www.tariffnumber.com www.tariffnumber.com
Search
Heart for Ukraine
  • Customs offices
  • Customs duties
  • Abbreviations
  • Changes
  • Services
    Export declaration Customs training Download
  • Startseite >
  • Abbreviations >
  • C >
  • Capital account (SNA)

Definition: Capital account

SNA

The purpose of the capital account is to record the values of the non-financial assets that are acquired, or disposed of, by resident institutional units by engaging in transactions and to show the change in net worth due to saving and capital transfers. The transactions may be either with other institutional units, both resident and non-resident, or internal transactions in which units retain products that they have produced themselves for use as capital formation (SNA 2008, § 10.2).

The purpose of the capital account is to record the values of the non-financial assets that are acquired, or disposed of, by resident institutional units by engaging in transactions and to show the change in net worth due to saving and capital transfers. The transactions may be either with other institutional units, both resident and non-resident, or internal transactions in which units retain for their own use assets that they have produced themselves (SNA 1993, § 10.20).
Source:
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
Created:
2005-10-12
Updated:
2019-05-10

Search box

Search
www.tariffnumber.com

DE EN FR

About us

Home
About us
Contact
NFTs, fundraising and charity

Information

Combined Nomenclature
Abbreviations
Embargo
Classifications

Services

Download
Customs training
Advertise
API
Sign in
Imprint Privacy Policy Cookie-Policy