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The Balance of Payments



 
In the analysis of comparative costs in Unit Eleven, we confined ourselves to trade by barter, deliberately
excluding any idea of money of currency. In practice, it is the use of different (token) currencies that causes

most of the problems associated with International Trade. This unit shows the need for careful recording of
international transactions, the nature of these transactions, recent changes in their structure as far as the
Nigerian economy is concerned, and the methods available for dealing with short-term Balance of Payments
difficulties.


Balance of Trade – Meaning/Definitions

Foreign Trade is made up of Exports and Imports.
Exports are the goods and services which a country sends to other countries (abroad) in return for some
payment made in foreign exchange.
We have “visible exports” and “invisible exports”. Exports of goods refer to visible exports while exports
of services refer to invisible exports.

Imports are goods and services which are brought into a country from foreign nations for which the
receiving country pays for in foreign exchange. There are also “visible and invisible” imports. Imports of
goods are visible imports while imports of services are invisible imports.
Nigeria’s major imports include manufactured goods, machinery, transport, equipment, chemicals, foods
and live animals, etc.

Balance of Trade shows a country’s receipts and payments for goods and services, such as crude oil,
cocoa, machines, equipment, baking, etc. That is, it deals with exports and imports of goods and services
which may be visible or invisible. Visible trade is that concerned with buying and selling of goods.
Invisible trade consists of services provided to or by other nations, e. g. Insurance, Banking, etc. It can
also be called Balance of Current Accounts.


Terms of Trade and Measurement

Terms of Trade means the rate at which one country’s products exchange with those of another and this
depends on the countries’ prices of exports and imports. That is, it is the rate at which a nation’s exports
exchange for its imports.
To say that the terms of trade of a country is favorable means that the prices of its exports are higher
relative to the prices of its imports. Otherwise, it is unfavorable if the prices of imports are higher relative to
the prices of exports.


The measurement of TOT is given as follows:

TOT = Index of Export Prices x 100
            Price Index of Import Duties 1

- Bilateral Trade – This means trade between two countries

- Multilateral Trade – This occurs when there are more than two (2) countries involved in trade.

Nigeria exports barrels of crude oil, Cocoa, tin and some other commodities to the rest of the world. At the
same time, Nigeria imports machinery, milk, ink, writing paper, services of exports and so on from other
countries. With the income earned from exports, Nigeria is able to buy a certain amount of imports. It follows
that a certain amount of exports has to be exported to the rest of the world before Nigeria can import a
certain quantity of import. This rate of exchange between Nigeria’s exports and imports it gets from the rest
of the world is Nigeria’s terms of “Trade”. In other words, the term of Trade of any country is the rate at
which its exports equates its imports at any given time.

The terms Trade change from time to time, following the prices of traded commodities. If the price of
motor cars rise in Japan, Nigeria will have to sell more barrel of crude oil assuming that there is no change in
the price of crude oil in order to buy the number of motor cars. In this case, the terms of trade are unfavorable
to Nigeria. If the price of oil rises in favor of Nigeria, Japan will have to sell more cars to buy the same
quantity of crude oil from Nigeria. In this case, we say that the terms of Trade are favorable to Nigeria as
its exports if it exports the same amount of crude oil but get more cars from Japan.

Briefly, if a country gets more imports for a given amount of exports, the term of trade are favorable to
the country. If on the other hand, the same country gets less imports for the same amount of exports the
terms of Trade are unfavorable  to the country. The terms of Trade are important determinants of the
balance of payments.

The concepts of the terms of Trade is of great importance in the theory of International Trade since it
measures the terms on which a country’s exports are exchanged for its imports. It thus determines how much
a country gains from foreign trade. Because money is so important in foreign trade, the terms of Trade are
measured as a ratio of changes in exports and import prices.


The Concept of the Balance of Payments

A country’s balance of payments refers to a systematic record of all economic transactions between the
residents of the reporting country and residents of foreign countries during a given period of time, usually a
year. An economic transaction, as used here, is an exchange of value, typically an act in which there is
transfer of title to an economic good, the rendering of services or the transfer of title to assets from one
country’s residents to another.

Thus, the balance of payments is a statistical record which summarizes all transactions which take place
between the residents of a country and the rest of the world. It is a statement of a country’s economic
transaction with other countries and it shows, for that accounting period usually a year, total income (receipts)
and total expenditure (payments) and the balance of income over expenditure. The transactions include
buying, selling, borrowing and lending, investment and disinvestment, income from investment and repatriation
of profits and dividends, in addition to gifts and grants, etc. All transactions which entail inflow of
payments are taken as credit plus entries while debit or minus entries are those transactions which generate
an outflow of payments.

Thus, a balance of payments account refers to a classified summary of the money value of all international
transactions of an economy, in some form of aggregation, pertaining to a given period of time, usually a year.
Both in the accounting and economic sense, a country’s balance of payments must always balance since
every purchase of goods and services by a country is recorded both as a credit item (the goods received and
as a debt item) (the debt owed by the purchasing country to the supplier). This is an accounting procedure
based on common sense rather than on mere fancy.


The Reasons for Measuring the Balance of Payments

(a) To measure performance
A country’s Balance of Payment may be likened to the annual income and expenditure of a household,
although the comparison must not be carried too far. The household receives income by supplying the
services of factors of production and spends that income on the purchase of goods and services it
requires. If the household spends all its income, no more and no less, it is in the same position as a
country whose Balance of Payments just balances, if it spends more than its income either by borrowing
or drawing on past savings, the household has a balance of payments deficit for the year, if its
expenditure falls short of income, it may regard itself as having a balance of payments surplus.

This illustrates one reason for assessing the Balance of Payments. It shows whether or not the country
as a whole is paying its way in the world. The Government needs an assessment of the Balance of
payment in order to check that the community is living within its means.

(b) To protect the foreign currency reserves
Goods imported from abroad have to be paid for in currency acceptable to the supplier. Individual
importers do not keep stocks of foreign currencies needed to buy goods overseas but they can acquire
them from the Central Bank of Nigeria (CBN). A second important reason for keeping track of the
Balance of Payments is that a deficit leads to the reduction in these reserves and prolonged deficits
force the Government (CBN) to take restrictive actions in order to preserve the currency for essential
purposes.

(c) To inform governmental authorities of the international position of the country.

(d) To aid governmental authorities in reaching decisions on monetary and fiscal policy on the one hand and
trade and payment questions on the other.

(e) They are used to measure the resource flows between one country and another.

(f) Information on payments and receipts in foreign exchange constituting a foreign exchange budget,
helps to assure monetary authorities that the country could go on buying foreign goods and meeting
payments in foreign currency when they become due.

(g) To measure the influence of foreign transactions on national income.


The Components/Structure of the Balance of Payments

Lipsey (1983), said that a more analytically convenient way to present a nation’s balance of payment is to
divide it into three components, viz Current Account, Capital Account, and Official Financing.

The Capital Account
These records transactions related to movement of long and short-time capital i. e. it shows the volume of
private foreign investment and public grants and loans from individual nations and multilateral donor agencies
such as UNDP and the World Bank. It includes direct investment, portfolio investment, long-term capital and
short-term capital. The capital account will be a deficit if payment exceed receipts but a surplus if receipts
exceed payments.

The capital account section records all capital movements. They do not consist of goods and services but
debts and paper claims such as long term and short term loans that government and private citizens make or
receive from foreign government and private citizens.
The capital account is very crucial because it is used to finance any deficit on the balance of trade (i. e.
current account deficit) and also used to finance a net flow of goods to the recipients country. This explains
why the balance of payments must always balance.

The Current Accounts
The account of import and export goods and services is known as the current account. This is the basic
component of the balance of payments. It equally has the largest entries. The current account is further
divided into two sections: merchandise trade items and service transaction items.
The merchandise items refer to the import and export of goods (merchandise). This is also known as
visible items or visible trade items. The service items are known as invisible items.
The difference between the debit and credit entries in the current account is known as balance of Trade.
The balance of Trade is said to b e “favorable” or surplus if exports (sources of foreign exchange) exceeds
imports (use of foreign exchange). It is also said to be “unfavorable ” or “deficit” if the imports exceed
exports.

In most cases, when the balance of payment is said to be in deficit or in surplus, reference is being made
to the current account or one account heading not to the total of all balance of payment entries. This is
because, in totals the balance on the Capital Account normally offsets the balance on current account. An
excess of imports over exports (a debit balance on current account), creates an international debt obligation
which is an equivalent credit balance in the capital account.

Official Financing
After summation of the investment and capital flows, a balancing item is added in the Capital Account. This
has noting to do with the size of the Balance of Payments deficit or surplus but merely indicates the errors
and omissions which have occurred. That part of the accounts which we have so far overlooked is called
“Official Financing”. This records the changes that have occurred, in government holdings of foreign currency
of liquid claims to currency over the year.
Official financing items or official settlements represent transactions involving the Central Bank of the
country whose balance of payment is being recorded and there are three ways in which credit items may
occur on the official financing account.

(a) The Central Bank may borrow, say from the IMF and this represents a capital inflow and is hence a
credit item on the balance of payment. Repayment of old IMF is a debit item.
(b) The Central Bank may run down its official reserves of gold and foreign exchange and this is a credit
item since it gives rise to a sale of foreign exchange and a purchase of naira.
(c) The Central Bank might borrow from other Central Banks though a network of arrangement and these
will be on the credit side of the BOPs account.
There is also a Cash Account showing how cash balances (foreign reserves) and short term claims have
changed in response to current and capital account transactions. Such a cash account is, thus, the balancing
items which is lowered (i. e. a net outflow of foreign exchange) whenever total disbursements on the current
and capital account exceed total receipts (Todaro, 1977).

Finally, actual recording of BOPs can rarely be quite complete and accurate, hence there are bound to be
certain omissions and error in some other entries in terms of their values. Some of the errors and omissions
on credit side might be compensated by errors and omissions on credit side. This, a balancing item of “errors
and omissions” is provided to equate the two sides of the account, and it could be positive or negative, and
hence might appear on the credit or the debit side of the balance. This entry does not violate the principle that
debits and credits will equal each other, but only reflects the reality that actual recording is bound to be
incomplete in more than one ways.


Balance of Payments Disequilibrium

A state of disequilibrium occurs in the balance of payments when an adverse or unfavorable  balance results
in movements in short-term capital and or adjustments to reserves. Disequilibrium has two aspects: surpluses
and deficits. A country is said to have a surplus in the balance of payments if its income flow exceeds its
expenditure flow. On the other hand, a deficit or debit in balance is of two kinds: temporary and
fundamental. A deficit is temporary, if it can be corrected or adjusted within a short-time. It is persistent,
if it is of long duration. If it is not corrected, reserves will run out and other countries will lose confidence in
the country. As a result, such a country will find it difficult in raising external loans for the development of
its economy.

The following are the causes of disequilibrium in the balance of payments.
(i) excessive importation of goods and services
(ii) deficiency in domestic output
(iii) inadequately patronage of home made goods which are regarded as inferior goods and
(iv) high-level of importation of technical know-how in developing countries,.

In an accounting sense, credit and debit side totals of the BOPs must balance. Therefore, an inherent
tendency for the balance of payments to balance refers to equilibrium in the balance of payments since when
there are variations in the balance, the surpluses tend to cancel out the deficits. However, the absence of an
inherent tendency for the balance of payments to balance refers to disequilibrium in the balance of payments
since when there are variations in the balance, the surpluses do not tend to cancel out the deficits. Then
disequilibrium or gap in the balance of payments generally refers to an inherent tendency of an absence of
balance the balance of payments “unfavorable  or deficit balance is considered more undesirable than an
“active”, “positive”, favoruable or surplus one.
Such as disequilibrium may be due to factors which cause an imbalance in trade account and/or in capital
account. The factors include:

(a) Persistent inflationary pressures at home hence the nation’s cost-price structure makes it unprofitable
for foreigners to import from this country, but making imports to rise.
(b) Inflationary pressures in trading partners’ economies hence the country in question is forced to import
at higher prices and hence bear the burden of high wages and other types of exploitation by the richer
economies.
(c) Servicing of existing debts through fresh loans without generating an adequate export surplus.
(d) Political disturbance such as war of threat of war which result in large imports of arms, ammunitions,
food and strategic raw materials for stockpiling. This sudden spurt in imports and possibly a planned
reduction in exports result in a deficit in the trade and payments.
(e) Economic calamities such as drought, flood, earthquake or general crop failure which increase imports
reduce exports.
(f) Lacks of capacity to meet changing requirements of importers due to lack of resourcefulness, diversification
and resiliency. This exports lag behind imports more so when the latter is influenced by demonstration
effect, (Bhatia, 1984).


Ways of Correcting Balance of Payments Disequilibrium/Deficits

Thus, while a temporary balance of payments can be financed (official financing) by running down foreign
currency reserves and by foreign borrowing, these cannot go on indefinitely since such financing cannot
carry a persistent balance of payments deficit. This calls for corrective action/policy on the part of the
government. Government corrective action can be grouped into two broad categories: Expenditure Reducing
Policies and Expenditure Switching Policies.
(a) Expenditure Reducing Policies
These are meant to achieve a deflation of aggregate demand in the economy such that the demand for
imports will reduce. Also, it is expected that domestic industry, faced with a contraction of demand in the
domestic market, will attempt to export more aggressively.
Specific expenditure reducing policies include:
(i) Fiscal Policy: This involves increase in taxes and decrease in government expenditure. This is
expected to lower purchasing power in the domestic economy and hence lower imports of goods
and services, and therefore correct the persistent deficits in the BOPs.
(ii) Monetary Policy: This involves measures which include contraction for restrictions on money
supply, raising interest rates and restriction of credit. Again, this lower people’s purchasing power
and hence lower demand for imports.
The Balance of Payment 91
(b) Expenditure Switching Policies
These are meant to switch expenditure away from imported goods toward domestically produced
substitutes, as well as to stimulate the level of exports and hence export earnings. These policies can also be
categorised into two – Trade Policy and Exchange Rate Policy.

Trade Policy includes
(i) Control of imports or direct controls –Attempts to directly control imports of goods and services
can take the form of tariffs or import duties, quantitative restrictions (quotas) exchange control and
export schemes.
- Tariffs or import duties: The deficit nation can impose a tax on imports to increase their price
and reduce demand for them. The government might also change licence fees for the imports.

- Quantitative Restrictions or quatos or ban: These involves physical controls on the amount of
a good which are imported from a particular source in a given time period. At the extreme, it may
involve outright ban on the importation of certain items.

- Exchange Control: A country which has a balance of payments problem may restrict the supply
of foreign exchange. This is meant to regulate both the inflow and the outflow of foreign exchange
hence all transaction in foreign exchange pass through the hands of the authorities.

- Export Schemes: These involves scheme meant to increase exports to subsidise export industries
and for which might make exporting simpler to finance and less risky. For example, in Nigeria,
there is the export promotion strategy meant to encourage exports and generate foreign exchange
and enhance the nation’s BOPs position. It involves such measures as duty-free export of some
goods and services, tax holidays or elimination of export subsidy, retention of a percentage of the
foreign exchange earnings by the exporter, assistance on export costing and pricing, liberalised
export and the establishment of an Export Credit Guarantee and Insurance Scheme to provide
insurance risk of default by foreign buyers and cheap finance for exports.

- Exchange Rate Policy: In addition, to foreign exchange restriction, a country can intervene in the
foreign exchange market by fixing its own rate. This also essentially involves devaluation i. e.
reduction in the value of the home country in terms of one or more currencies or gold. This is a
deliberate measure of shifting the exchange rate against the home country. Devaluation means a
fall in the exchange value of a country’s currency in relation to the currencies of other countries.
Devaluation cheapens exports and makes imports clearer, thus improving the balance of payments.
For devaluation to be effective, the demand for the devalued exports should be elastic.
Apart from elasticities, the success of devaluation also depends on other factors including Retaliation
by Trading Partners. If the devaluating country’s trade partners retaliate by devaluing their
currencies then devaluation will have disruptive effects without improving the balance of Trade.


Conclusion

International Trade gives rise to indebtedness between countries. The BOPs shows the relation between a
country’s payments to other countries and its receipts from them, and thus a statement of income and
expenditure on international account. In other words, it is the country’s monetary and economic transactions
with the rest of the world over a period of time usually one calendar year.

Like the Balance Sheet of Income and Expenditure of a company or a person, the balance of international
payments or accounts shows credit (+) for payment received by the country and debit (-) for payment made
to other countries. The overall balance enables the government of a country to see its position in international
economic order and to take measures to improve correct or adjust its position.

There are three main accounts of the balance of payments into which all economic transactions between
a nation and the rest of the world are classified. They are
(i) the current account,  (ii) the capital account and
(iii) the official settlement account or financing.

When a country has an adverse or debit balance in its balance of payments, it regards it with serious
concern, when it has a favorable or credit balance there is satisfaction.
A variety of instruments are available for correcting balance of payment deficits.


Summary

In this unit, we have succeeded in stating that all transactions between one country and the rest of the world
involving the exchange of currency are brought together annually under the heading of the Balance of
Payments. This effectually summarizes the country’s economic relationships with the rest of the world during
the proceeding 12 months.



 

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