Components of Capital Account of Corporations

11 - Net saving

Net operating surplus plus net property income less property income paid equals primary income. Primary income plus current transfers received less current transfers paid equals disposable income. Disposable income equals net saving.

12 - Consumption of fixed capital at replacement cost

13 - Net capital transfers received

14 - Gross saving and capital transfers

15 - Capital acquisitions

16 - Net lending or net borrowing