Basic items of the balance of payments
The balance of payments is a statistical statement which records in a systematic way economic transactions with abroad (i.e. between residents and non-residents) for a certain period of time.
The basic structure of the balance of payments which ensues from the IMF Balance of Payments Manual (6th edition, 2009) includes the current, the capital and the financial accounts, a part of which are foreign exchange reserves. For analytical purposes, a change in foreign exchange reserves is reported separately from the financial account. In case of monthly balance of payments key items the foreign exchange reserves are included in the financial account.
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