LEADER 07809oam 22013454 450 001 9910779289803321 005 20230421050930.0 010 $a1-4552-6909-3 010 $a1-4552-1242-3 010 $a1-283-53782-6 010 $a9786613850270 010 $a1-4552-2546-0 035 $a(CKB)2550000000102738 035 $a(EBL)3014743 035 $a(SSID)ssj0000654507 035 $a(PQKBManifestationID)11389741 035 $a(PQKBTitleCode)TC0000654507 035 $a(PQKBWorkID)10660655 035 $a(PQKB)11539698 035 $a(MiAaPQ)EBC3014743 035 $a(Au-PeEL)EBL3014743 035 $a(CaPaEBR)ebr10557244 035 $a(CaONFJC)MIL385027 035 $a(OCoLC)876393238 035 $a(IMF)BPMEE0011993 035 $a(EXLCZ)992550000000102738 100 $a20020129d2005 uf 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 10$aBalance of Payments Manual 205 $aFifth edition. 210 1$aWashington, D.C. :$cInternational Monetary Fund,$d2005. 215 $a1 online resource (201 p.) 300 $aIncludes index. 311 $a1-55775-339-3 327 $a""Contents""; ""Foreword""; ""Preface""; ""CONCEPTUAL FRAMEWORK""; ""I. Introduction""; ""Purposes of the Balance of Payments Manual""; ""Changes from the Fourth Edition""; ""Uses of Balance of Payments and International Investment Position Data""; ""Structure of the Manual""; ""II. Conceptual Framework of the Balance of Payments and International Investment Position""; ""Definitions""; ""Principles and Concepts""; ""Double-entry System""; ""Concepts of Economic Territory, Residence, and Center of Economic Interest""; ""Principles for Valuation and Time of Recording"" 327 $a""Concept and Types of Transactions""""Changes Other Than Transactions""; ""III. Balance of Payments and National Accounts""; ""Introduction""; ""Relationship Between the SNA and Principles Underlying the Balance of Payments""; ""Classification""; ""Integrated Economic Accounts""; ""IV. Resident Units of an Economy""; ""Concept and Definition of Residence""; ""Economic Territory of a Country""; ""Center of Economic Interest""; ""Resident Institutional Units""; ""Residence of Households and Individuals""; ""Residence of Enterprises""; ""Residence of Nonprofit Institutions"" 327 $a""General Government""""Regional Central Banks""; ""V. Valuation of Transactions and of Stocks of Assets and Liabilities""; ""Concept of Market Price""; ""Transactions and Market Price""; ""Valuing Transactions in the Absence of Market Price""; ""Market Price Equivalents""; ""Affiliated Enterprises""; ""Noncommercial Transactions""; ""Financial Items""; ""Valuation of Stocks of Assets and Liabilities""; ""VI. Time of Recording""; ""Principle of Timing""; ""Application to Goods""; ""Exceptions to the Change of Ownership Principle""; ""Applications to Other Transactions"" 327 $a""Other Timing Adjustments""""VII. Unit of Account and Conversion""; ""Unit of Account""; ""Conversion Principles and Practices""; ""Multiple Official Exchange Rates and Conversion""; ""Black or Parallel Market Rates""; ""STRUCTURE AND CLASSIFICATION""; ""VIII. Classification and Standard Components of the Balance of Payments""; ""Structure and Classification""; ""Standard Components""; ""Net Errors and Omissions""; ""Major Classifications""; ""Detailed Classifications""; ""Balance of Payments: Standard Components Table""; ""Selected Supplementary Information Table"" 327 $a""IX. Structure and Characteristics of the Current Account""""Characteristics and Classification""; ""Gross Recording, Valuation, and Time of Recording""; ""X. Goods""; ""Coverage and Principles""; ""Definitions""; ""Change of Ownership""; ""Goods Classified Under Other Categories""; ""Special Types of Goods""; ""Time of Recording""; ""Valuation""; ""XI. Transportation""; ""Definition and Coverage""; ""Passenger Services""; ""Freight Services and Conventions for Recording""; ""Rentals of Transportation Equipment with Crew""; ""Supporting and Auxiliary Services""; ""XII. Travel"" 327 $a""Nature of Travel Services"" 330 3 $aThe fifth edition of Balance of Payments Manual, issued in 1993, presents revised and updated standards for concepts, definitions, classifications, and conventions for compilation of balance of payments and international investment position statistics that reflect the widespread changes that have taken place in international transactions since the fouth edition was published in 1977. As the international standard, the Manual serves as a guide for IMF member countries that regularly report balance of payments data to the IMF. The Manual contains significantly expanded and restructured coverage of financial flows and stocks and international transactions in services. Harmonization with the System of National Accounts and other IMF statistical systems is also greatly increased. See also companion volumes, the Balance of Payments Compilation Guide and the Balance of Payments Textbook. 410 0$aBooks; 1993 606 $aBalance of payments$vHandbooks, manuals, etc 606 $aAccounting$2imf 606 $aBanks and Banking$2imf 606 $aExports and Imports$2imf 606 $aInvestments: Stocks$2imf 606 $aMacroeconomics$2imf 606 $aInternational Investment$2imf 606 $aLong-term Capital Movements$2imf 606 $aCurrent Account Adjustment$2imf 606 $aShort-term Capital Movements$2imf 606 $aAggregate Factor Income Distribution$2imf 606 $aMonetary Policy$2imf 606 $aPublic Administration$2imf 606 $aPublic Sector Accounting and Audits$2imf 606 $aFinance$2imf 606 $aInternational economics$2imf 606 $aBanking$2imf 606 $aPublic finance accounting$2imf 606 $aForeign direct investment$2imf 606 $aIncome$2imf 606 $aFinancial account$2imf 606 $aReserve assets$2imf 606 $aFiscal accounting and reporting$2imf 606 $aBalance of payments$2imf 606 $aNational accounts$2imf 606 $aCentral banks$2imf 606 $aPublic financial management (PFM)$2imf 606 $aInvestments, Foreign$2imf 606 $aForeign exchange reserves$2imf 606 $aInternational finance$2imf 606 $aFinance, Public$2imf 607 $aUnited States$2imf 615 0$aBalance of payments 615 7$aAccounting 615 7$aBanks and Banking 615 7$aExports and Imports 615 7$aInvestments: Stocks 615 7$aMacroeconomics 615 7$aInternational Investment 615 7$aLong-term Capital Movements 615 7$aCurrent Account Adjustment 615 7$aShort-term Capital Movements 615 7$aAggregate Factor Income Distribution 615 7$aMonetary Policy 615 7$aPublic Administration 615 7$aPublic Sector Accounting and Audits 615 7$aFinance 615 7$aInternational economics 615 7$aBanking 615 7$aPublic finance accounting 615 7$aForeign direct investment 615 7$aIncome 615 7$aFinancial account 615 7$aReserve assets 615 7$aFiscal accounting and reporting 615 7$aBalance of payments 615 7$aNational accounts 615 7$aCentral banks 615 7$aPublic financial management (PFM) 615 7$aInvestments, Foreign 615 7$aForeign exchange reserves 615 7$aInternational finance 615 7$aFinance, Public 676 $a382/.17 801 0$bDcWaIMF 906 $aBOOK 912 $a9910779289803321 996 $aBalance of Payments Manual$9820777 997 $aUNINA