Balance of Payment (BPM6) - Direct Investment: how to record I have a question related to recording in BOP
Let say we have two countries:

DOMES (domestic country)
EXT (external country)

a company in EXT invest a new factory in DOMES. I don't know how this would be record in BOP
I know that one side of transaction is recorded under:

FINANCIAL ACCOUNTS // DIRECT INVESTMENT // Net Incurrence of Liability // Equity and Investment fund shares // quity other than reinvestment of earnings (3AA100 L AA)

but I don't know where is the other side will be recorded.
Thank you
Phan
Assuming country EXT builds a factory in DOMES: 

For country DOMES: this is direct investment liability
For country EXT: this is direct investment asset