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    Regulation (EC) No 184/2005 of the European Parliament and of the Council of 12 J... (32005R0184)
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    EU - Rechtsakte: 02 Customs Union and free movement of goods
    Portfolio investment covers transactions in equity and debt securities. Debt securities are subdivided into bonds and notes, money market instruments, and financial derivatives when the derivatives generate financial claims and liabilities. Unless they are categorised either as direct investment or as reserve assets.

    Financial derivatives (code 910)

    A financial derivatives contract is a financial instrument that is linked to another specific financial instrument or indicator or commodity and through which specific financial risks (such as interest rate risk, foreign exchange risk, equity and commodity price risks, credit risks, etc.) can, in their own right, be traded in financial markets.

    OTHER INVESTMENT (CODE 700)

    The other investment item is defined as a residual category that includes all financial transactions not covered in direct investment, portfolio investment, financial derivatives or reserve assets accounts.
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