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International Monetary Fund. Statistics Dept.

Abstract

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.

International Monetary Fund. Statistics Dept.

Abstract

À la fin des années 90, les statisticiens internationaux ont confirmé qu'il convient de traiter les dérivés financiers comme des actifs financiers. Les opérations sur ces produits devraient être traitées comme des opérations distinctes plutôt que comme faisant partie intégrante de la valeur des opérations sous-jacentes ou des actifs financiers auxquels les dérivés peuvent être liés à titre de couverture. C'est pourquoi, pour faire écho aux révisions apportées au Système de comptabilité nationale 1993, un ajout et des amendements à la cinquième édition (1993) du manuel de la balance des paiements (MBP5) ont été préparés et publiés début 2000 sous la forme d'un supplément intitulé « Dérivés financiers ». Ce supplément comporte deux parties : la première est un nouveau chapitre qui décrit les caractéristiques qui sous-tendent les dérivés financiers et le traitement statistique qu'il convient d'accorder à certains dérivés spécifiques ; la seconde consiste en des modifications apportées aux parties du MBP5 qui concernent les dérivés financiers. Les suppressions sont rayées et les ajouts sont grisés. Les dérivés financiers constituent une composante essentielle du MBP5.

International Monetary Fund. Statistics Dept.

Abstract

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.

International Monetary Fund. Statistics Dept.

Abstract

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.

Michel Camdessus

Abstract

1. How are development concerns—and, in particular, poverty reduction—addressed in IMF programs? How does the IMF intend to engineer economic growth and have the poor benefit from its programs?

International Monetary Fund. Statistics Dept.

Abstract

This Manual offers guidelines for the presentation of monetary and financial statistics. It provides a set of tools for identifying, classifying, and recording stocks and flows of financial assets and liabilities, describes the standard, analytically oriented frame works in which the statistics may be presented, and identifies a set of analytically useful aggregates within those frameworks. The concepts and principles set out in the Manual are harmonized with those of the System of National Accounts 1993.

International Monetary Fund. Statistics Dept.

Abstract

This Manual offers guidelines for the presentation of monetary and financial statistics. It provides a set of tools for identifying, classifying, and recording stocks and flows of financial assets and liabilities, describes the standard, analytically oriented frame works in which the statistics may be presented, and identifies a set of analytically useful aggregates within those frameworks. The concepts and principles set out in the Manual are harmonized with those of the System of National Accounts 1993.