Snippets from the BPM6 Manual: Valuation

" 3.67 Market prices refer to current exchange value, that is, the values at which goods and other assets, services, and labors are exchanged or else could be exchanged for cash. Market prices are the basis for valuation in the international accounts. This section describes the general principles for valuation of flows and positions "

Paragraph 3.67, Page 40, BPM6

For more info :

Balance of Payments and International Investment Position Manual - Sixth Edition (BPM6)