国际货币基金组织（IMF）已更新了其付款标准的平衡，以说明数字资产的不断增长。

在其最新的第七版付款手册（BPM7）中，IMF包括付款余额等加密货币，例如比特币（BTC）。

The International Monetary Fund (IMF) has updated its balance of payments standards to account for the rising influence of digital assets, marking a significant development in the global economic landscape.

国际货币基金组织（IMF）已更新了其支付标准的平衡，以说明数字资产的影响力上升，这标志着全球经济格局的重大发展。

The updates were made in the seventh edition of the Balance of Payments Manual (BPM7), a collaborative effort spanning over 10 years with input from 160 countries. The manual provides a framework for countries to measure and report their economic transactions with the rest of the world.

更新是在第七版《付款手册》（BPM7）中进行的，这是一项合作努力，涵盖了10年以上的160个国家的投入。该手册为各国提供了一个框架，以衡量和报告与世界其他地区的经济交易。

The new standards, released on March 20, include guidance on how to classify and report transactions in cryptocurrencies, such as Bitcoin (BTC) and ether (ETH), in balance of payments and international investment position statistics.

3月20日发布的新标准包括有关如何对加密货币进行分类和报告交易的指南，例如比特币（BTC）和Ether（ETH），付款和国际投资状况统计。

The updated manual, first announced in May 2023, marks the first time that the IMF has included detailed guidance on digital assets in its global statistical standards.

该更新的手册于2023年5月首次宣布，标志着国际货币基金组织首次在其全球统计标准中详细介绍了数字资产的详细指南。

The updated manual will be applied by individual countries according to their specific needs and the nature of the transactions taking place within their economies.

单个国家将根据其特定需求以及经济体内进行的交易的性质应用更新的手册。

Non-Productive Assets

非生产资产

The IMF's analysis categorizes crypto assets like Bitcoin, which are not linked to liabilities and serve as a medium of exchange, as non-produced nonfinancial assets and are to be recorded in the capital account.

国际货币基金组织的分析对比特币等加密资产进行了分析，该资产与负债无关，并用作交换媒介，作为非生产的非财务资产，并将记录在资本帐户中。

In practice, this would mean cross-border crypto transactions involving assets like Bitcoin will be tracked as acquisitions or sales of non-produced assets in the capital account.

在实践中，这意味着涉及比特币等资产的跨境加密交易将被跟踪，以收购或资本帐户中未生产的资产的销售。

"The classification of an asset as capital or financial depends on the characteristics of the claims, services, and products associated with the asset. In the case of a bitcoin, it is a non-productive, non-financial asset, and any cross-border transactions in bitcoin would be reported in the capital account as acquisitions less sales of non-produced non-financial assets," the IMF stated.

“将资产作为资本或财务的分类取决于与资产相关的索赔，服务和产品的特征。在比特币的情况下，它是一种非生产性的，非金融的资产，并且比特币中的任何跨境交易都会在资本账户中报告，因为非生产非生产的非生产的非生产量的销售额较少，因为该销售较少。

Meanwhile, tokens tied to a platform, like Ethereum or Solana (SOL), may be treated like equity holdings in the financial account if the owner is from a different country than the token's origin.

同时，如果所有者来自与代币的起源不同的国家，则与以太坊或索拉纳（Sol）等平台相关的代币可以像财务帐户中一样被视为股权。

For instance, if a UK investor holds Solana tokens from the US, it would be treated like owning foreign stocks, recorded as "equity crypto assets." The IMF highlights that, despite using cryptography, these assets are similar to standard equity when it comes to ownership rights.

例如，如果英国投资者从美国持有Solana代币，它将被视为拥有外国股票，被记录为“股票加密资产”。国际货币基金组织强调的是，尽管使用了密码学，但这些资产与所有权时相似。

"In the case of a Solana token, the holder has a claim on a service enterprise—the Solana foundation—located in the U.S. Despite using cryptography, the rights and services are similar to those arising from the direct holding of, say, U.S. equities by a U.K. resident, which would be reported in the U.K. balance of payments in the financial account," the report stated.

“就索拉纳令牌而言，持有人在服务企业（索拉纳基金会）对美国的索赔索赔，尽管使用了密码学，但权利和服务与由英国居民直接持有的权利和服务相似，例如，英国居民的美国股票将在英国在英国的付款余额中报道，”报告是在财务上的付款余额。”

The updated manual also provides guidance on how to report transactions in stablecoins, which are cryptocurrencies pegged to the value of a fiat currency. According to the IMF, stablecoins backed by liabilities, such as BUSD or USDC, would be classified as financial instruments, while those without liabilities, like Dai, would be included in the capital account.

该更新的手册还提供了有关如何报告Stablecoins中的交易的指南，该交易是与法定货币的价值挂钩的加密货币。根据国际货币基金组织（IMF）的说法，由BUSD或USDC等负债支持的Stablecoins将被归类为金融工具，而没有责任的人（例如DAI）将包括在资本帐户中。

"If the issuer of the stablecoin is in a different country than the holder of the token, they would be included in the financial account, like other financial claims on the rest of the world. For example, if a U.K. resident holds BUSD, issued by a U.S. entity, it would be reported as U.S. liabilities to the U.K. in the financial account," the report explained.

“如果StableCoin的发行人与代币的持有人不同，那么它们将被包括在财务帐户中，就像世界其他地区的其他财务索赔一样。例如，如果英国居民持有由美国实体发行的BUSD，则将作为美国责任报告为美国的责任，”报告称，这份报告说：”

Staking and Crypto Yields

桩和加密产

Furthermore, the IMF acknowledges the complexity of staking and crypto yields, noting that rewards from holding tokens could be treated like equity dividends and recorded as income, based on the size and purpose of the holdings.

此外，国际货币基金组织承认蓄积和加密货币产量的复杂性，并指出，持有代币的奖励可以像股票股息一样对待，并根据持有的规模和目的将其视为收入。

"For instance, if a U.K. resident is a minor holder of Solana tokens and receives a share of the yield in the period, it would be treated as income in kind, similar to the receipt of dividends from a foreign enterprise," the report stated.

报告说：“例如，如果英国居民是Solana代币的次要持有人，并在此期间获得了收益率的份额，则将其视为实物收入，类似于从外国企业那里收到股息。”

However, if the U.K. resident is a "major" holder or if the rewards are linked to services provided by the investor, they would be included in the financial or capital account, not as income.

但是，如果英国居民是“主要”持有人，或者奖励与投资者提供的服务有关，则将其包括在金融或资本帐户中，而不是收入。

The updated manual also includes guidance on how to report transactions in non-fungible tokens (NFTs). According to the IMF, NFTs would be classified as non-produced assets and reported in the capital account.

该更新的手册还包括有关如何报告非诱使令牌（NFTS）的交易的指南。根据国际货币基金组织的数据，NFT将被归类为非生产资产，并在资本帐户中报告。

"The seller would report the transaction as a sale of a non-produced asset, while the buyer would report it as an acquisition of a non-produced asset," the report stated.

报告说：“卖方将报告该交易作为非生产资产的出售，而买方将其报告为对非生产资产的收购。”

Notably, this update helps countries better track the economic impact of digital assets. The IMF now treats activities like mining or staking, which help validate crypto transactions, as services. These will be included in computer services exports and imports.

值得注意的是，此更新有助于各国更好地跟踪数字资产的经济影响。 IMF现在将诸如采矿或积累之类的活动视为有助于验证加密交易作为服务的活动。这些将包含在计算机服务的出口和进口中。

"The services of specialized units performing these validation tasks would be classified within subcategory 844: Computer and information services. In the case of bitcoin mining, the services would be reported in the capital account," the report stated

报告说：“执行这些验证任务的专业单元的服务将在子类别844：计算机和信息服务中分类。在比特币挖掘的情况下，将在资本帐户中报告服务。”