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of <h1>Report Non-Participating Preference Shares and Debentures at Nominal Value in Section III, Item 2.2 of FLAIR.</h1> Debt securities under portfolio investment include money market instruments, bonds, and other instruments invested in by non-resident investors, excluding those reported under specific foreign direct investment (FDI) and direct investment (DI) categories. Non-participating preference shares and debentures held by foreign investors without equity shares should be reported at nominal value in section III, item 2.2 (Bonds & Notes). This information is part of the Annual Return on FLA - Information Reporting (FLAIR) system, as outlined by FEMA as of July 21, 2021.
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