SMF is the master form on which the reporting for the Foreign Investment, Forms (Foreign Currency – Gross Provisional Return (FC-GPR), Foreign Currency – Transfer of Shares (FC-TRS), Limited Liability Partnership – I (LLP-I), Limited Liability Partnership – II (LLP-II), Convertible Notes (CN), Employee Stock Option Plan (ESOP), Depository Receipts (DRR), Downstream Investment (DI), Investment Vehicle (InVi)) can be done. At the same time, Entity Master is the form where the details of the company and foreign investment pattern are recorded.