According to the asset/liability principle, financial transactions included in direct investments are presented according to the data given in the balance sheet of the reporting entities either as assets from abroad or as liabilities to abroad. The asset/liability principle does not take into consideration reverse investments, which are included in direct investment according to the directional principle. Direct investments are recorded in the balance of payments according and international investment position to the asset/liability principle.
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Validity of the definition
- Valid until (31 December 2078)