Overseas Direct Investment reporting: mandatory declarations, auditor certification and funding disclosures under ODI form compliance. Form ODI prescribes the reporting, declarations and auditor certification requirements for Indian parties making overseas direct investments under the FEMA regulations, including particulars of the investment route, purpose, capital structure, SPV status, permitted funding methods, disclosure of acquisition value and the definition of Financial Commitment, plus annual performance reporting, remittance reporting, and bank certifications for remittances, guarantees and disinvestment.