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Transfers, in which the ownership of an asset is transferred between sectors or which obliges one or both parties to acquire, or dispose of an asset, i.e. net transfers between sectors that are not considered current transfers. Irrespective of being in cash or in kind, capital transfers should lead to a corresponding change in financial or non-financial assets shown in balance sheets for one or both parts involved in the transaction. Most important among capital transfers are capital taxes and investment grants.