Definition: Memorandum item

Category: Balance of payments

Memorandum items are part of the standard presentation, but are not used in deriving totals and balancing items (§ 1.15). http://ec.europa.eu/eurostat/ramon/statmanuals/files/bpm6.pdf
Source:
International Monetary Fund (IMF), "Balance of Payments and International Investment Position Manual" (BPM6), sixth Edition, Washington D.C., 2009
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