capital account

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Capital account

Net result of public and private international investment and lending activities.

Capital Account

A calculation of the amount of money coming into and going out of a country. The capital account is calculated by netting the public and private investments within the country with those the government and domestic companies are making outside the country. For example, one must net the foreign direct investment in the country with the FDI the government and businesses are making in other countries to come up with part of the calculation of the capital account. Other inputs into the capital account include (but are not limited to) bank accounts and changes in the amount of domestic and foreign holders of stocks, bonds, and currencies.

capital account

  1. 1the section of the NATIONAL INCOME ACCOUNTS that records INVESTMENT expenditure by government on infrastructure such as roads, hospitals and schools; and investment expenditure by the private sector on plant and machinery.
  2. the section of the BALANCE OF PAYMENTS
accounts that records movements of funds associated with the purchase or sale of long-term assets and borrowing or lending by the private sector.
References in periodicals archive ?
Despite the underlying complexity, this note argues that it is still possible to use the capital account to obtain a measure of exchange-rate pressure which provides more information than the current account alone.
Working capital account to make payments to commodity swap provider in the event of project participant default, and
In addition to the standard IPO and SEC registration considerations, the REIT organization, income, asset and distribution requirements and the book and tax capital account maintenance for the OP require special attention.
Because allocations of partnership profit or loss increase or decrease, respectively, the partners' capital accounts, and because the partnership will ultimately be liquidated in accordance with the partners' ending capital accounts, in all but the simplest of partnership arrangements, it is difficult to correctly draft safe-harbor allocations so that the partners' ending capital accounts achieve the partners' desired economic deal.
In contrast to current account liberalization, which is enshrined in the Articles of Agreement, the International Monetary Fund has no explicit mandate to promote capital account liberalization.
2036(a) there must be a significant nontax business purpose for the partnership's formation and the capital accounts should be maintained in a manner that would satisfy the regulations under Sec.
Putting aside errors and omissions in the data, the capital account surplus is necessarily equal to the current account deficit.
In the fourth year, the partnership earns $400 in operating income and allocates the first $300 to restore deficit balances in the capital accounts.
Separate from operating and capital accounts are the accounts of the state and local social insurance funds.
Testing of the theory is somewhat tricky, since to look at the issue empirically requires finding a reasonably lengthy time period when a sample of small economies simultaneously maintained open capital accounts.
With the introduction of QFII, China's capital account has become more open to portfolio flows in addition to the already robust FDI inflows, which is why China should gradually move to a flexible exchange rate.
capital account maintenance; liquidation according to capital accounts; and either deficit restoration obligations or qualified income offsets--then an allocation of a foreign tax expenditure proportionate to a partner's distributive share of the partnership income to which such taxes relate, including income allocated pursuant to section 704(c), will be deemed in accordance with the partner's interest in the partnership.

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