A balance-of-payments statement includes three accounts
the current account, a record of all merchandise exports, imports, and services plus unilateral transfers of funds
the capital account, a record of direct investment, portfolio investment, and short-term capital movements to and from countries; and
the official reserves account, a record of exports and imports of gold, increases or decreases in foreign exchange, and increases or decreases in liabilities to foreign central banks.
Of the three, the current account is of primary interest to international business.