FDI reporting must use country of immediate investor; disclose non-resident ultimate holding company receivables under Other capital. FDI entries in the FLA Return are to be reported by the country of the immediate investor that directly holds the Indian investment. Separate receivables and payables with a non-resident ultimate holding company must be disclosed under the Other capital component of the DI schedule in the FLA Return, rather than being reallocated to the ultimate parent's country for FDI reporting purposes.