This dataset provides detailed information on cross-border transactions and financial positions related to resident Special Purpose Entities (SPEs). SPEs are often used by multinational enterprises (MNEs) for various purposes, including tax optimization, risk management, and intellectual property management. This data is crucial for policymakers, analysts, and investors to understand the impact of SPEs on a country's economy and the global financial system. The data is collected by national compilers through various sources, including surveys, administrative records, and international data exchanges. While annual data provides a comprehensive overview, where available, quarterly data allows for more timely monitoring of SPE-related trends and potential vulnerabilities.