Domestic and external accounts are sectorized according to residency and this definition is consistent with the Fund's Balance of Payments Manual, fifth edition. The accounts provide information on corporate and household sectors. The household sector covers individuals except for individual enterpreneurs and farmers.
Gold is valued at market prices.
Positions with the IMF are converted into the national currency equivalent at SDR exchange rate prevailing on the reporting date. Revaluations are made on a daily basis. End-year balance sheet is verified by external auditors.