Financial transactions cover the borrowing and lending of funds, including debt securities and trade credits, between direct investors and their affiliated enterprises and fellow companies in the same enterprise group. These transactions are recorded under intercompany claims and liabilities. We apply a threshold when we define direct investment enterprises based on Regulation No.235/2013 Coll (§ 3): http://www.cnb.cz/en/statistics/cnb_statistics_regulations/pnormy_stat/index.html 