Other capital classification in ODI clarifies inclusion of non equity claims and liabilities and their reporting scope. Other capital for ODI reporting comprises non equity claims and liabilities of the Indian reporting company reported at nominal value, including trade credit, loans, debentures, non participating share capital and other accounts receivable and payable. Item 1.b (section IV) covers such claims with the direct investment enterprise (DIE); item 2.b covers like liabilities with non resident companies where the Indian company holds less than ten percent equity and with indirect related parties such as fellow enterprises, ultimate parents or group companies.