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...

This article discusses different aspects and tables in the seventh Supplement of Balance of Payments Statistics. A balance of payments statement can be broadly described as the record of an economy's international economic transactions, that is, of the goods and services that an economy has...