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Statistics - coin toss signifies start of a match

A recent decision of the ICC Chief Executives' Committee (CEC) to approve a recommendation from the ICC Cricket Committee (CC) means that last Thursday's abandoned fixture between New Zealand and West Indies will be included in official One-Day

A recent decision of the ICC Chief Executives' Committee (CEC) to approve a recommendation from the ICC Cricket Committee (CC) means that last Thursday's abandoned fixture between New Zealand and West Indies will be included in official One-Day International records.
The CC is chaired by Sunil Gavaskar and is comprised of former international cricketers, half of whom are nominated directly by current international players. It is empowered to make recommendations on a range of cricketing issues.
Due to inconsistencies of interpretation in relation to when a match is deemed to have commenced around the world, the CC addressed this issue at its meeting in Dubai in May.
After considering the issue, the CC recommended that all future Test and ODI matches (including those ODI matches where the playing conditions provide that the match may be replayed on the reserve day) that are abandoned without a ball being bowled shall be included in the records provided the toss has taken place.
The CC also recommended that in respect of ODI matches where the playing conditions provide that the match shall be continued on the reserve day, where the toss has taken place, where no play has been possible on the first day and where play commences on the reserve day:
i. The captains shall not be entitled to re-toss (and play new teams) unless by agreement between the two captains; and
ii. These matches shall always be regarded in the records as a single match.
Members of the CC include former international players Tim May, Angus Fraser, Errol Stewart and Tiger Pataudi. Their recommendation was adopted with immediate effect by the CEC at its meeting at Lord's on 30 June.
This means that as the team sheets were exchanged and the toss took place at Hampshire's Rose Bowl on Thursday, this match will count towards official records.
The coin toss did not take place at the earlier rained off match between England and New Zealand at Old Trafford and so that match is not included in official records.
The toss is the point at which the team sheets are officially exchanged and finalised in all international cricket.