01699cas a2200241 a 4500 AALejournalIMF008999 230101c9999 xx r poo 0 0eng d 5.00 USD 9781451950724 1018-5941 BD-DhAAL BD-DhAAL Bame, Jack. The Measurement of Reinvested Earnings in the Balance of Payments / Jack Bame. Washington, D.C. : International Monetary Fund, 1995. 1 online resource (20 pages) IMF Working Papers <strong>Off-Campus Access:</strong> No User ID or Password Required <strong>On-Campus Access:</strong> No User ID or Password Required Electronic access restricted to authorized BRAC University faculty, staff and students This paper notes that, for the first time, the concept and treatment of reinvested earnings in the Fund's Balance of Payments Manual and the 1993 System of National Accounts are fully harmonized. The paper presents the conceptual basis for the measurement of reinvested earnings and illustrative examples as to recording, from the Fund's Balance of Payments Compilation Guide and Balance of Payments Textbook. Highlighted are the recommended time of recording of reinvested earnings, the calculation of earnings on a current operating basis, and the calculation of depreciation at replacement cost, notwithstanding possible practical difficulties in implementation. Mode of access: Internet IMF Working Papers; Working Paper ; No. 1995/094 Full text available on IMF http://elibrary.imf.org/view/journals/001/1995/094/001.1995.issue-094-en.xml IMF e-Library