External Commercial Borrowings (ECBs) refer to commercial loans availed by eligible resident entities from non-resident lenders. These loans can be in the form of bank loans, buyers' credit, suppliers' credit, securitized instruments (e.g. floating rate notes and fixed rate bonds, credit enhanced bonds, etc.), and foreign currency convertible bonds (FCCBs). ECBs are regulated by the Reserve Bank of India (RBI) and can only be used for specific purposes such as investment in capital goods, infrastructure, and working capital requirements.

  The Annual Performance Report (APR) is a document that provides a summary of an organization's performance and achievements over the course of a year. It typically includes information on the organization's goals, objectives, strategies, and outcomes, as well as any challenges or obstacles that were encountered along the way. The APR is often used by government agencies, non-profit organizations, and other entities to demonstrate accountability to stakeholders and to provide a basis for planning and decision-making in the future.

  Foreign Currency Gross Provisional Return is a statement of all foreign currency transactions made by an Indian company or resident during a financial year. It includes details of foreign currency receipts and payments, gains and losses on foreign currency transactions, and the calculation of net foreign exchange earnings. This return needs to be submitted to the Reserve Bank of India (RBI) by the company or resident within a stipulated time frame. The Foreign Currency Gross Provisional Return is used to monitor the foreign exchange inflows and outflows in the country and ensure compliance with the Foreign Exchange Management Act (FEMA) regulations.

  Repatriation of money refers to the process of transferring funds or assets from a foreign country back to the home country. In the context of international business, repatriation of money may involve returning profits earned by a company operating in a foreign country, or it may involve the transfer of personal funds or assets by an individual who has been living or working abroad. The repatriation process may involve complying with various legal and regulatory requirements, such as obtaining approval from government authorities and filing appropriate tax forms.

  FCTRS stands for Foreign Currency Transfer of Shares. It refers to the transfer of shares or convertible debentures of an Indian company from a resident to a non-resident, or vice versa, using foreign currency. FCTRS transactions need to be reported to the Reserve Bank of India (RBI) through the AD bank within 60 days of the transaction date. The purpose of reporting FCTRS transactions is to monitor and regulate foreign investment in India.

  Foreign Liabilities and Assets (FLA) are a return filing system introduced by the Reserve Bank of India (RBI) to collect information on the assets and liabilities of Indian companies and individuals with overseas investments. Companies and Limited Liability Partnerships (LLPs) that have received Foreign Direct Investment (FDI) or made overseas investments in the previous year are required to file the FLA return with the RBI. The purpose of this system is to facilitate the compilation of India's balance of payments data and to monitor cross-border capital flows.