Manual on Statistics of International Trade in Services


part of the transportation service provided before the



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part of the transportation service provided before the 
border of the exporting country; 
(b)  Transport services between residents and non-
residents relating to cross-trade and cabotage. 
3.76.  This transaction-based information is requested 
by different users to complement the information of 
BPM5. Enterprises generally have this information in 
their accounts, and for this reason it is considered to be 
more robust than the information on a f.o.b. basis, which 
is often an estimated value (and which remains 
necessary as a BPM5 and 1993 SNA standard). The 
transaction-based information is already used by some 
balance of payments compilers as a basis for making the 
estimates on an f.o.b. basis for merchandise 
transportation (together with complementary 
information necessary for making these estimates). 
These items are considered to be analytically useful, and 
although not recommended in BPM5, they should be 
compiled if they are available as part of the process of 
compiling the data on freight transportation

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