capital account of the balance of payments - the balance of payments record or account is conventionally divided into the current account, or payments and receipts for immediate transactions, such as the sale of goods and rendering of services; and the capital account, or the money movements not immediately devoted to trade, such as investment. - The capital account is normally divided into long-term and short-term capital, the former relating to capital employed for investment purposes, the latter to bank advances, trade credit and the like. Long-term capital is again subdivided into direct investment capital, or capital employed for the establishment of commercial premises and industrial plant; and portfolio investment capital, or capital employed for the purchase of bonds and shares., maksebilansi osa, mis registreerib üle riigipiiride sooritatavate kapitalitehingute vooge