In the balance of payments, all items that cause domestic foreign exchange income are credited; Any item that causes domestic foreign exchange expenditure shall be debited.

In China's foreign direct investment, the borrower indicates the capital remitted by China's foreign direct investment and the domestic capital outflow between the parent company and its subsidiaries; Lenders indicate the withdrawal and liquidation of China, as well as the inflow of external capital between the parent company and its subsidiaries.

Similarly, in foreign direct investment in China, the lender refers to the investment of foreign investors in establishing foreign-invested enterprises in China, including equity capital, income reinvestment and other capital; The borrower indicated that the divestment and liquidation funds of foreign enterprises were remitted out of China.