| Period 1 | |||||||||
| Country A | Country B | Country C | |||||||
| Export | Import | Net | Export | Import | Net | Export | Import | Net | |
| Merchandise | 70 | 5 | 65 | 10 | 50 | −40 | 20 | 35 | −10 |
| Services | 10 | 5 | 5 | 1 | 11 | −10 | 5 | 15 | −10 |
| Total Current Account | 80 | 10 | 70 | 11 | 61 | −50 | 25 | 45 | −20 |
| BoP* | 80 | 10 | 70 | 11 | 61 | −50 | 25 | 45 | −20 |
| Period 2 | |||||||||
| Merchandise | 20 | 80 | −60 | 20 | 10 | 10 | 35 | 15 | 20 |
| Services | 10 | 20 | −10 | 50 | 10 | 40 | 30 | 30 | 0 |
| Total Current Account | 30 | 100 | −70 | 70 | 20 | 50 | 75 | 45 | 20 |
| BoP* | 30 | 100 | −70 | 70 | 20 | 50 | 75 | 45 | 20 |