The major components of the capital account are:
- capital transfers, and
- acquisition/disposal of non-produced, non- financial assets.
Capital transfers consist of those involving transfers of ownership of fixed assets; transfers of funds linked to, or conditional upon, acquisition or disposal of fixed assets; or cancellation, without any counterparts being received in return, of liabilities by creditors. This item does not cover land in a specific economic territory.
Capital transfers include two components: (i) general government, subdivided into debt forgiveness and other, and (ii) other, subdivided into migrants' transfers, debt forgiveness, and other transfers