Balance of PaymentsBoP

The BoP is compiled using double entry, so in principle it always balances; a 'surplus' or 'deficit' refers to the overall balance before reserve changes. Following the IMF's Balance of Payments Manual, it has three main accounts:

• Current account: trade in goods (exports and imports, giving the trade balance), services (travel, transport and others), primary income (wages, interest, dividends) and secondary income (current transfers, mainly workers' remittances).
• Capital account: capital transfers and acquisition or disposal of non-produced non-financial assets, usually small.
• Financial account: foreign direct investment, portfolio investment, loans and other investment.

Errors and omissions balance the accounts. The overall BoP balance is reflected in changes in the central bank's foreign exchange reserves: a surplus increases reserves, and a deficit reduces them.

In Nepal, the trade deficit is very large because imports far exceed exports, but large remittance inflows in the current account offset much of it. NRB compiles and publishes BoP statistics in its periodic reports on the current macroeconomic and financial situation.

शोधनान्तर स्थिति दोहोरो लेखा प्रणालीमा तयार हुने भएकाले सिद्धान्ततः सन्तुलित हुन्छ; बचत वा घाटा भन्नाले सञ्चिति परिवर्तनअघिको समग्र सन्तुलन जनाउँछ। IMF को म्यानुअलअनुसार तीन खाता:

• चालु खाता: वस्तु व्यापार (व्यापार सन्तुलन), सेवा, प्राथमिक आय (ज्याला, ब्याज, लाभांश) र द्वितीय आय (मुख्यतः विप्रेषण)।
• पुँजी खाता: पुँजीगत हस्तान्तरण, प्रायः सानो।
• वित्तीय खाता: प्रत्यक्ष विदेशी लगानी, पोर्टफोलियो लगानी, ऋण र अन्य लगानी।

त्रुटि तथा छुटले खाता सन्तुलन गर्छ। समग्र बचतले विदेशी विनिमय सञ्चिति बढाउँछ र घाटाले घटाउँछ। नेपालमा आयात निर्यातभन्दा धेरै बढी भएकाले व्यापार घाटा ठूलो छ, तर विप्रेषण आप्रवाहले धेरै हदसम्म पूर्ति गर्छ। नेपाल राष्ट्र बैंकले शोधनान्तर तथ्याङ्क नियमित प्रकाशित गर्छ।