Equity capital under direct investment covers foreign equity, in kind capital contributions, and reverse investment claims.

Equity Capital under Direct Investment includes foreign equity in branches and shares in subsidiaries and associates (excluding non participating preference shares); capital contributions in kind such as machinery, land and buildings provided by a direct investor to a direct investment enterprise; and acquisitions by a direct investment enterprise of shares in its direct investor, characterised as reverse investment and counted as claims on the direct investor.

---

---

---