資源，兼且該等資源在轉移後會被other economies without receiving立刻或短時間內消耗。例如一個經equivalent values in return. Examples濟體系的居民收取或支付予非居are workers remittances sent or民的勞工匯款，及該經濟體系的政received by residents to or from non-residents, and donations or gifts given府或居民給予或接受其他政府或or received by the government to or非居民的捐贈，屬此項的例子。

from other government or non-residents.

經常轉移的貸方帳目是用以抵銷Credit entries reflect offsetting entries因從其他經濟體系收到實質或金to the receipts of such real or financial融資源而產生的借方帳目。反過resources from other economies.來，借方帳目是用以抵銷因對其他Conversely, debit entries recorded areoffsets to the provision of such real and經濟體系提供實質或金融資源而financial resources to other economies.

產生的貸方帳目。

現金轉移一般歸類為經常轉移，除A cash transfer is classified as current非該筆現金是與購買或處置固定transfer except when it is linked to the資產有關連。例如一個移民海外的acquisition or disposal of a fixed asset.香港居民在移民時出售其在香港For example, if a Hong Kong migrantdisposes a real property in Hong Kong的物業，並帶同所得現金往其移民at the time of emigration and takes the的經濟體系，該筆現金將會被歸類cash so arising to the new economy he為資本轉移中的移民轉移。這稍後migrates, such cash will be classified會在有關資本及金融帳中敘述。

as migrant transfers under capitaltransfers which will be described laterunder Capital and Financial Account.實質資源的對外交易與及經常轉Current transfers, and transactions in移，對一個經濟體系在任何指定期real resources, have a direct and間內的消費模式，均會產生直接及immediate effect on an economy’s即時的影響。

pattern of consumption in any specifiedperiod.

（乙）資本及金融帳(b)Capital and Financial Account

資本帳

Capital Account

資本帳是用來量度資本轉移（主要The capital account measures external是債務減免及移民轉移）及非生產transactions in capital transfers (mainly／非金融資產（如專利及版權）的debt forgiveness and migrant transfers)對外交易。

and non-produced / non-financialassets (such as patents and copyrights).資本轉移是指固定資產的轉移或A capital transfer is a transfer of債務的減免。例如經濟體系甲於某ownership of a fixed asset or指定期間內向經濟體系乙提供貸forgiveness of a liability. For款，而稍後同意減免該貸款。該貸example, Economy A extends a loan toEconomy B in a given period, and later款的減免便會記錄為資本轉移。

on agrees to write off (‘forgive’) theloan. The forgiveness of such a loanis recorded under capital transfers.金融帳

Financial Account

金融帳是用以顯示一個經濟體系The financial account shows how an如何融資以進行其對外交易。帳內economy’s external transactions are的交易帳目可歸類為直接投資、有financed. Transactions in this account價證券投資、金融衍生工具、其他are classified into direct investment,portfolio investment, financial投資及儲備資產。

derivatives, other investment andreserve assets.（一）直接投資

直接投資是指一個經濟體系內的Direct investment refers to external某居民投資購買或設立在另一經investment in which an investor of an濟體系內的企業，兼且對該企業有economy acquires a lasting interest and持久利益或在管理方面具相當程a degree of influence or control overthe management of an enterprise度的影響力和控制權。

located in another economy.