Financial Account


A component of the balance of payments account that records investment flows.

Financial accounts are subdivided into financial assets abroad, and foreign-owned financial assets within the country.

A country’s assets abroad are further divided into official reserve assets, government assets, and private assets.  These assets include gold, foreign currencies, securities, direct foreign investment, and claims on foreign entities.

Foreign-owned assets in the country are further divided into official assets and other foreign assets. These assets include government and corporate bonds issued by the reporting country, direct investment, and liabilities to foreign entities.

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