Balance of international payments is an overall statement of one nation's economic transactions compared with that of other nations, including current and capital accounts.
1) that指代的是什么,如果是overall statement的话,那么是不是应该为other nations' ?
2) including的逻辑主语是an overall statement, 那在这句话中,including修饰an overall statement作非限制性定语,还是修饰动词compare作状语呢?