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    <title>In case of 4. Other Investments (Section IV), it is written that outstanding claims on foreign unrelated parties to be given. Please clarify what transactions are to be reported under the same?</title>
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    <description>Report outstanding financial assets with foreign unrelated parties in the Annual Return on Foreign Liabilities and Assets, including trade credit, loans, currency and deposits, and receivable and payable accounts; domestic assets are excluded.</description>
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