Explanatory Notes - Statistics Singapore

SERVICES DEFINITIONSBusiness Services010. Advertising and Design ServicesThis refers to services transactions with non-residents in the design, creation,production and marketing of advertisement in various media such as magazines,newspapers, television, radio, billboards, yellow pages, trade journals and so on.Include the purchase and sales of advertisement time and space; fees for the rightto use an advertisement made by a third party; and media placement. Do notreport exports and imports of goods and materials.015. Administrative & Management and Public Relations ServicesThis refers to services transactions with non-residents in management or businessconsultancy, organisational review, systems review, project evaluations, provisionof business advisory services such as business policy and strategy, and theoverall planning, structuring and control of an organisation; guidance andoperational assistance to business (or new business) and short-term attachmentof management staff. Include management auditing; market management, humanresources, production management and project management consulting; andpublic relation services related to improving the image of the clients and theirrelations with the public and other institutions. Do not report consultancy for otherservices such as banking and financial, computer services etc. Include theseunder the specific service.020. Recruitment and Placement ServicesThis refers to commission earned from or paid to foreign employment agencies orhead hunters for hiring of professionals (employment pass holders) and for labourrecruitment (work permit holders). Do not report wages of workers.025. Trade Fairs, Exhibitions and Conferencing ServicesFor receipts, this refers to fees received from non-residents who participate inlocal or overseas exhibitions (trade fairs, conferences) organised by localcompanies. For payments, this refers to expenses by local companiesparticipating in exhibitions overseas. Include transactions for rental of exhibitionspace, consultancy, designer fees, contractor fees and all other exhibitionservices. Also included are entry fees, organisation and administration feescharged by exhibition promoters and conference organisers; supply and setting upof exhibition equipment. Do not report exports and imports of goods andmaterials.035. Training ServicesThis refers to training for non-educational purpose (full/part time). It isoccupational-related and includes seminars, workshops and other short-termtraining courses, such as computer or management courses for employees.4

Computer Services150. Computer ServicesThis refers to services transactions with non-residents in IT development, dataprocessing and hosting services- including data entry, tabulation, processing,recovery services; provision of applications, hosting clients’ applications andmanagement of facilities; hardware and software consultancy and installation;software implementation - including analysis, design, development, programming,production, supply and documentation of customised software and systems;consultancy related to software and management of computer resources;maintenance and repair of computers and peripheral equipment; development ofcomputer systems and network; system analysis; system maintenance andhardware/software technical support. Do not report exports and imports ofpackaged (non-customised) computer hardware/software; royalties for use ofcomputer software and multimedia (report in code 655); royalties forreproduction/distribution of computer software and multimedia (report in code656); sales and purchase of ownership rights of computer software andmultimedia (report under Other Transactions); rental and operational leasing ofhardware (report in code 052).Financial Services355. Bank ServicesThis refers to services transactions with non-residents on charges and feesassociated with fund transfers, loans, letters of credit, bankers' acceptance,cheque clearing, factoring, financial leasing, foreign exchange transactions,remittances, credit card commissions, guarantee fees, etc. Do not report anytransactions with resident or foreign banks located in Singapore; capitalgains/losses, remitted profits, interest, loans, deposits, dividends; and, any otherinvestment or capital flows.Insurance Services470. General Insurance excluding Insurance on CargoThis covers insurance such as medical, accident, health, life, motor, aviation andother transport, theft, fire and other property damage, business, loss, generalliability insurance, and other general insurance except cargo. For payments,report gross premium paid to non-resident insurers. For receipts, provide grossclaims received from non-resident insurers. Do not report insurance on cargo;insurance on exported and imported goods.6

Professional Services430. Membership and Subscription FeesFor payments, this refers to fees paid to foreign country clubs and internationalorganisations as an individual member or an affiliation to it. For receipts, thisrefers to fees received from non-resident individuals or corporations to be amember or an affiliation to your establishment.550. Legal ServicesThis refers to resident companies seeking services from non-resident law firmsand resident law firms providing legal services to non-resident clients. Servicesbetween resident law firm and non-resident law firm in the form of advisory and/orconsultation are also to be included here. Services included are legal advisory andrepresentation services in any legal, judicial and statutory procedures; draftingservices for legal documentation and instruments; certification consultancy; andescrow and settlement services.555. Accounting, Auditing, Bookkeeping and Tax Consultancy ServicesThis refers to fees received from/paid to non-residents for the provision ofaccounting, bookkeeping, related auditing services; business tax planning andconsultancy; and preparation of tax documents. Do not report administrative andmanagement services (report in code 015).560. Engineering and Technical ServicesThis refers to services transactions with non-residents for the provision of aftersales service of machines; calibration & certification; product testing;engineering/technical inspection; engineering/technical consultancy services suchas the design, development and utilisation of machines, materials, instruments,structures, processes and systems; cartography; marine surveying; and any otherengineering and technical services. Do not report mining engineering (reportunder Other Transactions); cargo surveying (report in code 620); computer repairsand maintenance (report in code 150); export and imports of goods; andconstruction services.Royalties655. License for use of Computer Software and MultimediaThis refers to the one-time fee paid upfront for the right to use and/or a regularpayment for use of the intellectual property embodied in computer software andmultimedia, i.e. license paid as an end user, without further reproduction ordistribution.7

656. License to Reproduce or Distribute Computer Software andMultimediaThis refers to the fees paid for the authorized reproduction and/or distribution(through licensing agreements) of computer software and multimedia originals.660. Trademark and Franchising FeesThis refers to one-time fee paid upfront for the right to use, and/or a regularpayment for continuous use of the intellectual property related to trademark aswell as franchising fees paid for the right to provide goods and services of aparticular brand.665. Publication CopyrightsThis refers to fees paid mainly on a piece by piece basis for the rights toreproduce and/or distribute books or other original works of authors (e.g.translation rights), painters and sculptors etc. Do not report licenses related tocomputer software and audiovisual works.680. Other Royalties not classified aboveThis refers to all other royalty payments that are not included in the list above.Specify the type of royalty payments and if spaces provided are insufficient,please attach separate sheets.Transport Related Services007. Wages and Allowances paid to Non-Resident CrewThis refers to expenses paid to non-resident crew employed by your company. Donot report crew supplied by another agency on a contract basis. These are to bereported as agency fees (code 630).050. Charter of ships and other watercraft with crew – Voyage/Space/Slot/TimeVoyage Charter is for a single journey and it may involve more than one port ofcall. The ship owner retains the responsibility for navigation, operation of thevessel and all expenses. Space/Slot Charter is an arrangement in which spacesor slots on the vessel are hired out. Time Charter: here the vessel is hired for aspecific amount of time. The owner still manages the vessel but the chartererselects the ports of destination and controls the operation of the ship.For receipts, report from both resident and non-resident charterers. Forpayments, report only non-resident owners in which you chartered the vesselfrom. Do not report financial leases and vessel leased without crew (report incode 052)8

630. Agency Fees, Commissions and Ship Management FeesThis refers to agency fees, commissions, brokerage fees, received from or paid tonon-residents for the arrangement of passenger, freight transportation, charter ofcarriers, and any other form of intermediary in the transport-related industry. Thisincludes ship management services.752. Freight Charges for Carriage of Outward CargoThis refers to freight charges received for exports of cargo from Singapore,transshipment cargo and cargo carried between overseas ports/airports. Do notreport the imports of cargo.Report total receipts of your company from both residents and non-residents.Allocate them according to country of destination of goods.This code is not applicable to freight forwarding agents (see code 622).760. Passenger FaresThis refers to receipts from or payments to a non-resident for the transportation ofpeople in an aircraft, watercraft or train. It includes tickets, charges for excessbaggage and other personal effects; and, onboard expenditure such as in-flight/on-board meals. Do not report cruise fares and bus (coach) fares.765. Charges on carriage of mailThis refers to resident transport operators’ charges for carriage of mails andparcels for foreign postal authorities and/or foreign courier operators. Payment forsuch services arises when Singapore Posts or local companies acquired theservices of foreign transport operators for carriage of mails and parcels.779. Crew Overseas ExpensesThis refers only to overseas expenses of crew from the airline and the marine/shipping line. Identify the country in which the expenses incurred in, even if theamount was reimbursed to the crew member in Singapore. Expenses such asentertainment, accommodation, air tickets bought overseas, phone charges, etc.Do not report crew expenses in Singapore; and, air tickets or other prepaidexpenses incurred in Singapore.Reimbursement of Operating Expenditure005. Reimbursement of Operating ExpenditureFor receipts, report reimbursement received from your overseas Head Office andother related entities to cover your general operating expenses including wagesand other expenses relating to the establishment’s operations. For payments,report reimbursement to your overseas branches, business representative officesand other related entities for similar purpose. Do not report specific servicesrendered to or received from overseas Head Offices/related entities (report under11

other relevant codes listed in the form), e.g. administrative & managementservices, this should be reported under code 015. Do not report the sales andpurchases of goods with related entities; amount received/paid on behalf ofanother related entity.Other Transactions not indicated above990, 991…In this section you are to report transactions with non-residents that are not foundin any of the above items. Specify the type of transaction and if spaces providedare insufficient, please attach separate sheets. Each service to be codedbeginning with 990, 991 and so on.12

Country / Territory Code ListCountry / Territory Code Country / Territory CodeAfghanistan AF Cape Verde CVAland Islands AX Cayman Islands KYAlbania AL Central African Republic CFAlgeria DZ Chad TDAmerican Samoa AS Chile CLAndorra AD China CNAngola AO Christmas Island CXAnguilla AI Cocos (Keeling) Islands CCAntarctica AQ Colombia COAntigua And Barbuda AG Comoros KMArgentina AR Congo CGArmenia AM Congo, The Democratic Republic CDAruba AW Of TheAustralia AU Cook Islands CKAustria AT Costa Rica CRAzerbaijan AZ Cote d'Ivoire CIBahamas BS Croatia HRBahrain BH Cuba CUBangladesh BD Curacao CWBarbados BB Cyprus CYBelarus BY Czech Republic CZBelgium BE Denmark DKBelize BZ Djibouti DJBenin BJ Dominica DMBermuda BM Dominican Republic DOBhutan BT Ecuador ECBolivia, Plurinational State of BO Egypt EGBonaire, Sint Eustatius And Saba BQ El Salvador SVBosnia And Herzegovina BA Equatorial Guinea GQBotswana BW Eritrea ERBouvet Island BV Estonia EEBrazil BR Ethiopia ETBritish Indian Ocean Territory IO Falkland Islands (Malvinas) FKBrunei Darussalam BN Faroe Islands FOBulgaria BG Fiji FJBurkina Faso BF Finland FIBurundi BI France FRCambodia KH French Guiana GFCameroon CM French Polynesia PFCanada CA French Southern Territories TF13

Country / Territory Code ListCountry / Territory Code Country / Territory CodeGabon GA Korea, Republic Of KRGambia GM Kuwait KWGeorgia GE Kyrgyzstan KGGermany DE Lao People's Democratic Republic LAGhana GH Latvia LVGibraltar GI Lebanon LBGreece GR Lesotho LSGreenland GL Liberia LRGrenada GD Libya LYGuadeloupe GP Liechtenstein LIGuam GU Lithuania LTGuatemala GT Luxembourg LUGuernsey GG Macao MOGuinea GN Macedonia, The Former Yugoslav MKGuinea-Bissau GW Republic OfGuyana GY Madagascar MGHaiti HT Malawi MWHeard Island And Mcdonald Islands HM Malaysia MYHoly See (Vatican City State) VA Maldives MVHonduras HN Mali MLHong Kong HK Malta MTHungary HU Marshall Islands MHIceland IS Martinique MQIndia IN Mauritania MRIndonesia ID Mauritius MUIran, Islamic Republic Of IR Mayotte YTIraq IQ Mexico MXIreland IE Micronesia, Federated States Of FMIsle Of Man IM Moldova, Republic Of MDIsrael IL Monaco MCItaly IT Mongolia MNJamaica JM Montenegro MEJapan JP Montserrat MSJersey JE Morocco MAJordan JO Mozambique MZKazakhstan KZ Myanmar MMKenya KE Namibia NAKiribati KI Nauru NRKorea, Democratic People's Republic KP Nepal NPOf Netherlands NL14

Country / Territory Code ListCountry / Territory Code Country / Territory CodeNew Caledonia NC Serbia RSNew Zealand NZ Seychelles SCNicaragua NI Sierra Leone SLNiger NE Singapore SGNigeria NG Sint Maarten (Dutch Part) SXNiue NU Slovakia SKNorfolk Island NF Slovenia SINorthern Mariana Islands MP Solomon Islands SBNorway NO Somalia SOOman OM South Africa ZAPakistan PK South Georgia & The South GSPalau PW Sandwich Is.Palestinian Territory, Occupied PS South Sudan SSPanama PA Spain ESPapua New Guinea PG Sri Lanka LKParaguay PY Sudan SDPeru PE Suriname SRPhilippines PH Svalbard And Jan Mayen SJPitcairn PN Swaziland SZPoland PL Sweden SEPortugal PT Switzerland CHPuerto Rico PR Syrian Arab Republic SYQatar QA Taiwan TWReunion RE Tajikistan TJRomania RO Tanzania, United Republic Of TZRussian Federation RU Thailand THRwanda RW Timor-Leste TLSaint Barthélemy BL Togo TGSaint Helena, Ascension and Tristan SH Tokelau TKDa Cunha Tonga TOSaint Kitts And Nevis KN Trinidad And Tobago TTSaint Lucia LC Tunisia TNSaint Martin (French Part) MF Turkey TRSaint Pierre And Miquelon PM Turkmenistan TMSaint Vincent And The Grenadines VC Turks And Caicos Islands TCSamoa WS Tuvalu TVSan Marino SM Uganda UGSao Tome And Principe ST Ukraine UASaudi Arabia SA United Arab Emirates AESenegal SN United Kingdom GB15

Country / Territory Code ListCountry / Territory Code Country / Territory CodeUnited States US Virgin Islands, British VGUnited States Minor Outlying Is. UM Virgin Islands, U.S. VIUruguay UY Wallis And Futuna WFUzbekistan UZ Western Sahara EHVanuatu VU Yemen YEVenezuela, Bolivarian Republic of VE Zambia ZMVietnam VN Zimbabwe ZW16