tailieunhanh - BALANCE OF PAYMENTS MANUAL: INTERNATIONAL MONETARY FUND

The narrative behind Simplified Ecosystem Capital Accounts (SECA): Ecosystems can be described as capital which delivers a bundle of services to people, some of which are appropriated and incorporated into products, accumulated and/or consumed. Other services are public goods of common benefit to the economy and human wellbeing. Altogether, these ecosystem services depend on ecosystem capital regeneration which is in turn influenced by ecosystem services consumption. In the fact-track accounts three groups of ecosystem services have been considered: accessible biomass/ carbon, accessible water, and accessible regulating and cultural services. Accessible refers to the share of the 'total' or 'available' resource which can be used without damaging ecosystem capital capacity. All three groups of services are generally. | Balance of Payments Manual INTERNATIONAL monetary fund Contents Foreword ix Preface xi CONCEPTUAL FRAMEWORK I. Introduction 3 Purposes of the Balance of Payments Manual 3 Changes from the Fourth Edition 3 Uses of Balance of Payments and International Investment Position Data 4 Structure of the Manual 5 II. Conceptual Framework of the Balance of Payments and International Investment Position 6 Definitions 6 Principles and Concepts 6 Double-entry System 6 Concepts of Economic Territory Residence and Center of Economic Interest 7 Principles for Valuation and Time of Recording 7 Concept and Types of Transactions 8 Changes Other Than Transactions 9 III. Balance of Payments and National Accounts 10 Introduction 10 Relationship Between the SNA and Principles Underlying the Balance of Payments 10 Classification 11 Integrated Economic Accounts 11 IV. Resident Units of an Economy 20 Concept and Definition of Residence 20 Economic Territory of a Country 20 Center of Economic Interest 20 Resident Institutional Units 21 Residence of Households and Individuals 21 Residence of Enterprises 22 Residence of Nonprofit Institutions 24 General Government 24 Regional Central Banks 25 iv CONTENTS V. Valuation of Transactions and of Stocks of Assets and Liabilities 26 Concept of Market Price 26 Transactions and Market Price 26 Valuing Transactions in the Absence of Market Price 26 Market Price Equivalents 26 Affiliated Enterprises 27 Noncommercial Transactions 28 Financial Items 28 Valuation of Stocks of Assets and Liabilities 28 VI. Time of Recording 30 Principle of Timing 30 Application to Goods 30 Exceptions to the Change of Ownership Principle 31 Applications to Other Transactions 31 Other Timing Adjustments 32 VII. Unit of Account and Conversion 33 Unit of Account 33 Conversion Principles and Practices 33 Multiple Official Exchange Rates and Conversion 34 Black or Parallel Market Rates 34 STRUCTURE AND CLASSIFICATION VIII. Classification and Standard Components of the Balance of .