Macroeconomics

In balance-of-payments statistics, the financial account records cross-border financial flows that change residents’ claims on, or obligations to, non-residents. The entries are classified as direct investment, …

Financial accounts are the financial component of national accounting. They record, for each institutional sector, the value of financial claims and obligations at a specified date …

In national and financial accounts, transaction flows record economic activity that occurs during a given period. They capture operations affecting goods, services, labour, capital or financial …

Foreign exchange revaluation isolates valuation changes caused by exchange-rate movements from the transactions recorded in financial flows. It applies when assets or liabilities denominated in a …