Full text: Capital Gains in Economic Theory and National Accounting

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1 CONSUMPTION - INCOME ACCOUNT 
1. Consumption 
2. Personal saving gross of 
consumer's credit and realised 
capital gains (5.1) 
2 CORPORATE INCOME ACCOUNT 
1. Dividends 
2. Retained profits 
net of tax (5.2) 
3 CONSUMER’S CREDIT ACCOUNT 
1.Consumer's credit (1.2) 
CAPITAL GAINS ACCOUNT 
1. Capital Gains of 
households (1.1) 
2. Capital gains of 
corporations (2.2) 
5 INVESTMENT - SAVING ACCOUNT 
1. Private investment 
2. Consumer’s credit (3.1) 
3. Capital gains creating 
spending on assets (4.1) 
4. Budget deficit 
1. Disp.personal income 
2. Consumer's credit (3.1) 
3. Realised capital gains 
net of tax (4.1) 
1. Gross profits 
2. Realised capital gains 
net of tax (4.1) 
1.Consumer’s credit (5.2) 4 
1.Capital gains creating 
spending on assets (5.3) 
1. Personal saving gross of 
consumer’s credit and 
capital gains (1.2) 
2. Corporate retained 
gross profits gross 
of capital gains (2.2) 
4 REALISED 
3.Foreign balance deficit.
	        

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