A transfer that is not reciprocal; a transfer of assets or services in one direction (a one-way transfer): either from an entity to its owners (whether or not in exchange for their ownership interests) (nonreciprocal transfer to owners) or nonowners-e.g., another entity (nonreciprocal transfer to nonowners), 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. A nonreciprocal transfer to nonowners is typically a transfer of nonmonetary assets for which no assets/ economic resources are received or relinquished in exchange. An example is donation or contributions extended to a third party.