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 ?
A deputy chief of the central bank of China has said that the apex bank will push ahead with the opening of a capital account.
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.
the distribution waterfall) is drafted, the partnership's allocations are then drafted to force the income or loss over the life of the partnership to be allocated so that each partner's ending capital account balance equals what it must be to allow the partnership to liquidate in accordance with the distribution waterfall, while simultaneously ensuring that each partner's ending capital account balance is reduced to zero as a result of the final partnership liquidating distribution (i.
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.
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.
As a result, even payments that are clearly capital in nature and generally treated as on capital account under current law would default to income account treatment.
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.
This might be accomplished by allowing donees the unrestricted ability in sell or convert their interests, or a limited right to withdraw income or part of their capital account.
Putting aside errors and omissions in the data, the capital account surplus is necessarily equal to the current account deficit.
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.
The government channeled 12 billion yen into the bank's capital account in January last year to replenish the bank's depleted capital base, but it has remained unable to revive its net profitability.
Taxpayer inherited a partnership interest with a negative capital account.