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. Compared to the previous methodology, the financial account also includes a change in the CNB's international reserves (item Reserve assets).
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