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          FEMA

          What constitute in the Debt Securities under Portfolio Investment Abroad, Section IV?

          Annual Return on FLA - Information Reporting (FLAIR) – Online Web Based Reporting System - As on July 21, 2021

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          Debt securities under Portfolio Investment Abroad include money market instruments and bonds, excluding separately reported ODI/DI entries, requiring FLAIR reporting. Debt securities under Portfolio Investment Abroad comprise money market instruments and bonds and other instruments held by a reporting company, included for Annual Return on FLA information reporting via the FLAIR online system, excluding instruments separately reported under ODI and DI entries in Section IV.
                            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                              Provisions expressly mentioned in the judgment/order text.

                                  Debt securities under Portfolio Investment Abroad include money market instruments and bonds, excluding separately reported ODI/DI entries, requiring FLAIR reporting.

                                  Debt securities under Portfolio Investment Abroad comprise money market instruments and bonds and other instruments held by a reporting company, included for Annual Return on FLA information reporting via the FLAIR online system, excluding instruments separately reported under ODI and DI entries in Section IV.


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