BOP Account Transactions

Foreign Stock Purchases

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Question

When a domestic resident purchases a foreign stock directly on the foreign stock exchange, the transaction is entered as a ________ in the BOP account.

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Explanations

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A. B. C. D.

D

In BOP accounting, by convention:

1. Any inflow of domestic currency represents a credit and any outflow of domestic currency represents a debit on the BOP account.

2. Any inflow of foreign currency represents a debit and any outflow of foreign currency represents a credit on the BOP account.

Thence, direct purchase of a foreign stock, which represent an outflow of domestic currency, is treated as a debit in the BOP account.