Employees’ Stock Option Scheme (ESOPs)
ESOP as defined under Companies Act, 2013 & issued under regulations issued by Securities and Exchange Board of India (for listed entities).
Form FC-GPR
When an Indian company issues equity instruments to a person resident outside India other than to the person resident outside India from who the inward remittance has been received, the form FC-GPR has to be filed
Form FC-TRS
Resident transferor/transferee or person resident outside India holding equity instruments on non-repatriable basis need to file Form FC-TRS
Downstream Investment and Form DI
‘Downstream Investment’ means an investment made by an Indian entity or an Investment Vehicle in the capital instruments or the capital, as the case may be, of another Indian entity
Form FC (Form – Financial Commitment)
Form FC requires Indian entities (as defined under the OI Rules) and resident individuals to provide information about financial commitments, including ODI, restructuring, and disinvestment, to RBI.
Annual Survey on Computer Software & Information Technology Enabled Services Exports (ITES)
The Reserve Bank conducts the survey on Computer Software & Information Technology Enabled Services (ITES) Exports annually.
Foreign Liabilities and Assets Return (FLA Return)
The annual return on FLA is required to be submitted by the following entities which have received FDI and/or made FDI abroad
ECB / ECB 2 / Revised Form ECB
Transactions on account of External Commercial Borrowings (ECB) and Trade Credit (TC) are governed by sub-section 2 of section 6 of the Foreign Exchange Management Act, 1999 (FEMA) and Foreign Exchange Management (Borrowing and Lending) Regulations, 2018