AI OCR 
TaxTMI 
TaxTMI 
TaxTMI 
Annual Return on Foreign Liabilities and Assets Reporting by Indian Companies – Revised format
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....eserve 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 fil....
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....mpany Name has changed during the latest 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 closing date of reference period. Face Value ( Per Share) Market Value (Per Share) As on end March Y Y Y Y #VALUE! As on end March Y Y Y Y Ordinary/Equity Share 9. Identification of the reporting Company (in terms of inward FDI). -Select- 10. Whether the Company is Asset Management Company? -Select- 11. Whether the Company has Technical Foreign collaboration? -Select- #VALUE! -Select- 13. Whether the company’s balance sheet is audited? ....
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.... (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) #VALUE! #VALUE! 3.1 Profit (+) / 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 Retained Profit (= 3.2 - 3.3 - 3.4) 0 0 Block 1C: Reserves & Surplus (from Balance Sheet) Item Amount in Rs lakh as at the end of #VALUE! March Y Y Y Y 4.1 Reserves (Excluding Profit and Loss account balance) 4.2 Profit (+) and Loss (-) account balance 4.3 Res....
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.... 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 the reporting date]. Country-wise consolidated information should be provided below: 1 Type of Capital Country (code) of non-resident investor 2B Equity & Participating Preference share capital holding per cent as a....
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....seas 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 1.0 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 1.0 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) #VALUE! March Y Y Y Y 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) 3.4 Profit and Loss Account balan....
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.... #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 2.1 Claims on Direct Investment Enterprise -Select- 2.2 Liabilities to Direct Investment Enterprise 2 -Select- Note: (i) If the information is to be furnished 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 ente....
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....ALY 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 MALTA MARSHALL ISLANDS MARTINIQUE MAURITANIA MAURITIUS MAYOTEE MEXICO MICRONESIA, FEDERATED STATES OF MOLDOVA MONACO MONOGOLIA MONTENEGRO MONTSERRAT MOROCCO MOZAMBIQUE MYANMAR NAMIBIA NAURU NEPAL NETHERLANDS NETHERLANDS ANTILLES NEW CALEDONIA NEW ZEALAND NICARAGUA NIGER NIGERIA NIUE NO SPECIFIC COUNTRY NORFOLK ISLAND NORTHERN MARIANA ISLANDS NORWAY OFFSHORE UNIT (INDIA) OMAN, SULTANATE OF PAKISTAN PALAU PALESTENIAN PANAMA PANAMA CANAL ZONE PAPUA NEW GUINEA PARAGUAY PERU PHILIPPINES PITCAIRN POLAND PORTUGAL PUERTO RICO QUATAR REPUBLIC OF SERBIA REUNION ROMANIA RUSSIA RWANDA SAN MARINO SAN TOME AND PRINCIPE SAUDI ARABIA SENEGAL SEYCHELLES SIERRA LEONE SINGAPORE SINT MAARTEN SLOVAKIA (Slovak Republic) SLOVENI....
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.... 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 non-resident DIE 4B 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 -Select- 2.2 Liabilities to Direct Investment Enterprise 2 -Select- Sheet: SEC-IV_A Section IV-A (FOREIGN ASSETS) Outward Foreign Affiliates Trade Statistics(Outward FATS) Please provide the amount in foreign currency (in actual) in all blocks of Section IV-A Block-3B: Imports, Exports, Total Sales and Total Purch....
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....ining 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 wood and products of wood and cork, except furniture 16 AZARBAIJAN MANAT AZM AZERBAIJAN AZ AZERBAIJAN Manufacture of paper and paper products 17 NEW DINAR BAM BAHAMA ISLANDS BS BAHAMA ISLANDS Printing and reproduction of recorded media 18 BARBADOS DOLLAR BBD BAHRAIN BH BAHRAIN Manufacture of coke and refined petroleum products 19 BANGLADESH TAKA BDT BANGLADESH BD BANGLADESH Manufacture of chemicals and chemical products 20 BELGIAN FRANC BEF BARBADOS BB BARBADOS Manufacture of pharmaceuticals, medicinal chemical and botanical products 21 BULGARIAN LEV BGL BELARUS BY BE....
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....E 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 Motion picture, video and television programme production, sound recording and music publishing activities 59 ALGERIAN DINAR DZD CONGO CG CONGO Broadcasting and programming activities 60 ECUADOR SUCRE ECS CONGO KINSHASA CD CONGO KINSHASA Telecommunications 61 ESTONIAN KROON EEK COOK ISLANDS CK COOK ISLANDS Computer programming, consultancy and related activities 62 EGYPTIAN POUND EGP COSTA RICA CR COSTA RICA Information service activities 63 ERITREAN NAKFA ERN COTE D'IVOIRE CI COTE D'IVOIRE Financial service activities, except insurance and pension funding 64 SPANISH PESETA ESP CROATIA HR CROATIA Insurance, reinsurance and pension funding,....
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....onal 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 extraterritorial organizations and bodies 99 IRANIAN RIAL IRR GERMANY DE GEORGIA ICELAND KRONA ISK GHANA GH GERMANY ITALIAN LIRA ITL GIBRALTAR GI GHANA JERSEY POUND JEP GREECE GR GIBRALTAR JAMAICAN DOLLAR JMD GREENLAND GL GREECE JORDANIAN DINAR JOD GRENADA GD GREENLAND JPY IN 000 JPK GUADELOUPE GP GRENADA JAPANESE YEN JPY GUAM GU GUADELOUPE KENYAN SHILLING KES GUATEMALA GT GUAM KYRGYZSTAN SOM KGS GUERNSEY GG GUATEMALA CAMBODIAN RIAL KHR GUINEA-BISSAU GW GUERNSEY COMOROS FRANC KMF GUYANA GY GUINEA-BISSAU NORTH KOREAN WON KPW HAITI HT GUYANA SOUTH KOREAN WON KRW HEARD AND MC DONALD ISLANDS HM HAITI KUWAITI DINAR KWD HONDURAS REP. HN HEARD AND MC DONALD ISLANDS CAYMAN ISLANDS DOLLAR KYD HONG KONG ....
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....ELLES RUPEE SCR MONTSERRAT MS MONTENEGRO SUDANESE DINAR SDD MOROCCO MA MONTSERRAT SWEDISH KRONA SEK MOZAMBIQUE MZ MOROCCO SINGAPORE DOLLAR SGD MYANMAR MM MOZAMBIQUE ST. HELENA POUND SHP NAMIBIA NA MYANMAR SLOVENIAN TOLAR SIT NAURU NR NAMIBIA SLOVAK KORUNA SKK NEPAL NP NAURU LEONE SLL NETHERLANDS NL NEPAL SOMALI SHILLING SOS NETHERLANDS ANTILLES AN NETHERLANDS SEBORGA LUIGINO SPL* NEW CALEDONIA NC NETHERLANDS ANTILLES SURINAME DOLLA SRD NEW ZEALAND NZ NEW CALEDONIA SURINAME GUILDER SRG NICARAGUA NI NEW ZEALAND DOBRA STD NIGER NE NICARAGUA EL SALVADOR COLON SVC NIGERIA NG NIGER SYRIAN POUND SYP NIUE NU NIGERIA SWAZILAND LILANGENI SZL NO SPECIFIC COUNTRY XX NIUE THAI BAHT THB NORFOLK ISLAND NF NO SPECIFIC COUNTRY TAJIK ROUBLE TJR NORTHERN MARIANA ISLANDS MP NORFOLK ISLAND TAJIK SOMONI TJS NORWAY NO NORTHERN MARIANA ISLANDS TURKMENI MANAT TMM OFFSHORE UNIT (INDIA) OU NORWAY TUNISIAN DINAR TND OMAN, SULTANATE OF OM OFFSHORE UNIT (INDIA) TONGA PARANGAS TOP PAKISTAN PK OMAN, SULTANATE OF TIMOR ESCUDO TPE PALAU PW PAKISTAN TURKISH LIRA TRL PALESTENIAN PS PALAU TURKISH NEW LI TRY PANAMA PA PALESTENIAN TRINIDAD AND TO....
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....VIRGIN ISLANDS VG U.S.A. UKRAINE UA UGANDA UNITED ARAB EMIRATES AE UK VIRGIN ISLANDS UNITED KINGDOM GB UKRAINE URUGUAY UY UNITED ARAB EMIRATES US PACIFIC ISLANDS PU UNITED KINGDOM US VIRGIN ISLAND VI URUGUAY UZBEKISTAN UZ US PACIFIC ISLANDS VANUATU VU US VIRGIN ISLAND VATICAN CITY ISLAND VA UZBEKISTAN VENEZUELA VE VANUATU VIETNAM VN VATICAN CITY ISLAND WALLIS AND FUTUNA ISLANDS WF VENEZUELA WEST BANK AND GAZA STRIP PS VIETNAM WESTERN SAHARA EH WALLIS AND FUTUNA ISLANDS WESTERN SAMOA WS WEST BANK AND GAZA STRIP YEMEN YE WESTERN SAHARA YEMEN DEMOCRATIC REPB. YD WESTERN SAMOA YUGOSLAVIAN YU YEMEN ZAIRE ZR YEMEN DEMOCRATIC REPB. ZAMBIA ZM YUGOSLAVIAN ZIMBABWE ZW ZAIRE ZAMBIA ZIMBABWE Sheet: Guidelines & Definitions Annex - I Annex to A.P.(DIR Series) Circular No. 145 Dated - June 18, 2014 RESERVE BANK OF INDIA Annual Return on Foreign Liabilities and Assets INSTRUCTIONS: . The Reserve Bank’s Co-ordinated Direct Investment Survey (CDIS) and Co-ordinated Portfolio Investment Survey(CPIS) are conducted under the auspices of the....
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....OFBV method in case of unlisted company Previous March Latest March A Equity Share Capital B Participating Preference Share Capital C Equity &Participating Preference Share Capital A+B A+B D Reserves & Surplus E Net worth of the Company C+D C+D F Equity Share Capital held by Non Resident Direct investor G Participating Preference Share Capital held by Non Resident Direct investor H Equity &Participating Preference Share Capital held by Non Resident Direct investor F+G F+G I Equity & Participating Preference Share holding Percentage H/C H/C J FDI at Market Value E*I E*I Note: a) Shares issued to non-resident on Non-Repatriable basis should not be reported in Annual Return. b) Traded Debt securities should be valued at market price, while all other types of debt, viz., lo....
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.... 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 economy [Direct Investor (DI)] acquires a lasting interest in an enterprise resident in another economy [Direct Investment Enterprise (DIE)]. It consists of two components, viz., Equity Capital and Other Capital. (i) Equity Capital under Direct Investment It covers (1) Equity in branches and all shares (except non-participating preference shares) in subsidiaries and associates; (2) Contributions such as the provision of machinery, land & building(s) by a direct investor to a DIE by equity participation; (3) Acquisition by a DIE of shares in its direct investor, termed as Reserve investment (i.e. claims on DI). ....
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....seas 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 credits, financial leasing, share application money etc., between direct investors and DIEs and between two DIEs that share the same Direct Investor. Non-participating preference shares owned by the direct investor are treated as debt securities & should be included in Other Capital. Other payables and receivables between Indian reporting company and its non-resident direct investor holding 10....
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....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 2.2) ....
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....tended to or taken from your subsidiaries/ associates abroad should be reported under Other Capital of block 4A or 4B. (C.iii) Currency & Deposits: If the reporting Indian company is a 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 a....
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....PESTA ANGOLA KWANZA ARGENTINE PESO ARMENIAN DRAM ARUBAN GUILDER AUSTRALIAN DOLLAR AUSTRIAN SCHILLING AZARBAIJAN MANAT BAHAMIAN DOLLAR BAHRAINI DINAR BANGLADESH TAKA BARBADOS DOLLAR BELARUS ROUBLE BELGIAN FRANC BELIZE DOLLAR BERMUDIAN DOLLAR BHUTAN NGULTRUM BOLIVIAN BOLIVIANO BOTSWANIAN PULA BRAZILIAN REAL BRUNEI DOLLAR BULGARIAN LEV BURUNDI FRANC CAMBODIAN RIAL CANADIAN DOLLAR CAPE VERDE ESCUDO CAYMAN ISLANDS DOLLAR CFA FRANC CFP FRANC CHILEAN PESO COLOMBIAN PESO COMOROS FRANC CONGO DEMOCRATIC REPUBLIC ZAIRE CONGELESE FRANC COSTA RICAN 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-....
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....sheet) Section IV-A (FOREIGN ASSETS) Outward Foreign Affiliates Trade Statistics (Outward FATS) Please provide the amount in foreign currency (in actual) in all blocks of Section IV-A Block-3B: Imports, Exports, Total Sales and Total Purchase of Direct Investment Enterprise (DIE) Abroad (more than 50% equity holding by Indian reporting company). Name of the DIE Item Currency Amount in Foreign Currency 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....
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....odify or change anything in this sheet) 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 End-of Previuos March End-of Latest March 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) ....
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....+) and Loss (-) account balance 4.3 Reserves and Surplus (= 4.1 + 4.2) 0 0 4.4 Net worth of Company (= 1.1 + 4.3) 0 0 Block 1D: Sales and Purchase made during the Financial Year Note: To be filled in by company where 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) Previous Year (April - March) Latest Year (April - March) 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_View_Only View Only (You can not modify or change anything in this sheet) Section III (FOREIGN LIABILITIES) CARE: Information should be reported for all the reference period,....
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.... Country-wise consolidated information should be provided below: 1 Type of Capital Country (code) of non-resident investor 2B 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 2 -Select- 1.2 Claims on Direct Investor (Reverse investment) 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 tha....
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.... 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) 3.4 Profit and Loss Account balance 3.5 Reserve and Surplus (3.5=3.3+3.4) 0 0 3.6 Net Worth of DIE (3.6=3.1+3.5) 0 0 3.7 Exchange rate in Rs per unit foreign currency* *: Exchange rate of reporting foreign 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)....