In BPM5, transactions to be recorded in FDI “comprise not only the initial transaction establishing the relationship between the investor and the enterprise but also all subsequent transactions between them and among affiliated enterprises, both incorporated and unincorporated” 2 . However, it is unclear to many compilers whether direct investment transactions should encompass other capital transactions between banks and non bank affiliated enterprises or between other non bank financial. BPM5, intermediaries and non financial intermediary affiliated enterprises. In addition, there seems to be some confusion in the coverage of other financial intermediaries