Capital Account
/ˈkæpɪtl əˈkaʊnt/
Definitions
- (n.) A financial record that tracks a country's net international investment position, including foreign assets and liabilities, encompassing transactions such as investments, loans, and banking capital.
The country's capital account showed significant inflows of foreign direct investment last year.
- (n.) In corporate finance, an equity record reflecting contributions, withdrawals, and retained earnings of a partner or shareholder in a business entity.
The partner reviewed her capital account to verify the distribution of profits.
Forms
- capital account
- capital accounts
Related terms
See also
Commentary
The term spans both international finance and corporate equity contexts; clarity depends on the context in which it is used.
This glossary is for general informational and educational purposes only. Definitions are jurisdiction-agnostic but reflect terminology and concepts primarily drawn from English and American legal traditions. Nothing herein constitutes legal advice or creates a lawyer-client relationship. Users should consult qualified counsel for advice on specific matters or jurisdictions.