669. This chapter covers compilation of the financial account and the IIP and reconciliation of these two accounts. The financial account and the IIP provide information on transactions in, and stock positions of, a country’s external financial assets and liabilities (financial instruments).143 Reconciliation of the IIP and the financial account is shown, in summary form, in illustration 1.1 (chapter 1) and in detail in table 10.4 (chapter 10). These reconciliations show that differences between stock positions at the beginnings and ends of periods are due both to financial account transactions and to other changes (such as changes in values resulting from exchange rate changes, price movements, and other adjustments). Because of their close relationship, the IIP and the financial account are dealt with together in the Guide. The two accounts share many sources and methods of compilation.