Foreign investment and long term securities in the balance of payment accounts are recorded as

Foreign investment and long term securities in the balance of payment accounts are recorded as capital account transactions. Capital account transactions in the balance of payments refer to the purchase and sale of long-term assets, such as real estate and stocks, between a country and foreign entities. It also includes foreign direct investment, portfolio investment, and other investments that involve a long-term relationship between the investor and the recipient. These transactions are recorded in the capital account of a country's balance of payments, which measures the flows of financial assets and liabilities between a country and the rest of the world.