Final answer:
The opening balance of your most recent statement should be the same as the closing balance of your last statement, reflecting all the transactions that have occurred.
Step-by-step explanation:
The opening balance on your most recent statement should equal the closing balance of your last statement. This is because all the transactions that occurred between the two statements will be reflected in these numbers. The closing balance from one period becomes the starting point for the next and is therefore the first number under the Balance for the new period. When you sum up your columns for Exports, Imports, and Balance, the final balance number you get is your current account balance, reflecting all the transactions that have taken place.