Reporting of Offshore Derivative Instruments requires phased implementation with monthly summary deadlines and delayed transaction wise uploads. ODI and PN reporting must use notional valuation and may split partially hedged instruments into separate rows identifying linked Indian securities and any unhedged portion. Issuers must link hedges where possible; FII to FII subscriptions must include the subscriber FII registration number. The end beneficial owner column must state the country. Monthly summaries will transition to the new format at the prescribed implementation point, detailed transaction annexures covering outstanding positions as of the cut off must be uploaded in the subsequent cycle with thereafter six month lag, and existing formats remain until implementation.