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    <title>In case where overseas company (DIE) is unlisted, how can we calculate the market value of overseas equity investment using OFBV method under 1.b ODI of Section IV?</title>
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    <description>Valuation for unlisted overseas equity under the OFBV method equals the DIE&#039;s net worth multiplied by the investor&#039;s percentage equity. Net worth comprises paid-up equity and participating preference share capital plus reserves and surplus minus accumulated losses. For 1.b ODI reporting, claims on a Direct Investment Enterprise are calculated as (Item 3.3 / Item 3.2) * (Item 3.5 * Item 3.6) / 100000, using Items 3.2, 3.3, 3.5 and 3.6 from the 1.b ODI schedule.</description>
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    <pubDate>Tue, 03 Dec 2024 14:33:00 +0530</pubDate>
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      <description>Valuation for unlisted overseas equity under the OFBV method equals the DIE&#039;s net worth multiplied by the investor&#039;s percentage equity. Net worth comprises paid-up equity and participating preference share capital plus reserves and surplus minus accumulated losses. For 1.b ODI reporting, claims on a Direct Investment Enterprise are calculated as (Item 3.3 / Item 3.2) * (Item 3.5 * Item 3.6) / 100000, using Items 3.2, 3.3, 3.5 and 3.6 from the 1.b ODI schedule.</description>
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