When something is stolen, then, according to Section 379 of IPC, FIR is filed and when something is lost, then NCR (Non-Cognizable Report) is filed. NCR remains in the records of the police station, it is not sent to the court. Police also do not investigate for it.FIR is a written document prepared by police after receiving information about some cognizable offence. This information is often registered as a complaint by the person who is the victim of such a crime.