A FIRS would capture:
Beneficiary Details i.e. beneficiary in India
Buyer Details to identify the overseas buyer
Payment Details i.e. amount realized in foreign currency, equivalent Indian Rupees & the UTR against which amount is credited
Purpose Code to identify the nature of a cross-border transaction. Click here to know more about supported merchant codes.
The above would help in identifying the source & destination of funds along with the reason for which payments were made.