While the static-capacitance matrix is always symmetric and thus an even function of the magnetic field, the dynamic-capacitance matrix of multiterminal samples obeys in general only the weaker Onsager-Casimir symmetry relations. Our results are in accordance with recent experimental observations of asymmetric dynamic capacitances in quantized Hall systems. We predict quantization of the four-terminal resistances of an insulating Hall sample. ͓S0163-1829͑97͒51204-5͔ Symmetry relations play an important role in both theoretical and experimental physics. In mesoscopic conductors, microreversibility coupled with the ͑irreversible͒ thermodynamics of electron reservoirs leads to conductances which obey the Onsager-Casimir 1 reciprocity relations under magnetic-field reversal. A manifestly symmetric formulation of the dc-transmission approach to electrical conductance 2-4 proved to be close to experimental reality 5 and has been applied to a wide range of problems 6 including the quantized Hall effect. 7 In this paper we are concerned not with stationary dc-transport but with the magnetic-field symmetry of the dynamic-capacitance matrix for arrangements of conductors which couple purely capacitively. In contrast to the dcconductances, the static-capacitance matrix can be obtained from thermodynamic potentials. As a consequence, the static-capacitance matrix is symmetric and all elements of the capacitance matrix are even functions of the magnetic field. Clearly, as we increase the frequency the capacitances themselves become frequency dependent. A thermodynamic description becomes invalid and the symmetry under magnetic-field reversal might be weakened. Below we show that the dynamic-capacitance matrix is in general not an even function of the magnetic field but obeys only the weaker Onsager-Casimir reciprocity symmetry. This result is in agreement with a recent experiment by Sommerfeld et al. 8 Linear electrical transport is characterized by a quadraticadmittance matrix G ␣ with a dimension equal to the number of contacts which are connected to the sample under investigation. The Fourier amplitudes, ␦I ␣ , of the current through contact ␣ are then related to the Fourier amplitudes of the voltage oscillation, ␦V  exp(Ϫit), at contact  byThe Onsager-Casimir symmetry relations require that the admittance matrix at a given magnetic field is equal to the transposed-admittance matrix at the reversed magnetic field:The requirements of current conservation and of invariance against a global voltage shift ͑gauge invariance͒ imply the additional sum rules ͚ ␣ G ␣ ϭ͚  G ␣ ϭ0. 9 As a consequence, the admittance of a two-terminal sample is determined by a single-scalar admittance and is thus an even function of the magnetic field B. An asymmetric conductance, on the other hand, requires at least a three-terminal sample. While asymmetric dc conductances are well established, 5,6 the investigation of an asymmetric ac response is relatively new. Two years ago, Chen et al. 10 reported on an asymmetric capacitance of a gate clo...