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) (non-reciprocal transfer to owners) or nonowners-e.g., another entity (non-reciprocal transfer to nonowners), or the other way around (in an opposite direction).

An example of non-reciprocal transfer to owners is re-acquisition by an entity of its outstanding stock. A non-reciprocal transfer to nonowners is typically a transfer of non-monetary assets for which no assets/ economic resources are received or relinquished in exchange. An example is donation or contributions extended to a third party.