Financial Derivatives [electronic resource] : A Supplement to the Fifth Edition of the Balance of Payments Manual.
- Washington, D.C. : International Monetary Fund, 2000.
- IMF eLibrary
- Government document
1 online resource (56 p.)
- Local subjects:
- Asset management.
Dual currency bonds.
Financial derivatives instruments.
Interest rate risk.
Interest rate swaps.
International financial markets.
Letters of credit.
Money market instruments.
Net present value.
Sale of bonds.
- 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.
- Description based on print version record.
- International Monetary Fund. Statistics Dept.
- Other format:
- Print Version:
- Publisher Number:
- Access Restriction:
- Restricted for use by site license.
|Location||Notes||Your Loan Policy|
|Description||Status||Barcode||Your Loan Policy|