02109cas a2200241 a 4500 AALejournalIMF012339 230101c9999 xx r poo 0 0eng d 30.00 USD 9781557759412 2663-3744 BD-DhAAL BD-DhAAL International Monetary Fund. Statistics Dept. Financial Derivatives : A Supplement to the Fifth Edition of the Balance of Payments Manual. Washington, D.C. : International Monetary Fund, 2000. 1 online resource (56 pages) Manuals and Guides <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 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. Mode of access: Internet Manuals and Guides; MG Full text available on IMF http://elibrary.imf.org/view/books/069/02330-9781557759412-en/02330-9781557759412-en-book.xml IMF e-Library