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    <title>If the company has not received any inward FDI / made overseas investment in the latest year, do they need to submit the FLA Return?</title>
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    <description>Where an entity has no fresh inbound foreign investment or new overseas direct investment in the latest year but continues to show outstanding FDI or ODI on its balance sheet, it remains subject to the annual reporting obligation to file the FLA return each year by the prescribed due date while any such outstanding FDI or ODI continues to be reflected in its financial statements.</description>
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      <description>Where an entity has no fresh inbound foreign investment or new overseas direct investment in the latest year but continues to show outstanding FDI or ODI on its balance sheet, it remains subject to the annual reporting obligation to file the FLA return each year by the prescribed due date while any such outstanding FDI or ODI continues to be reflected in its financial statements.</description>
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