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            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

            Provisions expressly mentioned in the judgment/order text.

            <h1>Equity capital under direct investment covers foreign equity, in kind capital contributions, and reverse investment claims.</h1> Equity Capital under Direct Investment includes foreign equity in branches and shares in subsidiaries and associates (excluding non participating preference shares); capital contributions in kind such as machinery, land and buildings provided by a direct investor to a direct investment enterprise; and acquisitions by a direct investment enterprise of shares in its direct investor, characterised as reverse investment and counted as claims on the direct investor.

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