Which of the following statements is/are correct regarding the Foreign Exchange Management (Overseas Investment) Directions, 2022?

1. Investments in units of any investment fund overseas are considered as Overseas Portfolio Investment (OPI).
2. Unlisted Indian entities can make OPI in units issued by an investment fund or vehicle set up in an IFSC.
3. Investments in 10% or more of the paid-up equity capital of a listed foreign entity is considered as Overseas Direct Investment (ODI).