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CAPITAL ACCOUNT – ESA

Statistics Directorate    
French Equivalent: Compte de capital - SEC

Definition:
The capital account records acquisitions less disposals of non-financial assets by resident units and measures the change in net worth due to saving (final balancing item in the current accounts) and capital transfers.

Context:
The capital account makes it possible to determine the extent to which acquisitions less disposals of non- financial assets have been financed out of saving and by capital transfers. It shows a net lending corresponding to the amount available to a unit or sector for financing, directly of indirectly, other units or sectors, or a net borrowing corresponding to the amount which a unit or sector is obliged to borrow from other units or sectors.

Source Publication:
ESA, par.8.46-8.47 [III.1].

Cross References:
Capital account – SNA

Version Indicator: ESA

Statistical Theme: National accounts

Created on Tuesday, September 25, 2001

Last updated on Monday, March 03, 2003