Balance of Payments

To view each topic, click on the corresponding link listed below.

1. Introduction to Balance of Payments
2. International Guidelines
   • Balance of Payments Manual
3. Framework - Structure – Definitions
   • Introduction 
   • Accounting Rule 1: Residency 
   • Accounting Rule 2: Double entry recording
   • Accounting Rule 3: Valuation principle 
   • Accounting Rule 4: Unit of Account and Procedures for Conversion 
   • Accounting Rule 5: Time of recording 
   • Components and Sequence of Accounts 1: The Balance of Payment Statement 
   • Components and Sequence of Accounts 2: The International Investment Position 
   • Components and Sequence of Accounts 3: Standard Presentation and Balancing Items to Measure Balance of Payments Disequilibrium
4. Changes From the 4th to the 5th Edition of the Balance of Payments Manual 
5. Relationship to Other Statistical Systems
   • Relationship to Other Statistical Systems: National Accounts 
6. Balance of Payments Statistics 
   • Balance of Payments Statistics: Publications and Databases
7. Annexes
   • Annex 1: Balance of Payment Aggregates in LDB