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The combined operating and capital accounts of state and local governments as reported in NIPA (prepared by the Bureau of Economic Analysis in the U.S.
The analysis of Section II suggests that a cross-sectional analysis of countries with open capital accounts should uncover three relationships that run counter to the conventional wisdom embodied in the literature referenced in Section I.
The capital account generally should reflect a partner's equity in the partnership.
QFII As a Major Step toward Capital Account Liberalization
The chart of accounts differs only for the equity accounts where we find a drawing account and a capital account for each partner.
Under this new method, a partnership liquidates not in accordance with partner capital accounts but, instead, in accordance with a negotiated distribution waterfall that reflects exactly the partners' economic deal.
Second, and closely related, countries should not wait to successfully complete all of these ambitious tasks before liberalizing their capital accounts. All of these steps are clearly beneficial and desirable, not only to reduce the risks from capital account liberalization, but also to strengthen overall economies and raise long-term growth rates.
The net-profit shrinkage would stem from the expected annulment of the favorable effects of the current tax-refund accounting scheme under which banks have been allowed to funnel into their capital accounts the amount of tax which they estimate would be refunded by the government in exchange for their bad-loan write-off efforts, it said.
AcSEC believes that the disclosure of material information, such as condensed information about the investment portfolio, dividend income, interest income, realized and unrealized gains or losses, and activities in partners' capital accounts, should be required for a fair presentation of financial statements of investment partnerships.
Under the targeted allocation approach, the $100 of gain is allocated to reduce the relative differences between the partners' target capital accounts and their partially adjusted capital accounts.
The remaining capital will be channeled into the capital accounts of some 50 U.S.
No capital account has a deficit after the quasi reorganization.

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