Closely related to the flow-oriented balance of payments framework is the stock-oriented International Investment Position (IIP). Compiled at a specific date, this investment position is a statistical statement of: (i) the value and composition of the stock of an economy's financial assets, or the economy's claims on the rest of the world, (ii) the value and composition of the stock of an economy's liabilities to the rest of the world.

A change in stocks during the defined period can be attributable to transactions (flows); to valuation changes reflecting changes in exchange rates, prices, etc; or to other adjustments (eg uncompensated seizures). By contrast, Balance of Payments accounts reflect only transactions.