11.
1.
2.
3.
(balance of payments) , .
: (1) (2) , .
:
1. (double entry system). , , .
2. (economic territory of a country) , , , . , , , , .
3. (residents nonresidents). (, , , ), .
4. (market price). , , , , , , .. , .
5. (time of registration). , , , , , , .
6. (accounting unit). , . , .
:
1. , .
2. ( ).
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3. , . , .
4. , , , , , , .
5. . , , , .
: (I) , ( ), (II) , ( ). , " ("above the line"), , , , " " ("below the line"), . .
(net errors and omissions) , , - , , .
(current account balance) , , , , .
: , , .
(goods) , , , , .
(services) , , (, , , , .), .
(income) , , , , .
:
- , , , , , . , , , , . , .
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- , : () ().
:
- , - , -. .
- , - , , , , .
- ( , , ).
(current transfers) , , .
(capital and financial account balance) , , .
:
- , / ;
- , , .
(capital transfers) , , .
/ , ( ), (, , .). , " ", .
(direct investment) , ( ) ( ).
:
- (subsidiaries) , - 50% ;
- (associates) , - 50% ;
- (branches) , .
(portfolio investment) , , .
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:
- , (equity securities), , , ( , ), ;
- (debt securities) , , .
(other investments) , .
, , , :
- (commercial credits) , .
- (loans) , , . , , , , (, ).
- (cash and deposits) , , , , . , , , .
(reserve assets) , .
, " " , :
995/1000, , . . . , .
() , - , . , . 3% .
() . 25% - . , , , .
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, , , , , , , , .
, ( ) , .
, , , , , , .. .
(exceptional financing) , , , , .
. :
(debt forgiveness) , - -. .
(debt/equity swap) , , -. , : , , .
(credits for balance of payments needs) , . , . " ".
(debt recheduling) , . , , .. , .
(arrears) , . " ".
(international investment balance) , .
, :
> > > > > .
(investment position) , , , , .
.
(net investment position) , , .