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of <h1>Understanding Equity Capital in Direct Investment: Key Contributions and Reverse Investment Explained</h1> Equity Capital under Direct Investment refers to foreign equity in branches and all shares, excluding non-participating preference shares, in subsidiaries and associates. It includes contributions like machinery, land, and buildings provided by a direct investor to a Direct Investment Enterprise (DIE) through equity participation. Additionally, it encompasses the acquisition of shares by a DIE in its direct investor company, known as reverse investment, which represents claims on the direct investor.
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