(1) Capital account. Capital account includes capital transfer and transactions of non-productive and non-financial assets. Capital transfer mainly includes fixed assets transfer, debt relief, immigration transfer and investment donation. The transaction of unproductive and non-financial assets refers to the transfer of ownership of tangible assets (land and underground resources) and tangible assets (patents, copyrights, trademarks, distribution rights, etc.). ) is not produced.
(2) financial accounts. Financial accounts record changes in an economy's external assets and liabilities, including direct investment, securities investment, other investments and reserve assets. Direct investment is an investment that investors seek to gain an effective voice in operating enterprises outside their own countries. Financial account securities investment includes equity securities and debt securities. Other investments refer to all financial transactions except direct investment and securities investment, including trade credit, loans, money and deposits, and other assets and liabilities. Reserve assets refer to the external assets owned by the central bank and other monetary authorities, including monetary gold, foreign exchange, special drawing rights and reserve positions in the International Monetary Fund.