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

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Summary: 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.
 
Subject(s): Balance of Payments Manual | Statistics
 
Arabic  
    Published:   April 10, 2000        
    ISBN/ISSN:   ISBN 1-58906-089-X   Format:   Paper
    Stock No:   FDSBAA   Pages:   48
    Price:   US$21.00        
Chinese  
    Published:   February 6, 2000        
    ISBN/ISSN:   ISBN 1-58906-090-3   Format:   Paper
    Stock No:   FDSBCA   Pages:   49
    Price:   US$21.00        
English  
    Published:   May 10, 2000        
    ISBN/ISSN:   ISBN 1-55775-941-3   Format:   Paper
    Stock No:   FDSBEA0000000   Pages:   50
    Price:   US$21.00        
French  
    Published:   August 21, 2000        
    ISBN/ISSN:   ISBN 1-58906-050-4   Format:   Paper
    Stock No:   FDSBFA0000000   Pages:   57
    Price:   US$21.00        
Russian  
    Published:   February 6, 2000        
    ISBN/ISSN:   ISBN 1-58906-091-1   Format:   Paper
    Stock No:   FDSBRA   Pages:   59
    Price:   US$21.00        
Spanish  
    Published:   August 31, 2000        
    ISBN/ISSN:   1-61635-071-0   Format:   Paper
    Stock No:   FDSBSA   Pages:   54
    Price:   US$21.00        
     
Please address any questions about this title to publications@imf.org.