Cette directive classe les operations en capital selon le degre liberation en 4 listes : Les listes A et B couvrent les investissements directs, les mouvements des capitaux a caractere personnel, les credits a court terme lies a des transactions commerciales ou a des prestations de services auxquelles participe un resident, les transferts en execution de contrats d'assurance, l'acquisition de titres negocies en bourse.
The Directive breaks capital transactions down into four lists with differing degrees of libaralization : Lists A and B, which cover direct investments, personal capital movements, short-term credits linked to commercial transactions or provision of services in which a resident is participating, transfers in performance of insurance contracts and the acquisition of securities dealt in on a stock exchange.
