B

A | B | C | D | E | F | G | H | I | J | K | L | M | N | O | P | Q | R | S | T | U | V | W

Balance of payments, 1.07, 5.122, 8.152

See also Balance of Payments Manual

Balance sheets (IV), 1.25a, 5.09, 6.40-41, 6.50, 6.58, 7.01-69, 8.60

assets, 7.09-24

balancing items, Annex 7.2

definition, 7.01, 8.04

financial -, 7.67-69

memorandum items, 7.62-66

monetary aggregates, Annex 5.1

opening and closing -,

accounting links, 7.08, Annex 7.2

structure, 1.49, Table 8.15

valuation of entries

by type of asset, 7.33-61

general principles, 7.25-32

Balancing items, 1.65, 8.02, 8.06, 8.102

classification, Annex IV

matrix presentation, Table 8.19

synoptic presentation, Table 8.1

Bankers' acceptances, 5.58d, 5.81

Bankruptcy, 4.27, 4.82, 6.27

Banks, 2.50

Barter, 1.36, 1.52, 3.139

Basket of goods and services, 10.57

Benefits. See social assistance benefits; social benefits; social contributions and benefits; social insurance benefits

Bills (financial), 4.45, 5.51

Bonds, 5.62, 5.51

deep-discount -, 5.62 g, 5.138c, 7.49

interest on various types of -, 4.46

perpetual -, 5.62d

privately-issued -, 5.62i, 5.80

zero-coupon -, 5.62 g, 5.138c, 7.49

Bonds and debentures

interest on -, 4.45-46

Border workers, 2.10a, 11.08, 11.17-18

Borrowing. See net lending/borrowing

BPM. See Balance of Payments Manual

Buildings

and structures, 3.52

non-residential - (AN. 11121), Annex 7.1

See also other buildings and structures