The increase in foreign investment under the balance of payments (equivalent to the central bank's cash flow statement) (that is, foreign exchange inflows) is credited. Debit is not included. Is the debit-credit relationship or bookkeeping method in the balance of payments confused with similar bookkeeping methods in the balance sheet of the central bank or general enterprise accounting? Supplement: According to your example, the corresponding balance sheet of the central bank is recorded as: the borrower's foreign investment (due to the decrease of foreign assets) and the lender's foreign exchange reserves (due to the increase of foreign exchange reserves).