The annual flows of earnings on foreign assets are reported in a country's current account, whereas the principal amounts (ie, the investment amounts) of financial assets traded between a country's residents and the rest of the world are:\ not reported.\ reported in the country's capital/financial account balance.\ considered to be part of the country's transactions in official reserve assets.\ reported only when the assets are sold.

The annual flows of earnings on foreign assets are reported in a country's current account, whereas the principal amounts (ie, the investment amounts) of financial assets traded between a country's residents and the rest of the world are: not reported. reported in the country's capital/financial account balance. considered to be part of the country's transactions in official reserve assets. O reported only when the assets are sold.