(plural foundries) 1  A facility that melts metals in special furnaces and pours the molten metal into molds to make products. Foundries are usually specified according to the type of metal dealt with: iron foundry, brass foundry, etc. 2  The act, process, or art of casting metals; founding.
Funds raised by issuing shares in return for cash or other considerations. The amount of share capital a company has can change over time because each time a business sells new shares to the public in exchange for cash, the amount of share capital will increase.
BREAKING DOWN 'Capital Account'. The capital account includes foreign direct investment (FDI), portfolio and other investments, plus changes in the reserve account. The capital account and the current account together constitute a nation's balance of payments. national account that shows the net change in asset ownership for a nation. The capital account is the net result of public and private international investments flowing in and out of a country.