The Capital account covers all transactions that involve the receipt or payment of the capital account. It covers the Acquisitions/disposals of non-produced non-financial assets and capital transfers. The capital account together with the current and the financial accounts forms the Balance of Payments (BoP). It is either expressed as % of GDP or in million of national currency. The financial flows are marked as a credit, a debit or a balance. The indicator is based on the Balance of Payments (BoP) data reported to Eurostat by the EU Member States. Definitions are based on the IMF's Sixth Balance of Payments Manual (BPM6).