Financial Derivatives A Supplement to the Fifth Edition of the Balance of Payments Manual

In the late 1990s, international statistical experts confirmed that financial derivatives should be treated as financial assets and that transactions in financial derivatives should be reported as separate transactions rather than as integral parts of the values of underlying transactions or of fina...

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Bibliographic Details
Corporate Author: International Monetary Fund Statistics Dept
Format: eBook
Language:Chinese
Published: Washington, D.C. International Monetary Fund 2000
Series:Manuals & Guides
Subjects:
Online Access:
Collection: International Monetary Fund - Collection details see MPG.ReNa
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653 |a Payment Systems 
653 |a Institutional Investors 
653 |a Investments, Foreign 
653 |a Pension Funds 
653 |a Portfolio management 
653 |a Finance 
653 |a Short-term Capital Movements 
653 |a Portfolio investment 
653 |a Securities 
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653 |a Regimes 
653 |a Financial Instruments 
653 |a Current Account Adjustment 
653 |a Long-term Capital Movements 
653 |a General Financial Markets: General (includes Measurement and Data) 
653 |a Financial derivatives 
653 |a Money 
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653 |a Investment & securities 
653 |a Statistics 
653 |a Public Finance 
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520 |a In the late 1990s, international statistical experts confirmed that financial derivatives should be treated as financial assets and that transactions in financial derivatives should be reported as separate transactions rather than as integral parts of the values of underlying transactions or of financial assets to which some derivatives are linked as hedges. Therefore, to parallel revisions made to the System of National Accounts (1993), an addendum and amendments to the fifth edition (1993) of the Balance of Payments Manual (BPM5) were prepared and published, in early 2000, as a supplement entitled Financial Derivatives. This supplement comprises two parts. Part I contains a new chapter in which the features of financial derivatives and treatments appropriate for specific derivatives were described. Part II consists of modifications to those portions of the BPM5 that pertain to financial derivatives. The revisions are shown by means of shading and strikeout. Financial Derivatives is an essential component of the BPM5