Definition: Capital transfer in kind

Category: ESA 1995

A capital transfer in kind consists of the transfer of ownership of an asset (other than inventories and cash), or the cancellation of a liability by a creditor, without any counterpart being received in return. http://ec.europa.eu/eurostat/product?code=CA-15-96-001&mode=view
Source:
Eurostat, "European System of Accounts - ESA 1995", Office for Official Publications of the European Communities, Luxembourg, 1996
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