Annual Return on Foreign Liabilities and Assets: entities with FDI must report foreign assets and liabilities in their balance sheets. Entities that have received foreign direct investment or made overseas investments and therefore hold foreign assets and/or liabilities in their balance sheets are required to submit the Annual Return on Foreign Liabilities and Assets. This filing obligation encompasses companies, limited liability partnerships and other entities such as SEBI-registered alternative investment funds, partnership firms and public-private partnerships that reflect foreign investments or liabilities.