Capital account and financial account
The second section of the balance of payments consists mainly of articles which reflect the movement of capital and financial instruments, in particular, take into account the direct and portfolio investment. In this section affect trade credits and advances to and borrowed, loans, and loans to and borrowed, cash, foreign currency, the balances on current accounts and deposits, arrears, including arrears on commodity supplies on the basis of intergovernmental agreements; modified debt Uncollected timely export of currency and ruble-denominated revenues and outstanding import advance.