capital account


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Related to capital account: Financial account

capital account

n. the record which lists all basic assets of a business, not including inventory or the alleged value of good will.

References in periodicals archive ?
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.
Nevertheless, a big advantage for China is that Hong Kong provides an effective platform for launching these measures in an experimental manner without full capital account opening.
As stated above, when drafting safe-harbor allocations, the goal is to draft a set of allocations that will cause the partners' ending capital account balances to achieve a given economic deal and then to liquidate the partnership in accordance with those balances.
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.
Relaxing controls on the financial services industry and capital account convertibility presents a different test for authorities because much of the zone's activity will be paperbased, or electronic transactions, that will be much more difficult to monitor.
Countries with convertible currencies under their capital account let their currencies trade with few restrictions for investment purposes.
Subbarao s comments were in line with those of other Indian policymakers who have repeatedly said the capital account must be opened up only gradually.
Any successful solution will hinge on whether or not current holders of depleted capital accounts can legally retain some form of rights to any future earnings on corporates' 'legacy assets'", Matz said.
Indeed, TEI recommends that the Department consider reversing the default rule in order to treat payments for restrictive covenants as on capital account.
The parties did not properly maintain capital accounts.
A country's trade balance and its capital account are clearly very closely related.
This illustrates the fact that although the total current account deficit must equal the capital account surplus, the equivalence need not hold on a country-by-country basis.