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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 includes receivables, payables and non participating preference shares treated as debt.</h1> Other Capital under Direct Investment comprises outstanding liabilities and claims from borrowing and lending between direct investors and DIEs, and between DIEs with the same direct investor. It includes receivables and payables excluding equity and participating preference shares, and covers investment in debt securities, trade credits, financial leasing, share application money and comparable items. Non participating preference shares held by the direct investor are treated as debt securities and included in other capital for FEMA reporting.

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