The main items of capital account in India are:
1. Private Loans:
Foreign loans received by the private sector (credit item) and foreign loans repaid by the private sector (debit items).
2. Movements in Banking Capital:
Inflow of banking capital excluding the central bank (credit item); and outflow of banking capital excluding the central Bank (debit items).
3. Official Capital Transactions:
(i) Loans. Foreign loans and credits received by the official sector including the drawings from the IMF (credit item); and loans extended to the other countries as well as repurchase of the drawings from the IMF (debit item).
(ii) Amortization. Repayment of official loans by other countries (credit items); and repayment of official loans by home country (debit item).
(iii) Miscellaneous. All other official receipts including those of central bank (credit item); and all other official capital payments including those of central bank (debit item).
(iv) Reserve and Monetary Gold. Changes in the official foreign exchange holdings, gold reserves of the central bank and SDR holdings of the government, purchases from the IMF and similar other capital transactions ; all such receipts represent credit item and payments represent debit item.