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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>Other Capital under Direct Investment defined to include receivables, payables and non participating preference shares treated as debt.</h1> Other Capital for direct investment covers outstanding receivables and payables between direct investors and DIEs and among DIEs with the same direct investor, excluding equity and participating preference shares; it includes borrowing and lending, debt securities, trade credits, financial leasing, and share application money, and treats non participating preference shares as debt securities to be reported under Other Capital.

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