Annual return on foreign liabilities and assets requires Indian companies to report cross border exposures, valuation methods, and submit annually. Annual return on foreign liabilities and assets requires resident Indian companies to report cross border financial positions as at end March for previous and latest years, covering identification, financial details (paid up capital, non resident holdings, P&L, reserves), Foreign Liabilities (FDI split by 10% and <10%, portfolio and other capital), and Foreign Assets (ODI, portfolio assets). Valuation rules mandate market value for listed instruments, OFBV for unlisted equity, nominal value for non traded debt, use of end March exchange rates, and electronic submission to the Reserve Bank with confidentiality of company wise data.