Category 

Purpose Code 

Description  

GOODS 

00000 

Food and live animals 

Merchandise consisting of the following: 

1. Live animals, meat, meat preparations, birds’ eggs, and dairy products;
2. Fish, crustaceans and amollusos;
3. Vegetables and fruits; and
4. Edible products and feed stuff e.g. cereals, cereal products, sugar, sugar preparations, honey, coffee, tea, cocoa, spices, feeding stuff for animals (excluding unmilled cereals) and other edible products.

GOODS 

01000 

Beverages and tobacco 

GOODS 

02000 

Crude materials, inedible, except fuels Merchandise consisting of the following: 

(a) Crude rubber (natural, synthetic and reclaimed) and rubber products; (b) Cork-wood and wood products e.g. wood, saw logs, veneer logs, sawn timber, and wooden railway sleepers;

3. Textiles;
4. Metalliferous ores and metal scrap; and
5. Other crude materials e.g. hides, skins, raw fur skins, oil seeds, oleaginous fruits, pulp, waste paper, crude fertilizers, crude minerals, crude animal, and vegetable material including unmilled cereals.

GOODS 

03000 

Mineral fuels, lubricants and related materials Merchandise consisting of the following: 

1. Refined petroleum and other related petroleum products;
2. Crude petroleum;
3. Natural gas and related manufactures;
4. Electric current, coal, coke and briquettes; and (e) Other minerals, fuel and lubricants.

GOODS 

04000 

Animal and vegetable oils, fats and waxes Merchandise consisting of the following: 

1. Animal or vegetable oils and fats e.g. soya bean oil, groundnut

oil, corn oil (crude, refined or fractionated) and coconut oil;

1. Crude and refined palm oil;
2. Palm kernel oil; and
3. Other animal and vegetable oils, fats and waxes.

GOODS 

05000 

Chemicals    and    related    products,    not    classified     elsewhere 

Merchandise consisting of the following: 

1. Industrial chemicals (including organic and inorganic);
2. Dyeing, tanning and colouring materials;
3. Medicinal and pharmaceutical products;
4. Essential oils, resinoids and perfume materials; toilet, polishing and cleansing preparations;
5. Plastics in primary and non-primary forms; and
6. Other chemicals (including manufactured fertilizers).

Category 

Purpose Code 

Description  

GOODS 

06000 

Manufactured goods 

Merchandise consisting of the following: 

1. Rubber manufactures;
2. Textile yarn, fabrics, made-up articles, and related products; (c) Iron and steel;
3. Non-ferrous metals and tin;
4. Other metal manufactured goods;
5. Leather, leather manufactures, dresses furskins, cock and wood manufactures (excluding furniture)
6. Paper, paperboard, article of paper pulp, paper or paperboard; (h) Other non-metallic mineral manufactures; and (i) Other manufactured goods.

GOODS 

07000 

Machinery, non-customised  packaged software and transport equipment 

Merchandise consisting of the following: 

1. Power generating machinery and equipment;
2. Non-customised packaged software;
3. Specialised machinery and general industrial machinery and equipment i.e. commercial on-the-shelf software and application e.g. Microsoft Office Suites;
4. Office machines, EDP Equipment, metalworking machinery and machine parts;
5. Computers and related parts and components;
6. Other office machines and equipment;
7. Telecommunications, sound recording and reproducing apparatus and equipment;
8. Video and audio recordings on physical media i.e. disks and other devices;
9. Electrical machinery, apparatus, appliances and parts thereof;
10. Integrated circuits;
11. Memory Chips (including flash memories);
12. Other semiconductors, cathode thermionic valves and tubes, photocells, etc.; and
13. Transport equipment and related spare parts e.g. aircraft, ships, yachts, road vehicles, and railway coaches, satellite and satellite launchers, and other related machinery and transport equipment thereof.

GOODS 

07100 

Power lines, pipelines and undersea communication   cables Merchandise consisting of power lines, pipelines and undersea communication cables. 

GOODS 

08000 

Miscellaneous manufactured articles  Merchandise consisting of the following: 

1. Furniture and parts thereof;
2. Articles of apparel and clothing accessories, bags and footwear; (c) Professional, scientific, photographic and optical instruments and apparatus, watches and clocks;
3. Military and defence equipment; and
4. Other manufactured articles, including prefabricated building materials, sanitary ware, plumbing, heating and lighting fixtures and fittings; and
5. Optical goods, watches and clocks and other manufactured articles thereof.

Category 

Purpose Code 

Description  

GOODS 

09000 

Commodities and miscellaneous  transactions, not classified elsewhere 

Merchandise consisting of the following: 

(a) Miscellaneous transactions n.c.e consisting of postal packages; (b) Special transactions and commodities e.g. water supply, personal and household effects;

3. Trade samples, returned goods, ship and aircraft spares, unissued banknotes, securities and coins except gold coins; and

4. Bunkers and stores e.g. fuels, provisions, stores and supplies procured in airports/ports by aircraft, ships and other vessels.

GOODS 

09100 

Refunds relating to goods transactions 

To be used for any refund of Goods occurring in a different year i.e. original transaction occurred in year 1. Refund occurred in year 2. For refunds occurring in the same year as the original transaction (year of original transaction = year of refund), to use the same Goods purpose code as per the original transaction. 

GOODS 

09700 

Non-monetary gold 

Merchandise consisting of the following: 

1. Gold in the form of bullion e.g. coins, ingots or bars with purity of at least 995 parts per thousands; and
2. Gold powder and gold in other unwrought or semi manufactured forms.

Note: Jewellery, watches, and other merchandise that contains gold or augmented with gold are excluded from this classification and should be part of their respective goods category.

GOODS 

16711 

Merchanting trade in Malaysia 

Payments by Residents to Non-residents for purchases of goods/Receipts by Residents from Non-residents for sales of goods within Malaysia, without crossing the national frontier. 

GOODS 

16712 

Merchanting trade Abroad 

Payments to/receipts from Non-residents abroad in settlement of goods acquired from, and relinquished again, to another Non-resident abroad without crossing the national frontier.

SERVICES 

10010 

Goods for processing (manufacturing services on physical inputs that owned by others) 

Payments to/receipts from Non-resident for fees charged on goods received/dispatched for the purpose of processing which covers processing, assembly, labelling, packing and so forth to which this company does not own the goods processed. Inclusive of oil refining, liquefaction of natural gas, assembly of clothing and assembly of electronics. Excludes prefabricated construction and labelling, and packing incidental to transport.  

Category 

Purpose Code 

Description  

SERVICES 

11110 

Freight by air 

Inclusive of the loading on board and the unloading of goods from aircrafts if contracts between owners of goods and carriers require that the latter provide that services. 

SERVICES 

11120 

Freight by sea 

Inclusive of the loading on board and the unloading of goods from seagoing vessels if contracts between owners of goods and carriers require that the latter provide that services. Excludes transport by underwater pipelines (to be included under other modes of transportation). 

SERVICES 

11130 

Freight by other modes of transportation 

Inclusive of the loading on board and the unloading of goods from trains, trucks or other mode of transportation not identified elsewhere if contracts between owners of goods and carriers require that the latter provide that services. Include inland waterway transport i.e. rivers, canals and lakes; pipeline transport for transportation of petroleum, water, and gas; and electricity transmission from point of supply to transformers platform prior to distribution to consumers. Exclude distribution of petroleum, water, gas and electricity to consumers. 

SERVICES 

11210 

Passenger fare by air 

SERVICES 

11220 

Passenger fare by sea 

SERVICES 

11230 

Passenger fare by other modes of transportation 

SERVICES 

12110 

Airport services 

Payments to or receipts from Non-resident for services relating to cargo handling, storage and warehousing charges, pilotage, navigational aid and towage, air traffic control, cleaning of transport equipment in airports and airport landing facilities which are not included in freight services. Inclusive of associated agents' fees such as freight forwarding or brokerage services. 

SERVICES 

12120 

Port services 

Payments to or receipts from Non-resident for services relating to stevedoring and cargo handling, storage and warehousing charges, harbour dues and fees, anchorage and berthing facilities, tug boat services, pilotage, navigational aid and towage, cleaning of transport equipment at ports which are not included in freight services. Inclusive of associated agents' fees such as freight forwarding or brokerage services. 

SERVICES 

12130 

Other terminal facilities 

Payments to or receipts from Non-resident for services relating to the process of recovering a ship, its cargo or other property after a shipwreck or other casualty. Inclusive of towing, refloating, patching or repairing of sunken or grounded vessels or ships.  

Category 

Purpose Code 

Description  

SERVICES

12140

Postal and courier services 

Payments to or receipts from Non-resident for services of pickup, transport and delivery of letters, newspapers, periodicals, brochures, other printed matter, parcels and packages. Also include post office counter services such as sales of stamps, poste restante services, telegram services and mailbox rental services. Exclude financial services rendered by postal administration entities, mail preparation services (other business services) and services related to postal communication systems (telecommunication services). 

SERVICES

12210

Charter of aircraft (with crew) 

Payments to or receipts from Non-resident for the rentals of commercial aircrafts (with crews) for limited periods for the carriage of passengers. Exclude rentals or charters without crews (operating leasing) or financial leases. 

SERVICES

12220

Charter of ships and vessels (with crew) 

Payments to or receipts from Non-resident for the rentals of commercial vessels or ships (with crews) for limited periods for the carriage of passengers. Exclude rentals or charters without crews (operating leasing) or financial leases. 

SERVICES

12230

Charter of other modes of transport (with crew) 

Payments to or receipts from Non-resident for the rentals of commercial coaches and other mode of transport not identified elsewhere (with crews) for limited periods for the carriage of passengers. Exclude rentals or charters without crews (operating leasing) or financial leases. 

SERVICES

12310

Rentals/operating leasing of aircraft (without crew) 

Payments to/receipt from Non-resident for operational leases or rental of aircraft (without crews).

SERVICES

12320

Rentals/operating leasing of ships and vessels (without crew) 

Payments to/receipt from Non-resident for operational leases or rental of ships and vessels (without crews). 

SERVICES

12330

Rentals/operating leasing of other transport equipment (without crew) 

Payments to/receipt from Non-resident for operational leases or rental of other transportation equipment such as railways cars, containers, rigs and etc. (without crews). 

SERVICES

12400

Fees for salvage operations 

Payments to/receipts from Non-resident for services provided at terminal facilities for coaches, trucks or other mode of transport not classified elsewhere which are not included in freight services. Inclusive of associated agents' fees such as freight forwarding or brokerage services. 

SERVICES

12500

Repair and maintenance of aircraft, ships and other transport equipment 

Payments or receipts of maintenance and repair work by residents on goods that are owned by nonresidents (and vice versa). The repairs may be performed at the site of the repairer or elsewhere. Repairs and maintenance on ships, aircraft, and other transport equipment are included in this item. Exclude cleaning of transport equipment, construction maintenance and repairs, and maintenance and repairs of computers.

Category 

Purpose Code 

Description  

SERVICES 

13110 

Goods and services purchased by travelers 

Payments to or receipts from Non-resident for purchases and sales of travelers’ cheques, foreign currencies, bank drafts, and telegraphic transfers for goods and services acquired for use by travelers during their visits to host countries for holidays, participation in sports and other recreational and cultural activities, visits with friends and relatives, etc. 

SERVICES 

13300 

Travel for pilgrimage and religious observances 

Payments to or receipts from Non-resident for purchases and sales of travelers’ cheques, foreign currencies, bank drafts, and telegraphic transfers for goods and services acquired for use by travelers during their visits to host countries for holidays, participation in sports and other recreational and cultural activities, visits with friends and relatives, etc. 

SERVICES 

13400 

Travel for medical treatment 

Payments to or receipts from Non-resident for purchases and sales of travelers’ cheques, foreign currencies, bank drafts, and telegraphic transfers for goods and services acquired for use by travelers during their visits to host countries for health treatments, operations or surgeries fees and other health-related purposes. 

SERVICES 

13500 

Education-related  

Payments to or receipts from Non-resident for purchases and sales of travelers’ cheques, foreign currencies, bank drafts, and telegraphic transfers for goods and services acquired for use by students during their stay for education-related purposes i.e. short courses, degree, etc. 

SERVICES 

13210 

Goods and services purchased through business and official travel 

Payments to or receipts from travelers going abroad for all types of business activities; government and international organisations' employees on official travel; and carrier crew stopping off or laying over.

SERVICES 

13220 

Goods and services purchased by short term workers 

Payments to or receipts from Non-resident for purchases and sales or provisions of services to seasonal, border and other short-term workers (working permit or contract for a period of lesser than 12 months) in the economy of employment.  

SERVICES 

16100 

Telecommunication services 

Covers charges for telecommunication services (transmission of sound, images and other information by telephone, telex, telegram, cable, broadcasting, satellite, e-mail, Internet, facsimile services, teleconferencing, etc). 

Category 

Purpose Code 

Description  

SERVICES 

16210 

Construction and installation services in Malaysia 

Payments to or receipts from Non-residents for construction including sub-contracted work (e.g. ports, dams, bridges, roads, airports, oil and gas platform, refineries, floating structures and plants), renovation and installation of electrical and mechanical systems in Malaysia. Includes activities undertaken in connection with the prospecting and exploration of all types of minerals (exclude imports and exports of goods) and including repair and maintenance plant, building, road, fencing and drainage. 

SERVICES 

16220 

Construction and installation services abroad 

Payments to or receipts from Non-residents for construction including sub-contracted work (e.g. ports, dams, bridges, roads, airports, oil and gas platform, refineries, floating structures and plants), renovation and installation of electrical and mechanical systems abroad. Includes activities undertaken in connection with the prospecting and exploration of all types of minerals (exclude imports and exports of goods) and including repair and maintenance plant, building, road, fencing and drainage. 

SERVICES 

16311 

Premium paid/received  on high risk insurance/takaful  relating to fire, marine, aviation, etc 

Payments to or receipts from insurance company's charges for the policy and the service it renders to the policyholders, usually paid in advance relating to high risk insurance/takaful. 

SERVICES 

16312 

Premiums paid/received on other general insurance/takaful 

Payments to or receipts from insurance company's charges for the policy and the service it renders to the policyholders, usually paid in advance relating to other general insurance/takaful. 

SERVICES 

16313 

Premium paid/received on life insurance/takaful 

Payments to or receipts from insurance company's charges for the policy and the service it renders to the policyholders, usually paid in advance relating to life insurance/takaful. 

SERVICES 

16314 

Premiums paid/received on reinsurance/retakaful 

Payments to or receipts from insurance company's charges for the policy and the service it renders to the policyholders, usually paid in advance on reinsurance/retakaful arrangement. 

SERVICES 

16315 

Premium   paid/received   on   insurance/takaful   on  goods   

Payments to or receipts from insurance company's charges for the policy and the service it renders to the policyholders, usually paid in advance on exported/imported goods.  

SERVICES 

16321 

Claims settlements on high risk insurance/takaful relating to fire, marine, aviation, etc. 

Payments to or receipts from Non-residents on the actual settlement on high risk insurance/takaful. 

Category 

Purpose Code 

Description 

SERVICES 

16322 

Claims settlements on other general insurance/takaful 

Payments to or receipts from Non-residents on the actual settlement on other general insurance/takaful. 

SERVICES 

16323 

Claims settlements on life insurance/takaful 

Payments to or receipts from Non-residents on the actual claims/benefits paid to beneficiaries on life insurance/takaful. 

SERVICES 

16324 

Claims paid/received on reinsurance/retakaful 

Payments to or receipts from Non-residents on the actual claims paid on reinsurance/retakaful. 

SERVICES 

16325 

Claims paid/received on insurance/takaful  on goods 

Payments to or receipts from Non-residents on the actual claims paid on the insured imported/exported goods. 

SERVICES 

16332 

Auxiliary Insurance Services 

Payments to or receipts from Non-residents on the provision of services that are closely related to insurance/takaful and pension fund operations. Inclusive of agents’ commissions, insurance brokering and agency services, insurance and pension consultancy services, evaluation and loss adjustment services, actuarial services, salvage administration services, and regulatory and monitoring services on indemnities and recovery services. These services are charged through explicit charges. 

SERVICES 

16410 

Explicitly-charged financial services 

Covers all charges relating to financial intermediation services and auxiliary services (except those of insurance enterprises and pension funds) such as commissions and fees for letters of credit, lines of credit, credit rating services, financial leasing services, foreign exchange transactions, consumer and business credit services, brokerage services, underwriting services, arrangements for various hedging instruments, financial market operational and regulatory services, security custody services, etc. Include early and late repayment fees, penalties and account charges. 

SERVICES 

16420 

Explicit margins on buying and selling of financial instruments 

Covers all charges imposed by dealers or market-makers in financial instruments, if able to be determined explicitly. Alternatively, is equal to the margin between buying and selling prices of foreign exchange, shares, bonds, notes, financial derivatives and other financial instruments. 

SERVICES 

16430 

Explicitly-charged asset management services 

Covers all charges of holding financial assets on behalf of owners which include administrative expenses such as payments to fund managers, custodians, banks, accountants or lawyers or their own staffs. 

Category 

Purpose Code 

Description  

SERVICES 

16440 

Financial intermediation  service charges indirectly measured 

(FISIM)  

Margins between interest payable and the reference rate on loans and deposits (derived transaction). 

SERVICES 

16510 

Computer services 

Covers charges for hardware and software related services and data processing services which includes sales of customised software and related licenses to use but excluding for reproduction and redistribution;  development, production, supply and documentation of customised software, including operating systems, made to order for specific users; non-customised (mass-produced) software downloaded or otherwise electronically delivered, whether with a periodic license fee or a single payment; license to use non-customised (mass-produced) software provided on a storage device such as a disk or CDROM with a periodic license fee; and sales and purchases of originals and ownership rights for software systems and applications. Also include hardware and software consultancy and implementation services, hardware and software installation, maintenance and repairs of computers and peripheral equipment, data recovery services, programming of systems, systems maintenance and other support services such as training as part of consultancy, data processing and hosting services, computer facilities management and other related computer services. Exclude purchase and selling of computer hardwares. 

SERVICES 

16520 

 Information services 

Covers charges for news agency services and other information services which includes provision of news, photographs and feature articles to the media; database services such as database conception, data storage and dissemination of data and database, online and magnetic, optical or printed media and web search portals. Also include direct non-bulk subscriptions to newspapers and periodicals, other online content provision services, library and archive services. 

SERVICES 

16610 

Charges associated with intellectual property rights 

Charges for the use of proprietary rights, such as patents, trademarks, copyrights, industrial processes and designs, trade secrets, and franchises, where rights arise from research and development, as well as from marketing. 

SERVICES 

16620 

License fees to reproduce and distribute intellectual property 

Charges for licences to reproduce and/or distribute intellectual property embodied in produced originals or prototypes, such as copyrights on books and manuscripts, computer software, cinematographic works and sound recordings, and related rights, such as for the recording of live performances and for television, cable or satellite broadcast. 

SERVICES 

16720 

Sharing of administrative  expenses 

Payments to/receipt from Non-resident head offices and branches arising from the sharing of administrative and operating expenses. 

Category 

Purpose Code 

Description  

SERVICES 

16730 

Research and development 

Covers charges for services associated with basic research, applied research, and experimental development of new products and processes. Activities in the physical sciences, social sciences and humanities are covered. This include the development of operating systems that represent technological advances and commercial research related to electronics, pharmaceuticals and biotechnology. It also include other product development that may give rise to patents. Outright sales of the results of research and development (such as patents, copyrights and sale of information about industrial processes) are also included. However, amounts payable for use of proprietary rights arising from research and development are included under ‘charges for use of intellectual property’. 

SERVICES 

16740 

Architectural,  engineering, and other technical services 

Covers charges for services related to architectural design and other development project; planning and project design and supervision of dams, bridges, airports, housing projects, turnkey projects, product testing and certification, drilling services etc. Including repair and maintenance on manufacturing machinery and electrical item. 

SERVICES 

16750 

Agricultural, mining, and on-site processing 

Covers charges for services associated with agricultural, mining and oil and gas extraction. Agricultural services includes provision of agricultural machinery with crew, harvesting, treatment of crops, pest control, animal boarding, animal care and breeding services. Mining, and oil and gas extraction related services covers drilling, derrick building, repair and dismantling services and oil and gas well casing cementing, mineral prospecting and exploration, as well as mining engineering and geologic surveying.  

SERVICES 

16760 

Advertising, market research and public opinion polling services 

Covers charges for advertising, market research for design, creation, and marketing of advertisements by advertising agencies; media placement, including the purchase and sale of advertising space; exhibition services provided by trade fairs; promotion of products abroad; market research; and public opinion polling abroad on various issues. Include also commissions, brokerage fees levied by non-financial intermediaries. 

SERVICES 

16771 

Legal services 

Covers charges for services relating to legal advice, judicial and statutory procedures which includes legal advisory, legal representation, drafting services for legal documentation and instruments, certification consultancy, and escrow and settlement services. 

SERVICES 

16772 

Accounting services 

Covers charges for services relating to accounting, auditing, book keeping and tax consulting which includes the recording of commercial transactions for businesses and others, examination services for accounting records and financial statements, business tax planning and consulting, and preparation of tax documents. 

Category 

Purpose Code 

Description  

SERVICES 

16773 

Management consulting services 

Covers charges for services associated with provision of advice, guidance or operational assistance to business and public relations services which includes advisory, guidance and operational assistance services proceeded to businesses for business policy and strategy, overall planning, structuring and control of an organisation. Includes management auditing, market management, human resources, production management and project management consulting, and services related to improving the image of the clients and their relations with public and other institutions. 

SERVICES 

16780 

Rentals/operating leasing of dwellings, other buildings and machinery 

Payments to/receipt from Non-resident for operational leases or rental of real estate, i.e. buildings and land; rent and operational lease of structures, machinery and equipment (exclude transport equipment). Exclude rental or operational leases of real estates by international organisations, embassies or other government-related institutions. 

SERVICES 

16791 

Trade-related services 

Covers charges and commissions on goods and service transactions payable to merchants, commodity brokers, dealers, auctioneers and commission agents. These services include, for example, the auctioneer’s fee or agent’s commission on sales of ships, aircraft and other goods. 

SERVICES 

16792 

Waste treatment services 

Covers charges for services associated with waste treatment and depollution which includes treatment of radioactive and other waste, stripping of contaminated soil, cleaning up of pollution including oil spills, restoration of mining sites, and decontamination and sanitation services. Include other services relating to the cleaning or restoring of the environment. 

SERVICES 

16810 

Audio-visual and artistic related services 

Covers charges relating to audio-visual activities (movies, music, radio and television) and services relating to the performing arts. Includes production of motion pictures, radio and television programmes and musical recordings, performing arts and other live entertainment event presentation and promotion services, mass produced audio-visual products purchased or sold outright for perpetual use electronically, purchases and sales of ownership rights for entertainment such as radio and television broadcast originals, sound recordings, motion pictures, videotapes, television and readio programme over which legal or de facto ownership can be established by copyright, services provided by performing artists, authors, composers, sculptors and models, services provided by independent set, costume and lighting designers. Excludes audio-visuals stored in CD-ROM, disk or other mediums. 

SERVICES 

16820 

Health services 

Covers charges relating to general and specialised human health services supplied by hospitals, doctors, nurses and paramedical and similar personnel, as well as laboratory and similar services rendered remotely or on-site but the consumer does not leave the economic residence whilst consuming the services. Include diagnostic-imaging services and pharmaceutical, radiology and rehabilitation services.

Category 

Purpose Code 

Description  

SERVICES

16830

Education services 

Covers charges relating to all levels of education whether delivered through correspondence courses, via television, satellite or the internet, or by teachers, among others, who supply services directly in host economies. 

SERVICES

16840

Heritage and recreational services 

Covers charges relating to services associated with museums and other cultural, sporting, gambling and recreational activities, except those involving persons outside their economy of residence (travel). 

SERVICES

16850

Other personal services 

Covers charges relating to services relating to social services, membership dues of business associations, domestic services, etc. 

SERVICES

16900

Other services transactions not identified elsewhere  (to be used upon consultation with the Bank) 

SERVICES

16910

Refunds relating to services transactions 

To be used for any refund of Services transaction occurring in a different year i.e. original transaction occurred in year 1. Refund occurred in year 2. For refunds occurring in the same year as the original transaction (year of original transaction = year of refund), to use the same Services purpose code as per the original transaction. 

INVESTMENTS

 14110

Direct investment income 

Refers to profits and dividends received from/paid to Non-resident as a result of a direct investor’s investment in branches, subsidiaries and associates operating outside in the host economy. 

INVESTMENTS

 14120 

Portfolio investment income 

Refers to dividends received from/paid to Non-residents arising from holdings of equity shares and other forms of participation in the equity of enterprises. 

INVESTMENTS

 14140 

Investment  income   attributable  to  Non-resident  policyholders  in   insurance,  pension schemes and standardised guarantees Refers to: (a) Investment income earned on the assets invested to meet insurance companies’ provision liabilities is attributable to insurance policyholders (premium supplements); and

(b) Investment income attributable to beneficiaries of pension schemes and is repaid to the pension fund (premium supplements for life).

Category 

Purpose Code 

Description 

INVESTMENTS 

14210 

Interest  paid   to/  received  from   related  Non-resident  company relating  to   loan  obligations, including non-participating  preference shares and financial leases 

INVESTMENTS 

14220 

Interest paid to/ received from non-related Non-resident company relating to loan   obligations, including non-participating  preference shares and financial leases 

INVESTMENTS 

14230 

Interest  paid   to/received   from  Non-residents   on   deposits  and negotiable   instruments   of deposits (NIDs) 

INVESTMENTS 

14240 

Interest paid to/received from Non-residents on investment in bonds and notes 

INVESTMENTS 

14250 

Interest paid to/received from Non-residents on money market instruments 

INVESTMENTS 

14260 

Interest paid to/received from Non-residents on Cash Pooling arrangement 

INVESTMENTS 

14310 

Wages and salaries in cash 

Covers amounts payable in cash (or any other financial instruments used as means of payments) to employees in return for labour input rendered, before deducting withholding taxes and employees’ contributions to social insurance schemes. Included are basic wages 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; and housing allowances. Excludes the reimbursement by employers of expenditures made by employees in order to enable them to take up new or relocated jobs (e.g., reimbursement for travel and related expenses) or expenditures on items needed to carry out their work (e.g., tools or special clothing). 

INVESTMENTS 

14320 

Wages and salaries in kind/benefits attributable to employees 

Covers amounts payable in the form of goods, services, interest forgone, and shares to employees in return for labor input rendered. Include meals; accommodation; sports, recreation, or holiday facilities for employees and their families; transportation to and from work; goods and services from the employer’s own processes of production; bonus shares distributed to employees; and so forth. The goods or services may be provided free or at a reduced cost. Also includes the Employee Stock Options (ESOs). 

INVESTMENTS 

14330 

Employer’s social contributions 

Contributions paid by employers on behalf of employees to social security schemes or to private insurance or pension funds in order to secure benefits for employees.  

Category 

Purpose Code 

Description  

INVESTMENTS 

14410 

Taxes on products and productions 

Covers cross-border payments/receipts of taxes on products; which includes value-added taxes, import duties, export taxes, and excise; on productions; which includes payroll taxes, recurrent taxes on buildings and land, and business licenses. 

INVESTMENTS 

14420 

Subsidies on products and productions 

Covers cross-border payments/receipts of subsidies on products and productions. 

INVESTMENTS 

14430 

Rental on natural resources 

Covers income receivable for putting national resources at the disposal of Nonresidents. Include amounts payable for the use of land extracting mineral deposits and other subsoil assets, and for fishing, forestry, and grazing rights (also known as royalties). Also include goverment charges on usage on land designated for embassies or military bases. 

GOVERNMENT 

15100 

Malaysian government offices abroad and foreign offices in 

Malaysia  

Transactions with Government offices abroad or foreign offices in Malaysia. (e.g. diplomatic, embassies and students department, military units and other agencies). Including visa. 

GOVERNMENT 

15200 

International organisations 

Covers transactions between Malaysian Government offices and international organisations. 

GOVERNMENT 

15300 

 Trade missions 

GOVERNMENT 

15400 

Commission & other charges relating to loan obligations of the Malaysian Government 

GOVERNMENT 

15500 

The Bank minting of coins and printing of notes 

SPECIAL 

17010 

Inter-company  settlement         for         offsetting           payables against receivables 

SPECIAL 

17020 

Transfer by a company to/from its own current account overseas 

SPECIAL 

17040 

Transfer of funds between overseas accounts of same resident company 

SPECIAL 

17050 

Transfer of funds between banking institutions’   nostro accounts on behalf of specific resident company 

SPECIAL 

17060 

Transfer of funds between overseas accounts maintained by different resident companies 

Category 

Purpose Code 

Description  

SPECIAL 

17070 

Transfer  by a resident  (exclude   bank) to/from  current account overseas  of another  resident company 

SPECIAL 

17080 

Settlement between Remittance Services Providers (RSPs) with resident financial institutions 

GOVERNMENT 

SECTOR 

21110 

Grants, aid, donations and unclaimed monies 

Gifts of food, clothing, other consumer goods, medical supplies, etc. associated with relief efforts in the wake of famine, earthquakes, other natural disasters, war, or other actions (administrative costs directly associated with aid are included). 

GOVERNMENT 

SECTOR 

21120 

Pension, gratuity 

Contributions      for          pension               funds     and        gratuity               between resident/Nonresident government as one party and resident/Non-resident employees as the other party. 

GOVERNMENT 

SECTOR 

22130 

Other capital transfers (government sector) 

Includes investment grants, in cash or in kind, made by governments to Non-residents, or vice versa, to finance all or part of the cost of acquiring fixed assets. Also include inheritance taxes, death duties, gift taxes, and compensation payments by government to Non-residents for damages to capital assets or serious injuries. 

GOVERNMENT 

SECTOR 

21131 

Taxes on income, wealth and other taxable assets (government sector) 

Covers transfers on payments or receipts of taxes levied on income earned by nonresidents from the provision of labour or financial assets including capital gains arising from assets to the Malaysia Government. Includes taxes on interest and dividends, taxes on financial transactions such as taxes on issue, purchase and sales of securities. Exclude taxes on rent and ownership of land, and inheritance taxes. 

GOVERNMENT 

SECTOR 

21132 

Fines and penalties (government sector) 

Covers transfers on payments or receipts of fines and penalties imposed by/to nonresidents by courts of law to Malaysia Government. 

GOVERNMENT 

SECTOR 

21133 

Social contributions and benefits (government sector) 

Covers transfers on payments or receipts of actual contributions made by households to social security schemes and employment related schemes to Malaysia Government and actual claims by policyholders of social security schemes and employment related schemes from Malaysia Government excluding pensions and gratuity. 

GOVERNMENT 

SECTOR 

21140 

Compensation  and pledging 

Compensation arising from court awards and default contract; pledging of security deposits and performance/tender bonds. 

Category 

Purpose Code 

Description  

PRIVATE SECTOR 

21210 

Grants and gifts 

Transfers in the form of gifts and dowries to individuals and contributions, donations or grants to non-profit organisations. 

PRIVATE SECTOR 

21220 

Workers’ remittances 

Covers transfers by migrants who are employed in new economies. (A migrant is a person who comes to an economy and stays, or is expected to stay, for a year or more). 

PRIVATE SECTOR 

21230 

Legacies, compensations  and prizes 

Transfers on account of legacies, inheritances and court awards including alimony, fines and compensation for damages; compensation and other settlements for default in commercial contracts (not covered by insurance), prizes and winnings; pledging of security deposits and performance/tender bonds. 

PRIVATE SECTOR 

21241 

Taxes on income, wealth and other taxable assets (private sector) 

Covers transfers on payments or receipts of taxes levied on income earned by nonresidents from the provision of labour or financial assets including capital gains arising from assets. Includes taxes on interest and dividends, taxes on financial transactions such as taxes on issue, purchase and sales of securities. Exclude taxes on rent and ownership of land, inheritance taxes and taxes imposed or paid by Malaysia government (refer current transfer for Government Sector). 

PRIVATE SECTOR 

21242 

Fines and penalties (private sector) 

Covers transfers on payments or receipts of fines and penalties imposed by/to nonresidents by courts of law. Exclude fines and penalties imposed or paid by Malaysia government (refer current transfer for Government Sector). 

PRIVATE SECTOR 

21245 

Net premiums on non-life insurance and standardised guarantees 

PRIVATE SECTOR 

21246 

Non-life insurance claims and calls under standardised guarantees 

PRIVATE SECTOR 

22220 

Migrant transfer 

Contra entries to the flows of goods and changes in financial items that arise from the migration (change of residence for at least a year) of individuals from one economy to another. 

PRIVATE SECTOR 

22230 

Other capital transfers (private sector) 

Includes investment grants, in cash or in kind, made by non-government entities to Nonresidents, or vice versa, to finance all or part of the cost of acquiring fixed assets. Also include inheritance taxes, death duties, gift taxes, and compensation payments by non-government entities to Nonresidents for damages to capital assets or serious injuries. 

Category 

Purpose Code 

Description  

PRIVATE SECTOR

23000

Acquisition/ disposal of non-produced,   non-financial assets 

Comprises acquisition or disposal of non-produced, tangible assets (land and subsoil assets) acquisition or disposal of non-produced, intangible assets, such as patents, copyrights, trademarks, franchises, goodwill, etc. and leases or other transferable contracts. 

CREDIT 

FACILITIES 

31111 

Extension/receipt  (drawdown) of long-term term loan to/from Nonresident 

CREDIT 

FACILITIES 

31112 

 Repayment of principal to/by Non-resident on long-term term loan 

CREDIT 

FACILITIES 

31113 

Prepayment of principal to/by Non-resident on long-term term loan 

CREDIT 

FACILITIES 

31121 

Extension/receipt  (drawdown) of short-term term loan to/from Nonresident 

CREDIT 

FACILITIES 

31122 

Repayment of principal to/by Non-resident on short-term term loan 

CREDIT 

FACILITIES 

31123 

Prepayment of principal to/by Non-resident on short-term term loan 

CREDIT 

FACILITIES 

31311 

Issuance 

Payment to/receipt from Non-resident arising from residents’ subscription 

to/issuance         of           the         non-participating               redeemable/nonredeemable preference shares. 

CREDIT 

FACILITIES 

31312 

Redemption  

Payments to/receipt from Non-resident upon redemption date of the nonparticipating redeemable/non-redeemable preference shares. 

CREDIT 

FACILITIES 

31411 

Financial lease extension to/receipt from Non-residents 

CREDIT 

FACILITIES 

31412 

Repayment of financial lease to/receipt from Non-residents 

CREDIT 

FACILITIES 

31413 

Prepayment of financial lease to/receipt from Non-residents 

CREDIT 

FACILITIES 

31511 

Credit facilities extension to/receipt from Non-resident 

Category  

Purpose Code 

Description  

CREDIT 

FACILITIES 

31512 

Repayment of credit facilities to/by Non-resident 

CREDIT 

FACILITIES 

31513 

Prepayment of credit facilities to/by Non-resident 

CREDIT 

FACILITIES 

31611 

Extension/receipt of cash pooling from Non-resident 

CREDIT 

FACILITIES 

31612 

Repayment of cash pooling to/by Non-resident 

CREDIT 

FACILITIES 

31613 

Prepayment of cash pooling to/by Non-resident 

CREDIT 

FACILITIES 

31621 

Extension/receipt of cash pooling from Non-resident 

CREDIT 

FACILITIES 

31622 

Repayment of cash pooling to/by Non-resident 

CREDIT 

FACILITIES 

31623 

Prepayment of cash pooling to/by Non-resident 

CREDIT 

FACILITIES 

31911 

Extension to /receipt from Non-resident (Long Term)

CREDIT 

FACILITIES 

31912 

Repayment of other loans facilities to/by Non-resident (Long Term) 

CREDIT 

FACILITIES 

31913 

Prepayment of other loans facilities to/by Non-resident (Long Term) 

CREDIT 

FACILITIES 

31921 

Extension to /receipt from Non-resident (Short Term) 

CREDIT 

FACILITIES 

31922 

Repayment of other loans facilities to/by Non-resident (Short Term) 

CREDIT 

FACILITIES 

31923 

Prepayment of other loans facilities to/by Non-resident (Short Term) 

CREDIT 

FACILITIES 

33000 

Employee stock options 

CREDIT 

FACILITIES 

34000 

 Subscriptions/          Contributions   to/  Reimbursement           from 

International Organisations 

Subscriptions/ Contributions to/ reimbursement from International Institutions such as IBRD, ADB, IDB, BIS, etc, other than IMF.  

Category 

Purpose Code 

Description 

DIRECT 

INVESTMENT 

35130 

Mergers and acquisitions 

Arise when two or more companies agree to combine into a single operation. Acquisitions involve the purchase of one company or group of companies. 

DIRECT 

INVESTMENT 

35140 

Equity investment other than mergers and acquisitions 

Equity investment of a parent company i.e. direct investor in it's subsidiaries or affiliates i.e. direct investment enterprise, through the purchase of existing shareholders' interests or subscription in the expanded paid up capital of the entity, or through share swaps. Also includes equity investment for the establishment of a new entity. 

DIRECT 

INVESTMENT 

35200 

Liquidation of investment 

Refer to the payment/receipt of funds arising from the sale of businesses owned by foreign/domestic owners of such businesses in 

Malaysia/abroad.  

DIRECT 

INVESTMENT 

35300 

Head office accounts in branches 

Capital provided to /received by branches from head office with no repayment obligation. 

DIRECT 

INVESTMENT 

35400 

Capital Expenditure in Special Enterprises/Projects 

Capital expenditure in special enterprises/projects by agreement and no entity is created. Inclusive of cash calls. 

INVESTMENTS 

36110 

CORP. STOCK & SHARE Issued by Residents in domestic capital market 

INVESTMENTS 

36120 

CORP. STOCK & SHARE Issued by Residents in international markets 

INVESTMENTS 

36130 

CORP. STOCK & SHARE Issued by Non-Residents in international markets 

INVESTMENTS 

36140 

CORP. STOCK & SHARE Issued by Non-Residents in domestic capital market 

INVESTMENTS 

36210 

Bond & Notes Issued by residents in domestic capital market 

INVESTMENTS 

36220 

Bond & Notes Issued by residents in international markets 

Category 

Purpose Code 

Description 

INVESTMENTS

 36230 

Bond & Notes Issued by Non-residents in international markets 

INVESTMENTS

 36240 

Bond & Notes Issued by Non-residents in domestic capital market 

INVESTMENTS

 36310 

Money Market Issued by residents in domestic capital market 

INVESTMENTS

 36320 

Money Market Issued by residents in international markets 

INVESTMENTS

 36330 

Money Market Issued by Non-residents in international markets 

INVESTMENTS

 36340 

Money Market Issued by Non-residents in domestic capital market 

INVESTMENTS

 36410 

Purchase/sale of Malaysian Government securities 

INVESTMENTS

 36420 

Purchase/sale of Foreign Government securities 

FINANCIAL DERIVATIVES 

37100 

Swaps  

Refers to a contractual agreement involving two parties agreeing to exchange, over time and according to predetermined rules, streams of payment on the same amount of indebtedness. 

FINANCIAL DERIVATIVES 

37200 

Forwards  

Refers to agreement whereby the counter-parties agree to exchange, on a specified date, a specified quantity of an underlying item (real or financial) at an agreed-upon contract price (the strike price). 

FINANCIAL DERIVATIVES 

37300 

Futures  

Refers to a contractual agreement between a buyer and seller to take/deliver a standard quantity and quality of an underlying instrument or commodity at an agreed price on a specified date. 

FINANCIAL DERIVATIVES 

37400 

Options  

Refers to a contract, which gives the holder the right, without obligation, to purchase or sell certain quantity of an underlying asset at a stipulated price on or before a specified date. 

FINANCIAL DERIVATIVES 

37900 

Others derivatives 

Includes warrants and other derivatives. 

Category 

Purpose Code 

Description  

OTHER 

INVESTMENT

39111 

Purchase/sale of real estate in Malaysia (commercial) 

OTHER 

INVESTMENT

39112 

Purchase/sale of real estate in Malaysia (residential) 

OTHER 

INVESTMENT

39121 

Purchase/sale of real estate abroad (commercial) 

OTHER  

INVESTMENT

39122  

Purchase/sale of real estate abroad (residential) 

DEPOSITS 

39210 

Placement/withdrawal of deposits of residents with/from financial institutions abroad 

DEPOSITS 

39220 

Placement/withdrawal  of   deposits  of  residents   with/from  offshore financial  institutions  in Labuan