Capital account

The capital account records capital transfers. Capital transfers refer to unilateral receipts and payments between residents and non-residents related to fixed capital formation.

The capital account mainly includes part of the transfers (receipts) from the European Union (EU) budget to the general government (receipts from structural funds other than the European Social Fund, and from the Cohesion Fund under the Community Support Frameworks). Identification  of EU transfers is based on information provided by the State General Accounting Office.

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