Reinvested earnings on foreign direct investment

Définition

Reinvested earnings on foreign direct investment (D43) are retained earnings, treated as if they were remitted to foreign direct investors in proportion to their ownership of the equity of the enterprise and then reinvested by them by means of additions to equity in the financial account.
Reinvested earnings on foreign direct investment can be either positive or negative.
Reinvested earnings on foreign direct investment (D43) are equal to the net operating sur­plus of the foreign direct investment enterprise:
plus any property incomes or current trans­fers receivable,
minus any property incomes or current trans­fers payable, including actual remit­tances to foreign direct investors and any current taxes payable on the income, wealth, etc., of the foreign direct invest­ment enterprise.