Term:
Reinvested earnings and undistributed branch profits
Definition:
Reinvested earnings and undistributed branch profits comprise direct investors’ shares in proportion to equity held of earnings that foreign subsidiaries and associated enterprises do not distribute as dividends, and earnings that branches and other unincorporated enterprises do not remit to direct investors
Domain:
Finance
Source:
Report on the Survey of Implementation of Implementation of Methodological Standards for Direct Investment – IMF, OECD, March 2000 – Appendix II: Glossary of Foreign Direct Investment Terms.