which country has the largest capital account 
as of 2023 the netherlands has the largest capital account with a surplus of 112 5 million the countries following the netherlands are spain france italy and romania 4the bottom linethe balance of payments which records all of the transactions a country makes with other countries in a specific period consists of the capital account and the current account the capital account looks at the net changes in assets and liabilities which provides insight into whether foreign nations are purchasing more of a country s assets surplus or if domestic buyers are spending more on the assets of other nations deficit 