As a matter of principle, foreign direct investment statistics cover all enterprises in which direct investors have, directly or indirectly, a direct investment interest. The OECD Benchmark Definition of Foreign Direct Investment and the IMF Balance of Payments Compilation Guide describe the scope of enterprises, both directly and indirectly owned, that should be included in the definition. The OECD’s specification of this group of enterprises is referred to as the “Fully Consolidated System” (FCS)