TaxTMI 
TaxTMI 
Annual Return on Foreign Liabilities and Assets Reporting by Indian Companies – Revised format
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.....in → FAQs category → Foreign Exchange). 3. Reserve Bank has since amended the subject Regulations accordingly through the Foreign Exchange Management (Transfer or Issue of Security by a Person Resident outside India) (Eighth Amendment) Regulations, 2014 which have been notified vide Notification No. FEMA.307/2014-RB dated May 26, 2014, vide G.S.R. No. 400(E) dated May 26, 2014. 4. The directions contained in this circular have been issued under sections 10(4) and 11(1) of the Foreign Exchange Management Act, 1999 (42 of 1999) and is without prejudice to permissions / approvals, if any, required under any other law. Yours faithfully, (J. K. Pandey) General Manager - Officer-in-Charge ============= Document 1 Sheet: Welcome 41415.667013889 RESERVE BANK OF INDIA Form for Annual Return on Foreign Liabilities and Assets as on 31 March, Y Y Y Y (Return to be filled under A.P. (DIR Series) Circular No.145 dated June 18, 2014 to the Department of Statistics and Information Management, RBI, Mumbai) Tips while filling the form: Use [Tab] or [Enter]to navigate through the....
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....s Asset Management Company? -Select- 11. Whether the Company has Technical Foreign collaboration? -Select- #VALUE! -Select- 13. Whether the company’s balance sheet is audited? No Sheet: SEC-II . Section II (Financial Details) Block 1: Financial Details of Reporting Company 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. 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....
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.... 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. 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 Y Y Y Y (%) Amount in Rs lakh as at the....
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....rties. 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 #VALUE! March Y Y Y Y 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 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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....nterprise 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 non-resident DIE 4B 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- ok 1.2 Liabilities to Direct Investment Enterprise (Reverse investment) 2.0 Other Capital (2.0=2.1-2.2) # 0 0 2.....
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.... RICA COTE D'IVOIRE CROATIA CUBA CURACAO CYPRUS CZECH REPUBLIC DENMARK DJIBOUTI REP. DOMINICA DOMINICAN REP. EAST TIMOR ECUADOR EGYPT EL SALVADOR EQUATORIAL GUINEA EQUATORIAL GUINEA ERITREA ESTONIA ETHIOPIA EUROPEAN MONETARY SYSTEM FALKLAND ISLANDS FAROE ISLAND FIJI ISLANDS FINLAND FRANCE FRENCH GUIANA FRENCH POLYNESIA FRENCH SOUTHERN TERRITORIES GABON GAMBIA GEORGIA GERMANY GHANA GIBRALTAR GREECE GREENLAND GRENADA GUADELOUPE GUAM GUATEMALA GUERNSEY GUINEA-BISSAU GUYANA HAITI HEARD AND MC DONALD ISLANDS HONDURAS REP. HONG KONG HUNGARY ICELAND INDIA INDONESIA INTENATIONAL ORGANISATION IRAN IRAQ IRELAND ISLE OF MAN ISRAEL ITALY JAMAICA JAPAN JERSEY JORDAN KAZAKSTAN KENYA KIRIBATI Korea, Democratic People's Rep. Korea, Republic of KOSOVO KUWAIT KYRGYZSTAN LAO PEOPLES' DEM. REP. (LAOS LATVIA LEBANON LESOTHO LIBERIA LIBYA LIECHTENSTEIN LITHUANIA LUXEMBOURG MACAO MACEDONIA MADAGASCAR DEM. REPUBLIC MALAWI MALAYSIA MALDIVES MALI MALT....
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....under Overseas Direct Investment Scheme 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 latest March (%) Amount in Rs lakh as at the end of #VALUE! March Y Y Y Y 1.0 Equity Capital 0 0 1.1Claims on Direct Investment Enterprise -Select- 1.2 Liabilities to Direct Investment Enterprise (Reverse investment) 2.0 Other Capital 0 0 2.1 Claims on Direct Investment Enterprise 2.2 Liabilities to Direct Investment Enterprise Block 5. Portfolio Investment Abroad Portfolio Investment Country of non-resident enterprise 5 Amount in Rs lakh as at the end of #VALUE! March Y Y Y Y 1.1Â Equity Securities (at Market Value) -Select- 2.0 Debt Securities 0 0 2.1 Money Market Instruments (original maturity upto1year) -Select- 2.2 Bonds and Other instruments (original maturity more than 1year) -Select- Block-4B: Direct Investment Abroad under Overseas Direct Investment (ODI) Scheme. Type of Capital Country of no....
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....lect- -Select- -Select- Crop and animal production, hunting and related service activities 01 ACU DOLLAR ACD AFGHANISTAN AF AFGHANISTAN Forestry and logging 02 AMU ACU ALBANIA AL ALBANIA Fishing and aquaculture 03 ANDORAN PESTA ADP ALGERIA DZ ALGERIA Mining of coal and lignite 05 UAE DIRHAM AED AMERICAN SAMOA AS AMERICAN SAMOA Extraction of crude petroleum and natural gas 06 AFGHANI AFA ANDORRA AD ANDORRA Mining of metal ores 07 ALBANIAN LEK ALL ANGOLA AO ANGOLA Other mining and quarrying 08 ARMENIAN DRAM AMD ANGUILLA AI ANGUILLA Mining support service activities 09 NETH.ANTILLIES ANG ANTIGUA AND BARBUDA AG ANTIGUA AND BARBUDA Manufacture of food products 10 ANGOLA KWANZA AON ARGENTINA AR ARGENTINA Manufacture of beverages 11 REAJUSTADO AOR ARMENIA AM ARMENIA Manufacture of tobacco products 12 ARGENTINE PESO ARS ARUBA AW ARUBA Manufacture of textiles 13 AUSTRIAN SCHILLING ATS ASIAN CLEARING UNION AC ASIAN CLEARING UNION Manufacture of wearing apparel 14 AUSTRALIAN DOLLAR AUD AUSTRALIA AU AUSTRALIA Manufacture of leather and related products 15 ARUBAN GUILDER AWG AUSTRIA AT AUSTRIA Manufacture of....
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....eering 42 YUAN RENMINBI CNY CANADA CA CANADA Specialized construction activities 43 COLOMBIAN PESO COP CANARY ISLANDS IC CANARY ISLANDS Wholesale and retail trade and repair of motor vehicles and motorcycles 45 COSTA RICAN COLON CRC CAPE VERDE CV CAPE VERDE Wholesale trade, except of motor vehicles and motorcycles 46 SERBIAN DINAR CSD CAYMAN ISLANDS KY CAYMAN ISLANDS Retail trade, except of motor vehicles and motorcycles 47 CUBA CONVERTIBLE PESO CUC CENTRAL AFRICAN REPUBLIC CF CENTRAL AFRICAN REPUBLIC Land transport and transport via pipelines 49 CUBAN PESO CUP CHAD TD CHAD Water transport 50 CAPE VERDE ESCUDO CVE CHILE CL CHILE Air transport 51 CYPRUS POUND CYP CHINA(MAINLAND) PEOPLES REP. CN CHINA(MAINLAND) PEOPLES REP. Warehousing and support activities for transportation 52 CZECH KORUNA CZK CHRISTMAS ISLAND CX CHRISTMAS ISLAND Postal and courier activities 53 DEUTSCHE MARK DEM COCOS ISLAND CC COCOS ISLAND Accommodation 55 DJIBOUTI FRANC DJF COLOMBIA CO COLOMBIA Food and beverage service activities 56 DANISH KRONER DKK COMBODIA CB COMBODIA Publishing activities 58 DOMINICAN PESO DOP COMOROS KM COMOROS ....
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....TEM Human health activities 86 HONG KONG DOLLARS HKD FALKLAND ISLANDS FK EUROPEAN UNION Social work activities without accommodation 88 HONDURAS LEMPIRA HNL FAROE ISLAND FO FALKLAND ISLANDS Creative, arts and entertainment activities 90 CROATIA KUNA HRK FIJI ISLANDS FJ FAROE ISLAND Libraries, archives, museums and other cultural activities 91 HAITI GOURDE HTG FINLAND FI FIJI ISLANDS Gambling and betting activities 92 HUNGARIAN FORINT HUF FRANCE FR FINLAND Sports activities and amusement and recreation activities 93 INDONESIAN RUPIAH IDR FRENCH GUIANA GF FRANCE Activities of membership organizations 94 IRISH POUND IEP FRENCH POLYNESIA PF FRENCH GUIANA Repair of computers and personal and household goods 95 ISRAELI NEW SHEKEL ILS FRENCH SOUTHERN TERRITORIES TF FRENCH POLYNESIA Other personal service activities 96 ISLE OF MAN POUND IMP GABON GA FRENCH SOUTHERN TERRITORIES Activities of households as employers of domestic personnel 97 INDIAN RUPEE INR GAMBIA GM GABON Undifferentiated goods- and services-producing activities of private households for own use 98 IRAQI DINAR IQD GEORGIA GE GAMBIA Activities of extraterr....
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....ECHTENSTEIN NEPALESE RUPEE NPR LUXEMBOURG LU LITHUANIA NEW ZEALAND DOLLAR NZD MACAO MO LUXEMBOURG OMANI RIAL OMR MACEDONIA MK MACAO PANAMAN BALBOA PAB MADAGASCAR DEM. REPUBLIC MG MACEDONIA PERUVIAN NEW SOL PEN MALAWI MW MADAGASCAR DEM. REPUBLIC KINAS (PAPUA NEW GUINEA) PGK MALAYSIA MY MALAWI PHILIPPINIAN PESO PHP MALDIVES MV MALAYSIA PAKISTANI RUPEE PKR MALI ML MALDIVES POLISH ZLOTY PLN MALTA MT MALI PORTUGUESE ESCUDO PTE MARSHALL ISLANDS MH MALTA PARAGUAY GUARANI PYG MARTINIQUE MQ MARSHALL ISLANDS QATARI RIAL QAR MAURITANIA MR MARTINIQUE ROMANIAN LEU ROL MAURITIUS MU MAURITANIA ROMANIAN NEW L RON MAYOTEE YT MAURITIUS SERBIA DINAR RSD MEXICO MX MAYOTEE RUSSIAN ROUBLE RUB MICRONESIA, FEDERATED STATES OF FM MEXICO RUSSIAN RUBLE RUR MOLDOVA MD MICRONESIA, FEDERATED STATES OF RWANDA FRANC RWF MONACO MC MOLDOVA SAUDI RIAL SAR MONOGOLIA MN MONACO SOLOMON ISLANDS DOLLAR SBD MONTENEGRO ME MONOGOLIA SEYCHELLES RUPEE SCR MONTSERRAT MS MONTENEGRO SUDANESE DINAR SDD MOROCCO MA MONTSERRAT SWEDISH KRONA SEK MOZAMBI....
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....ADIUM (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 SOUTH AFRICA CONGO DEMOCRATIC REPUBLIC ZAIRE CONGELESE FRANC ZRN SRI LANKA LK SOUTH GEORGIA AND SOUTH SANDWITH ISLANDS ZIMBABWE DOLLAR ZWD ST. HELENA SH SPAIN ST. KITTS AND NEVIS KN SRI LANKA ST. LUCIA LC ST. HELENA ST. PIERRE AND MIQUELON PM ST. KITTS AND NEVIS ST. VINCENT & GRENADINES VC ST. LUCIA SUDAN SD ST. PIERRE AND MIQUELON SURINAM SR ST. VINCENT & GRENADINES SWAZILAND SZ SUDAN SWEDEN SE SURINAM SWITZERLAND CH SWAZILAND SYRIAN ARAB REP. SY SWEDEN TAIWAN TW SWITZERLAND TAJIKSTAN TJ SYRIAN ARAB REP. TANZANIA TZ TAIWAN THAILAND TH TAJIKSTAN TIMOR-LESTE TL TANZANIA TOGO REPUBLIC TG THAILAND TOKEL....
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....elated 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 based on internal assessment or unaudited accounts. 4) All amounts should be reported as follows: (a) Blocks 1, 2, 4 & 5 should be reported in Rs. Lakh. (b) Block 3A should be reported in actual foreign currencies 5) If any block is not sufficient to report the information, use add button to insert the blocks. Except filled-in return (in excel), no information in separate annexure will be accepted. 6) Methodology for valuation of foreign liabilities and foreign assets: In case of ....
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....and to be a resident unit of a country (economic territory) when the enterprise is engaged in a significant amount of production of goods and/or services there or when it owns land or buildings located there. The enterprise must maintain at least one production establishment in the country and must plan to operate the establishment indefinitely or over a long period of time. Retained Profit (Block 1B, Item 3.5, Section -II) Retained profit (loss) = Profit (loss) after tax - Dividend declared - Tax on dividend (i.e. Item 3.5 = Item 3.2 minus Item 3.3 minus Item 3.4, of Block 1B) Reserves (Block 1C, Item 4.1, Section-II) It includes all the reserves shown in the balance sheet of a company. It should not include the balances carry forwarded from P/L accounts. Profit and loss account Balance (Block 1C, item 4.2, Section-II) The Profit and Loss (P/L) Account balances carry forwarded to the balance sheet should be reported at item 4.2 of Block 1C. The information should be taken from the Balance sheet and not from P/L account. A. Direct Investment: Direct investment is a category of international investment in which a resident entity in one ec....
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....d be reported under Block-4A (item 1.1, claims on direct investment enterprise). However, if the Indian company holds less than 10 per cent of the equity plus participating preference shares capital of overseas company, then it should be reported under Block-4B (item 1.1, claims on direct investment enterprise). In both the cases, the Indian company is called as the Direct Investor (DI) while the overseas company is called as Direct Investment Enterprise (DIE). If the overseas DIE also holds the equity shares in Indian reporting company (DI) and if its shareholding is less than 10 per cent of equity capital of Indian reporting company, then it is called as reverse investment and same should be reported under item 1.2 (liabilities to DIE) of the respective blocks, i.e. Block-4A or 4B. (ii) Other Capital under Direct Investment (Block 2A, 2B, 4A and 4B) The other capital (other receivables and payables, except equity and participating preference shares investment) component of direct investment covers the outstanding liabilities or claims arising due to borrowing and lending of funds, investment in debt securities including non-participating preference shares, trade c....
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....ties (Block 2C & 5, Item 1.0) Equity securities are instruments acknowledging the holders' claim to the residual income of the issuing enterprise after the claims of all creditors have been met. These include ordinary shares, stocks, participating preference shares, depository receipts (ADRs/GDRs) denoting ownership of equity securities issued to non-residents, shares/units in mutual funds & investment trusts, equity securities that are sold under repurchase agreement, equity securities that are sold under securities lending arrangement. (iii) Debt Securities (Block 2C & 5, Item 2.0) These include bonds & notes and money market instruments. (iii.a) Bonds and Notes (Block 2C & 5, Item 2.1) This category includes debt securities with original contractual maturities of more than one year (long-term). It includes the long-term securities such as Debentures, Non-participating preference shares, Convertible bonds, Negotiable certificates of deposit, Perpetual bonds, Collateralized mortgage obligations, Dual currency, Zero coupon and other Deep discounted bonds, Floating rate bonds and Index-linked bonds etc.. (v) Money Market Instruments (Block 2C & 5, Item ....
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.... bank, then all the outstanding balances of NRE, NRO (current/saving/fixed deposits) and FCNR accounts as well as any credit balance in VOSTRO accounts and overdue in NOSTRO accounts, should be reported against currency and deposits under the heads 'outstanding liabilities'. Similarly, credit balances in NOSTRO accounts as well as debit balances in VOSTRO accounts should be reported against currency and deposits under the heads 'outstanding claims'. If the reporting entity is other bank, then the currency and deposits kept abroad, including the ECB park abroad, should be reported against currency and deposits under the heads 'outstanding claims'. (C.iv) Other Receivable and Payable Accounts: These are the residual items that include all external financial liabilities and assets not recorded elsewhere. These are miscellaneous receivables and payables such as accounts relating to interest payments in arrears, loan payments in arrears, outstanding wages and salaries, prepaid insurance premium, outstanding taxes etc. Identification of the Indian company (Item 9, Section-I). a) Foreign Subsidiary: An Indian company is called as a Foreign Subsidiary if a non....
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....CAN COLON CROATIA KUNA CUBA CONVERTIBLE PESO CUBAN PESO CYPRUS POUND CZECH KORUNA DANISH KRONER DEUTSCHE MARK DJIBOUTI FRANC DOBRA DOMINICAN PESO EAST CARBBI ECUADOR SUCRE EGYPTIAN POUND EL SALVADOR COLON ERITREAN NAKFA ESTONIAN KROON ETHIOPIAN BIRR EURO (EUROPEAN UNION) EUROPEAN CURRENCY UNIT FALKLAND ISLANDS POUND FIJI DOLLAR FINNISH MARKKA FRANC FRENCH FRANC GAMBIAN DALASI GEORGIAN LARI GHANA CEDI GIBRALTAR POUND GOLD (OUNCE) GOLD FRANC GREEK DRACHMA GUATEMALA QUETZAL GUERNSEY POUND GUINEA FRANC GUINEA FRANC GUINEA-BISSAU PESO GUYANA DOLLAR HAITI GOURDE HONDURAS LEMPIRA HONG KONG DOLLARS HUNGARIAN FORINT ICELAND KRONA INDIAN RUPEE INDONESIAN RUPIAH IRANIAN RIAL IRAQI DINAR IRISH POUND ISLE OF MAN POUND ISRAELI NEW SHEKEL ITALIAN LIRA JAMAICAN 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 ....
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....rrency actual (During the year) Previous Year (April - March) Current Year (April - March) 3.8 Total Sales 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-I_View_Only View Only (You can not modify or change anything in this sheet) 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: Address: City: State: Pin: 2. PAN Number 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 Busine....
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....Companies 3 Foreign Institute 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. (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 winding up of the company. Block 1B: Profit and Loss Account (from P/L Account) Item Amount in Rs lakh (During the year) Previous Year (April - March) Latest Year (April - March) 3.1 Profit (+) / Loss (-) before tax (During the Year) 3.2 Profit (+) / Loss (-) after tax (During the Year) 3.3 Dividen....
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.... 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 Investor 1 Note: (i) If the information is to be furnish for more than one investor, then use the ADD button for inserting the additional Block. (ii) #: Other capital, item 2.1 & 2.2 of Block-2A 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 its direct 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 than 10 per cent ordinary/equity and participating preference shares of your company on....
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....arch Previous FY and end-March Latest FY (as applicable) of reporting year while reporting the foreign Assets in Rs lakh. 2. In case if overseas company is listed; equity should be valued using share price on closing date of reference period (Item 1.1 of Block 4A &4B and Item 1.1 of Block 5) . 3. If overseas company is unlisted, Own Fund of Book Value (OFBV) Method should be used for valuation of equity investment (Item 1.1 of Block 4A &4B and Item 1.1 of Block 5). Block-3A: Equity Capital (PUC), Reserves & Surplus of Direct Investment Enterprise (DIE) Abroad (10% or more equity holding by Indian reporting company). [Please report here the total equity of DIE, equity held by your company, reserves (excluding P&L Account) and Profit & Loss Account of those DIEs in each of which your company hold 10% or more equity shares on the reference date.] 1 Name of the DIE Item Currency 3 Amount in Foreign Currency as at the end of (in actual) Previous March Latest March 3.1 Total Equity of DIE (Paid up capital of DIE) -Select- 3.2 Equity of DIE held by you (at face value) 3.3 Reserves (Excluding P&L Account) 3.....
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.... (Reverse investment) 2.0 Other Capital (2.0=2.1-2.2) # 0 0 2.1 Claims on Direct Investment Enterprise -Select- 2.2 Liabilities to Direct Investment Enterprise 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 4B. #: Other capital, item 2.1 & 2.2 of Block-4B includes all other liabilities and claims at Nominal value, except equity, (i.e. trade credit, loan, debentures, Non-participating share capital, other accounts receivable and payables etc.) of Indian reporting company with non-resident companies where indian company holds less than 10 per cent equity and also with related parties. Block-5: Portfolio Investment Abroad Please furnish here the market value of outstanding investments in non-resident enterprises, other than those made under ODI scheme reported in Block-4. 1 Portfolio Investment Country of non-resident enterprise 5 Amount in Rs lakh as at the end of Previous March Latest March 1.0Â Equity Securities (at Market Value) -Select- 2.0 Debt Securities (2.0=2.1+2.2) 0 ....