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Companies (Accounts) Rules, 2014

Companies (Accounts) Rules, 2014

Published vide Notification No. G.S.R.239 (E), dated 31.3.2014

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G.S.R.239 (E). - In exercise of the powers conferred under sub-sections (1) and (3) of section 128, sub-section (3) of section 129, section 133, section 134, sub-section (4) of section 135, sub-section (1) of section 136, section 137 and section 138 read with section 469 of the Companies Act, 2013, and in supersession of the Companies (Central Government's) General Rules and Forms, 1956 or any other rules prescribed under the Companies Act, 1956 (1 of 1956) on matters covered under these rules, except as respects things done or omitted to be done before such supersession, the Central Government hereby makes the following rules, namely:-

  1. Short title and commencement.- (1) These rules may be called the Companies (Accounts) Rules, 2014.

(2) They shall come into force on the 1st day of April, 2014.

  1. Definitions.- (1) In these rules, unless the context otherwise requires,-

(a) "Act" means the Companies Act, 2013 (18 of 2013);

(b) "Annexure" means the Annexure to these rules;

(c) "Fees" means the fees as specified in the Companies (Registration Offices and Fees) Rules, 2014;

(d) "Form" or `e-Form" means a form set forth in Annexure to these rules which shall be used for the matter to which it relates;

(e) "Schedule" means the Schedule to the Act;

(f) "section" means the section of the Act;

(2) The words and expressions used in these rules but not defined and defined in the Act or in the Companies (Specification of definitions details) Rules, 2014, shall have the meanings respectively assigned to them in the Act or in the said Rules.

  1. Manner of books of account to be kept in electronic mode.- (1) The books of account and other relevant books and papers maintained in electronic mode shall remain accessible in India so as to be usable for subsequent reference.

(2) The books of account and other relevant books and papers referred to in sub-rule (1) shall be retained completely in the format in which they were originally generated, sent or received, or in a format which shall present accurately the information generated, sent or received and the information contained in the electronic records shall remain complete and unaltered.

(3) The information received from branch offices shall not be altered and shall be kept in a manner where it shall depict what was originally received from the branches.

(4) The information in the electronic record of the document shall be capable of being displayed in a legible form.

(5) There shall be a proper system for storage, retrieval, display or printout of the electronic records as the Audit Committee, if any, or the Board may deem appropriate and such records shall not be disposed of or rendered unusable, unless permitted by law:

Provided that the back-up of the books of account and other books and papers of the company maintained in electronic mode, including at a place outside India, if any, shall be kept in servers physically located in India on a periodic basis.

(6) The company shall intimate to the Registrar on an annual basis at the time of filing of financial statement-

(a) the name of the service provider;

(b) the internet protocol address of service provider;

(c) the location of the service provider (wherever applicable);

(d) where the books of account and other books and papers are maintained on cloud, such address as provided by the service provider.

Explanation. - For the purposes of this rule, the expression "electronic mode" includes "electronic form" as defined in clause (r) of sub-section (1) of section 2 of Information Technology Act, 2000 (21 of 2000) and also includes an electronic record as defined in clause (t) of sub-section (1) of section 2 of the Information Technology Act, 2000 (21 of 2000) and "books of account " shall have the meaning assigned to it under the Act.

  1. Conditions regarding maintenance and inspection of certain financial information by directors.- (1) The summarised returns of the books of account of the company kept and maintained outside India shall be sent to the registered office at quarterly intervals, which shall be kept and maintained at the registered office of the company and kept open to directors for inspection.

(2) Where any other financial information maintained outside the country is required by a director, the director shall furnish a request to the company setting out the full details of the financial information sought, the period for which such information is sought.

(3) The company shall produce such financial information to the director within fifteen days of the date of receipt of the written request.

(4) The financial information required under sub-rules (2) and (3) shall be sought for by the director himself and not by or through his power of attorney holder or agent or representative.

  1. Form of Statement containing salient features of financial statements of subsidiaries.- The statement containing the salient feature of the financial statement of a company's subsidiary or subsidiaries, associate company or companies and joint venture or ventures under the first proviso to sub-section (3) of section 129 shall be in Form AOC-1.
  2. Manner of consolidation of accounts.- The consolidation of financial statements of the company shall be made in accordance with the provisions of Schedule III of the Act and the applicable accounting standards:

Provided that in case of a company covered under sub-section (3) of section 129 which is not required to prepare consolidated financial statements under the Accounting Standards, it shall be sufficient if the company complies with provisions on consolidated financial statements provided in Schedule III of the Act.

  1. Transitional provisions with respect to Accounting Standards.- (1) The standards of accounting as specified under the Companies Act, 1956 (1 of 1956) shall be deemed to be the accounting standards until accounting standards are specified by the Central Government under section 133.

(2) Till the National Financial Reporting Authority is constituted under section 132 of the Act, the Central Government may prescribe the standards of accounting or any addendum thereto, as recommended by the Institute of Chartered Accountants of India in consultation with and after examination of the recommendations made by the National Advisory Committee on Accounting Standards constituted under section 210A of the Companies Act, 1956 (1 of 1956).

  1. Matters to be included in Board's report.- (1) The Board's Report shall be prepared based on the stand alone financial statements of the company and the report shall contain a separate section wherein a report on the performance and financial position of each of the subsidiaries, associates and joint venture companies included in the consolidated financial statement is presented.

(2) The Report of the Board shall contain the particulars of contracts or arrangements with related parties referred to in sub-section (1) of section 188 in the Form AOC-2.

(3) The report of the Board shall contain the following information and details, namely:-

(A) Conservation of energy-

(i) the steps taken or impact on conservation of energy;

(ii) the steps taken by the company for utilising alternate sources of energy;

(iii) the capital investment on energy conservation equipments;

(B) Technology absorption-

(i) the efforts made towards technology absorption;

(ii) the benefits derived like product improvement, cost reduction, product development or import substitution;

(iii) in case of imported technology (imported during the last three years reckoned from the beginning of the financial year)-

(a) the details of technology imported;

(b) the year of import;

(c) whether the technology been fully absorbed;

(d) if not fully absorbed, areas where absorption has not taken place, and the reasons thereof; and

(iv) the expenditure incurred on Research and Development.

(C) Foreign exchange earnings and Outgo-

The Foreign Exchange earned in terms of actual inflows during the year and the Foreign Exchange outgo during the year in terms of actual outflows.

(4) Every listed company and every other public company having a paid up share capital of twenty five crore rupees or more calculated at the end of the preceding financial year shall include, in the report by its Board of directors, a statement indicating the manner in which formal annual evaluation has been made by the Board of its own performance and that of its committees and individual directors.

(5) In addition to the information and details specified in sub-rule (4), the report of the Board shall also contain -

(i) the financial summary or highlights;

(ii) the change in the nature of business, if any;

(iii) the details of directors or key managerial personnel who were appointed or have resigned during the year;

(iv) the names of companies which have become or ceased to be its Subsidiaries, joint ventures or associate companies during the year;

(v) the details relating to deposits, covered under Chapter V of the Act,-

(a) accepted during the year;

(b) remained unpaid or unclaimed as at the end of the year;

(c) whether there has been any default in repayment of deposits or payment of interest thereon during the year and if so, number of such cases and the total amount involved-

(i) at the beginning of the year;

(ii) maximum during the year;

(iii) at the end of the year;

(vi) the details of deposits which are not in compliance with the requirements of Chapter V of the Act;

(vii) the details of significant and material orders passed by the regulators or courts or tribunals impacting the going concern status and company's operations in future;

(viii) the details in respect of adequacy of internal financial controls with reference to the Financial Statements.

[(ix) a disclosure, as to whether maintenance of cost records as specified by the Central Government under sub-section (1) of section 148 of the Companies Act, 2013, is required by the Company and accordingly such accounts and records are made and maintained,

(x) a statement that the company has complied with provisions relating to the constitution of Internal Complaints Committee under the Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act, 2013 [14 of 2013];]

[(6) This rule shall not apply to One Person Company or Small Company.]

[8A. Matters to be included in Board's Report for One Person Company and Small Company. - (1) The Board's Report of One Person Company and Small Company shall be prepared based on the stand alone financial statement of the company, which shall be in abridged form and contain the following:-

(a) the web address, if any, where annual return referred to in sub-section (3) of section 92 has been placed;

(b) number of meetings of the Board;

(c) Directors' Responsibility Statement as referred to in sub-section (5) of section 134;

(d) details in respect of frauds reported by auditors under sub-section (12) of section 143 other than those which are reportable to the Central Government;

(e) explanations or comments by the Board on every qualification, reservation or adverse remark or disclaimer made by the auditor in his report;

(f) the state of the company's affairs;

(g) the financial summary or highlights;

(h) material changes from the date of closure of the financial year in the nature of business and their effect on the financial position of the company;

(i) the details of directors who were appointed or have resigned during the year;

(j) the details or significant and material orders passed by the regulators or courts or tribunals impacting the going concern status and company's operations in future.

(2) The Report of the Board shall contain the particulars of contracts or arrangements with related parties referred to in sub-section (1) of section 188 in the Form AOC-2.]

  1. Disclosures about CSR Policy.- The disclosure of contents of Corporate Social Responsibility Policy in the Board's report and on the company's website, if any, shall be as per annexure attached to the Companies (Corporate Social Responsibility Policy) Rules, 2014.
  2. Statement containing salient features of financial statements.- The statement containing features of documents referred to in first proviso to sub-section (1) of section 136 shall be in Form AOC-3.

[Provided that the Companies which are required to comply with Companies (Indian Accounting Standards) Rules, 2015 shall forward their statement in Form AOC-3A.]

  1. Manner of circulation of financial statements in certain cases.- In case of all listed companies and such public companies which have a net worth of more than one crore rupees and turnover of more than ten crore rupees, the financial statements may be sent-

(a) by electronic mode to such members whose shareholding is in dematerialised format and whose email Ids are registered with Depository for communication purposes;

(b) where Shareholding is held otherwise than by dematerialised format, to such members who have positively consented in writing for receiving by electronic mode; and

(c) by despatch of physical copies through any recognised mode of delivery as specified under section 20 of the Act, in all other cases.

  1. Filing of financial statements and fees to be paid thereon.- (1) Every company shall file the financial statements with Registrar together with Form AOC-4.

(2) The class of companies as may be notified by the Central Government from time to time, shall mandatorily file their financial statement in Extensible Business Reporting Language (XBRL) format and the Central Government may specify the manner of such filing under such notification for such class of companies.

Explanation. - For the purposes of this sub-rule, the term "Extensible Business Reporting Language" means a standardised language for communication in electronic form to express, report or file financial information by companies under this rule.

(3) The fees or additional fees referred to in sub-section (1) of section 137 and in the second proviso to the said subsection and in sub-section (2) of the said section shall be as specified in the Companies (Registration Offices and Fees) Rules, 2014.

  1. Companies required to appoint internal auditor.- (1) The following class of companies shall be required to appoint an internal auditor or a firm of internal auditors, namely:-

(a) every listed company;

(b) every unlisted public company having-

(i) paid up share capital of fifty crore rupees or more during the preceding financial year; or

(ii) turnover of two hundred crore rupees or more during the preceding financial year; or

(iii) outstanding loans or borrowings from banks or public financial institutions exceeding one hundred crore rupees or more at any point of time during the preceding financial year; or

(iv) outstanding deposits of twenty five crore rupees or more at any point of time during the preceding financial year; and

(c) every private company having-

(i) turnover of two hundred crore rupees or more during the preceding financial year; or

(ii) outstanding loans or borrowings from banks or public financial institutions exceeding one hundred crore rupees or more at any point of time during the preceding financial year:

Provided that an existing company covered under any of the above criteria shall comply with the requirements of section 138 and this rule within six months of commencement of such section.

Explanation. - For the purposes of this rule -

(i) the internal auditor may or may not be an employee of the company;

(ii) the term "Chartered Accountant" shall mean a Chartered Accountant whether engaged in practice or not.

(2) The Audit Committee of the company or the Board shall, in consultation with the Internal Auditor, formulate the scope, functioning, periodicity and methodology for conducting the internal audit.

Annexure

Form AOC-I

(Pursuant to first proviso to sub-section (3) of section 129 read with rule 5 of Companies (Accounts) Rules, 2014)

Statement containing salient features of the financial statement of subsidiaries/associate companies/joint ventures

Part "A": Subsidiaries

(Information in respect of each subsidiary to be presented with amounts in Rs)

  1. Sl. No.
  2. Name of the subsidiary
  3. Reporting period for the subsidiary concerned, if different from the holding company's reporting period
  4. Reporting currency and Exchange rate as on the last date of the relevant Financial year in the case of foreign subsidiaries.
  5. Share capital
  6. Reserves & surplus
  7. Total assets
  8. Total Liabilities
  9. Investments
  10. Turnover
  11. Profit before taxation
  12. Provision for taxation
  13. Profit after taxation
  14. Proposed Dividend
  15. % of shareholding

Notes: The following information shall be furnished at the end of the statement:

  1. Names of subsidiaries which are yet to commence operations
  2. Names of subsidiaries which have been liquidated or sold during the year.

Part "B": Associates and Joint Ventures

Statement pursuant to Section 129 (3) of the Companies Act, 2013 related to Associate Companies and Joint Ventures

Name of Associates/Joint Ventures Name 1 Name 2 Name 3
1. Latest audited Balance Sheet Date
2. Shares of Associate/Joint Ventures held by the company on the year end
No.
Amount of Investment in Associates/Joint Venture
Extend of Holding %
3. Description of how there is significant influence
4. Reason why the associate/joint venture is not consolidated
5. Net worth attributable to Shareholding as per latest audited Balance Sheet
6. Profit/Loss for the year
i. Considered in Consolidation
i. Not Considered in Consolidation
  1. Names of associates or joint ventures which are yet to commence operations.
  2. Names of associates or joint ventures which have been liquidated or sold during the year.

Note : This Form is to be certified in the same manner in which the Balance Sheet is to be certified.

Form No. AOC-2

(Pursuant to clause (h) of sub-section (3)of section 134 of the Act and Rule 8(2) of the Companies (Accounts) Rules, 2014)

Form for disclosure of particulars of contracts/arrangements entered into by the company with related parties referred to in sub-section (1) of section 188 of the Companies Act, 2013 including certain arms length transactions under third proviso thereto

  1. Details of contracts or arrangements or transactions not at arm's length basis

(a) Name(s) of the related party and nature of relationship

(b) Nature of contracts/arrangements/transactions

(c) Duration of the contracts/arrangements/transactions

(d) Salient terms of the contracts or arrangements or transactions including the value, if any

(e) Justification for entering into such contracts or arrangements or transactions

(f) date(s) of approval by the Board

(g) Amount paid as advances, if any:

(h) Date on which the special resolution was passed in general meeting as required under first proviso to section 188

  1. Details of material contracts or arrangement or transactions at arm's length basis

(a) Name(s) of the related party and nature of relationship

(b) Nature of contracts/arrangements/transactions

(c) Duration of the contracts/arrangements/transactions

(d) Salient terms of the contracts or arrangements or transactions including the value, if any:

(e) Date(s) of approval by the Board, if any:

(f) Amount paid as advances, if any:

Form shall be signed by the persons who have signed the Board's report.

Form AOC-3

(Pursuant to first proviso to sub-section (1) of section 136 of the Act and Rule 10 of Companies (Accounts) Rules, 2014) Statement containing salient features of Balance Sheet and Profit and Loss Account

Form of Abridged Financial Statements

Name of the Company ..................

Abridged Balance Sheet as at ..................

(Rupees in .......)

Figures at the end of

Sr No. Particulars Current reporting period (DD/MM/YY) Previous reporting period (DD/MM/YY)

 

I Equity and Liabilities

(1) Shareholders' funds

(a) Paid-up Share Capital

(i) Equity

(ii) Preference

(b) Reserves and surplus

(i) Capital Reserves (including Revaluation reserve, if any)

(ii) Revenue Reserves

(iii) Surplus

(c) Money received against share warrants

(2) Share application money pending allotment

(3) Non-current liabilities

(a) Long-term borrowings

(b) Deferred tax liabilities(Net)

(c) Other Long-term liabilities

(d) Long-term provisions

(4) Current liabilities

(a) Short-term borrowings

(b) Trade Payables

(c) Other current liabilities

(d) short-term provisions

Total of (1) to (4)

II. Assets

(5) Non-current assets

(a) Fixed assets

(i) Tangible assets ( original cost less Depreciation)

(ii) Intangible assets (original cost less Depreciation/amortisation)

(iii) Capital work-in-progress

(iv) Intangible assets under development

(b) Non-current investments

(c ) Deferred tax assets (net)

(d) Long-term loans and advances

(e) Other Non-Current Assets

(6) Current assets

(a) Current investments

(b) Inventories

(c ) Trade Receivables

(d) cash and cash equivalents

(e) short-term loans and advances

(f) Other current assets

Total of (5) to (6)

Note: Complete Balance Sheet, Statement of Profit and Loss, other statements and notes thereto prepared as per the requirements of Schedule III to the Act are available at the Company's website at link........................

Abridged Profit and Loss Account for the year ended on ............

(Rupees in ........)

Sr.No. Particulars Figures for the current reporting period(DD/MM/YY) Figures for the previous reporting period(DD/MM/YY)
I Income
Revenue from operations(details to be given as per *)
II Other Income
III Total Income(I+II)
IV Expenditure
(a) Cost of materials consumed
(b) Purchase of stock-in-trade
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade
(d) Employee benefit expense
(e) Finance costs
(f) Depreciation and amortisation expenses
(g) Other expenses
Total Expenditure (a to g)
V Profit before exceptional and extraordinary items and tax (III-IV)
VI Exceptional items
VII Profit before extraordinary items and tax (V-VI)
VIII Extraordinary items
IX Profit/(loss) before tax (VII-VIII)
X 1.Tax expense
2. Deferred tax
XI Profit/(Loss) after tax for the period from continuing operations (IX-X)
XII Profit/(loss)from discontinued operations
XIII Tax expenses of discontinued operations
XIV Profit/(loss) from discontinued operations (after tax) (XII-XIII)
XV Profit/(Loss) for the year (XI+XIV)
XVI Earnings per equity share:
(a) Basic
(b) Diluted

* Details of Revenue from Operations:

  1. a) In respect of a company other than a finance company, revenue from operations shall be disclosed as under:

(Rupees in ..........)

S.No Particulars Figures for the current reporting period (DD/MM/YY) Figures for the previous reporting period(DD/MM/YY)
I Sale of products manufactured
II Sale of goods traded
III Revenue from services provided
IV Other Operational Revenue

(b) In respect of a finance company, revenue from operations shall be disclosed as under:

(a) Revenue from interest; and

(b) Revenue from Other financial services

Notes to The Abridged Balance Sheet and the Abridged Profit and Loss Account

  1. The amounts to be shown here should be the same as shown in the corresponding aggregated heads in the financial statements as per Schedule III or as near thereto as possible.
  2. The total amount of contingent liabilities and that of commitments should be shown separately.
  3. All notes forming part of the financial statements as per Schedule III to which specific attention has been drawn by the auditors or which form a subject matter of qualification by the auditor should be reproduced.
  4. If fixed assets are revalued, the amount of revaluation to be shown separately for the first five years subsequent to the date of revaluation.
  5. Any item which constitutes 20% or more of the total income or expenditure (including provisions) should be shown separately.
  6. Amount, if material, by which any item shown in the profit and loss account are affected by any change in the accounting policy, should be disclosed separately.
  7. Notes shall include the notes, if any, contained in the complete financial statements pertaining to the following:

(a) Period and amount of defaults on the balance sheet date in repayment of loans and interest.

(b) Amalgamations, acquisitions, restructurings and demergers during the reporting period.

(c) Material events affecting the going concern assumption.

(d) Investigation and inspection conducted or ordered under the provisions of Companies Act, 2013.

(e) Non-compliance with any law during the reporting period.

(f) Any other note considered significant by the management.

  1. Book value and Market value of quoted Investments (both for current year as well as previous year) be mentioned.
  2. Notes in the abridged balance sheet should be given the same number as in the main balance sheet.
  3. Disclosure of Related Party Transaction shall be made in terms of the requirements of Accounting Standards.
  4. Details of cash and cash equivalents shall be disclosed as follows:

(a) Balances with banks;

(b) Cheques, drafts on hand;

(c) Cash in hand;

(d) Others ( specify nature)

  1. In terms of Accounting Standard (AS)3, Cash Flow Statement, wherever required and notified, the following abridged Cash Flow Statement shall be included:
Abridged Cash Flow Statement
Figures for the current reporting period Figures for the previous reporting period
1. Cash flows from Operating activities
2. Cash flows from Investing activities
3. Cash flows from Financing activities
4. Net increase/(decrease) In cash and cash Equivalents
5. Cash and cash equivalents At the beginning of period
6. Cash and cash equivalents At the end of period
  1. Segment revenue, segment capital employed(segment assets minus segment liabilities) and segment result for business segments or geographical segments, whichever is the enterprise's primary basis of segment reporting(disclosure of segment information shall be presented) only if the company is required, in terms of Accounting Standards.
  2. Level of rounding off should be the same as in the main balance sheet and the profit and loss account.
  3. Where compliance with the requirements of the Act including Accounting Standards as applicable to the companies require any change in treatment or disclosure including addition, amendment, substitution or deletion in the head/subhead or any changes inter se in the financial statements or statements forming part thereof, the same shall be made.

The above stated salient features of the Balance Sheet and the Profit and Loss Account should be authenticated in the same manner as the Main financial statements.

Auditor's Report

Auditor's Report shall be submitted by the statutory auditors in accordance with the Auditing Standards. Auditor's report on unabridged financial statements shall also be given.

Director's Report

Salient features of Director's Report shall be disclosed.

Consolidated Financial Statements

  1. Where a company is required to prepare Consolidated Financial Statements, i.e. consolidated balance sheet and consolidated statement of profit and loss, the company shall mutatis mutandisfollow the requirements of Schedule III of the Act, as applicable to a company in the preparation of balance sheet and statement of profit and loss. In addition, the consolidated financial statements shall disclose the information as per the requirements specified in the applicable Accounting Standards including the items specified at Serial numbers (1) and (2) under the heading "general instructions for the preparation of consolidated financial statements" contained in the said Schedule.

Note : To be certified in the same manner in which the Balance Sheet is to be certified.

[FORM AOC-3A]

Statement containing salient features of the financial statements (Division II- Schedule III to the Companies Act, 2013)

(Pursuant to first proviso to sub-section (1) of section 136 of the Act and proviso to rule 10 of the Companies (Accounts) Rules, 2014)

Form of Abridged Financial Statements

Part I

Name of the Company ......................... Abridged Balance Sheet as at ...........................

(Rupees in ............)

Particulars Figures as at the end of current Reporting period (dd-mm-yy) Figures as at the end of the previous Reporting period (dd-mm-yy) Figures as at the beginning of the previous Reporting period (dd-mm-yy)
1 2 3 4
 

(1)

 ASSETS

Non-current assets

(a)Property, Plant and Equipment

(b) Capital work-in-progress

(c) Investment Property

(d) Goodwill

(e) Other Intangible assets

(f) Intangible assets under development

(g) Biological Assets other than bearer plants

(h) Financial Assets

(i) Investments

(ii) Trade receivables

(iii) Loans

(iv) Others (to be specified)

(i) Deferred tax assets (net)

(j) Other non-current assets
(2) Current assets
(a) Inventories

(b) Financial Assets

(i) Investments

(ii) Trade receivables

(iii) Cash and cash equivalents

(iv) Bank balances other than (iii) above

(v) Loans

(vi) Others (to be specified)

(c) Current Tax Assets (Net)

(d) Other current assets
Total Assets
Equity and Liabilities
(1) Equity
a) Equity Share capital
(b) Other Equity
Liabilities
(2) Non-current liabilities
(a) Financial Liabilities
(i) Borrowings
(ii) Trade payables
(iii) Other financial liabilities (other than those specified in item (b), to be specified)
(b) Provisions
(c) Deferred tax liabilities (Net)
(d) Other non-current liabilities
(3) Current liabilities
(a) Financial Liabilities
(i) Borrowings
(ii) Trade payables
(iii) Other financial liabilities (other than those specified in item (c)
(b) Other current liabilities
(c) Provisions
(d) Current Tax Liabilities (Net)
Total Equity and Liabilities

Note : Column 4 is applicable when an entity is required to present the opening balance sheet in accordance with the requirements of Ind-AS.

Abridged Statement of Changes in Equity for the period ended ........................

(Rupees in ..................)

  1. Equity Share Capital
Balance at the beginning of the Reporting period (dd-mm-yy) Changes in equity share capital during the year Balance at the end of the Reporting period (dd-mm-yy) Figures as at the beginning of the previous Reporting period (dd-mm-yy)*
1 2 3 4
  1. Other Equity
Particulars Balance at the beginning of the Reporting period (dd-mm-yy) Changes in accounting policy or prior period errors Restated balance at the beginning of the reporting period Total comprehensive income for the year Dividends Transfer to retained earnings Any other Change (to be specified) Balance at the end of the Reporting period (dd-mm-yy) Figures as at the beginning of the previous Reporting period (dd-mm-yy)
1 2 3 4 5 6 7 8 9*
Share application money pending allotment
Equity component of compound financial instruments Reserves and Surplus

(i) Capital Reserve

(ii)Securities Premium Reserve

(iii) Other Reserves (specify nature)

(iv)Retained Earnings
Debt instruments through Other Comprehensive Income
Equity instruments through Other Comprehensive Income
Effective portion of Cash Flow Hedges
Revaluation Surplus
Exchange differences on translating the financial statements of a foreign operation
Other items of Other Comprehensive Income (specify nature)
Money received against share warrants
Total
* This column is applicable when an entity is required to present the Statement of Changes in Equity in accordance with the requirements of Ind- AS.

Part II

Abridged Statement of Profit and Loss for the period ended ...........................

(Rupees in ............)

Particulars Figures for the current Reporting period (dd-mm-yy) Figures for the previous Reporting period (dd-mm-yy)
1 2 3
I Revenue From Operations
II Other Income
III Total Income (I+II)
IV Expenses Cost of materials consumed
Purchases of Stock-in-Trade
Changes in inventories of finished goods, Stock-in-Trade and work-inprogress
Employee-benefits expense
Finance costs
Depreciation and amortization expense
Other expenses
Total expenses (IV)
V Profit/(loss) before exceptional items and tax (I- IV)
VI Exceptional Items
VII Profit/(loss) before tax (V-VI)
VIII Tax expense:

(1) Current tax

(2) Deferred tax
IX Profit (Loss) for the period from continuing operations (VII-VIII)
X Profit/(loss) from discontinued operations
XI Tax expense of discontinued operations
XII Profit/ (loss) from Discontinued operations (after tax) (X-XI)
XIII Profit/(loss) for the period (IX+XII)
XIV Other Comprehensive Income

A (i) Items that will not be reclassified to profit or loss

(ii) Income tax relating to items that will not be reclassified to profit or loss

B (i) Items that will be reclassified to profit or loss

(ii) Income tax relating to items that will be reclassified to profit or loss
XV Total Comprehensive Income for the period (XIII+XIV)(Comprising Profit (Loss) and Other Comprehensive Income for the period)
XVI Earnings per equity share (for continuing operation):

(1) Basic

(2) Diluted
XVII Earnings per equity share (for discontinued operation):

(1) Basic

(2) Diluted
XVIII Earnings per equity share (for discontinued & continuing operations)

(1) Basic

(2) Diluted

Part III

Abridged Cash Flow Statement

In terms of Indian Accounting Standard (Ind AS) 7, Statement of Cash Flows, the following abridged Statement of Cash Flows shall be included:

(Rupees in............)

Particulars Figures for the current reporting period (dd-mm-yy) Figures for the previous reporting period (dd-mm-yy)
1 2 3
Cash flows from Operating Activities
Cash flows from Investing Activities
Cash flows from Financing Activities
Net increase/(decrease)
In cash and cash equivalents
Cash and Cash Equivalents at the beginning of period
Cash and Cash Equivalents at the end of period

Notes to the Abridged Financial Statements

  1. Complete Balance Sheet, Statement of Changes in Equity, Statement of Profit and Loss, , Statement of Cash Flows (wherever applicable) and other statements and notes thereto prepared as per the requirements of Division II to the Schedule III to the Act are available at the Company's website at link......................... Copy of financial statement is also available for inspection at the registered office of the company during working hours for a period of 21 days before the date of AGM.
  2. The amounts to be shown here should be the same as shown in the corresponding aggregated heads in the financial statements as per Schedule III.
  3. Amount, if material, by which any item shown in the financial statements are affected by any change in the accounting policy, should be disclosed separately.
  4. The amount of contingent liabilities and that of commitments (to the extent not provided for) should be disclosed separately, as per Division II, Schedule III.
  5. All notes forming part of the financial statements as per Schedule III to which specific attention has been drawn by the auditors or which form a subject matter of qualification by the auditor should be reproduced.
  6. Any item which constitutes 20% or more of the total income or expenditure (including provisions) should be shown separately.
  7. Notes shall include the notes, if any, contained in the financial statements pertaining to the following:

a Period and amount of defaults on the balance sheet date in repayment of borrowings (other than Trade Payables) and interest thereon.

b Business combination like Amalgamations, acquisitions, restructurings, and demergers during the Reporting period.

c Material events affecting the going concern assumption.

d Investigation and inspection conducted or ordered under the provisions of Companies Act, 2013.

e Non-compliance with any law during the Reporting period and the penalties imposed/compounding fees paid.

f Any other note considered significant by the management.

  1. Disclosure of Related Party Transaction shall be made in terms of the requirements of Ind AS- 24.
  2. Details of cash and cash equivalents shall be disclosed as follows:

a Balances with banks;

b Cheques, drafts on hand;

c Cash in hand;

d Others( specify nature)

(Separate disclosure should be made for cash and cash equivalents earmarked for specific purposes).

  1. Segment Reporting shall be in the same format/details as reported in audited financial statements.

The above stated salient features of the abridged financial statements should be authenticated in the same manner as the main financial statements.

Director's Report

Salient features of Director's Report shall be disclosed.

Salient features shall include the following.

(a) State of affairs of the company.

(b) Details of Dividend declared.

(c) Details of frauds, if any, reported.

(d) Details of auditor's qualifications and reply thereon.

(e) Highlights of the company's performances. These highlights shall be separately given for the companies material subsidiaries.

Consolidated Financial Statements Where a company is required to prepare Consolidated Financial Statements, i.e. consolidated balance sheet and consolidated statement of profit and loss, the company shall mutatis mutandis follow the requirements of Division II to the Schedule III of the Act, as applicable to a company in the preparation of balance sheet and statement of profit and loss. In addition, the consolidated financial statements shall disclose the information as per the requirements specified in the applicable Indian Accounting Standards (Ind AS) including the items specified at Serial numbers (1) and (2) under the heading "general instructions for the preparation of consolidated financial statements" contained in the said Schedule. The company should follow the above requirementsmutatis mutandis while presenting the abridged consolidated financial statements.

Auditor's Report

The Auditor's report on unabridged financial statements shall also be attached alongwith this Abridged financial statements.

Note : To be certified in the same manner in which the Balance Sheet is to be certified.

[FORM NO. AOC. 4]

[Pursuant to section 137 of the Companies Act, 2013 and Sub-rule (1) of Rule 12 of Companies (Accounts) Rules 2014]

 Form for filing financial statement and other documents with Registrar

 

Form language        English        Hindi
Refer the instruction kit for filing the form.
Note-
-All fields marked in * are to be mandatorily filled.
-Figures appearing in the e-Form should be entered in Absolute Rupees only. Figures should not be rounded off in any other unit like hundreds, thousands, lakhs, millions or crores.

 

Authorised capital of the company as on the date of filing

 

Number of members of the company as on the date of filing

 

Segment- I: Information and Particulars in Respect of Balance Sheet

Part A

 

I. General information of the company

 

1. (a) *Corporate identity number (CIN) of company

 

(b) Global location number (GLN) of
Company

 

2. (a) Name of the Company

 

(b) Address of the registered office of the company

 

(c) *e-mail id of the company

 

3. * Financial year to which financial statements relates
Form      (DD/MM/YYYY)      (DD/MM/YYYY)

 

4. (a) *Date of Board of Director's meeting in which financial statements are approved                    (DD/MM/YYYY)

 

  (b) (i) *Nature of Financial statements

 

       (ii) Nature of revision        Financial statement        Directors' Report        Both

 

       (iii) Whether provisional financial statements filed earlier        Yes        No        Not applicable

 

       (iv) Whether adopted in adjourned AGM       Yes        No        Not applicable

 

       (v) Date of adjourned AGM in which financial statements were adopted

 

       (vi) SRN of form INC-28

 

       (vii) SRN of form INC-4

 

          (viii) Date of order of competent authority                     (DD/MM/YYYY)

 

(c)  Details of director's manager, secretary, CEO, CFO, of the company who have signed the financial statements

 

Provide Director Identification number (DIN) in case of director and Income-tax permanent account number (Income-tax PAN) in case of manager, secretary, CEO,

 

 

DIN or Income-tax PAN Name Designation Date of signing of financial statements

 

5. (a) *Date of Board of Director's meeting in Boards' report referred under section 134 was approved   (DD/MM/YYYY)

 

(b) Detail of Director(s) who have signed the Boards' report

 

DIN Name Designation Date of signing of Board's report

 

6. *Date of signing of reports on the financial statements by the auditors                           (DD/MM/YYYY)

 

7.
(a) *Whether annual general meeting (AGM) held       Yes        No        Not applicable
(b) If yes, date of AGM                   (DD/MM/YYYY)
(c) *Due date of AGM                  (DD/MM/YYYY)
(d) *Whether any extension for financial year or AGM granted       Yes        No
(e) If yes, due date of AGM after grant of extension                   (DD/MM/YYYY)

 

8.
(a) *Whether the company is a subsidiary company as defined under clause (87) of section 2       Yes        No
(b) CIN of the holding company, if applicable
(c) Name of the holding company
(d) Provision pursuant to which the company has become a subsidiary

 

9. (a) *Whether the company has a subsidiary company as defined under clause (87) of section 2       Yes        No
(b) If yes, then indicate number of subsidiary company(ies)

 

I.
  CIN of the holding company, if applicable
  Name of the holding company
  Provision pursuant to which the company has become a subsidiary

 

10. *Number of auditor

 

I.
*(a) *Income-tax PAN of auditor or auditor's firm
*(b) Category of auditor    Individual        Auditor's firm
*(c) Membership number of auditor or auditor's firm's registration number
*(d) SRN of form ADI-1
*(e) Name of the auditor or auditor's firm
*(f) Address of the auditor or auditor's firm Line I
Line II
*City
*State
Country
*Pin Code
(g) *Details of the member signing for the above firm
Name of the member
Membership number

 

11. (a) *Whether Schedule III of the Companies Act, 2013 is applicable        yes      No

 

(b) *Type of Industry

 

Note: In case the type of industry is other than Banking or Power or Insurance or NBFC, then select Commercial and Industrial (C&I).

 

12. *Whether consolidated financial statements required or not        yes      No

 

13. (a) *Whether company is maintaining books of account and other relevant books and papers in electronic form        yes     No

 

(b) Complete Postal Address of the Place of maintenance of computer servers (Storing Accounting Data)

 

*Line I
*Line II
*City
*State/Union Territory           *Pin Code
*District
*ISO Country code
Country
*Phone (with STD/ISD code)        Fax

 

(c) Particular of the service provider (if any)

 

  (i) Name of service provider

 

  (ii) Internet protocol address of service provider

 

  (iii) Location of the service provider

 

  (iv) Whether books of account and other books and papers are maintained on cloud     yes         No

 

Address as provided by the service provider

 

 

Part-B

 

I. Balance Sheet

 

Particulars Figures as at the end of (Current reporting period) (in Rs.)  (DD/MM/YYYY) Figures as the end of (Previous reporting period) (in Rs.)  (DD/MM/YYYY)
I.

(1)

 Equity and Liabilities

Shareholders’ funds
(a) Share capital
(b) Reserves and surplus
(c) Money received against share warrants
(2) Share application money pending allotment
(3) Non-current liabilities
(a) Long-term borrowings
(b) Deferred tax liabilities (net)
(c) Other long term liabilities
(d) Long term provisions
(4) Current liabilities
(a) Short-term borrowings
(b) Trade payables
(c) Other current liabilities
(d) Short-term provisions
Total 0.00 0.00
II. Assets
(1) Non-current assets
(a) Fixed assets
(i) Tangible assets
(ii) Intangible assets
(iii) Capital work-in progress
(iv) Intangible assets under development
(b) Non-current Investments
(c) Deferred tax assets (net)
(d) Long-term loans and advances
(e) Other non-current assets
(2) Current assets
(a) Current investments
(b) Inventories
(c) Trade receivables
(d) Cash and cash equivalents
(e) Short-term loans and advances
(f) Other current assets
Total 0.00 0.00

 

II. Detailed Balance sheet items (Amount in Rupees)

 

A. Details of long term borrowings (unsecured)

 

Particulars Current reporting period Previous reporting period
Bonds/debentures
Term Loans
-From banks
-From other parties
Deferred payment liabilities Deposits
Loans and advances from related parties
Long term maturities of financial lease obligations
Other loans & advances
Total long term borrowings (unsecured) 0.00 0.00
Out of above total, aggregate amount guaranteed by directors

 

B. Details of short term borrowings (unsecured)

 

Particulars Current reporting period Previous reporting period
Loans repayable on demand
-From banks
-From other parties
Loans and advances from related parties
Deposits
Other loans and advances
Total short term borrowings (unsecured) 0.00 0.00
Out of above total, aggregate amount guaranteed by directors

 

C. Details of long term loans and advances (unsecured, considered good)

 

Particulars Current reporting period Previous reporting period
Capital advances
Security deposits
Loans and advances to other related parties
Other loans and advances
Total long term loan and advances
Less: Provision/ allowance for bad and doubtful loans and advances
-From related parties
-From others
Net long term loan and advances (unsecured, considered good) 0.00 0.00
Loans and advances due by directors/other officers of the company

 

D. Details of long term loans and advances (doubtful)

 

Current reporting period Previous reporting period
Capital advances
Security deposits
Loans and advances to related parties
Other loans and advances
Total long term loan and advances
Less: Provision/allowance for bad and doubtful loans and advances
-From related parties
-From others
Net long term loan and advances (doubtful) 0.00 0.00
Loans and advances due by directors/other officers of the company

 

E. Details of trade receivables

 

Particulars Current reporting period Previous reporting period
Exceeding six months Within six months Exceeding six months Within six months
Secured, considered good
Unsecured, considered good
Doubtful
Total trade receivables 0.00 0.00 0.00 0.00
Less: provision/ allowance for bad and doubtful debts
Net trade receivables 0.00 0.00 0.00 0.00
Debt due by (directors/others officers of the company

 

III. *Financial parameters - Balance sheet items (Amount in Rupees) as on financial year end date

 

1 Amount of issue for contracts without payment received in cash during reporting period
2 Share application money given
3 Share application money given during the reporting period
4 Share application money received during the reporting period
5 Share application money received and due for refund
6 Paid-up capital held by foreign company %
7 Paid-up capital held by foreign holding and/ or through its subsidiaries %
8 Number of shares bought back during the reporting period
9 Deposits accepted or renewed during the reporting period
10 Deposits matured and claimed but not paid during the reporting period
11 Deposits matured and claimed but not paid
12 Deposits matured, but not claimed
13 Unclaimed matured debentures
14 Debentures claimed but not paid
15 Interest on deposits accrued and due but not paid
16 Unpaid dividend
17 Investment in subsidiary companies
18 Investment in government companies
19 Capital reserve
20 Amount due for transfer to Investor Education and Protection Fund (IEPF)
21 Inter-corporate deposits
22 Gross value of transaction as per AS- 18 (if applicable)
23 Capital subsidies or grants received from government authority(ies)
24 Calls unpaid by directors
25 Calls unpaid by others
26 Forfeited shares (amount originally paid-up)
27 Forfeited shares reissued
28 Borrowing from foreign institutional agencies
29 Borrowing from foreign companies
30 Inter-corporate borrowings-secured
31 Inter-corporate borrowings–unsecured
32 Commercial Paper
33 Conversion of warrants into equity shares during the reporting period
34 Conversion of warrants into preference shares during the reporting period
35 Conversion of warrants into debentures during the reporting period
36 Warrants issued during the reporting period (In foreign currency)
37 Warrants issued during the reporting period (In Rupees)
38 Default in payment of short term borrowings and interest thereon
39 Default in payment of long term borrowings and interest thereon
40 Whether any operating lease has been converted to financial lease or vice-versa       yes       No
Provides details of such conversions
41 Net Worth of the company
42 Number of shareholders to whom shares allotted under private placement during the reporting period
43 Secured Loan
44 Gross fixed assets (including intangible assets)
45 Depreciation and amortization
46 Miscellaneous expenditure to the extent not written off or adjusted
47 Unhedged Foreign Exchange Exposure

 

IV. Share capital raised during the reporting period (Amount in Rupees)

 

Particulars Equity shares Preference shares Total
(a) Public issue 0.00
(b) Bonus issue 0.00
(c) Rights issue 0.00
(d) Private placement arising out of conversion of debentures or preference shares 0.00
(e) Other private placement 0.00
(f) Preferential allotment arising out of conversion of debentures or preference shares 0.00
(g) Other preferential allotment 0.00
(h) Employee Stock Option Plan (ESOP) 0.00
(i) Other 0.00
(j) Total amount of share capital raised during the reporting period 0.00 0.00 0.00

 

V. *Details of Specified Bank Notes (SBN) held and transacted during the period from 8th November, 2016 to 30th December, 2016 as provided in the Table below :-

 

Particulars SBNs Other denomination Total
Closing cash in hand as on 08.11.2016
(+) Permitted receipts
(-) Permitted payments
(-) Amount deposited in Banks
Closing cash in hand as on 30.12.2016

 

VI. Details related to cost records and cost audit

 

1. *Whether maintenance of cost records by the company has been mandated under Companies (Cost Records and Audit) Rules, 2014     Yes    No

 

If yes, Central Excise Tariff Act Heading in which the product/ service is covered

 

2. If yes, Central Excise Tariff Act Heading in which the product/ service is covered

 

Segment II: Information and Particulars in Respect of Profit and Loss Account

 

I. Statement of Profit and Loss

 

Particulars Figures for the period (Current reporting period) From (DD/MM/YYYY)  To  (DD/MM/YYYY) Figures for the period (Previous reporting period) From (DD/MM/YYYY)  To  (DD/MM/YYYY)
I. Revenue from operations
Domestic turnover
      (i) Sale of goods manufactured
      (ii) Sale of goods traded
      (iii) Sale or supply of services
Export turnover
      (i) Sale of goods manufactured
      (ii) Sale of goods traded
      (iii) Sale or supply of services
(II) Other Income
(III) Total Revenue (I+II) 0.00 0.00
(IV) Expenses
Cost of materials consumed
Purchases of stock in trade
Changes in inventories of • Finished goods
      • Work-in-progress
      • Stock in trade
Employee benefit expenses
Managerial remuneration
Payment to Auditors
Insurance expenses
Power and fuel
Finance cost
Depreciation and amortization expenses
Other expenses
Total expenses 0.00 0.00
(V) Profit before exceptional and extraordinary items and tax (III-IV) 0.00 0.00
(VI) Exceptional items
(VII) Profit before extraordinary items and tax (V-VI) 0.00 0.00
(VIII) Extraordinary items
(IX) Profit before tax (VII-VIII) 0.00 0.00
(X) Tax Expense
      (1) Current tax
      (2) Deferred tax
(XI) Profit/(Loss) for the period from continuing operations (IX-X) 0.00 0.00
(XII) Profit /(Loss) from discontinuing operations
(XIII) Tax expense of discontinuing operations
(XIV) Profit/ (Loss) from discontinuing operations (after tax) (XII-XIII) 0.00 0.00
(XV) Profit /(Loss) (XI+XIV) 0.00 0.00
(XVI) Earnings per equity share before extraordinary items
      (1) Basic
      (2) Diluted
(XVII) Earnings per equity share after extraordinary items
      (1) Basic
      (2) Diluted

 

II. Detailed Profit and Loss items (Amount in Rupees)

 

A. Details of earning in foreign exchange

 

Particulars Current reporting period Previous reporting period
Export of goods calculated on FOB basis
Interest and dividend
Royalty
Know- how
Professional and consultation fees
Other income
Total Earning in Foreign Exchange 0.00 0.00

 

B. Details of expenditure in foreign exchange

 

Particulars Current reporting period Previous reporting period
Import of goods calculated on CIF basis
  (i) Raw material
  (ii) Component and spare parts
  (iii) Capital goods
  Expenditure on account of
   Royalty
   Know-how
   Professional and consultation fees
   Interest Other matters Dividend paid
   Other matters
   Dividend paid
Total Expenditure in foreign exchange 0.00 0.00

 

III. *Financial parameters-Profit and loss account items (amount in Rupees) during the reporting period

 

1 Proposed Dividend %
2 Earnings per share (in Rupees) Basic Diluted
3 Income in foreign currency
4 Expenditure in foreign currency
5 Revenue subsidies or grants received from government authority(ies)
6 Rent paid
7 Consumption of stores and spare parts
8 Gross value of the transaction with the related parties as per AS-18 (if applicable)
9 Bad debts of related parties as per AS-18 (if applicable)

 

IV. Details related to principal products or services of the company

 

Total number of product/ services category(ies)

 

1
  Product or service category code (ITC/NPCS 4 digit code)
  Description of the product
  or service category
   Turnover of the product or service category (in Rupees)
  Highest turnover contributing product or service code (ITC/NPCS 8 digit code)
  Description of the product or service
  Turnover of highest contributing product or service (in Rupees)

 

Note. - Please refer to `Indian Trade Classification' based on harmonized commodity description and coding system issues by the ministry of Commerce & Industry for Product Codes and National Product Classification for Services (NPCS) for Services codes issued by Ministry of Statistics & Programme Implementation, Government of India.

 

Segment III: Reporting of Corporate Social Responsibility (CSR)

 

1. (a) (i) *Whether CSR is applicable as per section 135    Yes    No
   (ii) Turnover (in Rs.)
   (iii) Net worth (in Rs.)
(b) Net profits for last three financial years

 

Financial year ended
Profit before tax (In Rs.)
Net Profit computed u/s 198 adjusted as per rule 2(1)(f) of the Companies (CSR Policy) Rules, 2014 (in Rs.)

 

2. Average net profit of the company for last three financial years (as defined in explanation to sub-section (5) section 135 of the Act)    (in Rupees)
3. Prescribed CSR Expenditure (two per cent. of the amount as in item 2 above)    (in Rupees)
4. (a)  Total amount spent on CSR for the financial year    (in Rupees)
(b)  Amount spent in local area    (in Rupees)
(c)  Manner in which the amount spent during the financial year as detailed below: Number of CSR activities
    (If number of programmes/projects/activities is more than twenty, submit the remaining details in EXCEL sheet as specified in instruction kit):

 

(1) (2) (3) (4) (5) (6) (7) (8) (9)
S. No. CSR project or activity identified Sector in which the Project is covered Projects or programs - Specify the State /Union Territory where the Project/ Program was undertaken Projects or programs - Specify the district where projects or programs was undertaken Amount outlay (budget) project or programs wise (in Rs.) Amount spent on the projects or programs (in Rs.) Expenditure on Administrative overheads (in Rs.) Mode of Amount spent
1
2
3
Total

 

5. Give details (name, address and email address) of implementing agency(ies)

 

6. Explanation for not spending

 

If others, specify
7. Whether a responsibility statement of the CSR Committee on the implementation and monitoring of CSR Policy is enclosed to the Board's Report    yes  No

 

Segment IV: Disclosure About Related Party Transactions
Disclosure of particulars of contracts/arrangements entered into by the company with related parties referred to in subsection (1) of section 188 of the Companies Act, 2013 including certain arm's length transactions under third proviso thereto

 

1. Number of contracts or arrangements or transactions not at arm's length basis

 

Name(s) of the related party Nature of relationship Nature of contracts/ arrangements/ transactions

 

Duration of the contracts /arrangements/ transactions Date of approval by the Board Amount paid as advances, if any Date on which the resolution was passed in general meeting as required under first proviso to section 188

 

2. Number of material contracts or arrangement or transactions at arm's length basis

 

Name(s) of the related party Nature of relationship Nature of contracts/ arrangements/ transactions

 

Duration of the contracts / arrangements/ transactions Date of approval by the Board Amount paid as advances, if any

 

Segment V: Auditor's Report

 

I. (a) In case of a government company, whether Comptroller and Auditor-General of India (CAG of India) has commented
upon or supplemented the audit report under section 143 of the Companies Act, 2013      Yes    No
(b) If yes, provide following details:-

 

S. No. Provide details of comment(s) or supplement(s) received from CAG of India Board of Director’s reply(ies) on comments received from CAG of India
I
II

 

(c) Whether Comptroller and Auditor-General of India has conducted supplementary or test audit under section 143      Yes    No
II. *Whether the auditors have reported as to whether company had provided requisite disclosures in its financial statements as to holdings as well as dealings in Specified Bank Notes during the period from 8th November, 2016 to 30th December, 2016 and if so, whether these are in accordance with the books of accounts maintained by the company      Yes    No

 

III. Details of remarks made by auditors and applicability of CARO
1. *Whether auditors' report has been qualified or has any reservations or contains adverse remarks      Yes    No
2. *Whether auditors' report has been qualified or has any reservations or contains adverse remarks

 

S. No. (a) Auditors' qualifications, reservations or adverse remarks in the auditors' report (b) Directors' comments on qualifications, reservations or adverse remarks of the auditors as per Board's report
I
II

 

3 *Whether Companies (Auditors' Report) Order (CARO) applicable      Yes    No
4. Auditors' comment on the items specified under Companies (Auditors' Report) Order (CARO)

 

Particulars Auditors’ comments on the report
Fixed assets
Inventories
Loans given by the company
Acceptance of Public Deposits
Maintenance of Cost records
Statutory dues
Term loans
Fraud noticed
Others

 

Segment-VI- Miscellaneous
1. *Whether the Secretarial Audit is applicable   yes    No
2. *Whether detailed disclosures with respect to Directors' report under sub-section (3) of section 134 is attached.   yes    No

 

Attachments List of Attachments
(1) *Copy of financial statements duly authenticated as per section 134 (including Board's report, auditors' report and other documents)
(2) Statement of subsidiaries as per section 129 - Form AOC-1
(3) Statement of the fact and reasons for not adopting Financial statements in the annual general meeting (AGM)
(4) Statement of the fact and reasons for not holding the AGM
(5) Approval letter of extension of financial year or AGM
(6) Supplementary or test audit report under section 143
(7) Company CSR policy as per sub-section (4) of section 135
(8) Details of other entity(s)
(9) Details of salient features and justification for entering into contracts/ Arrangements/transactions with related parties as per Sub-section (1) of section 188 - Form AOC-2
(10) Details of comments of CAG of India
(11) Secretarial Audit Report
(12) Directors' report as per sub-section (3) of section 134
(13) Details of remaining CSR activities
(14) Optional attachment(s), if any

 

Declaration
I am authorized by the Board of Directors of the Company vide *resolution number      *dated     to sign this form and declare that all the requirements of Companies Act, 2013 and the rules made thereunder in respect of the subject matter of this form and matters incidental thereto have been complied with. I further declare that:

 

1. Whatever is stated in this form and in the attachments thereto is true, correct and complete and no information material to the subject matter of this form has been suppressed or concealed and is as per the original records maintained by the company.
2. All the required attachments have been completely and legibly attached to this form.
*To be digitally signed b
*Designation
*Director identification number of the director; or;
PAN of the manager or CEO or CFO; or Membership number of the secretary

 

Certificate by Practicing professional
I declare that I have been duly engaged for the purpose of certification of this form. It is hereby certified that I have gone through the provisions of the Companies Act, 2013 and Rules thereunder for the subject matter of this form and matters incidental thereto and I have verified the above particulars (including attachment(s)) from the original/certified records maintained by the Company/applicant which is subject matter of this form and found them to be true, correct and complete and no information material to this form has been suppressed. I further certify that:

 

1. The said records have been properly prepared, signed by the required officers of the Company and maintained as per the relevant provisions of the Companies Act, 2013 and were found to be in order;
2. All the required attachments have been completely and legibly attached to this form;
3. It is understood that I shall be liable for action under Section 448 of the Companies Act, 2013 for wrong certification, if any found at any stage.

 

  Chartered accountant (in whole-time practice)or                    Cost accountant (in whole-time practice)or
  Company Secretary (in whole-time practice)
Whether associate or fellow                Associate             Fellow
Membership number
Certificate of practice number

 

Note: Attention is drawn to provisions of Section 448 and 449 which provide for punishment for false statement / certificate and punishment for false evidence respectively.

 

For office use only:
e-Form Service request number (SRN) eForm filling date   (DD/MM/YY)
Digital signature of the authorising officer
This e-Form is hereby registered
Date of signing (DD/MM/YY)
OR

 

This Form has been taken on file maintained by the registrar of companies through electronic mode and on the basis of statement of correctness given by the filling company.