Direct Investment Enterprise reporting: include all purchases and sales (goods and services) from the profit and loss account. Report in items 3.7, 3.7.1, 3.8 and 3.8.1 all purchases (capital and revenue) and all sales of Direct Investment Enterprises abroad for the reference year, including goods and services, with amounts taken from the profit and loss account; capture all foreign purchases and sales, including imports and exports, from the P&L for reporting in Section IV of the FLA Annual Return (FLAIR).