Definition: Net lending
Difference between changes in net worth due to saving and capital transfers and net acquisitions of non-financial assets (acquisitions less disposals of nonfinancial assets, less consumption of fixed capital). If the amount is negative it represents net borrowing (SNA 2008, § 10.28).
Net lending is defined as follows:
(a) Net saving plus capital transfers receivable minus capital transfers payable;
(b) The value of acquisitions less disposals of non-financial assets, less consumption of fixed capital (SNA 1993, § 10.30).
European Commission (Eurostat), International Monetary Fund (IMF), Organisation for Economic Co-operation and Development (OECD), United Nations (Statistics Division), World Bank, "System of National Accounts 2008", United Nations, New York, 2009