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...

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Detalles Bibliográficos
Autor principal: Organisation for Economic Co-operation and Development.
Autores Corporativos: Organisation for Economic Co-operation and Development (-), OECD Group of Financial Statisticians Content Provider (content provider), Organisation for Economic Co operation and Development Content Provider, Organisation for Economic Co-operation and Development Committee on International Investment and Multinational Enterprises. Content Provider
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