The balance of payment is a statistical record of all the economic transactions between residents of the reporting country and residents of the rest of the world during a given time period. The usual reporting period for all the statistics included in the accounts is a year. However, some statistics that make up the balance of payment are published on a more regular monthly and quarterly basis. It reveals how many goods and services one country has exported and imported and whether it has borrowed from or lent money to the rest of the world. Besides, whether the central bank has increases or decreased its reserves of foreign exchange is reported in the statistics. It is important to note that citizenship and residency are not necessarily the same thing from the view point of balance of payment statistics. In addition, for the purpose of balance of payment reporting, the subsidiaries of a multinational are treated as being a resident in the country where they are located even their shares are in fact owned by domestic residents. While the international organizations, such as the International Monetary Fund, the World Bank, United Nations and so on, are treated as being foreign residents even though they may be located in the reporting country. Reported figures are normally in the domestic currency of the reporting country. Collecting statistics on every transaction between domestic and foreign residents is an impossible task. However, the authorities collect their information from the customs authorities, surveys of tourist numbers and expenditures, data on capital inflows and outflows from banks, pension funds, multinationals and investment houses. Information on government expenditures and receipts with foreign residents is obtained from local authorities and central government agencies. Such statistics are based on reliable sampling techniques and thus only an estimate of the actual transactions. With the reported statistics, the International Monetary Fund provides a set of guidelines for the compilation of balance-of-payment statistics published in its Balance of Payment Manual. Besides, the Fund also publishes the balance-of-payment statistics of all its member countries in a standardized format facilitating inter-country comparisons. These are presented in two publications: Balance of Payment Statistics Yearbook and International Financial Statistics. In an accounting sense, balance of payment always balances. Because it is based on the principle of double entry book keeping. Each transaction between a domestic and foreign resident has two sides: a receipt and a payment. And both sides are recorded in the balance-of-payment statistics. From the view point of the balance of payment statistics, citizenship and residency are______.

A. the same thing
B. hardly the same thing
C. maybe the same thing
D. almost the same thing