9.1 In the international accounts, the other changes in financial assets and liabilities account shows changes in financial positions that arise for reasons other than transactions between residents and nonresidents. These changes are also called “other flows.” Examples include the unilateral cancellation of debt by the creditor, holding gains and losses, and reclassifications (including arising from resident-to-resident transactions in financial assets issued by nonresidents). In international accounts, other changes are recorded only for financial assets and liabilities because the international investment position relates only to external financial assets and liabilities.