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<h1>Understanding FDI Reporting: Equity Over 10% as Liabilities, Under 10% as DI in Section III, Item 1.b.</h1> Foreign Direct Investment (FDI) in India involves Indian companies issuing shares to non-resident entities. If a non-resident holds 10% or more of the equity and participating preference shares, it is reported under FDI in India (Liabilities), Section III, item 1.b. If the holding is less than 10%, it is reported under item 2.b DI. The non-resident entity is termed the Direct Investor (DI), and the Indian company is the Direct Investment Enterprise (DIE). If the Indian company holds less than 10% equity in its DI company abroad, it is considered a reverse investment and reported under item 1.2.
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