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.
<div xmlns="http://www.w3.org/1999/xhtml"><p>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.</p><p>Reinvested earnings on foreign direct investment can be either positive or negative.</p><p>Reinvested earnings on foreign direct investment (D43) are equal to the net operating surplus of the foreign direct investment enterprise:</p><ul><li>plus any property incomes or current transfers receivable,</li><li>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.</li></ul></div>
