Profit from capital can be in the form of dividends, interest and other receipts. This item includes counter-processing of operations with real and financial resources, given or provided in the form of grant without reimbursement of economic value equivalent, for instance, humanitarian and technical assistance. This item also covers governmental fees in different international and intergovernmental organisations, taxes and transfers of physical persons. Capital transfers include gratuitous assignation for property, major funds and remittance of a debt. Gratuitous transfer of monetary assets is considered as capital transfers, only if these assets are intended for acquisition of major funds or capital construction.
Direct investment can have the form of goods, immovable property and financial resources.
Debt securities include bonds and bills of exchange with duration not more than 1 year, instruments of money-market and financial derivatives. Reserve assets is the component of balance of payments, which is very important in analysing external operations of state. International reserves consist of external assets of state, operations of which are carried out by the National Bank. They can be used to finance deficit of balance of payments by interventions on exchange market in order to regulate exchange rate and to maintain stability of the national currency. Representation of balance of payments Balance of payments has standard and analytical forms of representation.