Direct foreign investment (AF.m)
7.66 . Direct investment consists of financial assets, not physical capital, because
the direct investment enterprise is a corporation or quasi-corporation resident
in another country. Financial assets and liabilities that constitute direct
investment are to be recorded according to the nature of the financial assets in
the categories shares and other equity, loans, and other accounts
receivable/payable. The amounts of direct investment included within each of those
categories should be recorded separately as a memorandum item.