assets or both. These funds issue shares (if a
corporate structure is used) or units (if a trust structure is
used). Investment funds include money market funds
(MMF) and non- MMF investment funds. MMFs are
investment funds that invest only or primarily in short-
term money market securities such as treasury bills,
certificates of deposit, and commercial paper. Investment
fund shares or units refer to the shares issued by mutual
funds and unit trusts, rather than the shares they may
hold.
An investment fund is a supply of capital belonging to
numerous investors used to collectively purchase securities
while each investor retains ownership and control of his
own shares
701 Equity capital other than Equity capital other than reinvestment earnings to the
reinvestment earnings abroad:
abroad:
Equity Capital: Shareholders' equity (or stockholders'
equity, shareholders' funds, shareholders' capital or
similar terms) represents the equity of a company as
divided among shareholders of common or preferred
stock.
7010 Equity capital other than Equity capital other than reinvestment earnings: ( excluding
reinvestment earnings : Deposit taking corporations, Insurance, NBFI, etc);
- Direct investors in direct investment enterprise
(equity capital payment by resident direct investor to non-
(All sectors excluding Deposit resident direct investment enterprise):
taking corporations,
-- Equity capital payment by subsidiary or associate company
Insurance, NBFI, etc)
of Garments and Textile sectors.
-- Equity capital payment by quasi-corporations (e.g. branch)
of Garments and Textile sectors.
-- Equity capital payment by subsidiary or associate company
of manufacturing (Other than Garments & Textile) sectors;
-- Equity capital payment by quasi-corporations (e.g. branch)
of manufacturing (Other than Garments & Textile) sectors.
-- Equity capital payment by subsidiary or associate company
of Trade & Commerce (Trading, etc.) sectors.
-- Equity capital payment by quasi-corporations (e.g. branch)
of Trade & Commerce (Trading, etc.) sectors.
-- Equity capital payment by subsidiary or associate company
of Transport, Storage & Communication sectors.
-- Equity capital payment by quasi-corporations (e.g. branch)
of Transport, Storage & Communication sectors.
-- Equity capital payment by subsidiary or associate company

332
 CODE-7

Section
- Division
-Groups Short description Explanatory note
- Reporting
classes code
of Service sectors.
-- Equity capital payment by quasi-corporations (e.g. branch)
of Service sectors.
-- Equity capital payment by subsidiary or associate company
of other sectors.
-- Equity capital payment by quasi-corporations (e.g. branch)
of other sectors.
-- Equity capital payment by subsidiary or associate company
of telecommunication sector.
-- Equity capital payment by quasi-corporations (e.g. branch)
of telecommunication sector.
-- Equity capital payment by subsidiary or associate company
of Power, Gas, Oil and Mineral exploration sectors.
-- Equity capital payment by quasi-corporations (e.g. branch)
of Power, Gas, Oil and Mineral exploration sector;
7011 Equity capital other than Equity capital other than reinvestment earnings:
reinvestment earnings : Banks, leasing companies, building societies; or friendly
society, and credit unions , insurance companies, NBFIs, and
( Deposit taking corporations, individuals non-profit institutions sectors;
Insurance, NBFI, etc)
- Direct investors in direct investment enterprise (equity
capital payment by resident direct investor to non-resident
direct investment enterprise):
-- Equity capital payment by subsidiary or associate company
of banks, leasing companies, building societies; or friendly
society, and credit unions , insurance companies, NBFIs, and
individuals non-profit institutions sectors;
-- Equity capital payment by quasi-corporations (e.g. branch)
of banks, leasing companies, building societies; or friendly
society, and credit unions , insurance companies, NBFIs, and
individuals non-profit institutions sectors;
7012 Equity capital (reverse Equity capital (reverse investment ):
investment) : A direct investment may acquire equity or other claim on its
own immediate or indirect direct investor. These transactions
may occur as a way of withdrawing investment or as a way of
organizing finance within a transnational group. For example,
for an enterprise that borrows on behalf of its parent company
and in cases in which treasury functions are concentrated in a
subsidiary, the subsidiary may lend money to its direct
investor.
Reverse investment arises when direct investment enterprise
lends some funds or acquires equity on its immediate or
indirect direct investor, provided it does not own equity
comprising 10% or more voting power in that direct investor.
Any Payment of the equity part of this investment should be
reported here.

- Direct investment enterprise in direct investors (equity

capital payment by resident direct investor to non-resident
direct investment enterprise):
-- Equity capital payment by subsidiary or associate
company.

333
 CODE-7

Section
- Division
-Groups Short description Explanatory note
- Reporting
classes code
-- Equity capital payment by quasi-corporations (e.g. branch).

7013 Capital repatriation to abroad: Capital repatriation :

- Disinvestment/ withdrawal of equity investment by the
foreign direct investors from their resident direct investment
enterprises operating in Bangladesh;
-- Repatriation of sales proceeds of equity investment;
7014 Equity capital other than - Between fellow enterprises (equity capital payment by
reinvestment earnings : resident direct investment enterprise to non-resident fellow
enterprise)
-- All sectors excluding Deposit taking corporations,
(All sectors : Between fellow
Insurance, NBFI, etc
enterprises )
- Between fellow enterprises (equity capital payment by
resident direct investment enterprise to non-resident fellow
enterprise)
-- Deposit taking corporations, Insurance, NBFI, etc

702 Debt instruments (Other Debt instruments (Other than debt securities):
than debt securities) Debt instruments:
Debt instruments are those that require the payment of
principal and/or interest at some point(s) in the future.
Debt instruments may comprise deposits, debt securities,
loans (including financial leases), trade credit and
advances, nonlife insurance technical reserves, life
insurance and annuity entitlements, pension entitlements,
claims of pension funds on pension managers, provision
for calls under standardized guarantees, and all other
accounts payable. These instruments may earn/pay
interest but this is not a necessary criterion for an
instrument to be classified as debt.
Debt instruments (other than debt securities) (a) are
created when a creditor lends funds directly to a debtor,
and (b) are evidenced by documents that are not
negotiable.

Debt securities: Debt securities are negotiable instruments

serving as evidence of a debt. They include bills, bonds,
notes, negotiable certificates of deposit, commercial paper,
debentures, asset-backed securities, money market
instruments, and similar instruments normally traded in
the financial markets. Bills are defined as securities that
give the holders the unconditional rights to receive stated
fixed sums on a specified date. Bills are generally issued at
discounts to face value that depend on the rate of interest
and the time to maturity and are usually traded in
organized markets.

334
 CODE-7

Section
- Division
-Groups Short description Explanatory note
- Reporting
classes code
7020 Other capital of debt Short-term debt instruments other than debt securities:
instruments other than debt - Direct investors in direct investment enterprise;
securities: Resident direct investor lend funds (including suppliers'
credit) to non-resident direct investment enterprise as loans
(including financial leases), trade credit and advances, etc.;

Long-term debt instruments other than debt securities:

- Direct investors in direct investment enterprise;
Resident direct investor lend funds (including suppliers'
credit) to non-resident direct investment enterprise as loans
(including financial leases), trade credit and advances, etc.;

7021 Other capital-reverse Reverse investment arises when direct investment enterprise
investment of debt instruments lends some funds or acquires equity on its immediate or
other than debt securities indirect direct investor, provided it does not own equity
comprising 10% or more voting power in that direct investor.
including other capital credit
Any payment of the debt part of this investment should be
extended: reported here.
Short-term other capital –reverse investment:
- Direct investment enterprise in Direct investors;
-- Resident direct investor lend funds (including suppliers'
credit) to non-resident direct investment enterprise;
Short-term other capital credit extended:
- Direct investment enterprises in direct investor
( reverse investment ):
-- Resident direct investor's payment on account of short-
term borrowing/credit etc. extended to non-resident direct
investment enterprise's abroad.

Long-term other capital –reverse investment:

- Direct investment enterprise in Direct investors;

-- Resident direct investor lend funds (including suppliers'
credit) to non-resident direct investment enterprise as loans
(including financial leases), trade credit and advances, etc.;
Long-term other capital credit extended:
- Direct investment enterprises in direct investor
(reverse investment ):
-- Resident direct investor's payment on account of long-
term borrowing/credit etc. extended to non-resident direct
investment enterprise's abroad.

7022 Other capital credit extended Short-term other capital credit extended:
of debt instruments other than - Direct investors in direct investment enterprise;
debt securities: -- Resident direct investor's payment on account of short-
term borrowing/credit etc. extended to non-resident direct
investment enterprise abroad.

Long-term other capital credit extended:

- Direct investors in direct investment enterprise;

335
 CODE-7

Section
- Division
-Groups Short description Explanatory note
- Reporting
classes code
-- Resident direct investor's payment on account of long-
term borrowing/credit etc. extended to non-resident direct
investment enterprise abroad.

7023 Other capital of debt Short-term debt instruments other than debt securities:
instruments other than debt - Between fellow enterprises:
securities including other Resident direct investor lend funds (including suppliers' credit)
capital credit extended : to non-resident fellow enterprise as loans (including financial
(Between fellow enterprises) leases), trade credit and advances, etc.;
Short-term other capital credit extended:
- Between fellow enterprises:
-- Resident direct investor's payment on account of short-term
borrowing / credit etc. extended to non-resident fellow
enterprise abroad.

Long-term debt instruments other than debt securities:

- Between fellow enterprises:
Resident direct investor lend funds (including suppliers' credit)
to non-resident fellow enterprise as loans (including financial
leases), trade credit and advances, etc.;
Long-term other capital credit extended:
- Between fellow enterprises:
-- Resident direct investor payment on account of long-term
borrowing/credit etc. to non-resident fellow enterprise abroad.

7024

7025

703 Debt securities of debt Debt securities:

instruments : Debt securities are negotiable instruments serving as
evidence of a debt. They include bills, bonds, notes,
negotiable certificates of deposit, commercial paper,
debentures, asset-backed securities, money market
instruments, and similar instruments normally traded in
the financial markets. Bills are defined as securities that
give the holders the unconditional rights to receive stated
fixed sums on a specified date. Bills are generally issued at
discounts to face value that depend on the rate of interest
and the time to maturity and are usually traded in
organized markets.
7030 Other capital of debt Short-term other capital of debt securities:
securities: - Direct investors in direct investment enterprise;
Resident direct investment enterprise purchase or holding
against any debt securities from non-resident direct investor;
-- Corporate bills, bonds;
-- Bankers' acceptance;
-- Commercial paper;
-- Certificates of deposit;
-- Others n.i.e.;

336
 CODE-7

Section
- Division
-Groups Short description Explanatory note
- Reporting
classes code
Long-term other capital of debt securities:

- Direct investors in direct investment enterprise;

Resident direct investment enterprise purchase or holding
against any debt securities from non-resident direct investor
-- Corporate bills, bonds;
-- Bankers' acceptance;
-- Commercial paper;
-- Certificates of deposit;
-- Others n.i.e.;
7031 Other capital-reverse Reverse investment arises when direct investment enterprise
investment of debt securities lends some funds or acquires equity on its immediate or
including credit extended: indirect direct investor, provided it does not own equity
comprising 10% or more voting power in that direct investor.
Any Payment of the debt part of this investment should be
reported here.
Short-term debt securities (Reverse investment):
Direct investment enterprise in Direct investors:
- Resident direct investor purchase or holding against any debt
securities from non-resident direct investment enterprise;
-- Corporate bills, bonds;
-- Bankers' acceptance;
-- Commercial paper;
-- Certificates of deposit;
-- Others n.i.e.;
Short-term debt securities credit extended:
- Direct investment enterprise in direct investors ( reverse
investment):
Resident direct investor's payment against short-term debt
securities to non-resident direct investment enterprise's
-- Corporate bills, bonds;
-- Bankers' acceptance
-- Commercial paper
-- Certificates of deposit
-- Others n.i.e.

Long-term debt securities (reverse investment):

Direct investment enterprise in Direct investors:
- Resident direct investor purchase or holding against any debt
securities from non-resident direct investment enterprise;
-- Corporate bills, bonds;
-- Bankers' acceptance;
-- Commercial paper;
-- Certificates of deposit;
-- Others n.i.e.;
Long-term debt securities credit extended:
- Direct investment enterprise in direct investors ( reverse
investment):
Resident direct investor's payment against long-term debt
securities to non-resident direct investment enterprise's

337
 CODE-7

Section
- Division
-Groups Short description Explanatory note
- Reporting
classes code
-- Corporate bills, bonds;
-- Bankers' acceptance
-- Commercial paper
-- Certificates of deposit
-- Others n.i.e.

7032 Debt securities credit Short-term debt securities credit extended:

extended:
- Direct investors in direct investment enterprise;
Resident direct investment enterprise's payment against short-
term debt securities to non-resident direct investor
-- Corporate bills, bonds;
-- Bankers' acceptance;
-- Commercial paper;
-- Certificates of deposit;
-- Others n.i.e.
Long-term debt securities credit extended:

- Direct investors in direct investment enterprise;

Resident direct investment enterprise's payment against long-
term debt securities to non-resident direct investor
-- Corporate bills, bonds;
-- Bankers' acceptance
-- Commercial paper
-- Certificates of deposit
-- Others n.i.e.

7033 Other capital of debt Short-term other capital of debt securities:

securities including credit - Between fellow enterprises:
extended: Resident direct investment enterprise purchase or holding
against any debt securities from non-resident fellow enterprise.
(Between fellow enterprises)
-- Corporate bills, bonds;
-- Bankers' acceptance;
-- Commercial paper;
-- Certificates of deposit;
-- Others n.i.e.;
Short-term debt securities credit extended:
- Between fellow enterprises:
Resident direct investment enterprise's payment against short-
term debt securities to non-resident fellow enterprise
-- Corporate bills, bonds;
-- Bankers' acceptance
-- Commercial paper
-- Certificates of deposit
-- Others n.i.e.

Long-term other capital of debt securities:

- Between fellow enterprises:

338
 CODE-7

Section
- Division
-Groups Short description Explanatory note
- Reporting
classes code
Resident direct investment enterprise purchase or holding
against any debt securities from non-resident fellow enterprise.
-- Corporate bills, bonds;
-- Bankers' acceptance;
-- Commercial paper;
-- Certificates of deposit;
-- Others n.i.e.;
Long-term debt securities credit extended:
- Between fellow enterprises:
Resident direct investment enterprise's payment against long-
term debt securities to non-resident fellow enterprise
-- Corporate bills, bonds;
-- Bankers' acceptance
-- Commercial paper
-- Certificates of deposit
-- Others n.i.e.

7034
7035
8 PORTFOLIO Portfolio investment is defined as cross-border
INVESTMENT transactions and positions involving equity or debt
securities, other than those included in direct investment
or reserve assets (BPM6,(para 6.54).
The characteristic feature of securities is their negotiability
i.e. their legal ownership is readily transferable from one
unit to another unit by delivery or endorsement.
Negotiable instruments are designed to be traded on
organized markets (BPM6, para 5.15)
The major components of portfolio investment classified
under liabilities are equity securities (ordinary shares,
preference shares and bonus shares etc.) and debt
securities (debentures, bonds & notes, money market
instruments and financial derivatives) both traded and
tradable in organized and other financial markets.
Conventionally when a non-resident holds less than 10%
of the shares of a resident enterprise this investment is
termed as portfolio investment. In portfolio investment the
investor has no voice in the management of the enterprise
and he/she has no share in the portion of reinvested
earnings unlike the case of a direct investor.
Portfolio investments are investments in the form of a group
(portfolio) of assets, including transactions in equity
securities, such as common stock, and debt securities, such
as banknotes, bonds, and debentures.
Sectors of Portfolio investments:
(a) General Government:
 Central Government, semi-government,
Autonomous bodies, State and Local Authorities
(b) Deposit-taking corporations except central bank:
 Banks, NBDCSs, building societies; or friendly
society, and credit unions.
(c) Other financial institutions

339
 CODE-7

Section
- Division
-Groups Short description Explanatory note
- Reporting
classes code
-non-depository institutions (public and private);
(d) Non-financial corporations;
- Public sector corporations, Private industrial units;
(e) Households and NPISHs:
- individuals non-profit institutions and others ;

80 General Government General government consist:

(Equity and investment fund a) Central Government,
shares) b) semi-government,
c) Autonomous bodies, and
d) State and Local Authorities,

801 Equity Securities: Equity Securities of General Government:

Equity comprises all instruments and records
(General government) acknowledging claims on the residual value of a
corporation or quasi-corporation, after the claims of all
creditors have been met.
Equity securities have the characteristic feature of
negotiability. That is, their legal ownership is readily
capable of being transferred from one unit to another unit
by delivery or endorsement. While any financial
instrument can be potentially be traded, securities (debt
and equity securities) are designed to be traded, usually on
organized stock exchanges or ―over the counter‖.
Negotiability is a matter of the legal form of the
instrument. Some securities may be legally negotiable, but
there is not, in fact, a liquid market where they can be
readily bought or sold.

Plain and simple, stock is a share in the ownership of a

company. Stock represents a claim on the company's assets
and earnings. As you acquire more stock, your ownership
stake in the company becomes greater. Whether you say
shares, equity, or stock, it all means the same thing.
8010 Purchase of shares, equity, or Remittances payment to abroad on account of shares or equity
stocks: securities, or stocks purchased by resident general
government official sectors for investment issued by the
(General government) foreign authority;

802 Debt Securities Debt Securities:

Debt securities are negotiable instruments serving as
evidence of a debt serving as evidence of a debt. Debt
securities include bonds, debenture, commercial paper
promissory notes and other tradable non-equity securities.

Debt instruments are those instruments that require the

payment of principal and/or interest require the payment
of principal and/or Interest at some point(s) in the future.

Debt Securities: Examples:

Long-term debt securities include:

i) Convertible bonds into equity (BPM6, para 5.46)

340
 CODE-7

Section
- Division
-Groups Short description Explanatory note
- Reporting
classes code
ii) Nonparticipating preferred stocks (BPM6, para 5.46).
iii) Zero-coupon and other deep-discounted bonds (BPM6,
para 7.31)
iv) Indexed bonds (BPM6, para 5.49)
v) Asset-backed securities ( BPM6, para 5.47)
Short-term debt securities include:
i) Treasury bills (BPM6, para 5.44)
ii) Bankers‘ acceptances (BPM6, para 5.48)
iii) Certificates of deposit (BPM6, para 5.44)
iv) Commercial papers (BPM6,para 5.44)

8020 Purchase of short-term debt Remittances payment to abroad on account of Short-term

securities: foreign debt securities purchased by resident general
government official sectors for investment issued by the
(General government) foreign authority; such as
- Treasury bills;
- Bonds;
- Debentures;
- Notes;

8021 Purchase of long-term debt Remittances payment to abroad on account of long-term

securities: foreign debt securities purchased by resident general
government official sectors for investment issued by the
(General government) foreign authority; such as
- Treasury bills;
- Bonds;
- Debentures;
- Notes;

8022 Withdrawal or retirement of Withdrawal or transfer to abroad of long-term debt securities

Long-term debt securities held held by nonresident Bangladeshi working or residing in
by nonresident Bangladeshi abroad(NRB) investors;
working in abroad: - Wage Earners Development bonds;
-US $ Investment Bond
- Bangladesh Government Treasury Bond (BGTB)
(General government) -Mudaraba NRB Savings Bond
-Others
803 Withdrawal or sale of equity Withdrawal or sale of equity securities held by
securities: nonresident investors issued by resident general
government official sectors;
(General government)
8030 Withdrawal or sale of equity Remittances payment to abroad on account of withdrawal or
securities : sale of shares, equity, or stocks held by nonresident investors
issued by resident general government sectors;
(General government)
804 Withdrawal or retirement of Withdrawal or retirement of debt securities issued by
debt securities resident general government held by nonresident
(General government) investors;

8040 Withdrawal or sale of short- Remittances payment to abroad on account of withdrawal or

term debt securities: sale of short-term debt securities held by non-resident
investors issued by resident general government official
(General government) sectors ; such as
- Treasury bills;
- Bonds;

341
 CODE-7

Section
- Division
-Groups Short description Explanatory note
- Reporting
classes code
- Debentures;
- Notes;

8041 Withdrawal or sale of long- Remittances payment to abroad on account of withdrawal or

term foreign debt securities: sale of long-term debt securities held by non-resident
investors issued by resident general government official
(General government) sectors ; such as
- Treasury bills;
- Bonds;
- Debentures;
- Notes;

81 Equity and investment fund An institutions or corporations which is licensed to receive

shares: money on deposit from private individuals and to pay
interest on it, e.g. a
(Deposit-taking corporations
except central bank)  Banks,
 NBDCS,
 building societies; or friendly society, and
 credit unions,

811 Equity Securities: Deposit-taking corporations except central bank consist:

Banks, NBDCS, building societies; or friendly society, and
(Deposit-taking corporations credit unions ;
except central bank) Equity comprises all instruments and records
acknowledging claims on the residual value of a
corporation or quasi-corporation, after the claims of all
creditors have been met.
Plain and simple, stock is a share in the ownership of a
company. Stock represents a claim on the company's assets
and earnings. As you acquire more stock, your ownership
stake in the company becomes greater. Whether you say
shares, equity, or stock, it all means the same thing.
8110 Purchase of shares, equity, or Remittance payment to abroad on account of shares or equity
stocks: securities, or stocks purchased by resident (Bangladeshi)
deposit taking corporations except central bank investors
(Deposit-taking corporations issued by the foreign authority;
except central bank)
812 Debt Securities: Debt Securities:
Debt securities are negotiable instruments serving as
(Deposit-taking evidence of a debt serving as evidence of a debt.
corporations except central Debt instruments are those instruments that require the
bank) payment of principal and/or interest require the payment
of principal and/or Interest at some point(s) in the future.
Debt Securities: Examples
Long-term debt securities include:
i) Convertible bonds into equity (BPM6, para 5.46)
ii) Nonparticipating preferred stocks (BPM6, para 5.46).
iii) Zero-coupon and other deep-discounted bonds (BPM6,
para 7.31)
iv) Indexed bonds (BPM6 , para 5.49)
v) Asset-backed securities (BPM6 , para 5.47)
Short-term debt securities include:
i) Treasury bills (BPM6,para 5.44)

342
 CODE-7

Section
- Division
-Groups Short description Explanatory note
- Reporting
classes code
ii) Bankers‘ acceptances (BPM6, para 5.48)
iii) Certificates of deposit (BPM6, para 5.44)
iv) Commercial papers (BPM6, para 5.44)

8120 Purchase of short-term debt Remittances payment to abroad on account of short-term

securities: foreign debt securities purchased by resident (Bangladeshi)
deposit-taking corporations except central bank investors
issued by the foreign authority; such as
(Deposit-taking corporations - Treasury bills;
except central bank) - Bonds;
- Debentures;
- Notes;

8121 Purchase of long-term debt Remittances payment to abroad on account of long-term

securities: foreign debt securities purchased by resident (Bangladeshi)
deposit-taking corporations except central bank investors
issued by the foreign authority; such as
(Deposit-taking corporations - Treasury bills;
except central bank) - Bonds;
- Debentures;
- Notes;
813 Withdrawal or sale of equity Withdrawal or sale of equity securities held by
securities: nonresident investors issued by resident deposit-taking
corporations except central bank;
(Deposit-taking corporations
except central bank)
8130 Withdrawal or sale of equity - Remittances payment to abroad on account of withdrawal or
securities: sale of shares, equity, or stocks held by nonresident investors
issued by resident deposit-taking corporations except central
(Deposit-taking corporations bank;
except central bank)
814 Withdrawal or sale of debt Withdrawal or sale for debt securities of deposit-taking
securities: corporations except central bank held by nonresident
investors issued by resident deposit-taking corporations
(Deposit-taking corporations except central bank;
except central bank)
8140 Withdrawal or sale of short- Remittances payment to abroad on account for withdrawal or
term debt securities: sale of short-term debt securities held by nonresident
investors issued by resident deposit-taking corporations
except central bank; such as
(Deposit-taking corporations - Treasury bills;
except central bank) - Bonds;
- Debentures;
- Notes;
8141 Withdrawal or sale of long- Remittances payment to abroad on account for withdrawal or
term debt securities: sale of long-term debt securities held by nonresident investors
issued by resident deposit-taking corporations except central
(Deposit-taking corporations bank;
except central bank) such as
- Treasury bills;
- Bonds;
- Debentures;
- Notes;

343
 CODE-7

Section
- Division
-Groups Short description Explanatory note
- Reporting
classes code
82 Other sectors: Other sectors consist:
(a) Other financial corporations: Non-depository
(Other financial, non- institutions (public and private)
financial corporations, (b) Non-financial corporations;
households, and NPISHs;) - Public sector corporations, Private industrial units;
(c) Households and NPISHs:
- individuals non-profit institutions and others ;
Equity comprises all instruments and records
acknowledging Claims on the residual value of a
corporation or quasi-corporation, after the Claims of all
creditors have been met.
Plain and simple, stock is a share in the ownership of a
company. Stock represents a Claim on the company's assets
and earnings. As you acquire more stock, your ownership
stake in the company becomes greater. Whether you say
shares, equity, or stock, it all means the same thing.
Debt securities are negotiable instruments serving as
evidence of a debt serving as evidence of a debt.
Debt instruments are those instruments that require the
payment of principal and/or interest require the payment
of principal and/or Interest at some point(s) in the future.

Debt Securities: Examples

Long-term debt securities include:
i) Convertible bonds into equity (BPM6, para 5.46)
ii) Nonparticipating preferred stocks (BPM6, para 5.46).
iii) Zero-coupon and other deep-discounted bonds (BPM6,
para 7.31)
iv) Indexed bonds (BPM6 , para 5.49)
v) Asset-backed securities (BPM6 , para 5.47)
Short-term debt securities include:
i) Treasury bills (BPM6,para 5.44)
ii) Bankers‘ acceptances (BPM6, para 5.48)
iii) Certificates of deposit (BPM6, para 5.44)
iv) Commercial papers (BPM6, para 5.44)

821 Equity Securities: Equity Securities:

(a) Other financial corporations: Non-depository institutions
(other financial , non- (public and private)
financial corporations, (b) Non-financial corporations;
households, and NPISHs) - Public sector corporations, Private industrial units;
(c) Households and NPISHs:
- individuals non-profit institutions and others ;

Equity comprises all instruments and records

acknowledging claims on the residual value of a
corporation or quasi-corporation, after the claims of all
creditors have been met.
Plain and simple, stock is a share in the ownership of a
company. Stock represents a claim on the company's assets
and earnings. As you acquire more stock, your ownership
stake in the company becomes greater. Whether you say
shares, equity, or stock, it all means the same thing.
8210 Purchase of shares, equity, or Remittance payment to abroad on account of shares, equity, or
stocks: stocks purchased by resident (Bangladeshi) other financial

344
 CODE-7

Section
- Division
-Groups Short description Explanatory note
- Reporting
classes code
corporations: Non-depository institutions (public and private
(other financial corporations) investors issued by foreign authority;

8211 Purchase of shares, equity, or Remittance payment to abroad on account of shares, or equity
stocks: securities , or stocks purchased by resident (Bangladeshi) non-
financial corporations, households, and NPISHs investors
(non-financial corporations, issued by foreign authority; such as,
households, and NPISHs)
822 Debt Securities: Debt Securities: Other financial corporations;
Debt securities are negotiable instruments serving as
(Other financial evidence of a debt serving as evidence of a debt.
corporations) Debt instruments are those instruments that require the
payment of principal and/or interest requires the payment
of principal and/or Interest at some point(s) in the future.
Debt Securities: Examples
Long-term debt securities include:
i) Convertible bonds into equity (BPM6, para 5.46)
ii) Nonparticipating preferred stocks (BPM6, para 5.46).
iii) Zero-coupon and other deep-discounted bonds (BPM6,
para 7.31)
iv) Indexed bonds (BPM6 , para 5.49)
v) Asset-backed securities (BPM6 , para 5.47)
Short-term debt securities include:
i) Treasury bills(BPM6,para 5.44)
ii) Bankers‘ acceptances (BPM6, para 5.48)
iii) Certificates of deposit (BPM6, para 5.44)
iv) Commercial papers (BPM6, para 5.44)

8220 Short-term debt securities: Short-term debt securities purchased by resident other
financial corporations (Bangladeshi) investors issued by
foreign authority;
(other financial corporations) -- Debt securities purchased by other financial corporations;
such as :
-- Treasury bills;
-- Bonds or corporate bonds;
-- Debentures;
-- Notes;
-- Treasury bills;
-- Convertible bonds into equity;
-- Nonparticipating preferred stocks;
-- Zero-coupon and other deep-discounted bonds ;
-- Indexed bonds;
-- Asset-backed securities;
-- Others n.i.e.;
-- Bonds;
-- Debentures;
-- Notes;
-- Debenture stocks
-- Units or subunits of trusts;
-- Coupons or warrants;
-- Life or endowment insurance policies;
-- Import and export securities;
8221 Long-term debt securities - Long-term debt securities purchased by resident other
financial corporations (Bangladeshi) investors issued by
(other financial corporations) foreign authority;

345
 CODE-7

Section
- Division
-Groups Short description Explanatory note
- Reporting
classes code
-- Debt securities of other financial corporations; such as :
-- Treasury bills;
-- Bonds or corporate bonds;
-- Debentures;
-- Notes;
-- Treasury bills;
-- Convertible bonds into equity;
-- Nonparticipating preferred stocks;
-- Zero-coupon and other deep-discounted bonds ;
-- Indexed bonds;
-- Asset-backed securities;
-- Others n.i.e.;
-- Bonds;
-- Debentures;
-- Notes;
-- Debenture stocks
-- Units or subunits of trusts;
-- Coupons or warrants;
-- Life or endowment insurance policies;
-- Import and export securities;
8222 Short-term debt securities: Short-term debt securities purchased by non-financial
corporations, households, and NPISHs (Bangladeshi) investors
issued by foreign authority ;
(non-financial corporations,
households, and NPISHs) -- Debt securities of non-financial corporations , households,
and NPISHs; such as
-- Treasury bills;
-- Bonds or corporate bonds;
-- Debentures;
-- Notes;
-- Treasury bills;
-- Convertible bonds into equity;
-- Nonparticipating preferred stocks;
-- Zero-coupon and other deep-discounted bonds ;
-- Indexed bonds;
-- Asset-backed securities;
-- Others n.i.e.;
-- Bonds;
-- Debentures;
-- Notes;
-- Debenture stocks
-- Units or subunits of trusts;
-- Coupons or warrants;
-- Life or endowment insurance policies;
-- Import and export securities;
8223 Long-term debt securities: Long-term debt securities purchased by non-financial
corporations, households, and NPISHs (Bangladeshi) investors
issued by foreign authority ;
(non-financial corporations,
households, and NPISHs) -- Debt securities of non-financial corporations , households,
and NPISHs; such as
-- Treasury bills;
-- Bonds or corporate bonds;
-- Debentures;
-- Notes;

346
 CODE-7

Section
- Division
-Groups Short description Explanatory note
- Reporting
classes code
-- Treasury bills;
-- Convertible bonds into equity;
-- Nonparticipating preferred stocks;
-- Zero-coupon and other deep-discounted bonds ;
-- Indexed bonds;
-- Asset-backed securities;
-- Others n.i.e.;
-- Bonds;
-- Debentures;
-- Notes;
-- Debenture stocks
-- Units or subunits of trusts;
-- Coupons or warrants;
-- Life or endowment insurance policies;
-- Import and export securities;
823 Withdrawal or sale of equity Withdrawal or sale of equity securities held by
securities: nonresident investors issued by resident other financial
corporations, non-financial corporations , households, and
(other financial NPISHs;
corporations, non-financial
corporations , households,
and NPISHs)

8230 Withdrawal or sale of equity - Remittance payment to abroad on account for withdrawal or
securities: sale of equity securities held by nonresident investors issued
by resident other financial corporations;
( other financial corporations)

8231 Withdrawal or sale of equity - Remittance payment to abroad on account for withdrawal or
securities: sale equity of securities held by nonresident investors issued
by resident non-financial corporations, households, and
( non-financial corporations, NPISHs units;
households, and NPISHs)

824 Withdrawal or sale of debt Debt securities held by non-resident investors issued by
securities: resident other financial , non-financial corporations,
households, and NPISHs;
(other financial , non-
financial corporations,
households, and NPISHs)

8240 Withdrawal or sale of short- - Remittances payment to abroad on account for withdrawal or
term debt securities: sale of short-term debt securities held by non-resident
investors issued by resident other financial corporations; such
(other financial corporations) as
-- Treasury bills;
-- Bankers‟ acceptances;
-- Commercial paper;
-- Certificates of deposit
-- Others n.i.e.;
-- Bonds;
-- Debentures;
-- Notes;
-- Debenture stocks
-- Units or subunits of trusts;

347
 CODE-7

Section
- Division
-Groups Short description Explanatory note
- Reporting
classes code
-- Coupons or warrants;
-- Life or endowment insurance policies;
-- Import and export securities;
8241 Withdrawal or sale of long- - Remittances payment to abroad on account for withdrawal or
term debt securities: sale of long-term debt securities held by non-resident investors
issued by resident other financial corporations; such as
-- Treasury bills;
(other financial corporations) -- Bankers‟ acceptances;
-- Commercial paper;
-- Certificates of deposit
-- Others n.i.e.;
-- Bonds;
-- Debentures;
-- Notes;
-- Debenture stocks
-- Units or subunits of trusts;
-- Coupons or warrants;
-- Life or endowment insurance policies;
-- Import and export securities;

8242 Withdrawal or sale of short- - Remittances payment to abroad on account for withdrawal or
term debt securities: sale of short-term debt securities held by non-resident
investors issued by resident non-financial corporations,
households, and NPISHs; such as
(non-financial corporations, -- Treasury bills;
households, and NPISHs) -- Bankers‟ acceptances;
-- Commercial paper;
-- Certificates of deposit
-- Others n.i.e.;
-- Bonds;
-- Debentures;
-- Notes;
-- Debenture stocks
-- Units or subunits of trusts;
-- Coupons or warrants;
-- Life or endowment insurance policies;
-- Import and export securities;

8243 Withdrawal or sale of long- - Remittances payment to abroad on account for withdrawal or
term debt securities: sale of long-term debt securities held by non-resident investors
issued by resident non-financial corporations, households, and
NPISHs; such as
(non-financial corporations, -- Treasury bills;
households, and NPISHs) -- Bankers‟ acceptances;
-- Commercial paper;
-- Certificates of deposit
-- Others n.i.e.;
-- Bonds;
-- Debentures;
-- Notes;
-- Debenture stocks
-- Units or subunits of trusts;
-- Coupons or warrants;
-- Life or endowment insurance policies;
-- Import and export securities;

348
 CODE-7

Section
- Division
-Groups Short description Explanatory note
- Reporting
classes code
89 Financial derivatives (other Financial derivatives and employee stock options are
than reserves) and employee financial assets and liabilities that have similar features,
stock options: such as a strike price and some of the same risk elements.
However, although both transfer risk, employee stock
options are also designed to be a form of remuneration.
A financial derivative contract is a financial instrument
that is linked to another specific financial instrument or
indicator or commodity and through which specific
financial risks (such as interest rate risk, foreign exchange
risk, equity and commodity price risks, credit risk, and so
on) can be traded in their own right in financial markets.
Transactions and positions in financial derivatives are
treated separately from the values of any underlying items
to which they are linked.
The following types of financial arrangements are not
financial derivatives:
(a) A fixed-price contract for goods and services is not a
financial derivative
(b) Insurance and standardized guarantees are not financial
derivatives.
(c) Contingent assets and liabilities, such as one-off
guarantees and letters of credit, are not financial assets.
(d) Instruments with embedded derivatives are not financial
derivatives.
(e) Timing delays that arise in the normal course of
business and may entail exposure to price movements do not
give rise to financial derivatives.
There are two broad types of financial derivatives—
options and forward-type contracts.

891 Financial derivatives (other (1) Options: In an option contract (option), the purchaser
than reserves) and employee acquires from the seller a right to buy or sell (depending
stock options: on whether the option is a call (buy) or a put (sell)) a
specified underlying item at a strike price on or before a
specified date.
The purchaser of an option pays a premium to the writer
of the option. In return, the buyer acquires the right but
not the obligation to buy (call option) or sell (put option) a
specified underlying item (real or financial) at an agreed-
on contract price
(the strike price) on or before a specified date. (On a
derivatives exchange, the exchange itself may act as the
counterparty to each contract.)

Options can be contrasted with forward-type contracts in

that:
(a) at inception, there is usually no up-front payment for a
forward-type contract and the derivative contract begins
with zero value, whereas there is usually a premium paid
for an option representing a nonzero value for the
contract;

(b) during the life of the contract, for a forward-type

contract, either party can be creditor or debtor, and it may
change, whereas for an option, the buyer is always the

349
 CODE-7

Section
- Division
-Groups Short description Explanatory note
- Reporting
classes code
creditor and the writer is always the debtor; and
(c) at maturity, redemption is unconditional for a forward-
type contract, whereas for an option it is determined by
the buyer of the option.
(2) Forward-type contracts: A forward-type contract
(forward) is an unconditional contract by which two
counterparties agree to exchange a specified quantity of an
underlying item (real or financial) at an agreed-on
contract price (the strike price) on a specified date.
Forward-type contracts include futures and swaps.
Forward-type contract is used as a term because the term
―forward‖ is often used more narrowly in financial
markets (often excluding swaps).
Futures are forward-type contracts traded on organized
exchanges. The exchange facilitates trading by
determining the standardized terms and conditions of the
contract, acting as the counterparty to all trades, and
requiring margin to be deposited and paid to mitigate
against risk. Forward rate agreements and forward
foreign exchange contracts are common types of
forward-type contracts.
Swaps: A swap contract involves the counterparties
exchanging, in accordance with prearranged terms, cash
flows based on the reference prices of the underlying items.
Credit derivatives: Credit derivatives are financial
derivatives whose primary purpose is to trade credit risk.
They are designed for trading in loan and security default
risk.
Margins: Margins are payments of cash or deposits of
collateral that cover actual or potential obligations
incurred. The required provision of margin reflects
market concern over counterparty risk and is standard in
financial derivative markets, especially futures and
exchange-traded options.
Additional supplementary breakdowns on financial
derivatives also are by market risk categories:
(a) foreign exchange;
(b) single-currency interest rate;
(c) equity;
(d) commodity;
(e) credit; and
(f) other.

Employee stock options:

Employee stock options are options to buy the equity of a
company, offered to employees of the company as a form
of remuneration. In a few cases, the company that issues
the option is a resident of a different economy from the
employee (e.g., where the employer is a branch or
subsidiary of the company to which the option relates).
Employee stock options have similar pricing behavior to
financial derivatives, but they have a different nature—
including arrangements for the granting and vesting
dates—and purpose (i.e., to motivate employees to
contribute to increasing the value of the company, rather

350
 CODE-7

Section
- Division
-Groups Short description Explanatory note
- Reporting
classes code
than to trade risk). If a stock option granted to employees
can be traded on financial markets without restriction, it is
classified as a financial derivative.
In some cases, stock options may be provided to suppliers of
goods and services to the enterprise. Although these are not
employees of the enterprise, for convenience they are also
recorded under employee stock options because their nature
and motivation is similar. (Whereas the corresponding entry
for stock options granted to employees is compensation of
employees.
Financial Derivatives:
(a) General Government:
 Central Government, semi-government,
Autonomous bodies, State and Local Authorities
(b) Deposit-taking corporations except central bank:
 Banks, NBDCSs, building societies; or friendly
society, and credit unions.
(c) Other financial institutions
-non-depository institutions (public and private);
(d) Non-financial corporations;
- Public sector corporations, Private industrial units;
(e) Households and NPISHs:
- individuals non-profit institutions and others ;
8910 General Government: Financial derivatives (other than reserves) and employee stock
options :
- Options;
- Forward-type contracts;
- Swaps;
- Credit derivatives;
- Margins;
- Employee stock options;
8911 Deposit-taking corporations Financial derivatives (other than reserves) and employee stock
except central bank options:
- Options;
- Forward-type contracts;
- Swaps;
- Credit derivatives;
- Margins;
- Employee stock options;
8912 Other financial corporations Financial derivatives (other than reserves) and employee stock
options:
- Options;
- Forward-type contracts;
- Swaps;
- Credit derivatives;
- Margins;
- Employee stock options;
8913 Non-financial corporations, Financial derivatives (other than reserves) and employee stock
households, and NPISHs options:
- Options;
- Forward-type contracts;
- Swaps;
- Credit derivatives;
- Margins;
- Employee stock options;

351
 CODE-7

Section
- Division
-Groups Short description Explanatory note
- Reporting
classes code

9 OTHER INVESTMENT Other investment is a residual category that includes

positions and transactions other than those included in
direct investment, portfolio investment, financial
derivatives and employee stock options, and reserve assets.
To the extent that the following classes of financial assets
and liabilities are not included under direct investment or
reserve assets, other investment includes:
(a) other equity;
(b) currency and deposits;
(c) loans (including use of IMF credit and loans
from the IMF);
(d) nonlife insurance technical reserves, life insurance and
annuities entitlements, pension entitlements, and
provisions for calls under standardized guarantees;
(e) trade credit and advances;
(f) other accounts payable; and
(g) SDR allocations (SDR holdings are included in reserve
assets)
Other investments:
(a) General Government:
 Central Government, semi-government,
Autonomous bodies, State and Local Authorities
(b) Deposit-taking corporations except central bank:
 Banks, NBDCs, building societies; or friendly
society, and credit unions.
(c) Other financial institutions
-non-depository institutions (public and private);
(d) Non-financial corporations;
- Public sector corporations, Private industrial units;
(e) Households and NPISHs:
- individuals non-profit institutions and others ;

90 Long-term Loans Long-term Loans: A type of loan that has an extended

time period for repayment usually lasting between three
and 30 years.

Long-term loans, definition and process : Long-term loans

are similar to exhibition loans in terms of administration
but since the period is for considerably longer, and may or
may not be for exhibition, there are some differences.
Items on long-loan are often listed in the collection
catalogue or website, and can be used in a variety of ways
without always having to ask permission of the lender.

Process: Once all the terms and conditions have been

agreed, a contract or agreement should be drawn up and
signed by both parties. This will be similar to the loan
contract, but will specify certain differences particular to a
long loan:

1. length of loan
2. insurance details
3. purpose of the loan
4. use of the object

352
 CODE-7

Section
- Division
-Groups Short description Explanatory note
- Reporting
classes code
5. when permission is required from the owner and when
not
6. what to do with loan requests

901 General Government: General Government:

- Central Government,
- semi-government,
- Autonomous bodies,
- State and Local Authorities.
9010 Payment long-term loans Payment long-term loans extended:
extended by general - Payment to abroad by resident general government on
government account of long-term loan extended (principal) to non-resident
borrower;

9011 Repayment long-term loans Repayment long-term loans (other than IMF) principal amount
(other than IMF) by general to abroad by Central Government, semi-government,
government: Autonomous bodies, State and Local Authorities to the
foreign government or international bodies to nonresident
lender;
- Repayment by general government IDB or ITFC long-term
loan;
- Repayment by general government ADB long-term loan;
- Repayment by general government JICA long-term loan;
- Repayment Other long-term loan;
- Repayment of project long-term loan or commodities long-
term loan;
9012 Repayment suppliers‟ credit Repayment suppliers‟ credit principal amount by general
by general government: government ;
- Repayment suppliers‟ credit by resident general government
to non-resident supplier;
--Repayment by Central Government to non-resident;
-- Repayment by Semi-government to non-resident;
-- Repayment by Autonomous bodies to non-resident;
-- Repayment by State and Local Authorities to non-resident;
9018
902 Deposit-taking corporations Deposit-taking corporations except central bank:
except central bank: Banks, NBDCs, building societies; or friendly society, and
credit unions.

9020 Payment long-term loans - Payment to abroad by deposit-taking corporations except

extended by deposit taking central bank on account of long-term loan extended
corporations: (principal) to nonresident borrower;

9021 Repayment long-term loans - Repayment to abroad on account of long-term loan or credit
by deposit taking (principal) by deposit-taking corporations except central
corporations: bank to non-resident lender ;
903 Other financial, non- Other financial, non-financial corporations, households,
financial corporations, and NPISHs :
households, and NPISHs (a) Other financial institutions
-non-depository institutions (public and private);
(b) Non-financial corporations;
- Public sector corporations, Private industrial units;
(c) Households and NPISHs:

353
 CODE-7

Section
- Division
-Groups Short description Explanatory note
- Reporting
classes code
- individuals non-profit institutions and others ;
9030 Payment long-term loans - Payment by other financial corporations on account of long-
extended: term loan extended (principal) to nonresident borrower;
-- Payment by public sector non-depository institutions;
( other financial corporations: -- Payment by private sector non-depository institutions;
public and private sectors)

9031 Repayment long-term loans by - Repayment to abroad on account of long-term loan or credit
other financial corporations: (principal) by other financial corporations to nonresident
public and private sectors lender;
-- Repayment by public sector non-depository institutions;
-- Repayment by private sector non-depository institutions;

9032 Payment long-term loans - Payment by non-financial corporations, households, and

extended : NPISHs on account of long-term loan extended (principal) to
nonresident borrower;
-- Payment by Non-financial corporations;
(non-financial corporations, --- Public sector corporations;
households, and NPISHs: --- Private industrial units;
public and private sectors) -- Payment by Households and NPISHs:
--- individuals non-profit institutions;
--- and others ;

9033 Repayment long-term loans by - Repayment long-term loan or credit (principal) by non-
non-financial corporations, financial corporations, households, and NPISHs to nonresident
households, and NPISHs: lender;
private sectors -- Repayment by Non-financial corporations;
--- Private industrial units;
-- Repayment by Households and NPISHs:
--- individuals non-profit institutions;
--- and others ;

9034 Repayment suppliers‟ credit - Repayment suppliers‟ credit (principal) by non-financial

by non-financial corporations: corporations(Excluding BPC and Bangladesh Biman )
(Excluding BPC and to nonresident suppliers‟;
Bangladesh Biman ) -- Repayment by Non-financial corporations;
--- Public sector corporations;
--- Private industrial units;

9035 Repayment long-term buyers‟ - Repayment long-term buyers‟ credit (principal) by non-
credit by non-financial financial corporations: public and private sector
corporations : public and (Excluding BPC and Bangladesh Biman ) to nonresident
private sector financer or lender;
(Excluding BPC and -- Repayment by Non-financial corporations;
Bangladesh Biman ) --- Public sector corporations;
--- Private industrial units;
9036 Repayment long-term loans Repayment long-term loan or credit (principal) by non-
by non-financial corporations financial corporations of public sectors(Excluding BPC and
: public sectors; Bangladesh Biman ) to nonresident lender;
(Excluding BPC and - Non-financial corporations;
Bangladesh Biman ) -- Public non-financial corporations;
--- Bangladesh Textile Mills Corporation;
--- Bangladesh Sugar and Food Industries Corporations;
--- Bangladesh Chemical Industries Corporations;

354
 CODE-7

Section
- Division
-Groups Short description Explanatory note
- Reporting
classes code
--- Bangladesh Steel and Engineering Corporations;
--- Bangladesh Jute Mills Corporations;
--- Bangladesh Oil, Gas and Mineral Corporations;
--- Bangladesh Power Development Board;
-- public other non-financial corporations;
--- Bangladesh Shipping Corporations;
--- Trading Corporation of Bangladesh;
--- Bangladesh Railway;
--- Bangladesh Telecommunications Company Limited;
--- BRTC;
--- BIWTA;
--- BIWTC;
--- WASA;
---Other non-financial corporations-public;

9037 Repayment long-term loans of Repayment long-term loan or credit (principal ) including
non-financial corporations : long-term buyers‟ credit and suppliers‟ credit by non-financial
public sectors; corporations of public sectors(BPC and Bangladesh Biman )
(BPC and Bangladesh Biman ) to nonresident lender;
--- Bangladesh Petroleum Corporations;
--- Bangladesh Biman Corporations;

91 Short-term Loans Short-term Loans: A short-term loan scheduled to be

repaid in less than a year .When your business doesn't
qualify for a line of credit from a bank, you might still
have success in obtaining money from then in the form of a
one-time, short-term loan (less than a year) to finance your
temporary working capital needs. If you've established a
good banking relationship with a banker, he or she might
be willing to provide a short-term note for one order or for
a seasonal inventory and/or accounts payable buildup.

A loan that is set to be paid back in a short period of

time—typically within a year, though in some cases, short-
term loans can have longer terms.
911 General Government: General Government:
- Central Government,
- semi-government,
- Autonomous bodies,
- State and Local Authorities.
9110 Payment short-term loans - Payment by general government sectors on account of short-
extended by general term loan extended (principal) to non-resident borrower;
government:
9111 Repayment short-term loans - Repayment short-term loan other than IMF (principal) by
(other than IMF) by general general government sectors to nonresident lender;
government:
9112
912 Deposit-taking corporations Deposit-taking corporations except central bank:
except central bank Banks, NBDCs, building societies; or friendly society, and
credit unions.

9120 Payment short-term loans - Payment by deposit-taking corporations except central bank
extended by deposit taking on account of short-term loan extended (principal) to
corporations:: nonresident borrower;

355
 CODE-7

Section
- Division
-Groups Short description Explanatory note
- Reporting
classes code

9121 Repayment short-term loans - Repayment short-term loan or credit (principal) by deposit-
by deposit taking corporations: taking corporations except central bank to nonresident lender ;

913 Other financial, non- Other financial, non-financial corporations, households,

financial corporations, and NPISHs : Short-term Loans;
households, and NPISHs: (a) Other financial institutions
Short-term Loans -non-depository institutions (public and private);
(b) Non-financial corporations;
- Public sector corporations, Private industrial units;
(c) Households and NPISHs:
- individuals non-profit institutions and others ;

9130 Payment short-term loans - Payment by other financial corporations on account of short-
extended: term loan extended (principal) to nonresident borrower;
-- Payment by public sector non-depository institutions;
( other financial corporations: -- Payment by private sector non-depository institutions;
public and private sectors)
9131 Repayment short-term loans - Repayment short-term loan or credit (principal) by other
by other financial financial corporations to nonresident lender;
corporations: public and -- Repayment by public sector non-depository institutions;
private sectors -- Repayment by private sector non-depository institutions;
9132 Payment short-term loans - Payment by non-financial corporations, households, and
extended : NPISHs on account of short-term loan extended (principal) to
nonresident borrower;
-- Payment by non-financial corporations;
( non-financial corporations, --- Public sector corporations;
households, and NPISHs: --- Private industrial units;
public and private sectors) -- Payment by households and NPISHs:
--- individuals non-profit institutions;
--- and others ;

9133 Repayment short-term loans - Repayment short-term loan or credit (principal) by non-
by non-financial corporations, financial corporations, households, and NPISHs to nonresident
households, and NPISHs: lender;
private sectors -- Repayment by non-financial corporations;
--- Private industrial units;
-- Repayment by households and NPISHs:
--- individuals non-profit institutions;
--- and others ;

9134 Repayment buyers‟ credit by - Repayment buyers‟ credit (principal) including refinancing
non-financial corporations: of buyers‟ credit by non-financial corporations, households,
private sectors and NPISHs to nonresident financer or lender;

Note: Reporting of refinancing: First financing country “A”

shall be reported in form-C with schedule “J” and country
shall be first financing country “A” , Second financing
country “B” created as a new liability shall be reported in
Form-C and schedule J and at the same time liability
repayment with country “A” shall be reported in TM with
schedule E-3/P-3 . After final maturity repayment to country
“B” shall be reported in TM with schedule E-3/P-3 and
country shall be second financing country “B”.

356
 CODE-7

Section
- Division
-Groups Short description Explanatory note
- Reporting
classes code
9135 Repayment export bill - Repayment export bill discounting/ credit (principal) by non-
discounting/ credit by non- financial corporations to nonresident financer or by whom bill
financial corporations purchased;

9136 Repayment short-term loans Repayment short-term loan or credit including buyers‟ credit
including buyers‟ credit by by non-financial corporations (Excluding BPC and
non-financial corporations: Bangladesh Biman ) under public sectors to nonresident
public sectors lender;
(Excluding BPC and - Non-financial corporations;
Bangladesh Biman ) -- Public non-financial corporations;
--- Bangladesh Textile Mills Corporation;
--- Bangladesh Sugar and Food Industries Corporations;
--- Bangladesh Chemical Industries Corporations;
--- Bangladesh Steel and Engineering Corporations;
--- Bangladesh Jute Mills Corporations;
--- Bangladesh Oil, Gas and Mineral Corporations;
--- Bangladesh Power Development Board;
-- public other non-financial corporations;
--- Bangladesh Shipping Corporations;
--- Trading Corporation of Bangladesh;
--- Bangladesh Railway;
--- Bangladesh Telecommunications Company Limited;
--- BRTC;
--- BIWTA;
--- BIWTC;
--- WASA;
---Other non-financial corporations-public
9137 Repayment short-term loans Repayment short-term loan or credit including buyers‟ credit
including buyers‟ credit by by non-financial corporations of public sectors (BPC and
BPC and Bangladesh Biman Bangladesh Biman);
--- Bangladesh Petroleum Corporations(BPC);
--- Bangladesh Biman;
914 Other residual payments Other residual payments:
9141 Transfer out Transfer out:
- Transfer on account of short-term contractual investment to
nonresident investors;

92 Insurance, pension and Insurance, pension and standardized guarantee schemes:

standardized guarantee
schemes:
921 General Government and General Government:
deposit taking corporations: - Central Government,
- semi-government,
- Autonomous bodies,
- State and Local Authorities.
and Deposit-taking corporations except central bank:
Banks, NBDCs, building societies; or friendly society, and
credit unions.

9210 General Government : Insurance, pension and standardized guarantee schemes;

- Nonlife insurance(direct insurance and reinsurance)
technical reserves;
-- reserves for unearned insurance premiums;
-- reserves against outstanding insurance claims;

357
 CODE-7

Section
- Division
-Groups Short description Explanatory note
- Reporting
classes code
- Life insurance and annuity entitlements;
-- reserves of life insurance companies and annuity providers
for prepaid premiums and accrued liabilities to life insurance
policyholders and beneficiaries of annuities;
- Pension entitlements;
-- the extent financial claims both existing and future
pensioners hold against either employer or a fund designated
by the employer to pay pensions earned as part of a
compensation agreement between the employer and employee;
-- claims of pension funds on pension managers;
-- entitlements to non-pension benefits;
- Provision for calls for under standardized guarantees;
Standardized guarantees are defined as those that are not
provided by means of a financial derivative (such as credit
default swaps), but for which the probability of default can be
well established.
- guarantees cover similar types of credit risk for a large
number of cases;
--guarantees issued by governments on export credit or
student loans;
9211 Deposit-taking corporations Insurance, pension and standardized guarantee schemes;
except central bank - Nonlife insurance(direct insurance and reinsurance)
technical reserves;
-- reserves for unearned insurance premiums;
-- reserves against outstanding insurance claims;
- Life insurance and annuity entitlements;
-- reserves of life insurance companies and annuity providers
for prepaid premiums and accrued liabilities to life insurance
policyholders and beneficiaries of annuities;
- Pension entitlements;
-- the extent financial claims both existing and future
pensioners hold against either employer or a fund designated
by the employer to pay pensions earned as part of a
compensation agreement between the employer and employee;
-- claims of pension funds on pension managers;
-- entitlements to non-pension benefits;
- Provision for calls for under standardized guarantees;
Standardized guarantees are defined as those that are not
provided by means of a financial derivative (such as credit
default swaps), but for which the probability of default can be
well established.
- guarantees cover similar types of credit risk for a large
number of cases;
--guarantees issued by governments on export credit or
student loans;
922 Other sectors: Other sectors:
- Other financial,
- non-financial corporations,
- households, and
- NPISHs;
9220 Other financial corporations: Insurance, pension and standardized guarantee schemes;
- Nonlife insurance(direct insurance and reinsurance)
technical reserves;
-- reserves for unearned insurance premiums;
-- reserves against outstanding insurance claims;

358
 CODE-7

Section
- Division
-Groups Short description Explanatory note
- Reporting
classes code
- Life insurance and annuity entitlements;
-- reserves of life insurance companies and annuity providers
for prepaid premiums and accrued liabilities to life insurance
policyholders and beneficiaries of annuities;
- Pension entitlements;
-- the extent financial claims both existing and future
pensioners hold against either employer or a fund designated
by the employer to pay pensions earned as part of a
compensation agreement between the employer and employee;
-- claims of pension funds on pension managers;
-- entitlements to non-pension benefits;
- Provision for calls for under standardized guarantees;
Standardized guarantees are defined as those that are not
provided by means of a financial derivative (such as credit
default swaps), but for which the probability of default can be
well established.
- guarantees cover similar types of credit risk for a large
number of cases;
-- guarantees issued by governments on export credit or
student loans;

9221 Non-financial corporations, Insurance, pension and standardized guarantee schemes;

households, and NPISHSs: - Nonlife insurance(direct insurance and reinsurance)
technical reserves;
-- reserves for unearned insurance premiums;
-- reserves against outstanding insurance claims;
- Life insurance and annuity entitlements;
-- reserves of life insurance companies and annuity providers
for prepaid premiums and accrued liabilities to life insurance
policyholders and beneficiaries of annuities;
- Pension entitlements;
-- the extent financial claims both existing and future
pensioners hold against either employer or a fund designated
by the employer to pay pensions earned as part of a
compensation agreement between the employer and employee;
-- claims of pension funds on pension managers;
-- entitlements to non-pension benefits;
- Provision for calls for under standardized guarantees;
Standardized guarantees are defined as those that are not
provided by means of a financial derivative (such as credit
default swaps), but for which the probability of default can be
well established.
- guarantees cover similar types of credit risk for a large
number of cases;
--guarantees issued by governments on export credit or
student loans;

93 Other accounts payable: The other category of other accounts payable/payable

includes accounts payable or payable other than those
included in trade credit and advances or other instruments.
It includes liabilities for taxes, purchase and purchase of
securities, securities lending fees, gold loan fees, wages and
salaries, dividends, and social contributions that have
accrued but not yet paid. It also includes prepayments s of
those items. Interest accrued should be recorded with the

359
 CODE-7

Section
- Division
-Groups Short description Explanatory note
- Reporting
classes code
financial asset or liability on which it accrues, not as other
accounts payable/payable. However, for securities lending
and gold loan fees, which are treated as interest by
convention the corresponding entries are included under
other accounts payable/payable, rather than with the
instrument to which they relate.

931 Long-term: Long-term of other accounts payable:

9310 General Government: - liabilities for taxes, purchase and purchase of securities,
securities lending fees, gold loan fees, wages and salaries,
dividends, and social contributions that have accrued but not
yet paid;
- prepayments s of those items;
- for securities lending and gold loan fees, which are treated
as interest by convention the corresponding entries are
included under other accounts payable;
9311 Deposit-taking corporations - liabilities for taxes, purchase and purchase of securities,
except central bank: securities lending fees, gold loan fees, wages and salaries,
dividends, and social contributions that have accrued but not
yet paid;
- prepayments of those items;
- for securities lending and gold loan fees, which are treated
as interest by convention the corresponding entries are
included under other accounts payable;
9312 Other financial corporations: - liabilities for taxes, purchase and purchase of securities,
securities lending fees, gold loan fees, wages and salaries,
dividends, and social contributions that have accrued but not
yet paid;
- prepayments s of those items;
- for securities lending and gold loan fees, which are treated
as interest by convention the corresponding entries are
included under other accounts payable;

9313 Non-financial corporations, - liabilities for taxes, purchase and purchase of securities,
households, and NPISHSs: securities lending fees, gold loan fees, wages and salaries,
dividends, and social contributions that have accrued but not
yet paid;
- prepayments s of those items;
- for securities lending and gold loan fees, which are treated
as interest by convention the corresponding entries are
included under other accounts payable;
932 Short-term Short-term of other accounts payable:
9320 General Government - liabilities for taxes, purchase and purchase of securities,
securities lending fees, gold loan fees, wages and salaries,
dividends, and social contributions that have accrued but not
yet paid;
- prepayments s of those items;
- for securities lending and gold loan fees, which are treated
as interest by convention the corresponding entries are
included under other accounts payable;
9321 Deposit-taking corporations - liabilities for taxes, purchase and purchase of securities,
except central bank securities lending fees, gold loan fees, wages and salaries,
dividends, and social contributions that have accrued but not
yet paid;

360
 CODE-7

Section
- Division
-Groups Short description Explanatory note
- Reporting
classes code
- prepayments s of those items;
- for securities lending and gold loan fees, which are treated
as interest by convention the corresponding entries are
included under other accounts payable;
9322 Other financial corporations - liabilities for taxes, purchase and purchase of securities,
securities lending fees, gold loan fees, wages and salaries,
dividends, and social contributions that have accrued but not
yet paid;
- prepayments of those items;
- for securities lending and gold loan fees, which are treated
as interest by convention the corresponding entries are
included under other accounts payable;

9323 Non-financial corporations, - liabilities for taxes, purchase and purchase of securities,
households, and NPISHSs securities lending fees, gold loan fees, wages and salaries,
dividends, and social contributions that have accrued but not
yet paid;
- prepayments s of those items;
- for securities lending and gold loan fees, which are treated
as interest by convention the corresponding entries are
included under other accounts payable;

94 Other equity Other equity is equity that is not in the form of securities.
It can include equity in quasi-corporations, such as
branches, trusts, limited liability and other partnerships,
unincorporated funds, and notional units for ownership of
real estate and other natural resources. The ownership of
many international organizations is not in the form of
shares and so is classified as other equity (although equity
in the BIS is in the form of unlisted shares). Ownership of
currency union central banks is included in other equity.

941 Other equity Other equity:

9410 Other equity Other equity:
- Other equity is included in other investment, when it is not
direct investment or reserve assets. Other equity is not in the
form of securities, so it is not included in portfolio investment.
Participation in some international organizations is not in the
form of securities and so it is classified as other equity. In
most cases, equity in quasi-corporations for branches and
notional units for ownership of land is included in direct
investment; however, it is included in other investment if the
share of voting power is less than 10 percent.

95 Credit and loans with IMF Credit and loans with IMF
951 General government General government
9510 Credit and loans with IMF Repayment by general government on account of credit and
loans with IMF.

361
DEPARTMENT/CATEGORY/SECTOR

363
364
 CODE-8

DEPARTMENT/CATEGORY/SECTOR

SECTOR Code EDW Economic Sector Code

A. Import Payments
a) Public
i) Bangladesh Petroleum Corporation 01 122610
ii) TCB (Trading Corp. Bangladesh) 02 122901
iii) Industrial Units under Sector Corporations 03 122999
iv) Bridge Financing 04 121599
v) Ministry of Food 13 111000
vi) Bangladesh Biman 14 122810
vii) Bangladesh Shipping Corporation 15 122820
viii) Other government sectors 16 111999
b) Private
i) Industrial 21 902190
ii) Commercial Importers 22 903010
iii) Bridge financing 27 909299
iv) Imports under Wage Earners’ Fund 30 910500
v) Back to back L/C 31 900000
vi) Personal Import 32 100000
B. Invisible Payments
i) Invisible- public 41 100000
ii) Invisible private 42 900000
iii) Bangladesh Biman 43 122810
iv) Bangladesh Shipping Corporation 44 122820
v) Wage Earners’ Fund- Private 47 910500

365
366
QUANTITY/UNIT CODE

367
368
 CODE-9
QUANTITY/UNIT CODE

Code
EDW Name
Unit of number EDW
Abbreviations
Measurement (Use for Code
(UNIT OF MEASURE)
Ads)
Units
Pieces u 49 1018 NO
Items
Thousand unit 1000u 56 1045 THOUSANDS
Pairs 2u 52 1042 PAIR
Gram g 25 1036 GRAM
KG Kg 31 1016 KG
Metre m 43 1041 METRE
Square metre m2 64 1023 SQM
Cubic metre (CM) m3 19 1034 CUBIC METRE
Liter (L) l 40 1040 LITRE
Electric energy kwh 37 1039 KILOWATT
Please follow the system of international (SI) measuring units.

369
 INVISIBLE RECEIPTS THROUGH
FOREX RESERVE & TREASURY MANAGEMENT DEPARTMENT (FRTMD)
 ANNEXURE (CODE-5)

372
 ANNEXURE (CODE-5)

INVISIBLE RECEIVED FROM ABROAD

(THROUGH FRTMD)
(FOR BANGLADESH BANK’S USE ONLY)

A. SERVICES

Services cover transportation, travel, telecommunications, construction, insurance and pension services,
financial services, computer and information services, charges for the use of intellectual properties n.i.e.,
personal, cultural and recreational services, other business services, government services transactions
between resident and non-residents and manufacturing services on physical inputs owned by others.

Section
- Division
-Groups Short description Explanatory note
- Reporting
Classes code
0 TRANSPORTATION Transport is the process of carriage of people and objects
from one location to another as well as related supporting
and auxiliary services. Transportation covers those
services performed by residents of one economy for those
of another, by all modes of transportation such as sea, air
and other including land, internal waterway, pipeline, and
space transport as well as electricity transmission etc.
which are involved with carriage of passenger, movement
of goods (freight), charter of carriers with crew and other
related supporting and auxiliary services.
04
041
0410
0411
05
051
0510
06 Postal and courier services Postal and courier services
061 Postal services; Postal services are subject to international agreements,
and the service entries between operators of different
economies should be recorded on a gross basis.
0610 Postal services: Remittances received from abroad on account of ;
- Surplus earnings received from abroad for international
postal services;
- Pick-up, transport and delivery of letters, newspapers,
periodicals, brochures and other printed matters and of
parcels, packages;
- Post office counter, such as sales of stamps money orders,
posted restate services; telegram services, and so forth;
- Mailbox rental services by national postal
administrations ;
- Other postal services;
2 OTHER SERVICES Other services comprise those international services that
are not covered under transportation and travel services.
20 Telecommunication services: Telecommunication services
201 Telecommunication services: Telecommunication Services are defined in terms of the
nature of the services, not the method of delivery. Only
amounts receivable or payable for transmission should
be included under telecommunications services;

373
 ANNEXURE (CODE-5)

Section
- Division
-Groups Short description Explanatory note
- Reporting
Classes code
Excluded are installation services for telephone network
equipment (which included in construction services) and
data base services (which included in information services).
2010 Telecommunication services: Remittances received from abroad on account of
-Broadcasting, programming and programme distribution
services;
-- electronic mail, facsimile, and so forth, etc. services;
-- business network services (cost/fees for Reuter
monitors, SWIFT);
- Leasing of telecommunications lines or capacity;
- Mobile telecommunications services;
- Internet telecommunications services;
- Data transmission services;
- Other telecommunication services;
- Inward remittance by satellite channel distributor from
principal;
28 Government goods and Government goods and services n.i.e. cover:
services n.i.e.: (a) goods and services supplied by and to enclaves, such as
embassies, military bases, and international organizations;
(b) goods and services acquired from the host economy by
diplomats, consular staff, and military personnel located
abroad and their dependents; and
(c) services supplied by and to governments and not
included in other categories of services.
Transactions of public corporations are not included,
unless the other party is one of the specified types of
institutions.
Goods and services supplied by and to government and
international organization enclaves
As government and international organization enclaves
are not residents of the territory in which they are
physically located, their transactions with residents of the
territory of location are international transactions. For the
same reason, transactions of embassies, military bases,
and so forth with their home economies are resident-to-
resident and outside the scope of international accounts.

(The expenditure of locally engaged staff of embassies,

military bases, and so forth and international organization
staff is not included in government goods and services
n.i.e. and is usually resident to resident transaction)

281 Bangladesh diplomatic Bangladesh diplomatic missions and their attached

missions and their attached offices :
offices :
2810 Bangladesh diplomatic Received from Bangladesh Diplomatic mission located in
missions and their attached abroad:
offices located in abroad: - Surplus earnings received on account of visa fees or
charges and other services provided by embassies,
consulates;
-- as well as their administrative received on account of
recovery of loans and advances to their employees;
- Surplus earnings received of military units or bases, defense
agencies ;
- Surplus earnings received of other official entities such as

374
 ANNEXURE (CODE-5)

Section
- Division
-Groups Short description Explanatory note
- Reporting
Classes code
aid missions, government tourism, information, and trade
promotion offices;
- Other received such as administrative earnings from
Bangladesh diplomatic missions located in abroad;
Refunds by Bangladesh diplomatic missions:
- Fund refund from abroad by embassies, consulates, military
units or bases, defense agencies, other official entities such
as aid missions, government tourism, information, and trade
promotion offices on account surplus administrative cost
and other costs;
Others:
- Remittance Received from employee of Bangladesh
missions located in abroad on account of maintenance of
family members (dependent parents, spouses and children)

2812 Mutual agreement between Remittances received from abroad on account of

foreign government or - Provision of joint military arrangements and peace keeping
international organizations: forces; such as those of the U.N. and with foreign military
technical assistance.
- Received for police-type services such as keeping order;
(Technical assistance as grant - Technical assistance received on public administration
is classified as current services provided by foreign government or international
account) organizations on mutual agreement ;
(not as grant but as provided by the entity that employs the
personnel delivering the services)
- Other received as joint military agreements /arrangements ;
- Received on account of other services, such as those
provided by the United Nations under mutual agreement;
2859 Other miscellaneous Remittances received from abroad on account of other
government goods and services miscellaneous government goods and services n.i.e by
n.i.e : Bangladesh government:
-Received on account of government licenses, permits, and so
(Some services are related to forth;
government functions that are - Services supplied by and to governments should be
not able be classified to anther classified to specific services (business services, health, etc.),
specific service category, so if possible;
are classified as government - Administrative services of the government;
services n.i.e. - Public administrative services provided to the community
For instance, acquisition of as a whole;
new and existing buildings for - Administrative services related to compulsory social
an embassy, consulate, and so security schemes;
forth is classified as - Other government services n.i.e.;.
construction, rather than - Received on account of miscellaneous refund of
government goods and services government goods and services;
n.i.e.)

B. PRIMARY INCOME

4 INVESTMENT INCOME This section deals with investment income that is included
under each functional category of financial assets and
liabilities. It is also discusses specific issues related to
investment income for a functional asset category. A
functional asset category includes different types of

375
 ANNEXURE (CODE-5)

Section
- Division
-Groups Short description Explanatory note
- Reporting
Classes code
financial instruments that serve the same function, and
hence a functional category can include different types of
investment income. Financial derivatives and employee
stock options do not give rise to investment income.
Investment income comes from interest payments,
dividends, capital gains collected upon the sale of a
security or other assets.
The components of investment are classified as :
(a) Direct investment income,
(b) Portfolio investment income and
(c) Other investment income.

42 Other Investment Income: Other investment income covers flows between resident and
nonresident institutional units in regard to interest on
deposits, loans, trade credit and advances, and other account
receivable/payable; etc.
Other investment income on equity excludes income on
direct investment equity and portfolio investment in equity
securities, Equity participation in some incorporated or
unincorporated enterprises (such as partnership or joint
ventures) does not quality either as direct investment
(because the equity participation is below the 10 percent
threshold or as portfolio investment because they are not
equity securities). Such equity participation is classified
under other investment and any income distributed to the
owners should be classified in other investment income.
Similarly, some investment funds may be organized by and
limited to a small number of members, but may not meet the
definition of direct investment or portfolio investment. Both
distributed and reinvested earnings on such investment
funds shares are classified under other investment income.

420 Short-term interest of other Short-term interest of other investment

investment
4201 General government: Receipts of interest (including discount) accrued on short-term
loans, on deposits and on other commercial and financial
(Central Government, semi- claims by the general government from non-residents abroad.
government, Autonomous
bodies, State and Local Interest on short-term;
Authorities) -- Interest on loans;
-- Interest on treasury bills;
-- Interest on bonds;
-- Interest on discounting;
-- Interest on other accounts receivable;
4205 Central Bank Receipts of interest (including discount) accrued on short-term
on deposits and on other commercial and financial claims by
the central bank from non-residents abroad.

Interest on short-term;
-- Interest receipts for deposits or investment ;
-- Interest receipts for SDR allocations or holdings;
-- Interest receipts on bonds;
-- discounting etc;

376
 ANNEXURE (CODE-5)

Section
- Division
-Groups Short description Explanatory note
- Reporting
Classes code
421 Long-term interest of other Long-term interest of other investment
investment
4210 General government : Receipts of interest (including discounts) accrued on long-
term loans, on deposits and on other commercial and financial
(Central Government, semi- claims by general government from non-residents abroad.
government, Autonomous
bodies, State and Local Interest on long-term;
Authorities) -- Interest on loans;
-- Interest on treasury bills;
-- Interest on bonds;
-- Interest on discounting;
-- Interest on other accounts receivable;
4214 Central Bank Receipts of interest (including discounts) accrued on long-
term loans, on deposits and on other commercial and financial
claims by government and government controlled enterprises
from non-residents abroad.

Interest on long-term;
-- Interest receipts for deposits or investment ;
-- Interest receipts for SDR holding;
-- Interest receipts on bonds;
-- discounting etc;

C. SECONDARY INCOME

Section
- Division
-Groups Short description Explanatory note
- Reporting
Classes code
5 CURRENT TRANSFER Current transfers consist of all transfers that are not capital
transfers. Current transfers directly affect the level if
disposable income and influence the consumption of goods or
services. That is, current transfers reduce the income and
consumption possibilities of the recipient.

50 GENERAL General Government:

GOVERNMENT: - Central Government,
- semi-government,
- Autonomous bodies,
- State and Local Authorities.
501 Grants or aid in cash or kind Current International Cooperation of general government:
:
Current International Cooperation: Current international
(Current International cooperation consist of current transfers in cash or in kind
Cooperation of general between the governments of different countries or between
government) governments and international organizations.
Grants or aid in cash or kind;
Transfers between governments that are used by the
recipients to finance current expenditures, including
emergency aid after natural disasters; they including
transfers in kind in form of food, clothing, blankets,
medicines, and so forth;

377
 ANNEXURE (CODE-5)

Section
- Division
-Groups Short description Explanatory note
- Reporting
Classes code
5010 Foreign grants or aid, and Transfers between governments that are used by the recipients to
donations: finance current expenditures, including emergency aid after
natural disasters; they including transfers in kind in form of food,
(Current International clothing, blankets, medicines, and so forth;
Cooperation of general
government excluding project Remittances received by Bangladesh government on account of;
grants which reported capital - Emergency aid after natural disasters; they including transfers in
transfers): kind in form of food, clothing, blankets, medicines, and so
forth;
-- Food grants, commodity grants etc;
-- So forth;
- Grants and donations of a current nature not included elsewhere
are regarded as current transfers
503 Others Transfers: Others Transfers:
i) current taxes on income, wealth, etc.,
(General government : ii) social contributions,
Central Government, semi- iii) social benefits, and
government, Autonomous iv) Miscellaneous current transfers.
bodies, State and Local
Authorities)

5030 Annual or other regular Annual or other regular contributions :

contributions : (Central Government, semi-government, Autonomous bodies,
State and Local Authorities)
Annual or regular contributions paid by member governments to
(Current International international organizations (excluding taxes payable to
Cooperation of general supranational organizations) and regular transfers made as mater
government) of policy by the international organizations to governments

(Current International Cooperation)

- Subscription to international organizations

-- Annual or regular contributions received by member
governments from international organizations; (excluding
taxes payable to supranational organizations);
-- Regular transfers made as mater of policy by the international
organizations to governments ;

5031 Interest Subsidy by IMF: Interest Subsidy by IMF:

- Receipts by Bangladesh Government on account of interest
subsidy given by IMF;
5032 Received grants under JDR: Remittances received from abroad on account of
- Grants under Japan Debt. Relief (JDR) for import of
(Current International commodities;
Cooperation of general
government)
5040 Other miscellaneous current Received from abroad on account of
transfers of general -Miscellaneous current transfers;
government: -- Fines and penalties imposed on institutional units by courts
of law or other government bodies;
-- Compensation for injury to persons, employee or damage to
(Central Government, semi- property, etc. caused by the former that are not settled as
government, Autonomous payments of nonlife insurance claims;
bodies, State and Local (Major compensation payments for extensive damages ( e.g. oil
Authorities) spillages or side effects of pharmaceutical products) are treated

378
 ANNEXURE (CODE-5)

Section
- Division
-Groups Short description Explanatory note
- Reporting
Classes code
as capital transfers.)
-- Ex gratia payments made by government units or NPISHs in
compensation for injuries or damages caused by natural
disasters;
(excluding major compensation payments for extensive
damages e.g. oil spillages or side effects of pharmaceutical
products are treated capital transfers)
- Others:
-- Received from international or supranational authorities that
are regarded as being compulsory, and for which nothing is
provided in return, but which are not taxes;
-Received on account of research and development related grants
or donations , etc.;

5127 Reversal entry: Reversal entry:

- Cancellation of the outward remittance as an inward remittance;

D. CAPITAL ACCOUNT:

Section
- Division
-Groups Short description Explanatory note
- Reporting
Classes code
6 CAPITAL TRANSFERS Capital transfer are transfers in which the ownership of an
asset (other than cash or inventories) changes from one
party to another ; or which obliges one or both parties to
acquire or dispose of an asset (other than cash or
inventories) or where a liability is forgiven by the creditor.
60 Capital transfer of general General Government:
government: - Central Government,
- semi-government,
- Autonomous bodies,
- State and Local Authorities.
Capital transfer of general government consists of
components: i) debt forgiveness and ii) other capital
transfers.
601 Debt forgiveness of general Debt forgiveness is the voluntary cancellation of all or part
government: of a debt obligation within a contractual agreement between
a creditor and a debtor. With debt forgiveness, the
contractual arrangement cancels or forgives all or part of the
principal amount outstanding, including interest arrears
(interest payments that fell due in the past) and any other
interest costs that have accrued. Debt forgiveness does not
arise from the cancellation of future interest payments that
have not yet fallen due and have not yet accrued.
6010 Debt forgiveness of general Debt forgiveness:
government: - Cancels or forgives all or part of the principal amount
outstanding, including interest arrears;
(Central Government, semi-
government, Autonomous
bodies, State and Local
Authorities)
602 Other capital transfer of Other capital transfer consist:

379
 ANNEXURE (CODE-5)

Section
- Division
-Groups Short description Explanatory note
- Reporting
Classes code
general government: (a) Investment grants :
Investment grants consist of capital transfers in cash or in
kind made by governments or international organizations to
(Central Government, semi- other institutional units to finance all or part of the costs of
government, Autonomous their acquiring fixed assets. The recipients may be other
bodies, State and Local governments or other entities. The recipients are obliged to
Authorities) use investment grants received in cash for purposes of gross
fixed capital formation, and the grants are often tied to
specific investment projects;
(b) Non-life Insurance Claims:
(c) One-off guarantees and other debt assumption:
One-off guarantees occur in situations in which the
conditions of the loan or of the security that is guaranteed
are so particular that is not possible for the degree of risk
associated with it to be calculated with any degree of
precision.
Capital transfers occur when a one – off guarantee is
activated and the guarantor acquires no Claims on the
debtor or a Claim worth less than the value of the guarantee.
Debt assumption means that one party takes on the liability
of another party.
Debt assumption where the assumer is not a guarantor.
 If the original debtor still exists, the capital transfer
is from the debt assumer to the debtor.
 If the original debtor no longer exists, the capital
transfer is from the debt assumer to the debtor.

(d) Taxes:
- Capital levies;
(Capital levies consist of taxes on the values of the assets or
net worth owned by institutional units levied at irregular,
and very infrequent, intervals of time);
- Taxes on capital transfers;
(These consist of taxes on the values of assets transferred
between institutional units.)
(e) Other capital transfers:

6020 Investment grants of general Investment grants in cash:

government: -- Project grants such as large construction investment
projects;
-- Investment grants as direct investor;
(Central Government, semi- -- Reimbursement of project grants;
government, Autonomous -- Any other project grants n.i.e. ;
bodies, State and Local
Authorities)
6021 Nonlife Insurance Claims: -- Exceptionally large nonlife insurance claims;

(Central Government, semi-

government, Autonomous
bodies, State and Local
Authorities)
6022 Capital Taxes of general Capital taxes:
government: - Capital levies;
(excluding taxes on income (Capital levies consist of taxes on the value of the assets or

380
 ANNEXURE (CODE-5)

Section
- Division
-Groups Short description Explanatory note
- Reporting
Classes code
and wealth, etc) net worth owned by institutional units levied at irregular,
and very infrequent, intervals of time;)
(Central Government, semi- - Taxes on capital transfers;
government, Autonomous (These consist of taxes on the values of assets transferred
bodies, State and Local between institutional units. They do not include taxes on
Authorities) sales of assets )
-- Inheritance taxes; (excluding taxes on sales of assets)
--- Death taxes (death duties);
--- Gift taxes;
6023 Other capital transfers n.i.e. - Major non-recurrent payments in compensation for
of general government extensive damages or serious injuries not covered by
insurance policies
(Central Government, semi- ( e.g. oil spillages or side effects of pharmaceutical products,
government, Autonomous and so forth. The payments may be awarded by courts of law
bodies, State and Local or by arbitration, or settled out of court);
Authorities): - Large gifts and inheritances(legacies), including those to
nonprofit institutions;
(these capital transfers could be made under wills or when
donor is still living)
- Exceptionally large donations by households or enterprises to
nonprofit institutions to finance gross fixed capital
formation;
-- gifts to universities to cover the costs of building new
residential colleges, libraries, and laboratories;
- Cash grants from donor governments or multilateral financial
institutions to the debtor economy to be used to repay debt;
- A capital contribution to an international organization or
nonprofit institution ;
(if it does not give rise to equity for the provider of the
contribution)
- Reimbursement of grants

E. FINANCIAL ACCOUNT:

Section
- Division
-Groups Short description Explanatory note
- Reporting
Classes code
9 OTHER INVESTMENT Other investment is a residual category that includes
positions and transactions other than those included in
direct investment, portfolio investment, financial
derivatives and employee stock options, and reserve assets.
To the extent that the following classes of financial assets
and liabilities are not included under direct investment or
reserve assets, other investment includes:
(a) other equity;
(b) currency and deposits;
(c) loans (including use of IMF credit and loans
from the IMF);
(d) nonlife insurance technical reserves, life insurance and
annuities entitlements, pension entitlements, and

381
 ANNEXURE (CODE-5)

Section
- Division
-Groups Short description Explanatory note
- Reporting
Classes code
provisions for calls under standardized guarantees;
(e) trade credit and advances;
(f) other accounts receivable/payable; and
(g) SDR allocations (SDR holdings are included in reserve
assets)

90 Long-term Loans: Long-term Loans: A type of loan that has an extended

time period for repayment usually lasting between three
and 30 years.

Long-term loans, definition and process : Long-term loans

are similar to exhibition loans in terms of administration
but since the period is for considerably longer, and may or
may not be for exhibition, there are some differences.
Items on long-loan are often listed in the collection
catalogue or website, and can be used in a variety of ways
without always having to ask permission of the lender.

Process: Once all the terms and conditions have been

agreed, a contract or agreement should be drawn up and
signed by both parties. This will be similar to the loan
contract, but will specify certain differences particular to a
long loan:

1. length of loan
2. insurance details
3. purpose of the loan
4. use of the object
5. when permission is required from the owner and when
not
6. what to do with loan requests

901 General Government: General Government:

- Central Government,
- semi-government,
- Autonomous bodies,
- State and Local Authorities.
9010 Drawing long-term loans Drawing or borrowing long-term loan by Central Government,
(other than IMF): semi-government, Autonomous bodies, State and Local
Authorities on account of:
- IDB or ITFC long-term loan;
- ADB long-term loan;
- JICA long-term loan;
- DOSA Credit;
- IDA Credit,
- IBRD Credit;
- IFAD Credit;
- Other long-term loan;

9011
9012 Reimbursement of long-term - Reimbursement of project long-term loan or commodities
loan: long-term loan from different foreign countries, international
agencies, institutions etc(under foreign loans and local
currency cost);
9018 Drawing credit and loans - Drawing IMF credit and loans inform of SDR by Central

382
 ANNEXURE (CODE-5)

Section
- Division
-Groups Short description Explanatory note
- Reporting
Classes code
with the IMF (other than Bank;
reserves) by Central Bank
9510 Drawing credit and loans - Drawing IMF credit or loans by general government;
with the IMF (other than
reserves) by general
government
91 Short-term Loans Short-term Loans: A short-term loan scheduled to be repaid
in less than a year .When your business doesn't qualify for
a line of credit from a bank, you might still have success in
obtaining money from then in the form of a one-time,
short-term loan (less than a year) to finance your
temporary working capital needs. If you've established a
good banking relationship with a banker, he or she might
be willing to provide a short-term note for one order or for
a seasonal inventory and/or accounts receivable buildup.

A loan that is set to be paid back in a short period of

time—typically within a year, though in some cases, short-
term loans can have longer terms.
911 General Government: General Government:
- Central Government,
- semi-government,
- Autonomous bodies,
- State and Local Authorities.

9110 Drawing short-term loans Drawing or borrowing short-term loan by Central

( other than IMF): Government, semi-government, Autonomous bodies, State
and Local Authorities on account of:
- IDB or ITFC short-term loan;
- ADB short-term loan;
- JICA short-term loan;
- Other short-term-term loan;

9111
9112 Reimbursement of short-term - Reimbursement of project short-term loan or commodities
loan: short-term loan from different foreign countries, international
agencies, institutions etc(under foreign loans and local
currency cost);

914 Other residual receipts Other residual receipts

9140 Opening Balance Opening Balance
9141 Transfer In Transfer In:
- Transfer short-term investment from nonresident
investment account;
- Transfer short-term from SDR holding account;
9142 Purchase under WEF or SDR Purchase under WEF or SDR
9143 Purchase under NFCD Purchase under NFCD
9144 Purchase under General Purchase under General Banks
Banks
9145 Receipts under ACU Receipts under ACU Arrangements
Arrangements

383
 INVISIBLE PAYMENTS THROUGH
FOREX RESERVE & TREASURY MANAGEMENT DEPARTMENT (FRTMD)
 ANNEXURE (CODE-7)

386
 ANNEXURE (CODE-7)

INVISIBLE PAYMENTS TO ABROAD

(THROUGH FRTMD)
(FOR BANGLADESH BANK’S USE ONLY)

A. SERVICES

Services cover transportation, travel, telecommunications, construction, insurance and pension services,
financial services, computer and information services, charges for the use of intellectual properties n.i.e.,
personal, cultural and recreational services, other business services, government services transactions
between resident and non-residents and manufacturing services on physical inputs owned by others.

Section
- Division
-Groups Short description Explanatory note
- Reporting
Classes code
0 TRANSPORTATION Transport is the process of carriage of people and objects
from one location to another as well as related supporting
and auxiliary services. Transportation covers those services
performed by residents of one economy for those of another,
by all modes of transportation such as sea, air and other
including land, internal waterway, pipeline, and space
transport as well as electricity transmission etc. which are
involved with carriage of passenger, movement of goods
(freight), charter of carriers with crew and other related
supporting and auxiliary services.
04
041
0410
0411
05
051
0510
06 Postal and courier services Postal and courier services
061 Postal services; Postal services are subject to international agreements, and
the service entries between operators of different economies
should be recorded on a gross basis.
0610 Postal services: Remittances payment to abroad on account of ;
- Surplus earnings payment to abroad for international postal
services;
- Pick-up, transport and delivery of letters, newspapers,
periodicals, brochures and other printed matters and of
parcels, packages;
- Post office counter, such as sales of stamps money orders,
posted restate services; telegram services, and so forth;
- Mailbox rental services by national postal administrations ;
- Other postal services;

387
 ANNEXURE (CODE-7)

Section
- Division
-Groups Short description Explanatory note
- Reporting
Classes code
2 OTHER SERVICES Other services comprise those international services that are
not covered under transportation and travel services.
20 Telecommunication services: Telecommunication services
201 Telecommunication services: Telecommunication Services are defined in terms of the
nature of the services, not the method of delivery. Only
amounts receivable or payable for transmission should be
included under telecommunications services;

Excluded are installation services for telephone network

equipment (which included in construction services) and data
base services (which included in information services).
2010 Telecommunication services: Remittances payment to abroad on account of
-Broadcasting, programming and programme distribution
services;
-- electronic mail, facsimile, and so forth, etc. services;
-- business network services ( cost/fees for Reuter monitors,
SWIFT);
- Leasing of telecommunications lines or capacity;
- Mobile telecommunications services;
- Internet telecommunications services;
- Data transmission services;
- Other telecommunication services;
- Inward remittance by satellite channel distributor from
principal;
28 Government goods and Government goods and services n.i.e. cover:
services n.i.e.: (a) goods and services supplied by and to enclaves, such as
embassies, military bases, and international organizations;
(b) goods and services acquired from the host economy by
diplomats, consular staff, and military personnel located
abroad and their dependents; and
(c) services supplied by and to governments and not included
in other categories of services.
Transactions of public corporations are not included, unless
the other party is one of the specified types of institutions.
Goods and services supplied by and to government and
international organization enclaves
As government and international organization enclaves are
not residents of the territory in which they are physically
located, their transactions with residents of the territory of
location are international transactions. For the same reason,
transactions of embassies, military bases, and so forth with
their home economies are resident-to-resident and outside the
scope of international accounts.

(The expenditure of locally engaged staff of embassies,

military bases, and so forth and international organization
staff is not included in government goods and services n.i.e.
and is usually resident to resident transaction)

388
 ANNEXURE (CODE-7)

Section
- Division
-Groups Short description Explanatory note
- Reporting
Classes code
281 Bangladesh diplomatic Bangladesh diplomatic missions and their attached offices :
missions and their attached
offices :
2810 Bangladesh diplomatic Amount remitted to Bangladesh Diplomatic mission and their
missions and their attached attached offices located in abroad:
offices located in abroad:
- Funds payment to abroad on account of supply of goods
and services to embassies, consulates, military units or
bases, defense agencies, and other official entities (such as
aid missions; government tourism, information, and
trade promotion offices)
-- to meet their establishment expenses;
-- to meet expatriate employees salaries;
-- to meet related attached office or project expenses;
-- acquisition of goods and services for joint military
arrangements, peacekeeping forces, and other services
-- all types of goods and services, such as office supplies,
vehicles, repairs, electricity, and rental of premises, for
embassies, military bases , and so forth purchased from the
host economy or economies other than the home economy;
2812 Mutual agreement between - Payments on provision of joint military arrangements and
foreign government or peace keeping forces; such as those of the U.N. and with
international organizations: foreign military technical assistance;
- Payments for police-type services such as keeping order;
- Technical assistance payments for public administration
(Technical assistance as grant services provided by foreign government or international
is classified as current organizations on mutual agreement ;
account) (not as grant but as provided by the entity that employs the
personnel delivering the services)
- Other payments for as joint military agreements /arrangements;
- Payments on account of other services, such as those provided
by the United Nations under mutual agreement;
2855 Other miscellaneous - Payment to abroad on account of government licenses,
government goods and permits, and so forth;
services n.i.e : - Payment to abroad on account of administrative services of
( Some services are related to the government
government functions that are - Payment to abroad on account of public administrative
not able be classified to anther services provided to the community as a whole:
specific service category ,so - Payment to abroad on account of administrative services
are classified as government related to compulsory social security schemes
services n.i.e. - Payment to abroad on account of other government
For instance, acquisition of services n.i.e.;
new and existing buildings for - Payment to abroad on account of miscellaneous refund of
an embassy, consulate, and so government goods and services;
forth is classified as
construction, rather than
government goods and
services n.i.e.)

389
 ANNEXURE (CODE-7)

B. PRIMARY INCOME

Section
- Division
-Groups Short description Explanatory note
- Reporting
Classes code
4 INVESTMENT INCOME This section deals with investment income that is included
under each functional category of financial assets and
liabilities. It is also discusses specific issues related to
investment income for a functional asset category. A
functional asset category includes different types of financial
instruments that serve the same function, and hence a
functional category can include different types of investment
income. Financial derivatives and employee stock options do
not give rise to investment income.
Investment income comes from interest payments, dividends,
capital gains collected upon the sale of a security or other
assets.
The components of investment are classified as :
(a) Direct investment income,
(b) Portfolio investment income and
(c) Other investment income.

42 Other Investment Income: Other investment income covers flows between resident and
nonresident institutional units in regard to interest on deposits,
loans, trade credit and advances, and other account
receivable/payable; etc.
Other investment income on equity excludes income on direct
investment equity and portfolio investment in equity securities,
Equity participation in some incorporated or unincorporated
enterprises (such as partnership or joint ventures) does not
quality either as direct investment (because the equity
participation is below the 10 percent threshold or as portfolio
investment because they are not equity securities). Such
equity participation is classified under other investment and any
income distributed to the owners should be classified in other
investment income.
Similarly, some investment funds may be organized by and
limited to a small number of members, but may not meet the
definition of direct investment or portfolio investment. Both
distributed and reinvested earnings on such investment funds
shares are classified under other investment income.
420 Short-term interest of other Short-term interest of other investment
investment
4201 General government: Interest (including discount) accrued on short-term loans, on
deposits and on other commercial and financial claims paid by
the general government to non-resident abroad.
(Central Government, semi-
government, Autonomous Interest on short-term;
bodies, State and Local -- Interest on loans;
Authorities) -- Interest on treasury bills;
-- Interest on bonds;
-- Interest on discounting;
-- Interest on other accounts payable;

390
 ANNEXURE (CODE-7)

Section
- Division
-Groups Short description Explanatory note
- Reporting
Classes code
4205 Central Bank Payments of interest (including discount) accrued on short-term
on deposits and on other commercial and financial claims paid by
the central bank to non-residents abroad.

Interest on short-term;
-- Interest payments for deposits or investment ;
-- Interest payments for SDR allocations or holdings;
-- Interest payments on bonds;
-- discounting etc;

421 Long-term interest of other Long-term interest of other investment

investment
4210 General government : Interest (including discount) accrued on long-term on deposits
and on other commercial and financial claims paid by general
government to non-resident abroad.
(Central Government, semi-
government, Autonomous Interest on long-term;
bodies, State and Local -- Interest on loans;
Authorities) -- Interest on treasury bills;
-- Interest on bonds;
-- Interest on discounting;
-- Interest on other accounts payable;

4214 Central Bank Payments of interest (including discounts) accrued on deposits

and on other commercial and financial claims paid by Central
bank to non-residents abroad.

Interest on long-term;
-- Interest payments for deposits or investment ;
-- SDR allocation charges;
-- Interest payments on bonds;
-- discounting etc;

4310 IMF service/assessment IMF Service charges/assessment charges ;

charges:
- Payment to abroad on account IMF service charges/assessment
charges ;

391
 ANNEXURE (CODE-7)

C. SECONDARY INCOME

Section
- Division
-Groups Short description Explanatory note
- Reporting
Classes code
5 CURRENT TRANSFER Current transfers consist of all transfers that are not capital
transfers. Current transfers directly affect the level if
disposable income and influence the consumption of goods or
services. That is, current transfers reduce the income and
consumption possibilities of the recipient.

50 GENERAL General Government:

GOVERNMENT: - Central Government,
- semi-government,
- Autonomous bodies,
- State and Local Authorities.
501 Grants or aid in cash or kind Current International Cooperation of general government:
: Current International Cooperation: Current international
cooperation consist of current transfers in cash or in kind
(Current International between the governments of different countries or between
Cooperation of general governments and international organizations.
government) Grants or aid in cash or kind;
Transfers between governments that are used by the
recipients to finance current expenditures, including
emergency aid after natural disasters; they including
transfers in kind in form of food, clothing, blankets,
medicines, and so forth;
5010 Grants or aid, donations: Transfers between governments that are used by the recipients to
finance current expenditures, including emergency aid after
natural disasters; they including transfers in kind in form of food,
(Central Government, semi-
clothing, blankets, medicines, and so forth;
government, Autonomous
Remittances payment to abroad by Bangladesh government on
bodies, State and Local
account of;
Authorities)
- Emergency aid after natural disasters; they including transfers in
(Current International
kind in form of food, clothing, blankets, medicines, and so forth;
Cooperation excluding project
-- Food grants, commodity grants etc;
grants which reported capital
-- So forth;
transfers):
- Grants and donations of a current nature not included elsewhere
are regarded as current transfers
503 Others Transfers: Others Transfers:
i) current taxes on income, wealth, etc.,
(General government : ii) social contributions,
Central Government, semi- iii) social benefits, and
government, Autonomous iv) Miscellaneous current transfers.
bodies, State and Local
Authorities)
5031 Annual or other regular Annual or other regular contributions :
contributions : (Central Government, semi-government, Autonomous bodies,
State and Local Authorities)
(a) annual or regular contributions paid by member governments
(Current International to international organizations (excluding taxes payable to
Cooperation of general supranational organizations) and regular transfers made as mater
government) of policy by the international organizations to governments

392
 ANNEXURE (CODE-7)

Section
- Division
-Groups Short description Explanatory note
- Reporting
Classes code
(Current International Cooperation)
- Subscription to international organizations;
-- Annual or regular contributions payment by member
governments to international organizations; (excluding taxes
payable to supranational organizations);
-- Regular transfers made as mater of policy by member
government to international organizations ;

5032 JDR grants refund: Current International Cooperation under general government:
(Central Government, semi- - Refund unutilized JDR Grants which payment as a grant by
government, Autonomous Japan Debt. Relief (JDR) for import of commodities;
bodies, State and Local
Authorities)
5033 Grants and donations Current International Cooperation under general government:
refunds: - Payment to abroad on account of refund
-- grants, donations in cash etc. ;
(Central Government, semi-
government, Autonomous
bodies, State and Local
Authorities)
5038 Other miscellaneous current - Miscellaneous current transfers;
transfers of general -- Fines and penalties imposed on institutional units by courts
government: of law or other government bodies;
-- Compensation for injury to persons, employee or damage to
property, etc. caused by the former that are not settled as
(Central Government, semi- payments of nonlife insurance claims;
government, Autonomous (Major compensation payments for extensive damages ( e.g. oil
bodies, State and Local spillages or side effects of pharmaceutical products) are treated
Authorities) as capital transfers.)
-- ex gratia payments made by government units or NPISHs in
compensation for
injuries or damages caused by natural disasters;
(excluding major compensation payments for extensive
damages e.g. oil spillages or side effects of pharmaceutical
products are treated capital transfers)
- Others:
-- payments to international or supranational authorities that are
regarded as being compulsory, and for which nothing is
provided in return, but which are not taxes;
- Payment on account of research and development related grants
or donations ,etc.;
5126 Reversal entry: Reversal entry:
- Cancellation of the inward remittance as an outward remittance
on TM form.

393
 ANNEXURE (CODE-7)

E. FINANCIAL ACCOUNT:

Section Short description Explanatory note

- Division
-Groups
- Reporting
Classes
code
9 OTHER INVESTMENT Other investment is a residual category that includes
positions and transactions other than those included in direct
investment, portfolio investment, financial derivatives and
employee stock options, and reserve assets. To the extent that
the following classes of financial assets and liabilities are not
included under direct investment or reserve assets, other
investment includes:
(a) other equity;
(b) currency and deposits;
(c) loans (including use of IMF credit and loans from IMF);
(d) nonlife insurance technical reserves, life insurance and
annuities entitlements, pension entitlements, and provisions
for calls under standardized guarantees;
(e) trade credit and advances;
(f) other accounts receivable/payable; and
(g) SDR allocations (SDR holdings are included in reserve
assets)
90 Long-term Loans: Long-term Loans: A type of loan that has an extended time
period for repayment usually lasting between 3 to 30 years.

Long-term loans, definition and process : Long-term loans

are similar to exhibition loans in terms of administration but
since the period is for considerably longer, and may or may
not be for exhibition, there are some differences. Items on
long-loan are often listed in the collection catalogue or
website, and can be used in a variety of ways without always
having to ask permission of the lender.

Process: Once all the terms and conditions have been agreed,
a contract or agreement should be drawn up and signed by
both parties. This will be similar to the loan contract, but will
specify certain differences particular to a long loan:

1. length of loan
2. insurance details
3. purpose of the loan
4. use of the object
5. when permission is required from the owner and when not
6. what to do with loan requests
901 General Government: General Government:
- Central Government,
- semi-government,
- Autonomous bodies,
- State and Local Authorities.
9011 Repayment long-term loans Repayment (principal) to abroad on account of long-term loan by
(other than IMF): Central Government, semi-government, Autonomous bodies,
State and Local Authorities to the foreign government or
international bodies;

394
 ANNEXURE (CODE-7)

Section Short description Explanatory note

- Division
-Groups
- Reporting
Classes
code
- Repayment by general government IDB/ITFC long-term loan;
- Repayment by general government ADB long-term loan;
- Repayment by general government JICA long-term loan;
- Repayment by general government DOSA Credit;
- Repayment by general government IDA Credit,
- Repayment by general government IBRD Credit;
- Repayment by general government IFAD Credit;
- Repayment by general government other long-term loan;
- Repayment of project long-term loan or commodities long-term
loan;
9018 Repayment IMF Credit and - Repayment IMF credit and loans (principal) by Central Bank;
loans (other than reserves) by
Central Bank
9510 Repayment of credit and loans Repayment of long-term credit and loans to IMF
with the IMF (other than - Repayment (principal) of IMF credit or loans by general
reserves) by general government government to IMF;
91 Short-term Loans Short-term Loans: A short-term loan scheduled to be repaid in
less than a year .When your business doesn't qualify for a line
of credit from a bank, you might still have success in
obtaining money from then in the form of a one-time, short-
term loan (less than a year) to finance your temporary
working capital needs. If you've established a good banking
relationship with a banker, he or she might be willing to
provide a short-term note for one order or for a seasonal
inventory and/or accounts receivable buildup.

A loan that is set to be paid back in a short period of time—

typically within a year, though in some cases, short-term
loans can have longer terms.
911 General Government: General Government:
- Central Government,
- semi-government,
- Autonomous bodies,
- State and Local Authorities.
9110
9111 Repayment short-term loans - Repayment short-term loan other than IMF (principal) by
(Other than IMF): general government sectors to nonresident lender;
914 Other residual Payments: Other residual Payments:
9140 Closing balances; Closing balances;
9141 Transfer out: Transfer out:
- Transfer for short-term investment to nonresident investment
account;
- Transfer for short-term SDR holding;
9142 Sale under WEF or SDR Sale under WEF or SDR
9143 Sale under NFCD Sale under NFCD
9144 Sale under General Banks Sale under General Banks
9145 Paid under ACU arrangement Paid under ACU arrangement

395
 Annexure-A

SECTOR LIST

1. General Government:
- Central Government,
- semi-government,
- Autonomous bodies,
- State and Local Authorities.
A. CENTRAL GOVERNMENT
I) Food Ministry (Including food divisions/directorates)
II) Presidency, Prime Minister's Office, Other Ministries, Parliament, Judiciary, all
Directorates and Departments
a) Directorates, Departments and other govt. offices
1) Directorate of Health
2) Directorate of Relief and Rehabilitation
3) Directorate of Primary Education
4) Directorate of National Savings
5) Directorate of Jute
6) Directorate of National Consumer Rights Protection
7) Directorate of Labour
8) Directorate of Land Record and Survey
9) Registration Directorate
10) Directorate of Public Health and Engineering
11) Directorate of Secondary and Higher Secondary Education
12) Directorate of Social Welfare
13) Directorate of Livestock
14) Directorate of Sports
15) Directorate of Archaeology
16) Directorate of Bangladesh Family Planning
17) Directorate of Printing, Stationery, Forms and Publication
18) Directorate of Nursing Services
19) Directorate of Meteorology
20) Directorate of Bangladesh Survey
21) Directorate of Archives and Libraries
22) Directorate of Govt. Accommodation
23) Urban Development Directorate
24) Directorate of Inspection and Audit of Ministry of Education
25) Directorate of Technical Education
26) Directorate General of Forces Intelligence (DGFI)
27) Directorate General of Drug Administration
28) Directorate General of Family Planning
29) Directorate General of Defence Purchase
30) Department of Local Government & Engineering (LGED)
31) Public Works Department
32) Department of Women Affairs
33) Department of Agricultural Extension
34) Department of Co-operative
35) Roads and Highway Department
36) Department of Youth Development
37) Press Information Department
38) Department of Mass Communication
39) Department of Film and Publications
40) Health Engineering Department

397
 Annexure-A

41) Department of Immigration and Passport

42) Department of Prison
43) Department of Fire Service and Civil Defence
44) Department of Narcotics Control
45) Department of Patents, Designs and Trademarks
46) Department of Fisheries
47) Department of Livestock Services
48) Bangladesh Forest Department
49) Department of Shipping
50) Department of Disaster Management
51) Department of Architecture
52) Department of Explosive
53) Department of Agricultural Marketing
54) Bangladesh Education Engineering Department
55) Department of Environment
56) Department of Textile
57) Office of the Thana Executive Officer
58) Office of the District Commissioner
59) Office of the Divisional Commissioner
60) Office of the Chief Inspector of Boilers
61) Public Private Partnership Office
62) Copyright Office
63) Hajj Office
64) Disaster Management Bureau
65) Bureau of Manpower, Employment and Training
66) Bureau of Non-formal Education
67) NGO Affairs Bureau
68) Bangladesh Bureau of Statistics
69) Board of Investment Bangladesh
70) National Board of Revenue (NBR), Bangladesh
71) Bangladesh National Parliament (Jatio Sangshad Secretariat)
72) Bangladesh Missions in Abroad
73) Geological Survey of Bangladesh
74) Bangladesh Marine Academy
75) Bangladesh Govt. Press (BG Press)
76) Bangladesh Police
77) Special Security Force
78) Border Guard Bangladesh
79) Ansar and VDP
80) Rapid Action Battalion (RAB)
81) Bangladesh Coast Guard
82) Bangladesh Ordinance Factories
83) Bangladesh Army
84) Bangladesh Navy
85) Bangladesh Air Force
86) Bangladesh Secretariat
87) Office of the Commissioner of Taxes
88) Bangladesh Form and Publications Office
89) Office of the Assistant Commissioner of Land
90) Bangladesh Supreme Court (Including High Court)
91) District Judge Court (Including Other Courts in District)
92) Directorate of Armed Forces Medical Services

398
 Annexure-A

93) Directorate of Government Transport

94) Directorate of Insurance
95) Department of Railroad Inspector
96) Bangladesh Diplomatic Mission
97) National Broadcasting Authority
98) Other Ministries, Directorates and Departments
b) Directorate of Bangladesh Post Office (Postal services)
c) Bangladesh Post Office (Savings Bank Scheme)
B. SEMI-GOVERNMENT AND AUTONOMOUS BODIES
a) Text Book Board and Education Boards
1) National Curriculum and Text Book Board
2) Bangladesh Madrasha Education Board
3) Bangladesh Technical Education Board
4) Board of Intermediate and Secondary Educations
b) Government Educational Institutions
1) Government Schools, Colleges, University Colleges & Madrashas
2) Cadet Colleges
3) National University (NU), Gazipur
4) Bangladesh Open University (BOU)
5) Medical/Dental Colleges
6) Institutes of Technology (Including Polytechnic Institutes)
7) Bangladesh University of Engineering & Technology (BUET)
8) Bangabandhu Sheikh Mujib Medical University
9) Dhaka University
10) Rajshahi University
11) Chittagong University
12) Jahangirnagar University
13) Khulna University
14) Shahjalal University of Science and Technology
15) Bangladesh Agricultural University, Mymensingh
16) Islamic University, Kushtia
17) Dhaka University of Engineering & Technology (DUET)
18) Chittagong University of Engineering & Technology (CUET)
19) Khulna University of Engineering & Technology (KUET)
20) Rajshahi University of Engineering & Technology (RUET)
21) Bangabandhu Sheikh Mujibur Rahman Agricultural University
22) Sher-e-Bangla Agricultural University
23) Hajee Mohammad Danesh Science & Technology University
24) Patuakhali Agriculture University
25) Bangabandhu Sheikh Mujibur Rahman Science & Technology University
26) Bangladesh Textile University
27) Bangladesh University of Professional
28) Barisal University
29) Begum Rokeya University, Rangpur
30) Chittagong Veterinary and Animal Sciences University
31) Comilla University
32) Jagannath University
33) Jatiya Kabi Kazi Nazrul Islam University, Mymensingh
34) Jessore Science & Technology University
35) Mawlana Bhashani Science & Technology University, Tangail
36) Pabna University of Science and Technology
37) Patuakhali Science and Technology University

399
 Annexure-A

38) Sylhet Agricultural University

39) Other Public Educational Institutions
c) Academy, Research Institute, Training Institutes, Council & Development Centre
1) Bangladesh Academy for Rural Development (BARD), Comilla
2) Rural Development Academy (RDA), Bogra
3) Bangla Academy
4) Bangladesh Shilpakala Academy
5) Foreign Service Academy
6) Bangladesh Insurance Academy
7) Marine Fisheries Academy
8) National Academy for Planning & Development
9) Bangladesh Shishu Academy
10) National Academy for Primary Education (NAPE)
11) Bangladesh Co-operative Academy
12) Khudro Nri Gosthi Cultural Academy, Netrokona
13) National Training & Research Academy for Multilingual Shorthand, Bogra
14) National Academy for Educational Management (NAEM)
15) National Academy for Computer Training and Research (NACTAR)
16) Bangladesh Civil Service Administration Academy
17) Islamic Foundation, Bangladesh
18) Bangladesh Agricultural Research Institute (BARI)
19) Bangladesh Council of Scientific & Industrial Research (BCSIR)
20) Bangladesh Rice Research Institute (BRRI)
21) Bangladesh Standards & Testing Institution (BSTI)
22) National Institute of Population, Research & Training (NIPORT)
23) Institute of Public Health and Nutrition
24) National Institute of Cardiovascular Diseases
25) National Institute of Preventive & Social Medicine (NIPSOM)
26) Institute of Public Health and Hospital
27) National Institute of Disease of Chest & Hospital (NIDCH)
28) National Institute of Ophthalmology
29) National Institute of Traumatology & Orthopedic Rehabilitation (NITOR)
30) Bangladesh Jute Research Institute (BJRI)
31) Housing & Building Research Institute
32) Bangladesh Institute of Nuclear Agriculture, Mymensingh
33) Bangladesh Sugarcane Research Institute (BSRI)
34) Bangladesh Livestock Research Institute
35) Bangladesh Fisheries Research Institute (BFRI)
36) Bangladesh Tea Research Institute (BTRI)
37) Accident Research Institute (ARI), Bangladesh
38) Bangladesh Silk Research and Training Institute (BSRTI), Rajshahi
39) Bangladesh Forest Research Institute
40) River Research Institute
41) Bangladesh Institute of Bank Management (BIBM)
42) Bangladesh Health Professionals Institute (BHPI)
43) Bangladesh College of Physicians & Surgeons
44) Bangladesh Institute of Development Studies (BIDS)
45) Bangladesh Institute of International and Strategic Studies (BIISS)
46) Bangladesh Institute of Management (BIM)
47) Institute of Chartered Accountants of Bangladesh (ICAB)
48) Institute of Cost & Management Accountants of Bangladesh (ICMA)
49) Khudro Nri Gosthi Cultural Institute, Rangamati & Bandarban

400
 Annexure-A

50) National Institute of Local Government

51) Press Institute of Bangladesh
52) National Institute of Mass Communication (NIMCO)
53) Nazrul Institute
54) International Mother Language Institute
55) Bangladesh Rural Development Training Institute (BRDTI)
56) Madrasha Teachers Training Institute (MTTI)
57) Judicial Administration Training Institute
58) National Legal Aid Institute
59) Bangladesh Foreign Trade Institute (BFTI)
60) Soil Resources Development Institute
61) Central Development Resources Development Institute
62) Bangladesh Seri-cultural Research and Training Institute
63) Institute of Water Modeling
64) National Maritime Institute
65) Bangladesh Petroleum Institute
66) National Institute of Biotechnology
67) Bangladesh Krira Shikkha Protisthan (BKSP)
68) Bangladesh Institute of Textile Technology (BITT), Tangail
69) Bangladesh Tourism Board
70) Bangladesh Industrial Technical Assistance Centre (BITAC), Tejgaon, Dhaka
71) National Book Centre, Bangladesh
72) Public Administration Training Centre, Savar & RPATC, Eskaton
73) Cox's Bazar Cultural Centre
74) Land Administration Training Centre (LATC)
75) Bangladesh Veterinary Council
76) Bangladesh Medical & Dental Council (BMDC)
77) Pharmacy Council of Bangladesh
78) Bangladesh Medical Research Council
79) Bangladesh Nursing Council
80) Jatiya Mohila Sangstha
81) Bangladesh National Social Welfare Council
82) Council of Bangladesh Institute of Technology
83) Bangladesh Agriculture Research Council (BARC)
84) National Sports Council (NSC)
85) Bangladesh Computer Council (BCC)
86) National Freedom Fighter Council
87) Central Public Library
88) Bangladesh National Museum
89) National Museum of Science & Technology
90) Bangladesh Space Research and Remote Sensing Organisation (SPARRSO)
91) Other Councils/Institutes
d) Other Semi-Government & autonomous bodies
(Commission, Authority, Development Board/Centre/Foundations etc.)
1) Bangladesh Atomic Energy Commission
2) Privatization Commission
3) University Grants Commission of Bangladesh
4) Bangladesh Tariff Commission
5) Joint River Commission
6) Bangladesh National Commission of UNESCO
7) Bangladesh Energy Regulatory Commission (BERC)
8) National Human Rights Commission

401
 Annexure-A

9) Bangladesh Judicial Service Commission

10) Election Commission Bangladesh
11) Anti Corruption Commission
12) Bangladesh Telecommunication Regulatory Commission (BTRC)
13) Bangladesh Public Service Commission
14) Rajdhani Unnayan Kartripakkha (RAJUK)
15) Chittagong Development Authority (CDA)
16) Khulna Development Authority (KDA)
17) Rajshahi Development Authority (RDA)
18) Bangladesh Bridge Authority
19) Barind Multipurpose Development Authority (BMDA), Rajshahi
20) National Housing Authority
21) Bangladesh Export Processing Zone Authority (BEPZA)
22) Micro Credit Regulatory Authority (MRA)
23) Dhaka Transport Co-ordination Authority (DTCA)
24) Non-Government Teachers Registration and Certification Authority ( NTRCA)
25) Insurance Development and Regularity Authority (IDRA)
26) Bangladesh Road Transport Authority (BRTA)
27) Seed Certification Agency
28) Bangladesh Hi-Tech Park Authority
29) Agriculture Information Service
30) Office of the Comptroller and Auditor General of Bangladesh
31) Chittagong Hill Tracts Development Board
32) Bangladesh Handloom Board
33) Bangladesh Sericulture Board
34) Export Promotion Bureau
35) Bangladesh Rural Development Board (BRDB)
36) Bangladesh Haor and Wetland Development Board
37) Bangladesh Homoeopathic Board
38) Bangladesh Tobacco Development Board
39) Jute Industries Development Board
40) Bangladesh Applied Nutrition and Human Resources Development Board
41) Vested Property Management Board
42) Board of Unani and Ayurvedic Council
43) Bangladesh Sports Control Board
44) National Board of Abandoned Properties
45) Bangladesh Tea Plantation Employees' Provident Fund Trustee Board
46) Cotton Development Board
47) Bangladesh Accreditation Board
48) Land Reform Board
49) Land Appeal Board
50) Bangladesh Agricultural Development Corporation (BADC)
51) The Security Printing Corporation (Bangladesh) Ltd.
52) Chittagong Hill Tracts Regional Council
53) Rangamati Hill District Council
54) Khagrachori Hill District Council
55) Bandarban Hill District Council
56) Bangladesh National Medical Council
57) Bangladesh Press Council
58) Prime Minister's Relief Fund
59) Public Trust Funds
60) Welfare Funds
61) Development Funds

402
 Annexure-A

62) Benevolent Funds

63) Public Educational Funds
64) Development Works Program Fund
65) Horticulture Export Development Foundation (Hortex Foundation)
66) Bangladesh Folk Arts & Craft Foundation, Sonargaon
67) National Foundation for Research on Human Resources
68) National Foundation for Development of the Disabled Persons
69) Bangladesh NGO Foundation
70) Hindu Welfare Trust
71) Buddhist Welfare Trust
72) Christian Welfare Trust
73) Urban Development Trust
74) Sheikh Zayad Bin Sultan Al Nahian Trust (Bangladesh)
75) Office of the Bangladesh Waqf Administrator
76) Water Resources Planning Organisation (WARPO)
77) Executive Cell, BEPZA
78) Bangladesh National Science & Technical Documentation Centre (BANSDOC)
79) Bangladesh Overseas Employment Service Limited (BOESEL)
80) Investment Advisory Centre of Bangladesh
81) Bangladesh Girls' Guide Association
82) Bangladesh Scouts
83) Cyclone Preparedness Programme (CPP)
84) Registrar of Joint Stock Companies and Firms (RJSC)
85) Comprehensive Disaster Management Program
86) Bangladesh National Herbarium
87) All Other Boards/Centres

e) Publicity And News Media

1) Bangladesh Television/BTV World/ Sangshad Bangladesh TV
2) Bangladesh Sangbad Sangstha (BSS)
3) Bangladesh Betar
C. STATE AND LOCAL AUTHORITIES
a) Zila Parishad
b) Municipal/City Corporation
c) Thana/Upazila Parishad
d) Union Parishad
e) Gram Parishad
f) Other Local Authorities.
2. DEPOSIT-TAKING CORPORATIONS, EXCEPT THE CENTRAL BANK

 Banks,
 NBDCS,
 building societies; or friendly society, and credit unions,

I) Deposit Money Banks (DMBs)

a) All Schedule Banks
b) Bangladesh Samabaya Bank Ltd
II) Non-Bank Depository Corporations (NBDCs)- Public
a) Ansar-VDP Unnayan Bank
b) Karma Sangsthan Bank
c) Probashi Kallyan Bank

403
 Annexure-A

d) Investment Corporation of Bangladesh (ICB)

e) Other Non-Bank Depository Corporations-Public
III) Non-Bank Depository Corporations (NBDCs) -Private
a) Leasing Companies
b) Central Co-operative Bank
c) Land Mortgage Co-operative Bank
d) Other Co-operative Banks/Societies
e) Grameen Bank
f) Other Non-Bank Depository Corporations-Private
IV) Building societies, friendly society and credit unions.

3. OTHER FINANCIAL CORPORATION:

-non-depository institutions (public and private);
A. Public
I. Other Financial Intermediaries (OFI) except DMBs-Public
a) Bangladesh House Building Finance Corporation (HBFC)
b) Infrastructure Development Company Limited (IDCOL)
Saudi Bangladesh Industrial and Agricultural Investment Company Limited
c) (SABINCO).
d) Palli Karma-Sahayak Foundation (PKSF)
e) Equity Entrepreneurship Fund
f) Grihayan Tahabil
g) SME Foundation
h) Agrani SME Financing Company Limited
i) Bangladesh Infrastructure Finance Fund Limited
j) Other Financial Intermediaries-Public
II. Insurance Companies and Pension Funds (ICPF)-Public
a) Sadharan Bima Corporation
b) Jiban Bima Corporation
c) Pension Funds /Provident Funds of Government Offices

B. Private
I. Other Financial Intermediaries-- Private (Except DMBs).
a) Investment Companies
b) Leasing Companies (Non-depository)
c) Mutual Funds
d) Merchant Banks
e) NGO/Micro Credit Organizations (BRAC, ASA etc.)
f) Other Financial Intermediaries-Private

II. Insurance Companies and Pension Funds-Private

a) Life Insurance Companies (Appendix Pages : 140 )
b) General Insurance Companies
c) Pension Funds /Provident Funds of private organisations

III. Financial Auxiliaries

a) Money Changers
b) Stock Exchanges (DSE, CSE, etc)
c) Brokerage Houses/ (Share & Security Trading Houses)
d) Issue manager, Under-writer, Asset Management Company etc.
e) Other Financial Auxiliaries/Services (Such as bKash)

4. NONFINANCIAL CORPORATIONS, HOUSEHOLDS, AND NPISHs:

404
 Annexure-A

a) Non-financial corporations;
- Public sector corporations, Private industrial units;
b) Households and NPISHs:
- individuals non-profit institutions and others ;
A. Public
I. Public Non-financial Corporations
a) Bangladesh Textile Mills Corporation & Related Enterprises
b) Bangladesh Sugar & Food Industries Corporation and Related Enterprises
1) Sugar Mills
2) Food and Allied Industries
c) Bangladesh Chemical Industries Corporation and Related Enterprises
1) Fertilizer, Chemical & Pharmaceutical Industries
2) Paper and Paper Board Industries
d) Bangladesh Steel & Engineering Corporation and Related Enterprises
1) Steel Mills
2) Engineering and Ship Building Industries
e) Bangladesh Jute Mills Corporation and Related Enterprises
f) Bangladesh Petroleum Corporation and Bangladesh Oil, Gas & Mineral
Corporation and Related Enterprises
1) Bangladesh Petroleum Corporation & related enterprises
2) Bangladesh Oil, Gas & Mineral Corporation & related enterprises
3) Hydrocarbon Unit, Bangladesh
g) Bangladesh Power Development Board & Related Enterprises
1) Bangladesh Power Development Board
2) Rural Electrification Board (REB)
3) Dhaka Electric Supply Authority (DESA)
4) Dhaka Electric Supply Company (DESCO)
5) Ashuganj Power Station Company Ltd (APSCL)
6) Electricity Generation Company of Bangladesh Ltd (EGCB)
7) North West Power Generation Company Ltd (NWPGC)
8) West Zone Power Distribution Company Ltd (WZPDCL)
9) Dhaka Power Distribution Company Ltd (DPDCL)
10) Power Grid Company of Bangladesh (PGCB)
11) Rural Power Company Ltd (RPCL)
12) Power Cell
13) Pally Bidyut Samities
14) Other Enterprises of PDB
II. Other Non-financial Corporations- Public
1) Bangladesh Biman Corporation
2) Bangladesh Shipping Corporation
3) Trading Corporation of Bangladesh
4) Bangladesh Railway
5) Bangladesh Telecommunications Company Limited (BTCL) (Including Teletalk
Bangladesh Ltd)
6) Bangladesh Road Transport Corporation (BRTC)
7) Bangladesh Forest Industries Development Corporation
8) Bangladesh Fish Development Corporation
9) Bangladesh Tea Board
10) Bangladesh Inland Water Transport Authority (BIWTA)
11) Bangladesh Inland Water Transport Corporation (BIWTC)
12) Bangladesh Water Development Board
13) WASA (Dhaka, Chittagong, Khulna etc)
14) Chittagong Port Authority

405
 Annexure-A

15) Mongla Port Authority, Payra Port Authority, Pangaon Inland Container Terminal
etc.
16) Bangladesh Sthal Bandar Katripaksha
17) Bangladesh Small & Cottage Industries Corporation (BSCIC)
18) Bangladesh Parjatan Corporation
19) Bangladesh Film Development Corporation
20) Civil Aviation Authority of Bangladesh
21) Bangladesh Freedom Fighters Welfare Trust
22) Telephone Shilpa Sangstha
23) Bangladesh Cable Industries Corporation
24) Bangladesh Tannery Industries Corporation
25) Bangladesh Services Ltd.
26) Hotels International Ltd. (3 Stars & above)
27) Dock Labour Management Board, Chittagong
28) Dock Labour Management Board, Bagerhat
29) Bangabandhu Sheikh Mujibur Rahman Novo Theatre
30) Bangladesh Submarine Cable Company Limited
31) Bangladesh Cable Shilpa Limited
32) Essential Drugs Company Limited
33) Khulna Shipyard Limited
34) Bangladesh Machine Tools Factory Limited
35) Other Non-Financial Corporations-Public

B. Private
I. Agriculture, Fishing & Livestock
a) Agricultural Farms (Nursery, Horticulture, Apiculture etc)
b) Fishing Farms ( Hatchery, Shrimp Culture etc)
c) Dairy Farms
d) Poultry Farms

II. Industries
a) Manufactures/Manufacturing Companies
1) Jute Mills/Jute products Manufacturing Industries (rope, thread, twain,
canvass, bag, carpet, etc.)
2) Printing & Dyeing Industries
3) Spinning Mills
4) Weaving Mills
5) Tobacco Processing Industries
6) Cosmetics & Toiletries Industries
7) Rubber and Plastic Industries
8) Leather Products ( bag, shoe etc.) Manufacturing Industries
9) Textile Mills
10) Paper and Paper Products Manufacturing Industries
11) Furniture, Fixture, Particle Boards and Other Wood Product Manufacturers
12) Readymade Garments Industries
13) Hosiery Factories
14) Pharmaceutical Industries
15) Chemical and Chemical Products Industries
16) Cement Factories
17) Ceramic Industries
18) Bricks Manufacturers and Sand elevators
19) Glass and Glassware Products Factories
20) Soaps & Detergents Factories

406
 Annexure-A

21) Steel Engineering & Metallic Products Industries (Including Rerolling Mills)
22) Assembling Industry
23) Fertilizer Company
24) Sugar Mills
25) Beverage and Soft Drinks manufacturing Companies
26) Distilleries, Mineral & Drinking Water purifying industries
27) Leather Processing and Tanning (raw hide)
28) Packaging Industries including paper boards
29) Manufacturing of Electrical equipments & spares ( cables, bulbs, switches
etc.)
30) Manufacturing of Transport Equipments
31) Manufacturing of agro-equipments
32) Electronic Goods Manufacturing/Assembling Industries (TV, Computer etc.)
33) Ice Factory
34) Ship Building Industries
35) Ship Breaking Industries
36) Battery Manufacturing Industries
37) Garments Accessories manufacturing industries (Zipper, Button etc)
38) Polymer and polythene industries
39) Cottage Industries
40) Saw Mills
41) Handloom Factories
42) Handicrafts Factories
43) EPZ Industries (Type A)
44) EPZ Industries (Type B)
45) EPZ Industries (Type C)
46) Other Industries not above mentioned

b) Gas/Electricity/Power Generating Companies

1) Production, supply and distribution of power in the private sector
2) LP Gas Companies
3) Oxygen Gas Companies
4) Other Gas Companies
5) Other Electricity/Power Generating Companies

c) Service Industries
1) Road Transport Companies (including Rent -a - car)
2) Water Transport
3) Air Transport
4) Construction Companies
5) Publishing Industries (including printing press)
6) Telecommunication (Mobile/cellular operators and private land phone)
7) Housing Companies or Societies/Land Developers
8) Warehouse
9) Buying House
10) Entertainment Services (Amusement Park, Theme park, Eco park, Zoo etc.)
11) Hospitals, Clinics, Diagnostic Centers and Other Health Services
12) IT-based activities (system analysis, design, developing system solutions,
Grameen Solution, information service, Call centre service, offshore
development centre, business process outsourcing , Cyber Cafes, Internet
Service Providers etc.)
13) Courier Services & Express Mail Services
14) Restaurants /Fast Food

407
 Annexure-A

15) Photo Studios and Color labs

16) Travel Agencies/Overseas Employment / Aviation Service/ Immigration
consultants/Ticket sales agent
17) Cold-Storages
18) Beauty Parlours/ Saloons/ Health Club/Fitness centre
19) Clearing and Forwarding (C & F) Agents
20) Testing Laboratory
21) Tourism Industry (List available at page no-115)
22) Filling Stations (Petrol pump, CNG Station)
23) Private Inland Container Depot and Container Freight Station
24) Tank Terminal
25) Chain Super Market/Shopping Mall
26) Stone Crashers
27) Jwelery Services
28) Modernised Cleaning Service for High-rise Apartments, Commercial
Building
29) Auto mobile service including CNG conversion centre.
30) Advertising Industry and modeling (print modeling, TV commercials, ramp
modeling, catwalk, fashion-show)
31) Outsourcing and Security Service (Private Security forces/manpower supply)
32) Residential Hotels ( Including 3 star & Above)
33) Caterers /Decorators/Sound & Lighting rental business
34) Community Centers/ Convention centers/Auditorium
35) Shipping Agency
36) Freight Forwarders
37) Indenting firms
38) Legal advisory Firms
39) Laundry Services
40) Private Survey Institutions
41) Sports and Event management organisation
42) Tailoring Shop and Tailors
43) Satellite Cable Operator
44) Satellite Channel Distributor/Cinema Distributors
45) Audit and Accounting Firm/CA Firm/ Credit Rating Company
46) Cinema Studio
47) Cinema Hall/Cineplex
48) Graphic Designers
49) Light Engineering and Metal-workshop
50) Consultancy & Supervisory Firms
51) Interior Design & Decorators and other consultancy firms
52) Contractor and Supplier firms
53) Other Service Providing Organisations

d) Agro-based and agro-processing industry

1) Processing of bread and biscuits, vermicelli, laccha, chanachur, noodles etc.
2) Processed fruit products (jam, jelly, juice, pickles, sarbat, syrup, sauce etc.)
3) Fruits processing including vegetables. (Tomato, guava, jackfruit, lichie,
pineapple, coconut etc.)
4) Manufacturing of flour, sujee (Flour Mills)
5) Processing of mushroom and spirulina
6) Starch, glucose and other dextrose product
7) Processing of potato products (chips, potato, flex, starch etc.)
8) Processing of powder spice

408
 Annexure-A

9) Manufacturing of Unani and Ayurvedic Medicines/Herbal Cosmetics

10) Fish feed and fish meal processing for poultry and livestock
11) Seed processing and preservation
12) Pulse Mills
13) Processing of rubber tape, shellac
14) Production of bamboo and cane furniture (excluding cottage industry)
15) Meat processing
16) Production of bio slurry, mixed manure and urea.
17) Production of bio-pesticides, neem pesticides etc.
18) Sweetening products.
19) Soya food production & processing.
20) Mustard oil producing industry (if local variety is used).
21) Coconut oil production industries
22) Rice mills including puffed rice, chirra, fine rice, flavoured rice etc.
23) Milk Processing Industries (Pasteurisation, milk powder, ice-cream,
condensed milk, sweet, cheese, butter, ghee, chocolate, curd etc.)
24) Food Processing Industry (PRAN, AFTAB, BD-Food etc.)
25) Salt Processing Industries
26) Tea processing industries
27) Refining and hydrogenation of edible oil, vanaspati, Ghee etc.
28) Processing of Prawn/Shrimp and other fishes and freezing.
29) Other Agro based/Processing Industries.

III. Commerce & Trade (excluding individual businessmen)

I) Importers
II) Exporters
III) Importers and Exporters
IV) Whole Sale Traders
V) Retail Traders
VI) Other Business Institutions/Organisations

IV. Non Govt. Publicity & News Media

I) Newspaper
II) Television
III) Radio
IV) Online News Media

V. Private Educational Institutions

I) Private Schools, Colleges, University Colleges & Madrashas
II) Private Medical & Dental Colleges
III) Private Universities
IV) Private Institute of IT
V) Other Educational/Technical / Vocational Training institutions

VI. Other Private Sector ( Official Account n.i.e)

(Sundry Deposit, CIB Inquiry Charge, Clearing Adjustment Account, Inoperative
Account, Suspense account etc.)

VII. Non-profit institutions serving households (NPISHs)

i) Mosques
ii) Temples, Churches & the like
iii) Sports Clubs
iv) Other Clubs

409
 Annexure-A

v) Theatre & Cultural Organisations

vi) Political Parties
vii) Trade Unions
viii) District/Upazila Associations
ix) Professional Associations
(Doctors, Engineers, Statisticians, Economists etc.)
x) Chambers of Industries
xi) Other Associations, n.e.s.
xii) Trust fund & Other Non-profit Organisations
xiii) Other Non-profit institutions serving households
VIII. Households ( Individual customers)
i) Farmer/Fishermen
ii) Businessmen/Industrialists
iii) Wage Earners (Bangladeshi nationals working abroad)
iv) Service Holders (Salaried Person)
v) Professionals and Self-employed Persons
(Such as Doctors, Lawyers, Contractors, Taxi Drivers, Architects, Consultants, etc)
vi) Foreign Individuals
vii) Housewives
viii) Students
ix) Minor/Autistics/Disabled and other dependent persons
x) Retired Persons
xi) Old/Widowed/Distressed person
xii) Land Lords/Ladies
xiii) Other Local Individuals not mentioned above.

410
 ANNEXURE-B

Some important notes

The following instructions shall be kept in mind for correct reporting:

1. The User Guidelines of Template for daily Remittances:

T_M E_D_ REMITTENCE, T means Template, M E means Monetary and Economic, D means Daily
Basis and REMITTENCE means. The inward Foreign Currency of Non-Resident Bangladeshi on
account of Family maintenance.
The Template T_ME_D_REMITTENCE contains the following columns:

i. DATED: It means every calendar date or every working day cause the Template designed for
collection of Daily Remittance.
ii. FI NAME: It means the Bank Name and it's a drop down option. Just select the bank name and
click there.
iii. SERIAL NO. : Not mandatory.
iv. AD FI BRANCH: It means the AD FI BRANCH of T_ME_M_FRC_TRN. However it is the
branch code which used in SBS reporting.
v. REPORT TYPE: WAGE REMITTANCE (FIXED)
vi. SCHEDULE CODE:
23=Through Banking channel, Schedule FC R -1 of FCS-7.
24= Through Non-Resident Bank branches, Correspondents, Schedule FCR-2 of FCS-7.
25= Locally Deposited, Schedule FCR -3 of FCS-7.
26= Postal settlement, Schedule FCR -4 of FCS-7.
vii. TYPE CODE: 4 (FIXED)
viii. PURPOSE CODE: Not mandatory.
ix. CURRENCY: Name of currency of received amount from abroad as remittance.
x. COUNTRY: Name of the country from which the remitter sends the money (country of origin of
wage).
xi. DISTRICTS: It is a drop down option and it is guided by the attached annexure. for exam mp le :
if remitter home district is Narayangonj, the n select Dhaka- Narayangonj fro m drop down, there are
no option with only district name, every district selection must with division name. If remitter home
district is Dhaka, then select Dhaka-Dhaka and so on..
xii. NID: National Identification N umber o f NRB or remitter. Not mandatory.
xiii. PASSPORT: Passport Number of NRB or remitter. Not mandatory.
xiv. AMOUNT FCY: Amount of remittance received.

The Following Field is mandatory to comply the new template for daily remittances.

DATED FI NAME AD FI BRANCH REPORT TYPE SCHEDULE CODE

TYPE CODE CURRENCY COUNTRY DISTRICTS AMOUNT FCY

411
 ANNEXURE-B

DISTRICT CODE LIST:

BARISAL-BARGUNA 510 DHAKA-SHERPUR 285

BARISAL-BARISAL 515 DHAKA-TANGAIL 290
BARISAL-BHOLA 520 KHULNA-BAGERHAT 310
BARISAL-JHALOKATHI 525 KHULNA-CHUADANGA 330
BARISAL-PATUAKHALI 530 KHULNA-JESSORE 335
BARISAL-PIROJPUR 535 KHULNA-JHENAIDAH 345
CHITTAGONG-BANDARBAN 110 KHULNA-KHULNA 350
CHITTAGONG-BRAHMANBARIA 115 KHULNA-KUSHTIA 355
CHITTAGONG-CHANDPUR 120 KHULNA-MAGURA 360
CHITTAGONG-CHITTAGONG 125 KHULNA-MEHERPUR 365
CHITTAGONG-COMILLA 135 KHULNA-NARAIL 370
CHITTAGONG-COX'S BAZAR 140 KHULNA-SATKHIRA 385
CHITTAGONG-FENI 145 RAJSHAHI-BOGRA 410
CHITTAGONG-KHAGRACHARI 160 RAJSHAHI-CHAPAI NAWABGANJ 450
CHITTAGONG-LAKSHMIPUR 165 RAJSHAHI-NAOGAON 445
CHITTAGONG-NOAKHALI 180 RAJSHAHI-NATORE 440
CHITTAGONG-RANGAMATI 130 RAJSHAHI-PABNA 460
DHAKA-DHAKA 210 RAJSHAHI-JOYPURHAT 425
DHAKA-FARIDPUR 215 RAJSHAHI-RAJSHAHI 470
DHAKA- GAZIPUR 220 RAJSHAHI - SIRAJGANJ 480
DHAKA-GOPALGANJ 225 RANGPUR-DINAJPUR 715
DHAKA- JAMALPUR 230 RANGPUR-GAIBANDAH 720
DHAKA-KISHOREGANJ 235 RANGPUR-KURIGRAM 730
DHAKA-MADARIPUR 240 RANGPUR-LALMONIRHAT 735
DHAKA- MANIKGANJ 245 RANGPUR-NILPHAMARI 755
DHAKA-MUNSHIGANJ 250 RANGPUR-PANCHAGARH 765
DHAKA- MYMENSINGH 255 RANGPUR-RANGPUR 775
DHAKA-NARAYANGANG 260 RANGPUR-THAKURGAON 785
DHAKA- NARSINGDI 265 SYLHET-HABIGANJ 650
DHAKA-NETROKONA 270 SYLHET-MOULVI BAZAR 675
DHAKA-RAJBARI 275 SYLHET-SUNAMGANJ 694
DHAKA-SHARIATPUR 280 SYLHET-SYLHET 695

412
 ANNEXURE-B

2. CMT basis export i.e. EXP. Reporting:

Goods sent: FOB value of goods i.e. gross value of goods after processing shall be reported in
schedule J with code 2911
Goods received: (FOB value – CMT value of goods) i.e. gross value of goods before processing shall
be reported in schedule E-3 with code 2910. TM and Form-C is not mandatory CMT basis EXP. shall
be attested with hard copy. Country code shall be reported in schedules J & E-3 according to the
country of ordering customer. Country code shall be reported in schedules J & E-3 according to the
country of ordering customer.

CMT: Cut, Make and Trim.

Develop Purchase C M T Ship out the
the Style the Fabric Cut the Make the Trim the goods
fabric garments garments

3. Reporting procedure of receipt and payment of short term foreign currency loan through
discounting of direct/deemed export bills.

Description of Types of Forms to Purpose Corresponding Comments

the transactions receipt/payment be used code schedule
Obtaining short
term loan through Receipt of short
Form C 9135 J
bill purchase/ term loan
discounting
To be submitted
Realization of Receipt of EXP -- A-1
export proceeds with S-1 returns
proceeds
Repayment of Principal repayment 9135
Interest payment TM 4206 E-3/P-3
short term loan
Service charge 2314

payment
4. Correct TM Reporting of surplus remittable earnings for airlines:

i) Airlines clients shall calculate correctly the ratio of total passage and freight collection out of total collection
for a particular month; and based on the ratio the exact remittable amount will be segregated for reporting the
same in the separate TM Form.

ii) According, the airlines clients shall submit to the AD bank 1(one) remittance application (RR form) for
executing one Telegraphic Transaction (TT) but submit 2(two) TM Form duly completed. It means that
whatever the amount is remitted at one go but airlines shall have to submit 2 (two) TM Form against one TT, if
the airlines/GSA do aviation business for both passengers and cargoes.

iii) The airlines that have separate GSA for handling cargoes and passengers business under different 18A
permission shall not fall under this purview. They can report separately under different codes-0110 & 0120.

For example: Total passage Collection: = 1000 (which is 55% of total collection)

Total cargo Collection: =800 ( which is 45% of total collection)

Total Collection =1800
(-) Disbursement = 600 .......
Total Surplus earning = 1200 ........

413
 ANNEXURE-B

It is now calculated that the passage collection is 55% of total collection while freight collection is 45 % and
accordingly the surplus earning is to be calculated and reported in the TM Form.

Total passage earnings: = 1200*55%=660 ( TM-1)

Total cargo earnings: = 1200*45%=540 ( TM-2)

Total surplus earning =1200

5. a) Reporting of Buyer's Credit on the basis of Online IMP about country and currency code
with respective schedules:

Descriptions of the Reporting

Online IMP Country Code Currency Code
transactions schedules
Currency as per
EL-1 with
Goods Value Country of Origin of Goods contract or L/C
IMP
condition
Currency as per
E3/P3 with Country beneficiary or
Freight Value contract or L/C
L/C Value/ TM form receiving payment
condition
Invoice
Currency as per
Value E3/P3 with Country beneficiary or
Insurance Value contract or L/C
TM form receiving payment
condition
Currency as per
Other Charges E3/P3 with Country beneficiary or
contract or L/C
Value TM form receiving payment
condition
If Buyer's Credit drawing
from AD shall report in
respective summary
L/C Value/ Total amount of Currency as per
J/O-3 With statement without schedule
Invoice drawing on account contract or L/C
Form-C and If Buyer's Credit
Value of Buyer’s Credit condition
drawing from abroad
country code will be source
of funding country.

b) On Maturity repayment of Buyer's Credit reporting about country and currency code with
respective schedules :

Descriptions Reporting schedule Country Code Currency Code

If Buyer's Credit repayment to
OBU, AD shall report in respective
Principal of Currency as per
summary statement without
Buyer’s credit E3/P3 with TM form contract or L/C
schedule and If Buyer's Credit
Repayment condition
repayment to abroad country code
will be source of funding country.
If Buyer's Credit repayment to
OBU, AD shall report in respective
Interest of Currency as per
summary statement without
Buyer’s credit E3/P3 with TM form contract or L/C
schedule and If Buyer's Credit
Payment condition
repayment to abroad country code
will be source of funding country.

414
 ANNEXURE-B

c) Reporting of Import on the basis of Online IMP about country and currency code with
respective schedules :

Reporting
Online IMP Descriptions Country Code Currency Code
schedule
Currency as per
Country of
Goods Value E-2/P-2 with IMP contract or L/C
Origin of Goods
condition
Country Currency as per
E3/P3 with
Freight Value beneficiary or contract or L/C
TM form
L/C Value/ receiving payment condition
Invoice Value Country Currency as per
E3/P3 with
Insurance Value beneficiary or contract or L/C
TM form
receiving payment condition
Currency as per
Other Charges E3/P3 with Country receiving
contract or L/C
Value TM form payment
condition

6. Reporting of country code:

i) Country of goods origin shall be reported for import payment;

ii) Country of destination shall be reported for export;
iii) Country of ordering customers shall be reported for invisible receipts. If ordering customer is
Bangladesh but remittances receipts from abroad, in that case country shall be reported ordering
institution’s country as per SWIFT message;
iv) Country of origin of Wage shall be reported for Wage earners’ remittances;
v) Country of beneficiary shall be reported for invisible payments.

7. Reporting of international bodies and foreign mission code:

The code numbers of international bodies and foreign missions concerned regardless of the place from
where the funds have actually been remitted in Bangladesh for their maintenance, establishment
expenses, etc. shall be reported country of origin of foreign missions and international bodies.

8. Re-export:
Re-export of foreign goods (goods produced in other economies and previously imported) that are
exported with no substantial transformation from the state in which they are previously imported. The
price of the re-exported goods may differ from its price at the time it was originally imported due to
factors such as transport cost, dealers' margins, and holding gains or losses. But return of goods which
are not actually re-exports; return of goods value shall be reported through schedule J with form-C.

9. Goods under merchanting:

Merchanting is defined as the purchase of goods by a resident (of the compiling economy) from a
nonresident combined with the subsequent resale of the same goods to another nonresident without
the goods being present in the compiling economy. Goods that are bought and resold but do not pass
through the territory of the owner are included in goods under merchanting. Gross value of import
payment shall be reported in schedule E-3 with code 2710 and gross value of export shall be reported
in schedule J with code 2710.

415
 ANNEXURE-B

9. If import payments or invisible payments settled under inter-bank corporate banking AD

shall report the translations as follows:

(a) If the foreign currency sold by the bank in favour of the customer drawn on Bangladesh Bank ,
AD shall report in the schedule “G” with necessary foot note.

(b) The remitting Bank shall report the remitted foreign currency in schedule “C” accompanied by
schedule E-2 for import payments and E-3 for invisible payments.

10. Reporting of reimbursement of local cost for development project:

A) Reimbursement of loan/ grants against international tender on account of various

development projects of general government such as large construction projects which
construction works shall be /have done on the basis of foreign government or international
bodies as per loan agreements or grant agreements;

(General government: Central Government, semi-government, Autonomous bodies, State and

Local Authorities)

i) Loan/ grants received directly in cash by General Govt. bodies which are recorded in ERD from
foreign government or international bodies as per loan agreements or grant agreements on
account of various development projects of General Govt. such as large construction projects,
AD shall be reported for loan in code 9010 and for investment grant in code 6020.

ii) Reimbursement of loan/ grants in cash from foreign government or international bodies as
per loan agreements or grant agreements against international tender on account of various
development projects of general Govt. such as large construction projects received by General
Govt. bodies which are recorded in ERD AD shall be reported in code 2830.

iii) Reimbursement of loan/ grants in cash from foreign government or international bodies as
per loan agreements or grant agreements against international tender on account of various
development projects of General Govt. such as large construction projects received by
Construction companies or firms which are recorded in ERD AD shall be reported in code 2830.

If fund received by sub-contractor i.e. sub-construction companies or firms from main construction
companies or firms (not from international bodies or foreign government), AD shall be reported in
code 2112 as a construction services i.e. acquisition of goods and service (AvevwmK G›UvicÖvBR †_‡K cY¨ I
†mev AwaMÖnY) .

iv) Loan/ grants received directly in cash from foreign government or international bodies as per
loan agreements or grant agreements by General Govt. bodies which are not recorded in ERD on
account of various development projects of General Govt. such as large construction projects,
AD shall be reported for loan in code 9010 and for investment grant in code 6020.

v) Reimbursement of loan/ grants in cash from foreign government or international bodies as

per loan agreements or grant agreements against international tender on account of various
development projects of General Govt. such as large construction projects received by General
Govt. bodies which are not recorded in ERD AD shall be reported for loan in code 9010 and for
investment grant in code 6020.

416
 ANNEXURE-B

vi) Reimbursement of loan/ grants in cash against international tender on account of various
development projects of general Govt. such as large construction projects received by
Construction companies or firms which are not recorded in ERD as per loan agreements or grant
agreements AD shall be reported for loan in code 9010 and for investment grant in code 6020.

If fund received by sub-contractor i.e. sub-construction companies or firms from main construction
companies or firms ( not from international bodies or foreign government) on account of
construction services, AD shall be reported in code 2112 as a construction services i.e. acquisition
of goods and services (AvevwmK G›UvicÖvBR †_‡K cY¨ I †mev AwaMÖnY) .

B) Reimbursement of loan or grants on account of local supply of goods for development project
of General Government:

(General government: Central Government, semi-government, Autonomous bodies, State and

Local Authorities)
i) Reimbursement of loan/ grants in cash from foreign government or international bodies as
per loan agreements or grant agreements against international tender on account of local
supply of goods for various development projects of General Govt. such as large construction
projects received by non-financial corporations (public or private sector), or any supplier as per
international tender , households and nonprofit institution serving households ( NPISHs) which loan/
grants are recorded in ERD AD shall be reported in code 2833.

ii) ) Reimbursement of loan/ grants in cash from foreign government or international bodies as
per loan agreements or grant agreements against international tender on account of local
supply of goods for various development projects of General Govt. such as large construction
projects received by non-financial corporations (public or private sector), or any supplier as per
international tender , households and nonprofit institution serving households ( NPISHs) which loan/
grants are not recorded in ERD, AD shall be reported for loan in code 9010 and for investment
grant in code 6020.

iii) If fund received by sub-contractor i.e. sub-construction companies or firms from main
construction companies or firms ( not from international bodies or foreign government) on account
of supply of goods, AD shall be reported in code 2112 as a construction services i.e. acquisition of
goods and services (AvevwmK G›UvicÖvBR †_‡K cY¨ I †mev AwaMÖnY) .

C) Reimbursement of loan/ grants against international tender on account of various

development projects of other financial corporations, non-financial corporations of public sector
such as large construction projects which construction works shall be /have done on the basis of
foreign government or international bodies as per loan agreements or grant agreements;
(Other financial corporations, non-financial corporations of public sector)

i) Loan/ grants received directly in cash by other financial corporations, non-financial

corporations of public sector which are not recorded in ERD from foreign government or
international bodies as per loan agreements or grant agreements on account of various
development projects of other financial corporations, non-financial corporations of public sector
such as large construction projects, AD shall be reported for loan in code 9030 or 9036 and for
investment grant in code 6121.

417
 ANNEXURE-B

ii) Reimbursement of loan/ grants in cash from foreign government or international bodies as
per loan agreements or grant agreements against international tender on account of various
development projects of other financial corporations, non-financial corporations of public sector
such as large construction projects received by other financial corporations, non-financial
corporations of public sector which are not recorded in ERD, AD shall be reported for loan in code
9030 or 9036 and for investment grant in code 6121.

iii) Reimbursement of loan/ grants in cash from foreign government or international bodies as
per loan agreements or grant agreements against international tender on account of various
development projects of other financial corporations, non-financial corporations of public sector
such as large construction projects received by Construction companies or firms which are not
recorded in ERD AD shall be reported for loan in code 9030 and for investment grant in code 6121.

If fund received by sub-contractor i.e. sub-construction companies or firms from main construction
companies or firms ( not from international bodies or foreign government) on account of
construction services, AD shall be reported in code 2112 as a construction services i.e. acquisition
of goods and services (AvevwmK G›UvicÖvBR †_‡K cY¨ I †mev AwaMÖnY) .

D) Reimbursement of loan or grants on account of local supply of goods for development

project of other financial corporations, non-financial corporations of public sector:

i) Reimbursement of loan/ grants in cash from foreign government or international bodies as

per loan agreements or grant agreements against international tender on account of local
supply of goods for various development projects of other financial corporations, non-financial
corporations of public sector such as large construction projects received by non-financial
corporations (public or private sector), or any supplier as per international tender , households and
nonprofit institution serving households ( NPISHs) which loan/ grants are not recorded in ERD, AD
shall be reported for loan in code 9030 or 9036 and for investment grant in code 6121.

ii) If fund received by sub-contractor i.e. sub-construction companies or firms from main
construction companies or firms ( not from international bodies or foreign government) on account
of supply of goods, AD shall be reported in code 2112 as a construction services i.e. acquisition of
goods and services (AvevwmK G›UvicÖvBR †_‡K cY¨ I †mev AwaMÖnY) .

418
 Annexure-C

Guideline to fill up the foreign exchange transactions schedules

in Text file and Rationalized Input Template (RIT)

EXPORT

Excluding Country
Sch. Sch. Valid Valid Country
Sch. Details Code/
codes Name Type Code
Invalid Country Code

Export receipts from abroad except EPZs or EZs through ADs

Proceed realized for Export from
11 A-1/O-1 1 All Country Code 9999 & 2998
abroad

Advance receipts from abroad for

12 A-2/O-2 1 All Country Code 9999 & 2998
goods to be Exported
All others Country
13 A-3/O-3 Myanmar Border Trade for Export 1 Only 1261
Code
Export receipts of EPZs or EZs from abroad through ADs
Advance receipts from abroad for
14 A-2 goods to be Exported of EPZs or EZs 1 All Country Code 9999 & 2998
(Type-A,B,C enterprises)

Proceed realized for Export from

15 A-1 abroad of EPZs or EZs (Type-A,B,C 1 All Country Code 9999 & 2998
enterprises)
Export receipts of EPZ or EZs from abroad through OBUs
Proceed realized for Export from
16 A-1 abroad of EPZs or EZs (Type-A 1 All Country Code 9999 & 2998
enterprises)
Advance receipts from abroad for
17 A-2 goods to be Exported of EPZs or EZs 1 All Country Code 9999 & 2998
(Type-A enterprises)

WAGE EARNERS' REMITTANCES

Excluding Country
Sch. Sch. Valid Valid Country
Sch. Details Code/
codes Name Type Code
Invalid Country Code
Wage remittances through banking
23 FCR - 1 4 All Country Code 9999 & 2998
channel

Wage remittances through nonresident

24 FCR - 2 4 All Country Code 9999 & 2998
bank or correspondents' Taka account

Wage remittances through locally

25 FCR - 3 4 All Country Code 9999 & 2998
deposits

Wage remittances through postal

26 FCR - 4 4 All Country Code 9999 & 2998
channel

419
 Annexure-C

INVISIBLE RECEIPTS

Excluding Country
Sch. Sch. Valid Valid Country
Sch. Details Code/
codes Name Type Code
Invalid Country Code
Invisible receipts from abroad except EPZs or EZs through ADs
Invisible receipts from abroad
21 J/O-4 1&2 All Country Code 9999 & 2998
through ADs

Invisible receipts of EPZ or EZs from abroad through ADs

Invisible receipts from abroad of
35 J EPZ through ADs (Type-A,B,C 1 All Country Code 9999 & 2998
enterprises)
Invisible receipts of EPZ or EZs from abroad through OBUs
Invisible receipts from abroad of
EPZ through OBUs (Type-A
36 J 1 All Country Code 9999 & 2998
enterprises and other transactions of
OBUs)
Invisible receipts from abroad through Statement S-9
Amount received into foreign
currency account from abroad of
27 RFCR - 1 1 All Country Code 9999 & 2998
resident corporate entities other than
EPZs or EZs

Invisible receipts from abroad through Money Changers'

Amount purchases from non-resident
37 MCR - 1 1 All Country Code 9999 & 2998
Bangladeshi or Foreign nationals

Invisible receipts from abroad through statement S-13

Amount receipts from abroad to
39 RPFCR- 1 foreign currency account of other 1 All Country Code 9999 & 2998
resident entities.

Invisible receipts from abroad through Central Account of Bangladesh Bank

Central
81 account Receipts through FRTMD 1 All Country Code 9999 & 2998
receipts

420
 Annexure-C

INVISIBLE PAYMENTS

Excluding Country
Sch. Sch. Valid Valid Country
Sch. Details Code/
codes Name Type Code
Invalid Country Code

Invisible payments to abroad except EPZs or EZs through ADs

Invisible payment to abroad through

50 E-3/P- 3 1&2 All Country Code 9999 & 2998
ADs

Invisible payment to abroad from

55 EFCP- 2 1 All Country Code 9999 & 2998
ERQ accounts

Invisible payment to abroad from

60 FCP - 3 Wage Earners' foreign currency 4 All Country Code 9999 & 2998
account.

Transfer to abroad from Wage

61 FCP-8 Earners' foreign currency account(his 4 All Country Code 9999 & 2998
or her).
Invisible payments of EPZ or EZs to abroad through ADs
Invisible payment to abroad of EPZ
75 E-3 or EZs enterprises(Type-A,B,C 1 All Country Code 9999 & 2998
enterprises)
Invisible payments of EPZs or EZs to abroad through OBUs
Invisible payment to abroad of EPZs
9999 & 2998
80 E-3 or EZs (Type-A enterprises and other 1 All Country Code
transactions of OBUs)
Invisible payments to abroad through Statement S-9
Amount debit to abroad for invisible
payments from foreign currency
71 RFCP - 2 1 All Country Code 9999 & 2998
accounts of resident corporate entities
other than EPZs or EZs.
Invisible payments to abroad through Money Changers'
Sale to Bangladeshi travelers or re-
83 MCP - 1 conversion allowed to foreign 1 All Country Code 9999 & 2998
travelers.

Invisible payments to abroad through Statement S-13

Amount debit to abroad for invisible
84 RPFCP- 1 payments from foreign currency 1 All Country Code 9999 & 2998
account of other resident entities.

Invisible payments from abroad through Central Account of Bangladesh Bank

Central Payment through FRTMD

82 1 All Country Code 9999 & 2998
account
payments

421
 Annexure-C

IMPORT PAYMENTS

Excluding Country
Sch. Sch. Valid Valid Country
Sch. Details Code/
codes Name Type Code
Invalid Country Code
Import payments to abroad except EPZs or EZs through ADs
E - 1/P - Advance payments to abroad for goods to
40 1 All Country Code 9999 & 2998
1 be Imported
E - 2/P -
41 Import payment to abroad for cash (at site) 1 All Country Code 9999 & 2998
2
i) Import payment to abroad by debit from
Wage Earners' foreign currency account.
42 FCP - 1 4 All Country Code 9999 & 2998
ii) And Advance payments to abroad for
goods to be imported
i) Import payment to abroad by debit from
ERQ account.
44 EFCP - 1 1 All Country Code 9999 & 2998
ii) And Advance payments to abroad for
goods to be Imported
Import payment Myanmar All others Country
40 E-5 1 Only 1261
Boarder Trade Code
Import payments of EPZs or EZs to abroad through ADs
Import payment to abroad of EPZs or
E -1 and
45 EZs through ADs (Type-A,B,C 1 All Country Code 9999 & 2998
E-2
enterprises).
Import payment to abroad on account of Loan & Grants
Import payment on account of loans,
46 EL -1/2/3 long-term Buyers' credit and suppliers 5 All Country Code 9999 & 2998
credit.
46 EL -1/2/3 Import payment on account of grants. 6 All Country Code 9999 & 2998
Import payment on account of IDB or
46 EL -1/2/3 7 All Country Code 9999 & 2998
ITFC short-term loan )
Import payment on account of Buyers'
46 EL -1/2/3 8 All Country Code 9999 & 2998
credit.
Import payments of EPZs or EZs to abroad through OBUs
E -1 and Import payment to abroad of EPZs or
49 1 All Country Code 9999 & 2998
E-2 EZs through OBUs (Type-A enterprises).
Import payment to abroad through statement S-9
i) Amount debit to abroad for import
payments from foreign currency account
of resident corporate entities other than
47 RFCP - 1 1 All Country Code 9999 & 2998
EPZs or EZs
ii) And Advance payments to abroad for
goods to be Imported
Import payment to abroad through statement S-13
48 RPFCP- 3 i) Amount debit to abroad for import 1 All Country 9999 & 2998
payments from foreign currency account Code
of other resident entities.
ii) And Advance payments to abroad for
goods to be Imported
Note: Type “2” use only for foreign currency notes transactions.

422
Reference Books:

1. International Monetary Fund, 2013, Balance of Payments and International Investment Position
Manual (6th edition).
[Link]

2. United Nations Statistics Division, 2015, Central Product Classification (CPC) Ver. 2.1
[Link]

3. Guidelines to fill in the Banking Statistics Returns SBS-1, SBS-2 & SBS-3 (Fifth edition,2013)

423