TY - BOOK ID - 84550386 TI - Financial Derivatives : A Supplement to the Fifth Edition of the Balance of Payments Manual. PY - 2000 SN - 1462303838 1455213470 PB - Washington, D.C. : International Monetary Fund, DB - UniCat KW - Current Account Adjustment KW - Derivative securities KW - Finance KW - Finance: General KW - Financial derivatives KW - Financial Instruments KW - Financial instruments KW - Foreign direct investment KW - General Financial Markets: General (includes Measurement and Data) KW - Government and the Monetary System KW - Institutional Investors KW - International Investment KW - Investment & securities KW - Investments, Foreign KW - Long-term Capital Movements KW - Monetary economics KW - Monetary Systems KW - Money KW - Non-bank Financial Institutions KW - Payment Systems KW - Pension Funds KW - Portfolio investment KW - Portfolio management KW - Public Finance KW - Regimes KW - Securities KW - Short-term Capital Movements KW - Standards KW - Statistics UR - https://www.unicat.be/uniCat?func=search&query=sysid:84550386 AB - 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. ER -