TaxTMI 
TaxTMI 
Annual return on Foreign Liabilities and Assets
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....or Win 98/ 2000 / ME / XP or below version of Ms office. Click on the "Enable Macro" button while opening the file. -- For 2007 / 2010 or above version of Ms office. Click on the "Option" button just below the menu bar as shown in snap shot below. - If you are unable to run the macro, please re-open the file and enable the macro. Click on 'View buttons' below if you want to see the form or click on 'Start filling the form' button to fill the form. View Button Note: You can only view the form using view buttons. Click on 'Start filling the form >>' button to fill the form. Sheet: SEC-I Section I (Identification Particulars) Y Y Y Y Y Y Y Y #VALUE! #VALUE! 1. Name and Address of the Indian Company: Y Y Y Y #VALUE! Name of the Company:....
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....ported for all the reference period, i.e. Previous March and Latest March. If reporting period is different from Account Closing Period, then information should be given on internal assessment. Block 1A: Total Paid- up Capital of Indian Company: Item #VALUE! End-of March Y Y Y Y Number of Shares in actual Amount in Rs lakh Number of Shares in actual Amount in Rs lakh 1.0 Total Paid-up Capital (1.0 = 1.1 + 1.2) 0 0 0 0 1.1 Total Equity & Participating Preference Share capital (1.1 = 1.1(a) + 1.1(b)) 0 0 0 0 (a) Ordinary/Equity Share* (b) Participating Preference Share 1.2 Non-participating Preference Share# 2.0Non-resident Holdings (at face value in Rs lakh) 2.1 Equity & Participating Preference share capital (Sum of item-1 to item-12) 0 0 0 0 1 Individuals 2 Companies 3 Foreign Institute Investors (FIIs) ....
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....re single foreign direct investor holding is more than 50% in total equity (i.e. If reporting Indian company is subsidiary of foreign company). Item Amount in Rs lakh (During the year) #VALUE! #VALUE! 5.1 Domestic Sales 5.2 Exports 5.3 Total Sales (= 5.1+ 5.2) 0 0 5.4 Domestic purchase 5.5 Imports 5.6 Total Purchase (= 5.4 + 5.5) 0 0 Sheet: SEC-III Section III (FOREIGN LIABILITIES) CARE: Information should be reported for all the reference period, i.e. Previous March and Latest March. If reporting period is different from Account Closing Period, then information should be given on internal assessment. 2. Investments made in India: (i) In case of listed companies, equity should be valued using share price on closing date of reference period. (ii) In case of unlisted companies, Own Fund of Book Value (OFBV) Method should be used. Bloc....
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....nt) 2 2.0 Other Capital (= 2.1-2.2) # 0 0 2.1 Liabilities to Direct Investor 2 -Select- 2.2 Claims on Direct Investor 2 -Select- Note: (i) If the information is to be furnish for more than one country, then use the ADD button for inserting the additional Block. (ii) #: Other capital, item 2.1 & 2.2 of Block-2B includes all other liabilities and claims at Nominal value, except equity and participating preference shares, (i.e. trade credit, loan, debentures, Non-participating share capital, other accounts receivable and payables etc.) of Indian reporting company with non-resident investors holding less than 10 per cent equity and related parties. 2C. Portfolio Investment in India (i) Please furnish here the outstanding investments by non-resident investors, other than those made under Foreign Direct Investment Scheme in India (i.e. other than those reported in Block-2A & Block-2B). Portfolio Investment Equity & Participating Preference share capital holding per cent as at the end of Y Y Y Y (%) Amount in Rs lakh as at the end of #....
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....currency against Indian Rs should be given as on closing date of reference period. Block-4: Direct Investment Abroad under Overseas Direct Investment (ODI) Scheme. Block-4A: Direct Investment Abroad (10% or more equity holding). Please furnish here the market value of outstanding investments in DIE, made by your company under the ODI Scheme, in each of which your company hold 10% or more equity shares on the reference date. 1 Name of the non-resident Direct Investment Enterprise (DIE) Type of Capital Country of non-resident DIE 4A Equity holding as at the end of Y Y Y Y (%) Amount in Rs lakh as at the end of #VALUE! March Y Y Y Y 1.0 Equity Capital (1.0=1.1-1.2) 0 0 1.1Claims on Direct Investment Enterprise -Select- 1.2 Liabilities to Direct Investment Enterprise (Reverse investment) 2.0 Other Capital (2.0=2.1-2.2) # 0 0 2.1 Claims on Direct Investment Enterprise 2.2 Liabilities to Direct Investment Enterprise Note: (i) If t....
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....curities (at Market Value) -Select- 2.0 Debt Securities (2.0=2.1+2.2) 0 0 2.1 Money Market Instruments (original maturity upto1year) -Select- 2.2 Bonds and Other instruments (original maturity more than 1year) -Select- Note: (i) Country wise consolidated information pertaining to each type of investment should be reported seperately. (ii) If the information is to be furnish for more than one country, then use the ADD button for inserting the additional Block Sheet: Select_Country SEC-IV AFGHANISTAN ALBANIA ALGERIA AMERICAN SAMOA ANDORRA ANGOLA ANGUILLA ANTIGUA AND BARBUDA ARGENTINA ARMENIA ARUBA ASIAN CLEARING UNION AUSTRALIA AUSTRIA AZERBAIJAN BAHAMA ISLANDS BAHRAIN BANGLADESH BARBADOS BELARUS BELGIUM BELIZE BENIN BERMUDA BHUTAN BOLIVIA BONAIRE, SINT EUSTATIUS AND SABA BOSNIA-HERZEGOVINA BOTSWANA BOUVET ISLAND BRAZIL BRITISH INDIAN OCEAN TERRITORY BRUNEI DARUSSALAM BULGARIA BURKINA FASO BURUNDI CAMBODIA CAMEROON REPUBLIC CANADA CANARY ISLANDS CAPE VERDE CAYMAN I....
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....ZERLAND SYRIAN ARAB REP. TAIWAN TAJIKSTAN TANZANIA THAILAND TIMOR-LESTE TOGO REPUBLIC TOKELAU TONGA ISLANDS TRINIDAD AND TOBAGO TUNISIA TURKEY TURKMENISTAN TURKS AND CAICOS ISLANDS TUVALU U.S.A. UGANDA UK VIRGIN ISLANDS UKRAINE UNITED ARAB EMIRATES UNITED KINGDOM URUGUAY US Pacific Islands US VIRGIN ISLAND UZBEKISTAN VANUATU VATICAN CITY ISLAND VENEZUELA VIETNAM WALLIS AND FUTUNA ISLANDS West Bank and Gaza Strip WESTERN SAHARA WESTERN SAMOA YEMEN YEMEN DEMOCRATIC REPB. YUGOSLAVIAN ZAIRE ZAMBIA ZIMBABWE Sheet: Template4 Block 3: Equity Capital, Free Reserves & Surplus of Direct Investment Enterprise Abroad. Name of the DIE Item Currency 3 Amount in Foreign Currency as at the end of (in actual) #VALUE! March Y Y Y Y 3.1 Total Equity of DIE -Select- 3.2 Equity of DIE held by you 3.3 Reserves (Excluding P&L Account) 3.4 Profit and Loss Account balance 3.5 Reserve and Surplus 0 0 3.6 Net Worth of DIE 0 0 3.7 Exchange rate in Rs per unit foreign currency* ....
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.... -Select- 3.8.1 of which Exports 3.9 Total Purchase 3.9.1 of which Imports Section IV-A is not applicable for your company. Please go to the Section-V. tablecheck Sheet: SEC-V . Section V (Other Assets and Liabilities with foreign unrelated parties) Block 6: Other Investment (i.e., position with Foreign Unrelated Parties) This is a residual category that includes all financial outstanding liabilities and claims not considered as direct investment or portfolio investment. Other Investment Outstanding Liabilities with Foreign Unrelated Parties Outstanding Assets on Foreign Unrelated Parties Amount in Rs lakh as at the end of #VALUE! March Y Y Y Y #VALUE! March Y Y Y Y 6.1 Trade Credit 6.2 Loans 6. 3 Currency & Deposits 6. 4 Other receivable and payable accounts Remarks: (please fill the remark below if any) Please fill remark here. Return completed successfully!!. Kin....
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....f fabricated metal products, except machinery and equipment 25 BERMUDIAN DOLLAR BMD BERMUDA BM BERMUDA Manufacture of computer, electronic and optical products 26 BRUNEI DOLLAR BND BHUTAN BT BHUTAN Manufacture of electrical equipment 27 BOLIVIAN BOLIVIANO BOB BOLIVIA BO BOLIVIA Manufacture of machinery and equipment n.e.c. 28 BRAZILIAN REAL BRL BONAIRE, SINT EUSTATIUS AND SABA BQ BONAIRE, SINT EUSTATIUS AND SABA Manufacture of motor vehicles, trailers and semi-trailers 29 BAHAMIAN DOLLAR BSD BOSNIA-HERZEGOVINA BA BOSNIA-HERZEGOVINA Manufacture of other transport equipment 30 BHUTAN NGULTRUM BTN BOTSWANA BW BOTSWANA Manufacture of furniture 31 PULA BWD BOUVET ISLAND BV BOUVET ISLAND Other manufacturing 32 BOTSWANIAN PULA BWP BRAZIL BR BRAZIL Repair and installation of machinery and equipment 33 BELARUS ROUBLE BYB BRITISH INDIAN OCEAN TERRITORY IO BRITISH INDIAN OCEAN TERRITORY Electricity, gas, steam and air conditioning supply 35 RUBLE BYR BRUNEI DARUSSALAM BN BRUNEI DARUSSALAM Water collection, treatment and supply 36 BELIZE DOLLAR BZD BULGARIA BG BULGARIA Sewerage 37 CANADIAN DOLLAR CAD BURKINA FASO BF BURKINA FASO Waste collection,....
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....OLLAR FJD CZECH REPUBLIC CZ CZECH REPUBLIC Activities of head offices; management consultancy activities 70 FALKLAND ISLANDS POUND FKP DENMARK DK DENMARK Architecture and engineering activities; technical testing and analysis 71 FRENCH FRANC FRF DJIBOUTI REP. DJ DJIBOUTI REP. Scientific research and development 72 POUND STERLING GBP DOMINICA DM DOMINICA Advertising and market research 73 GEORGIAN LARI GEL DOMINICAN REP. DO DOMINICAN REP. Other professional, scientific and technical activities 74 GUERNSEY POUND GGP EAST TIMOR TP EAST TIMOR Veterinary activities 75 GHANA CEDI GHC ECUADOR EC ECUADOR Rental and leasing activities 77 GIBRALTAR POUND GIP EGYPT EG EGYPT Employment activities 78 GAMBIAN DALASI GMD EL SALVADOR SV EL SALVADOR Travel agency, tour operator and other reservation service activities 79 GUINEA FRANC GNF EQUATORIAL GUINEA GQ EQUATORIAL GUINEA Security and investigation activities 80 GUINEA FRANC GNS EQUATORIAL GUINEA GN EQUATORIAL GUINEA Services to buildings and landscape activities 81 GREEK DRACHMA GRD ERITREA ER ERITREA Office administrative, office support and other business support activities 82 GUATEMALA QUETZAL....
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....SL IRAN IR INTENATIONAL ORGANISATION LITHUANIAN LITAS LTL IRAQ IQ IRAN LUXEMBOURG FRANC LUF IRELAND IE IRAQ LATVIAN LATS LVL ISLE OF MAN IM IRELAND LIBYAN DINAR LYD ISRAEL IL ISLE OF MAN MOROCCAN DIRHAM MAD ITALY IT ISRAEL MOLDOVAN LEU MDL JAMAICA JM ITALY MALAGASY ARIAR MGA JAPAN JP JAMAICA MADAGASCAR FRANC MGF JERSEY JE JAPAN MACEDONIAN DINAR MKD JORDAN JO JERSEY MYANMAR KYAT MMK KAZAKSTAN KZ JORDAN MONGOLIAN TUGRIK MNT KENYA KE KAZAKSTAN MACAU PATACAS MOP KIRIBATI KI KENYA MAURITANIAN OUGUIYA MRO Korea, Democratic People's Rep. KP KIRIBATI MALTESE LIRA MTL Korea, Republic of KR KOREA (NORTH) MAURITIUS RUPEE MUR KOSOVO KO KOREA (SOUTH) MALDIVIAN RUFIYAA MVR KUWAIT KW KOSOVO MALAWIAN KWACHA MWK KYRGYZSTAN KG KUWAIT MEXICAN PESO MXN LAO PEOPLES' DEM. REP. (LAOS LA KYRGYZSTAN MALAYSIAN RINGGIT MYR LATVIA LV LAO PEOPLES' DEM. REP. (LAOS MOZAMBIQUE METICAL MZM LEBANON LB LATVIA NAMIBIAN DOLLAR NAD LESOTHO LS LEBANON NIGERIAN NAIRA NGN LIBERIA LR LESOTHO NICARAGUAN GOLD CORDOBA NIO LIBYA LY LIBERIA NETHERLANDS GUILDER NLG LIECHTENSTEIN LI LIBYA NORWEGIAN KRONE NOK LITHUANIA LT LIECHTENSTEIN NEPALESE RUPEE NPR....
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....GX PITCAIRN PN PHILIPPINES UNITED STATES DOLLAR USD POLAND PL PITCAIRN URUGUAYAN PESO UYP PORTUGAL PT POLAND URUGUAYAN PESO UYU PUERTO RICO PR PORTUGAL UZBEKISTAN SUM UZS QUATAR QA PUERTO RICO VENEZUELAN BOLIVAR VEB REPUBLIC OF SERBIA RS QUATAR VIETNAM DONG VND REUNION RE REPUBLIC OF SERBIA VANUATU VATU VUV ROMANIA RO REUNION TALA WST RUSSIA RU ROMANIA CFA FRANC XAF RWANDA RW RUSSIA SILVER (OUNCE) XAG SAN MARINO SM RWANDA GOLD (OUNCE) XAU SAN TOME AND PRINCIPE ST SAN MARINO EAST CARBBI XCD SAUDI ARABIA SA SAN TOME AND PRINCIPE SPECIAL DRAWING RIGHTS XDR SENEGAL SN SAUDI ARABIA EUROPEAN CURRENCY UNIT XEU SEYCHELLES SC SENEGAL GOLD FRANC XFO SIERRA LEONE SL SERBIA UIC FRANC XFU SINGAPORE SG SEYCHELLES WEST AFRICAN CFA FRANC XOF SINT MAARTEN SX SIERRA LEONE PALLADIUM (OUN XPD SLOVAKIA (SLOVAK REPUBLIC) SK SINGAPORE CFP FRANC XPF SLOVENIA SI SINT MAARTEN PLATINUM (OUNC XPT SOLOMON ISLANDS SB SLOVAKIA (SLOVAK REPUBLIC) UNKNOWN XXX SOMALI REPUBLIC SO SLOVENIA YEMENI RIAL YER SOUTH AFRICA ZA SOLOMON ISLANDS SOUTH AFRICAN RAND ZAR SOUTH GEORGIA AND SOUTH SANDWITH ISLANDS GS SOMALI REPUBLIC ZAMBIAN KWACHA ZMK SPAIN ES ....
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.... used in the compilation of India’s Balance of Payments (BoP), International Investment Position (IIP), Coordinated Direct Investment and Coordinated Portfolio Investment. . The completed return should be sent by July, 15 every year. The filled-in return in excel format should be send at e-mail id: [email protected], however, queries related to filling of return should be send to [email protected]. Confidentiality Clause: The company-wise information so provided will be kept confidential and only consolidated aggregates will be released by the Reserve Bank. General Instruction for filling-in the Schedule: 1) Refer to the definitions given in the Excel format of the return before filling-in the return. 2) Irrespective of company's Account Closing date, information should be provided in prescribed format for end of previous March and latest March. 3) If the reference period is different from the Account Closing Period and/or accounts are unaudited, information should be furnished ....
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....Y (as applicable) Before filling the return to the Reserve Bank of India, please check that: - You have reported all the items of the return relevant to you and as per your record. - You have kept a copy of the filled-in schedule in your own records. For any clarification, please contact: ELASD Help -desk Telephone No.:(022) 2657 8662/ 2657 8217/ 2657 8348/ 2657 8214/2657 8340/2657 8241 FAX No. :(022) 26571265 /26570848 e-mail: [email protected] ---------- End of Annex - I ---------- Annex - II Annex to A.P.(DIR Series) Circular No. 145 Dated - June 18, 2014 Concepts & Definitions to be used while filling-in Annual Return on Foreign Liabilities and Assets Residence of Enterprises An enterprise is said to have a centre of economic interest and to be a....
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....Direct Investment in India (Liabilities), Section III of the return. If the non-resident entity holds the 10 per cent or more equity plus participating preference shares together, in the reporting Indian company, then it should be reported under Block-2A (item 1.1, liabilities to direct investor). However, if non-resident entity holds less than 10 per cent of the equity plus participating preference shares capital of reporting Indian company, then it should be reported under Block-2B (item 1.1, liabilities to direct investor). In both the cases, the non-resident entity is called as the Direct Investor (DI) while the reporting Indian company is called as Direct Investment Enterprise (DIE). If the reporting Indian company also holds the equity shares in its DI company abroad and if its shareholding is less than 10 per cent of equity capital of DI company, then it is called as reverse investment and same should be reported under item 1.2 (claims on direct investor) of the respective blocks, i.e. Block 2A or 2B. (b) Direct Investment abroad by Indian companies (Block 4A and 4B, Section-IV) ....
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....nd/or preference capital as well as with non-resident fellow enterprises (related parties) should be reported at item 2.1 and 2.2 respectively of Block 2B. Similarly, other receivables and payables between Indian reporting company and its overseas direct investment enterprise where Indian company hold 10 per cent or more equity and/or preference capital, should be reported at item 2.1 and 2.2 respectively of Block 4A. However, other receivables and payables between Indian reporting company and overseas direct investment enterprise where Indian company hold less than 10 per cent of equity and/or preference share capital of overseas company, as well as with non-resident fellow enterprises (related parties) should be reported at item 2.1 and 2.2 respectively of Block 4B. B. Portfolio Investment: (i) Portfolio Investment (Block 2C & 5) It covers external claims by or liabilities to reporting Indian company in equity and debt securities other than those included in direct investment (Block 2A, 2B on liability side and Block 4A and 4B on asset side). Debt se....
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....y be noted that the instruments that share the characteristics of money market instruments but are issued with maturities of more than one year are classified as Bonds and Notes. C. Other Investments: (Block 6, Section-V) This is a residual category that includes all financial outstanding liabilities and assets not considered as direct investment or portfolio investment such as: (C.i) Trade Credits Trade credits are assets and liabilities that arise from the direct extension of credit from a supplier to a buyer for transactions in goods and services and advance payments by buyers for transactions in goods and services and for work in progress. Trade credit assets are advance payments made by importer (you) for (your) imports or credit extended by exporter (you) directly to (your) importer. Trade credit liabilities are advance payment received by the exporter (you) for (your) exports or credit received by importer (you) directly from (your) exporter. It may be noted here that funding provided by an enterprise other than the supplier for the purpose of ....
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....tion-I). a) Foreign Subsidiary: An Indian company is called as a Foreign Subsidiary if a non-resident investor owns more than 50% of the voting power/equity capital OR Where a non-resident investor and its subsidiary(s) combined own more than 50% of the voting power/equity capital of an Indian enterprise. b) Foreign Associate: An Indian company is called as Foreign Associate if non-resident investor owns at least 10% and no more than 50% of the voting power/equity capital OR Where non-resident investor and its subsidiary(s) combined own at least 10% but no more than 50% of the voting power/equity capital of an Indian enterprise. c) Special Purpose Vehicle: A special purpose Vehicle (SPV) is a legal entity (usually a limited company of some type or, sometimes, a limited partnership) created to fulfil narrow, specific or temporary objectives. SPV have little or no employment, or operations, or physical presence in the jurisdiction in which they are created by their parent enterprises, whic....
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.... DOLLAR JAPANESE YEN JERSEY POUND JORDANIAN DINAR JPY IN 000 KAZAKSTAN TENGE KENYAN SHILLING KINAS (PAPUA NEW GUINEA) KUWAITI DINAR KYRGYZSTAN SOM LAO NEW KIP LATVIAN LATS LEBANESE POUND LEONE LESOTHO MALOTI LEV LIBERIAN DOLLAR LIBYAN DINAR LITHUANIAN LITAS LUXEMBOURG FRANC MACAU PATACAS MACEDONIAN DINAR MADAGASCAR FRANC MALAGASY ARIAR MALAWIAN KWACHA MALAYSIAN RINGGIT MALDIVIAN RUFIYAA MALTESE LIRA MAURITANIAN OUGUIYA MAURITIUS RUPEE MEXICAN PESO MOLDOVAN LEU MONGOLIAN TUGRIK MOROCCAN DIRHAM MOZAMBIQUE METICAL MYANMAR KYAT NAMIBIAN DOLLAR NEPALESE RUPEE NETH.ANTILLIES NETHERLANDS GUILDER NEW DINAR NEW ZEALAND DOLLAR NICARAGUAN GOLD CORDOBA NIGERIAN NAIRA NORTH KOREAN WON NORWEGIAN KRONE OMANI RIAL PAKISTANI RUPEE PALLADIUM (OUN PANAMAN BALBOA PARAGUAY GUARANI PERUVIAN NEW SOL PHILIPPINIAN PESO PLATINUM (OUNC POLISH ZLOTY PORTUGUESE ESCUDO POUND STERLING PULA QATARI RIAL REAJUSTADO ROMANIAN LEU ROMANIAN NEW L RUBLE RUSSIAN ROUBLE RUSSIAN RUBLE RWANDA FRANC SAUDI RIAL SEBORGA LUIGINO SERBIA DINAR SERBIAN DINAR SEYCHELLES RUPEE SILVER (OUNCE) ....
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....ber of Company given by Income Tax Department (10 digit). 3. CIN Number allotted by Ministry of Corp. Affairs, Govt. of India (21 digit). 4. Contact Details: Name of the CONTACT PERSON: Designation: Telephone No: Fax: e-mail: Web- Site (if any): 2 5. Account closing date. D D M M M Y Y Y Y 6. Nature of Business -Select- (As per National Industrial Classification (NIC) 2008 Code) 7. Whether your Company Name has changed during the last financial year (April - March)? -Select- Please specify the Company's old Name. Company's old Name: Effective Date: D D M M M Y Y Y Y 8. Whether the Company is listed? -Select- If yes, please furnish the share price on closi....
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.... 4 Foreign Venture Capital Investors (FVCIs) 5 Foreign Trusts 6 Private Equity Funds 7 Pension/ Provident Funds 8 Sovereign Wealth Fund (SWF) 9 Partnership/ Proprietorship firms 10 Financial Institutions 11 NRIs/PIO 12 Others non-resident holdings 2.2 Non Participating Preference share 3.0 Non Resident Equity & Participating Preference share capital % Note * In case of different class of Equity Share (class A, class B etc.), consolidated figure should be reported. # Non-participating Preference Share do not have following rights. (a) to receive dividend, out of surplus profit after paying the dividend to equity shareholders. (b) to have share in surplus assets remaining after the entire capital is paid in case of w....
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....ed companies, equity should be valued using share price on closing date of reference period. (ii) In case of unlisted companies, Own Fund of Book Value (OFBV) Method should be used. Block-2A: Investment in India under Foreign Direct Investment (FDI) scheme (10% or more Equity Participation) [Please furnish here the outstanding investments made under the FDI Scheme in India by Non-resident Direct investors, who were individually holding 10 per cent or more ordinary/equity & preference shares of your company on the reporting date] 1 Name of the non-resident Company/ Individual Type of Capital Country (code) of non-resident investor 2A Equity & Participating Preference share capital holding per cent as at the end of latest year (%) Amount in Rs lakh as at the end of Previuos March Latest March 1.0 Equity Capital (= 1.1 - 1.2) 0 0 1.1 Liabilities to Direct Investor 1 -Select- 1.2 Claims on Direct Investor (Reverse investment) 1 2.0 Other Capital (= 2.1-2.2) # 0 0 2.1 Liabilities to Direct Investor 1 2.2 Claims on Direct ....
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....(i.e. other than those reported in Block-2A & Block-2B). Portfolio Investment Equity & Participating Preference share capital holding per cent as at the end of latest year (%) Amount in Rs lakh as at the end of Previuos March Latest March 1.0Â Equity Securities (at Market Value) 3 2.0 Debt Securities (= 2.1+2.2) 0 0 2.1 Money Market Instruments (original maturity upto1year) 3 2.2 Bonds and Other instruments (original maturity more than 1year) 3 Please ensure that Non-resident Equity & Participating Preference share capital mentioned at item 2.1 of block 1(A) should be reported in either Block-2A or Block-2B or Block-2C at Market Value i.e. sum of equity % in Block-2A, Block-2B & Block-2C must be equal to the item 3.0 of Block-1A for the latest march. Sheet: SEC-IV_View_Only View Only (You can not modify or change anything in this sheet) Section IV (FOREIGN ASSETS) 1. Please use the exchange rate as at end-March Previous FY and end-March Latest FY (as applicable) of reporting year ....
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....on Direct Investment Enterprise -Select- 1.2 Liabilities to Direct Investment Enterprise (Reverse investment) 2.0 Other Capital (2.0=2.1-2.2) # 0 0 2.1 Claims on Direct Investment Enterprise 2.2 Liabilities to Direct Investment Enterprise Note: (i) If the information is to be furnish for more than one DIE, then use the ADD button for inserting the additional Block 3A and 4A. (ii) #: Other capital, item 2.1 & 2.2 of Block-4A includes all other liabilities and claims at Nominal value, except equity shares, (i.e. trade credit, loan, debentures, Non-participating share capital, other accounts receivable and payables etc) of Indian reporting company with its DIE reported in Block-4A. Block-4B: Direct Investment Abroad (Less than 10% equity holding). Please furnish here the market value of outstanding investments in DIE, made by your company under the ODI Scheme, in each of which your company hold less than 10 % equity shares on the reference date. 1 Type of Capital Country of no....
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....her Investment (i.e., position with foreign unrelated parties) This is a residual category that includes all financial outstanding liabilities and claims not considered as direct investment or portfolio investment. Other Investment Outstanding Liabilities with foreign unrelated parties Outstanding claims on foreign unrelated parties Amount in Rs lakh as at the end of Previous March Latest March Previous March Latest March 6.1 Trade Credit 6.2 Loans 6. 3 Currency & Deposits 6. 4 Other receivable and payable accounts Return completed successfully!!. Kindly save the file named as below in .xls (97-2003 format) and forward to the RBI through e-mail at [email protected]. _Y Y Y Y_.xls Document 3 Confidential RESERVE BANK OF INDIA Annual Return on Foreign Liabilities and Assets as on 31 March, 20 _ _ (Return to be filled under A.P. (DIR Series) Circular No. dated and submitted to the Department of Statistics and Information Management, RBI, Mumbai) Please read the guidelines/definitions carefully before filling-in the Ret....
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.... 2.1 Equity & Participating Preference share capital (Sum of item-1 to item-12) 1 Individuals 2 Companies 3 Foreign Institutional Investors (FIIs) 4 Foreign Venture Capital Investors (FVCIs) 5 Foreign Trusts 6 Private Equity Funds 7 Pension/ Provident Funds 8 Sovereign Wealth Fund (SWF) 9 Partnership/ Proprietorship firms 10 Financial Institutions 11 NRIs/PIO 12 Others non-resident holdings 2.2 Non-Participating Preference share 3.0 Non Resident Equity & Participating Preference share capital % Note *In case of different class of Equity Share (class A, class B etc.), consolidated figure should be reported. #Non-participating Preference Share do not have following rights. to receive dividend, out of surplus profit after paying the dividend to equity shareholders. to have share in surplus assets remaining after the entire capital is paid in case of winding up of the company. Block 1B: Profit and Loss Account (from P/L Account) Item Amount in Rs lakh Previous Year (April - March) Latest Year (April - March) 3.1Profit (+) /Loss (-) before tax (During the Year) 3.2 Profit (+) / Loss (-) after tax (During the Year) 3.3 Dividend (Interim & Final Dividend) 3.4 Tax on Dividend (if any) 3.5 ....
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....cipating share capital, other accounts receivable and payables etc.) of Indian reporting company with its director investor indicated in Block-2A. Block 2B: Investment in India under Foreign Direct Investment (FDI) scheme (Less than 10% Equity Holding) [Please furnish here the outstanding investments made under the FDI Scheme in India by Non-resident Direct investors, who were individually holding less 10 than per cent ordinary/equity and participating preference shares of your company on the reporting date]. Country-wise consolidated information should be provided below: Type of Capital C o u n try of non-resident investor Equity & Participating Preference share capital holding per cent as at the end of latest year ( % ) Amount in Rs lakh as at the end of Previous March Latest March 1.0 Equity Capital ( = 1.1-1.2) 1.1 Liabilities to Direct Investor 1.2 Claims on Direct Investor (Reverse investment) 2.0 Other Capital ( = 2.1-2.2) # 2.1 Liabilities to Direct Investor 2.2 Claims on Direct Investor Note: If the information is to be furnished for more than one country, then add separate Block with same format. #: Other capital, item 2.1 & 2.2 of Block-2B includes all other liabilities ....
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....ange rate of reporting foreign currency against Indian Rs should be given as on closing date of reference period. FEDAI website (http://www.fedai.org.in) may be used for Exchange rates. Block-4: Direct Investment Abroad under Overseas Direct Investment (ODI) Scheme Block-4A: Direct Investment Abroad (10% or more equity holding) Please furnish here the market value of outstanding investments in DIE, made by your company under the ODI Scheme, in each of which your company hold 10% or more equity shares on the reference date. Name of the non-resident DIE Type of Capital Country of non-resident DIE Equity holding per cent as at the end of latest year (%) Amount in Rs lakh as at the end of Previous March Latest March 1.0 Equity Capital (=1.1-1.2) 1.1Claims on Direct Investment Enterprise 1.2 Liabilities to Direct Investment Enterprise (Reverse investment) 2.0 Other Capital ( =2.1-2.2) # 2.1 Claims on Direct Investment Enterprise 2.2 Liabilities to Direct Investment Enterprise Note: If the information is to be furnished for more than one overseas company, then ADD separate Block 3 and Block 4A with the same format. (ii) # : Other capital, item 2.1 & 2.2 of Block-4A includes all other lia....