Rbi annual return on foreign liabilities and assets

Dear Sir,

While preparing RBI Annual Return on Foreign Liabilities & Assets, i have following doubt:

What do we need to show in, In section III- "Other capital"(liabilities to direct investor and claims on direct investor). The form has defined "other Capital" as it 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)

Do we need to show gross payables or net payables(Gross payable less amount receivable).

Your answer is highly helpful and appreciated.

Thanks
Regards
Guru M.