External liabilities and assets reporting: provide end March figures, using internal assessment where overseas accounting periods differ for annual return. Companies must report outstanding external liabilities and assets as of end March for the previous and latest year in the Annual Return on foreign liabilities and assets. If an overseas subsidiary's or joint venture's accounting period differs from the reference end March date, the required end March figures must be furnished on an internal assessment basis, by internally adjusting or estimating the overseas entity's positions as of end March for the Return.