According to RBI, which of the following are characteristic of FDI?

A. The undistributed profits which are invested in the affiliates in the host country are not counted as actual FDI inflows

B. The overseas commercial borrowings (like bonds, grants, trade credits, financial leasing) are also excluded from FDI inflows

C. If a non-resident initially buys 10% or more equity through portfolio route but buys additional shares in subsequent transactions and holds investment over 10% these additional shares will be regarded as a part of FDI

D. All of the above

Answer: Option D