The survey of foreign assets and liabilities of enterprises in Nigeria was conducted in 2015 to determine the stock of foreign assets/liabilities of Nigerian enterprises as at end 2014. The survey collected relevant information from 740 enterprises while the analysis of survey data was done based on the recipient sectors as well as country of origin of the investments. Survey returns showed that total private foreign liabilities as at end-2014 was N15, 046.07 billion, down by 1.4 per cent from its level in 2013. Of this total, 99.8 per cent came in the form of foreign direct investments, while foreign portfolio investments and other capital flows accounted for 0.04 and 0.21 per cent, respectively. About 43.0 per cent of the total foreign liabilities originated from Europe, while 24.8 per cent and 11.8 per cent originated from Asia, and the Middle East, respectively. The manufacturing sector was the highest recipient sector of foreign investment as it attracted 42.8 per cent of the total foreign capital stock, followed by the extractive sector (40.1 per cent). The stock of outward investments as at end-2014 was N965.83 billion, representing a decline of 29.3 per cent below its level in 2013. The decline was largely accounted for by the 40.0 per cent drop in foreign assets holding of the extractive sector. European (56.7 per cent) and North Atlantic and Caribbean (31.5 per cent) countries were the preferred investment destination for Nigerian investors as the regions jointly attracted about 88.2 per cent of total private capital outflows from Nigeria, while African countries received N25.43 billion (or 2.6 per cent).