OECD Benchmark Definition of Foreign Direct Investment Third Edition
Recording comprehensive, comparable and up-to-date statistics on Foreign Direct Investment (FDI) is a prerequisite for economic analysis and policy making. The Third Edition of the OECD Benchmark Definition, fully consistent with the IMF Balance of Payments Manual, Fifth Edition, provides operationa...
Autor principal: | |
---|---|
Autores Corporativos: | , , , |
Formato: | Libro electrónico |
Idioma: | Inglés |
Publicado: |
Paris :
OECD Publishing
1996.
|
Edición: | Third Edition |
Materias: | |
Ver en Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009705251406719 |
Tabla de Contenidos:
- I. INTRODUCTION
- II. MAIN CONCEPTS AND DEFINITIONS
- 1. Foreign direct investment
- 2. Foreign direct investor
- 3. Direct investment enterprise
- 4. Subsidiaries, associates and branches
- III. VALUATION OF STOCKS AND FLOWS
- 1. Stock components
- 2. Assets
- 3. Income
- 4. Capital flows
- 5. Inter-company flows
- IV. COUNTRY AND SECTORAL ANALYSIS
- 1. Identifying host and home countries
- 2. Industry sector classification
- V. SPECIAL TRANSACTIONS
- 1. Acquisitions
- 2. Loan guarantees
- 3. Leasing
- 4. Construction
- 5. Exploration of natural resources
- VI. SPECIAL ENTITIES
- 1. Financial intermediaries
- 2. Insurance companies
- 3. Shipping companies
- 4. Offshore companies
- 5. Special purpose entities
- 6. Nominees
- VII. ACCOUNTING PRACTICES
- VIII. REPORTING METHODS
- 1. Reporting requirements
- 2. Reporting year
- 3. Surveys
- 4. Small- and medium-sized enterprises
- Annexes
- -1. Alternative Methods of Recording Foreign Direct Investment
- 2. Germany’s Survey of Direct Investment Assets
- 3. Special Purpose Entities
- 4. Recording Specific Transactions
- 5. Council Recommendation on Revision of the OECD Benchmark Definition of Foreign Direct Investment
- Notes and References