OECD Benchmark Definition of Foreign Direct Investment : Third Edition

Description

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 operational guidance on how FDI data should be compiled to meet internationally agreed standards. It reviews the main statistical concepts and definitions of FDI, the valuation of FDI flows and stocks, and issues related to specific transactions and entities. Practical solutions are proposed and concrete examples are used wherever possible.  Read more... 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.