In case of item 4. Other Investment (section III), it is written that outstanding liabilities with foreign unrelated parties to be given. Please clarify what transactions are to be reported under the same?

Reporting of outstanding foreign liabilities: disclose financial liabilities to unrelated foreign parties in FLA returns; exclude domestic liabilities.

Reporting under Item 4 of the FLA return requires disclosure of all outstanding financial liabilities with unrelated foreign parties, including trade credit, loans, currency and deposits, and other receivable and payable accounts; domestic liabilities (even if in foreign currency) are excluded. Outstanding share application money received from a foreign investor who does not hold equity as on the reference date must be disclosed under Item 4 in Other receivable and payable accounts.