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 Return
(Respondents are encouraged to submit the e-form of this return, which can be downloaded from the FEMA Forms section under the ‘Forms’ category on the RBI website (www.rbi.org.in). The e-form is easy-to-fill with user guidance and consistency checks. The duly filled-in e-form should be emailed to fla [at] rbi [dot] org [dot] in.)
1. Name and Address of the Indian Company:
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
Contact Person Name: ________________________ Designation: ______________________________
Telephone No: ________________________ Fax: ______________________________
e-mail: ________________________ Company’s Web- Site (if any): __________________
5. Account closing date (DD/MM/YYYY)
6. Nature of Business: ____________________________________________________________________
(As per National Industrial Classification (NIC) 2008 Code)
7. Whether your Company Name has changed during the last financial year (April - March) (Y/N)?
If yes, please specify the Company's old Name
Company's old Name: _____________________________________________________________________
Effective Date (DD/MM/YYYY)
8. Whether the Company is listed (Y/N)?
If yes, please furnish the share price on closing date of reference period
Face Value ( Per Share)
Market Value (Per Share)
Latest March
Previous March
Latest March
Ordinary/Equity Share
9. Identification of the reporting Company (in terms of inward FDI)
(a) Subsidiary of Foreign entity (b) Associate of foreign entity
(c) Public Private Partnership (d) Special Purpose Vehicle (d) Other
10. Whether the Company is Asset Management Company (Y/N)?
11. Whether the Company has Technical Foreign collaboration (Y/N)?
12. Whether the company has any business activity during the last financial year (April - March) (Y/N)?
Confidential
2
Section II
(Financial Details)
Block 1: Financial Detail 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 Previous 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
(= 1.1 + 1.2)
1.1 Total Equity & Participating …. Preference Share capital .........(= 1.1(a) + 1.1(b))
(a) Ordinary/Equity Share*
(b) Participating Preference Share
1.2 Non-participating Preference
Share#
2.0 Non-resident Holdings (at face value in Rs lakh)
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. (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.
3
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 Retained Profit (= 3.2 - 3.3 - 3.4) Block 1C: Reserves & Surplus (from Balance Sheet)
Item
Amount in Rs lakh as at the end of
Previous March
Latest March
4.1 Reserves
(Excluding Profit and Loss account balance)
4.2 Profit (+) and Loss (-) account balance
4.3 Reserve and Surplus (= 4.1 + 4.2)
4.4 Net worth of Company ( = 1.1 + 4.3)
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 March
Latest March
5.1 Domestic Sales
5.2 Exports
5.3 Total Sales ( = 5.1+ 5.2)
5.4 Domestic purchase
5.5 Imports
5.6 Total Purchase ( = 5.4 + 5.5)
4
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]
Name of the non-resident Company/ Individual
Type of Capital
Country 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
Previous March
Latest March
1.0 Equity Capital
( = 1.1 - 1.2)
1.1 Liabilities to Direct Investor 1
1.2 Claims on Direct Investor (Reverse investment) 1
2.0 Other Capital #
( = 2.1 - 2.2 )
2.1 Liabilities to Direct Investor 1
2.2 Claims on Direct Investor 1
Note:
(i) If the information is to be furnished for more than one investor, then add separate Block with same format
(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 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].
5
Country-wise consolidated information should be provided below:
Type of Capital
Country 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
Previous March
Latest March
1.0 Equity Capital ( = 1.1-1.2)
1.1 Liabilities to Direct Investor 2
1.2 Claims on Direct Investor (Reverse investment) 2
2.0 Other Capital ( = 2.1-2.2) #
2.1 Liabilities to Direct Investor 2
2.2 Claims on Direct Investor
Note:
(i) If the information is to be furnished for more than one country, then add separate Block with same format.
(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
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 latest year (%)
Amount in Rs lakh as at the end of
Previous March
Latest March
1.0 Equity Securities (at Market Value)
2.0 Debt Securities ( =2.1+2.2)
2.1 Money Market Instruments
(original maturity upto1year) 3
2.2 Bonds and Other instruments (original maturity more than 1year)
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.
6
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 while reporting the foreign Assets in Rs lakh.
2. If overseas company is listed; equity should be valued using share price on closing date of reference period.
3. If overseas company is unlisted, Own Fund of Book Value (OFBV) Method should be used for valuation ….of equity investment.
Block-3: Equity Capital, 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 P&L Account of those DIEs in each of which your company hold 10% or more equity shares on the reference date.]
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
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 ( =3.3+3.4)
3.6 Net Worth of DIE ( =3.1+3.5)
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. 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 4A
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
7
Note:
(i) 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 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.
Type of Capital
Country of non-resident
DIE 4B
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 2
Note:
(i) If the information is to be furnish for more than one country, then use the ADD Block 4B with the same format.
(ii) # : 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.
Note:
(i) Country wise consolidated information pertaining to each type of investment should be reported separately.
(ii) If the information is to be furnish for more than one country, then use the ADD Block 5 with the same format..
Portfolio Investment
Country of
non-resident enterprise 5
Amount in Rs lakh as at the end of
Previous March
Latest March
1.0 Equity Securities (at Market Value)
2.0 Debt Securities (=2.1+2.2)
2.1 Money Market Instruments
(original maturity upto1year)
2.2 Bonds and Other instruments
(original maturity more than 1year)
8
Section V
(Other Assets and Liabilities)
Block 6: Other Investment ((i.e., position with unrelated parties)
This is a residual category that includes all financial outstanding liability and claims not considered as direct investment or portfolio investment.
Other Investment
Outstanding Liabilities with unrelated party
Outstanding claims on unrelated party
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
[e-Form version of this Return is available on the FEMA Forms section under the ‘Forms’ category on the RBI website (www.rbi.org.in). System Requirement: MS- Excel 2003 and above, with macro enabled]
Place:
Signature and Name of the Authorized person
Date:
Seal/Stamp of the Company