The current account includes exports/imports of goods (f.o.b.), exports/imports of services, investment income, compensation of employees and current transfers. Capital and financial instruments account includes two main categories as follows: capital account and financial account. Capital transfers are recorded in the capital account. The financial account contains direct investment, portfolio investment, other investment and changes in foreign reserves. The data are converted into US dollars at the NBU official exchange rate. The data used for Ukraine current account compilation are largely derived from information of commercial banks (ITRS system). Other data are supplied by the State Statistics Committee, State Customs Service and other ministries and bodies, and international organizations. The National Bank of Ukraine also uses assessments made by its own experts. The data are not seasonally adjusted.