A nonreciprocal transfer that an entity conducts with its owners (equity holders). It is a transfer of assets or services in one direction (a one-way transfer): from an entity to its owners (whether or not in exchange for their ownership interests) or the other way around (in an opposite direction). An example of nonreciprocal transfer to owners is re-acquisition by an entity of its outstanding stock.

Other examples of nonreciprocal transfers with owners include such as: dividends-in-kind, split-ups, spin-offs and non-monetary assets exchanged for common stock.