Investigations into the Rs 13,578 crore scam have so far led the agency to zero in on more than two dozen companies located abroad. The Belgian Authorities have frozen two accounts of diamond merchant Nirav Modi on the Enforcement Directorate's request. The FIU, through its counterparts in other countries, identified two bank accounts of Mr Modi in Belgium. The input was shared with the ED for further action. Subsequently, the Directorate sought help from the Belgian government via diplomatic channel to freeze Mr Modi's accounts at the earliest to prevent him from using the funds parked there.