It says in the solutions that the current account, capital account, financial account and net errors and omissions must sum to zero. Current account = +8,200 Capital account = 0 Financial account = ? Net errors and omissions = +20 So the financial account must be -8,220. The difference between this and part (iv) is the change in reserves (which is included in the financial account) and this is what part (vi) is all about.