Definition: Other capital transfers

European System of Accounts (ESA)

Transfers other than investment grants and capital taxes which do not themselves redistribute income but redistribute saving or wealth among the different sectors or subsectors of the economy or the rest of the world. They can be made in cash or kind (cases of debt assumption or debt cancellation) and correspond to voluntary transfers of wealth (ESA 2010). 

Transfers other than investment grants and capital taxes which do not themselves redistribute income but redistribute saving or wealth among the different sectors or sub-sectors of the economy or the rest of the world (ESA 1995).
Source:
Eurostat, "European System of National and Regional Accounts - ESA 2010", Luxembourg, 2013
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