OFBV method sets market value of unlisted overseas equity by applying investor's equity share to DIE net worth. Valuation for unlisted overseas equity under the OFBV method equals the DIE's net worth multiplied by the investor's percentage equity. Net worth comprises paid-up equity and participating preference share capital plus reserves and surplus minus accumulated losses. For 1.b ODI reporting, claims on a Direct Investment Enterprise are calculated as (Item 3.3 / Item 3.2) * (Item 3.5 * Item 3.6) / 100000, using Items 3.2, 3.3, 3.5 and 3.6 from the 1.b ODI schedule.