Other capital classification: non equity liabilities require FDI reporting by investor relationship under FEMA guidance. Other capital comprises liabilities and claims at nominal value, excluding equity and participating preference shares, such as trade credit, loans, debentures, non participating share capital and other receivables/payables. Reporting is divided by investor relationship: amounts with direct investors holding more than ten percent equity are reported under the direct investor column, while amounts with non resident investors holding less than ten percent equity and with indirect related parties (fellow enterprises, ultimate parents or group companies) are reported under the direct investment/related party column for Annual Return on FLA and FEMA reporting.