Trade credits, borrowing and lend­ing transactions conducted between direct investors and direct investment enterprises, mutual acquisitions and disposals of debt securities issued by direct investors and direct investment enterprises, as well as other mutual assets and liabilities of direct investors and direct investment enterprises. Assets and liabilities vis-à-vis sister companies classified in the same direct investment group are also included.
The definition of the concept is consistent with Balance of Payments and International Investment Position Manual (6th edition) of the International Monetary Fund.