capital account

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  • noun

Words related to capital account

(economics) that part of the balance of payments recording a nation's outflow and inflow of financial securities

(finance) an account of the net value of a business at a specified date

References in periodicals archive ?
To the extent an event can establish a reliable FMV, it should be considered as a potential permissible or mandatory revaluation event, since a restated capital account adjusted to account for allocations of unrealized gain and loss items more accurately reflects the economic arrangement of the partners, based on the current FMV of the partnership's property.
In order to answer these questions, I have divided this paper into two main sections: first, a short overview of the historical trajectory of capital account policy in South Korea from the 1960s to the present day, and second, an attempt to explain the current shape of capital account policy with an explanatory variable that I have developed in the context of Latin America's political economy: national economic identity (Leiteritz 2012).
The apex bank is on course to advance the liberalisation of its capital account by encouraging funds and allowing foreign investors to participate in domestic mergers and acquisitions.
Finally, once operations commence, OP partner income allocations are complicated by the historical tax carry over basis of contributed property and partner capital accounts compared to newly revalued book capital accounts.
its use as an international medium of exchange); (2) capital account convertibility--the country's level of restrictions on inflows and outflows of financial capital.
Nevertheless, FDI inflows in June 2012 were partly offset by net outflows recorded in the other capital account amounting to US$28 million, a reversal from the US$19 million net inflows posted last year.
The biggest challenge for authorities will be to prevent companies from exploiting the zone, from inside or outside the area, because of the easier terms on capital account transactions, said economist Zhao Qingming.
While the currency is already convertible under China's current account, the broadest measure of trade in goods and services, the capital account, which measures inflows and outflows of different types of capital, is still closely managed by Beijing as it worries about capital flight and hot money inflows.
The Indian rupee is fully convertible on the current account, but only partially convertible on the capital account.
According to a copy of a "Discussion Framework" document produced by the Association of Corporate Credit Unions, corporates challenged the NCUA's interpretation of accounting rules that require corporates to impair investments based on future loss estimates, and, if actual losses aren't as high as estimated, they are prevented from applying earnings directly to capital accounts.
4(4), an amount paid or payable by the purchaser of the restrictive covenant would, unless a limited exception for amounts paid for employment income applies or one of two other elective provisions applies, be treated as being made on capital account.
Also, the transfer was for full and adequate consideration because (i) the transferors received interests in the LLC in proportion to the assets transferred; (ii) the transfers were credited to their capital accounts; (iii) capital accounts were adjusted for contributions and distributions; and (iv) liquidating distributions were to be based upon capital account balances.
Arithmetically, the company has a current account deficit and a capital account surplus, and thus has an "imbalance.
Saying that the current account deficit cannot rise indefinitely is equivalent to saying that the capital account surplus cannot rise indefinitely, since they are tautologically equal.