Net lending is the net amount a unit or a sector has available to finance, directly or indirectly, other units or other sectors.
Net lending is the balancing item in the capital account. Net lending refers to a positive balance and net borrowing refers to a negative balance.
This balance is equal to gross savings plus net capital transfers and minus expenses made for accumulation purposes: Gross fix capital formation (GFCF), stock variations, net acquisitions of valuable objects and of non-financial non-produced assets (land, intangible assets, etc.).