Assertion: capital account | /r/CapableOf | record transaction
Facets:
value: as against it
type: OTHER
value: between a domestic and foreign resident
type: OTHER
Source sentences:
text: The capital account records all transactions between a domestic and foreign resident that involves a change of ownership of an asset.
text: As against it, capital account records transactions relating to purchase and sale of foreign assets and foreign liabilities during a year.