In accordance with the definitions of the IMF, residents of a country are natural persons and legal entities whose centre of economic interest lies in the country concerned. This definition is elaborated further in the “Regeling Deviezenverkeer Curacao en Sint Maarten”, article 1. Click here to go to the document.
The latest reporting guidelines can be found through the following link: Monetary and Foreign Exchange policy/Foreign Exchange Regulations.
A detailed explanation can be found through the following link: reserve requirement.