Annual Performance Report requirement remains separate from FLA filings and must be submitted where applicable. The Annual Performance Report (APR) for Overseas Direct Investment and the Annual Return on Foreign Liabilities and Assets (FLA) are distinct reporting obligations monitored by different departments; entities subject to both regimes must submit both returns independently, and submission of the FLA return does not exempt an entity from filing the APR as required under the Master Direction on Reporting under the Foreign Exchange Management Act.