Adjustments on reinvested earnings are made when receiving information on the audited profit and its distribution. Data sources for portfolio investment income are the quarterly survey on foreign investment, statistics on non-bank external payments, banking statistics, the Bank of Latvia's profit and loss statement and data on government external debt provided by the State Treasury. Data sources provide a split in income from equity, bonds and notes, and money market instruments. Interest on debt securities is recorded on an accrual basis. Data sources for other investment income are the quarterly survey on foreign investment, statistics on non-bank external payments, banking statistics and data on government external debt provided by the Treasury.
Income is recorded on an accrual basis.
Contributions of governmental institutions to international organizations are recorded as debit entries. Data on other sectors' current transfers are derived from statistics on non-bank external payments, aggregated data on international cash transfers and the Bank of Latvia's profit and loss statement. Information on the scope of humanitarian aid as indicated in customs cargo declarations is also included as credit entries. The directional principle to direct participation is applied to data on other sectors. Data on transactions are derived from stocks data and refer to the time of the actual operation of the deal.