Because of the accounting techniques used,the balance of payments shows that debits equal credits only if exports equal imports.

Balance of Payments

A record of all financial transactions made between consumers, businesses, and the government in one country with others.

Accounting Techniques

Methods or principles employed in managing and reporting financial information and transactions.

Exports Equal Imports

This term refers to a situation in balance of trade where the value of a country's exports equals the value of its imports.