Published vide Notification No. G.S.R. 239 (E), dated 31.3.2014
Last Updated 27th January, 2023 [act3136]
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.
2. 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.
3. 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, at all times,] so as to be usable for subsequent reference.
[Provided that for the financial year commencing on or after the [1st day of April, 2023] , every company which uses accounting software for maintaining its books of account, shall use only such accounting software which has a feature of recording audit trail of each and every transaction, creating an edit log of each change made in books of account along with the date when such changes were made and ensuring that the audit trail cannot be disabled.]
(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 [daily 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.
4. 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.
5. 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.
6. 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.
7. 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).
8. 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;
Explanation. - For the purposes of this clause, the expression "proficiency" means the proficiency of the independent director as ascertained from the online proficiency self-assessment test conducted by the institute notified under sub-section (1) of section 150.].
(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.
(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];]
(xii) the details of difference between amount of the valuation done at the time of one time settlement and the valuation done while taking loan from the Banks or Financial Institutions along with the reasons thereof.]
(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.]
9. 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.
10. 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.]11. 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.
(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
2. 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)
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:
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.
8. Book value and Market value of quoted Investments (both for current year as well as previous year) be mentioned.
9. Notes in the abridged balance sheet should be given the same number as in the main balance sheet.
10. Disclosure of Related Party Transaction shall be made in terms of the requirements of Accounting Standards.
11. 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)
12. 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
13. 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.
14. Level of rounding off should be the same as in the main balance sheet and the profit and loss account.
15. 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 mutandis follow 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.
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 ..................)
A. 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
B. 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.
8. Disclosure of Related Party Transaction shall be made in terms of the requirements of Ind AS- 24.
9. 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).
10. 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 requirements mutatis 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.
[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.
[Pursuant to sub-rule (1B) of Rule 12 of Companies (Accounts) Rules, 2014]
Form language English Hindi
Refer the instruction kit for filing the
form.
1.
*(a) Corporate Identity Number (CIN) of the
company
Pre-fill
*(b) Name of the
company
*(c) Address of the
registered office of the company
*(d) email ID of the
company
2.
(a) *Financial Year
to which the Corporate Social Responsibility details pertain:
From (DD/MM/YYYY) To
(DD/MM/YYYY)
(b) *SRN of form
AOC-4/ AoC-4 XBRL/ AoC-4 NBFC filed by the company for its
standalone financial statements
3.
(i) *Net Worth
(ii) *Turnover
(iii) *Net Profit
(iv) Criteria that
triggered CSR applicability
4.
(a)*(i) Whether CSR
Committee has been constituted Yes No Not Applicable
(ii) Number of
directors composing CSR Committee
(iii) Number of
meetings of CSR Committee held during the year
Sr. No.
DIN
Name of Director
Category
No. of meetings of CSR Committee attended
during the year
(b)(i)* Whether the
company has a website
Yes No
(ii) If Yes, Provide
web-link
(iii) Whether
following has been disclosed on the website of the company in
pursuance of Rule 9 of Companies (CSR Policy) Rules, 2014:
Composition of
CSR committee
Yes No N.A.
CSR Policy
Yes No
CSR projects
approved by the board
Yes No
(c)* (i) Whether
Impact assessment of CSR projects is carried out in pursuance of
sub-rule (3) of Rule 8 of Companies (CSR Policy) Rules, 2014, if
applicable
Yes No Not Applicable
(ii) *If Yes, whether
the same has been disclosed in the Board Report
Yes No
(iii) Provide
web-link, if any
(d)(i)* Whether any
amount is available for set off in pursuance of sub-rule (3) of
Rule 7 of Companies (CSR Policy) Rules, 2014
Yes No
(ii) If yes, provide
details:
S.No.
Financial Year
Amount available for set-off (in Rs.)
Amount set-off in the financial year, if
any (in Rs)
Balance Amount (in Rs.)
1
FY-1 (Financial Year End Date)
2
FY-2 (Financial Year End Date)
3
FY-3 (Financial Year End Date)
Total
5.
(a)* Whether the
company has completed the period of three financial years since
its incorporation
Yes No
(b) If no, then
provide the number of financial years completed since
incorporation
(c)* Net Profit &
other details for the preceding financial years:
S.No.
Particulars
Amounts (in Rs)
FY-1
FY-2
FY-3
1
Profit before tax
2
Net Profit computed u/s 198
3
Total amount adjusted as per rule 2(1)(h) of
the CSR Policy Rules 2014
4
Total Net Profit for section 135 (2-3)
(d)* Average net
profit of the company as per section 135(5)
6.
(a)* 2% of Average
net profit of the company as per section 135(5)
(b)* Surplus arising
out of the CSR projects/ programs or activities of the previous
financial year, if any
(c)* Amount required
to be set off for the financial year, if any
(d)* Total CSR
obligation for the financial year (6a+6b-6c)
7.
(a)* Whether CSR
amount for the financial year has been spent
Yes No
(b) If yes, CSR
amount has been spent against:
Ongoing projects
Other than ongoing
projects
Both (Ongoing and
other than ongoing projects)
(i) Details of CSR
amount spent against ongoing projects for the financial year:
Number of Ongoing
Projects for the financial year
1
2
3
4
5
6
7
8
9
10
S.No.
Project ID
Item from the list of activities in
schedule VII
Name of the Project
Local Area (Yes/No
Location of the Project
Project duration (in months
Amount spent in the Financial Year (in
Rs.)
Mode of Implementation – Direct
(Yes/No)
Mode of Implementation – Through
Implementing Agency
State
District
CSR Registration No.
Name
1
2
3
4
5
Total
XX
(ii) Details of CSR
amount spent against other than ongoing projects for the
financial year:
x Number of Other
than Ongoing Projects for the financial year
1
2
3
4
5
6
7
8
S. No.
Item from the list of activities in
schedule VII
Name of the Project
Local Area (Yes/No)
Location of the Project
Amount Spent in the Financial Year (in
Rs.)
Mode of Implementation Direct (Yes/No)
Mode of Implementation – Through
Implementing Agency
State
District
CSR Registration No.
Name
1
2
3
Total
XX
(c)* Amount spent in
Administrative Overheads
(d)* Amount spent on
Impact Assessment, if applicable
(e)* Total Amount
Spent for the Financial Year
(f)* Amount unspent/
(excess) spent for the Financial Year [6(d)-7(e)] unspent for
Ongoing projects)
(g)* Amount eligible
for transfer to Unspent CSR Account for the Financial Year as per
Section 135(6) (before adjustments)
(h)* Amount to be
transferred to Fund specified in Schedule VII for the Financial
Year (if total unspent for the Financial Year is greater than
unspent for Ongoing projects)
8.
Details of transfer
of Unspent CSR amount for the financial year:
(a) Transfer to
Unspent CSR account as per Section 135(6)
Amount to be transferred to Unspent CSR
account
Amount actually transferred to Fund
specified in Schedule VII
Data of Transfer
Deficiency, if any
(b) Transfer to Fund
specified in Schedule VII as per second proviso to Section 135(5)
for the Financial Year:
Amount to be transferred to Fund specified
in Schedule VII
Amount actually transferred to Unspent CSR
account
Date of Transfer
Deficiency, if any
9.
*Specify the
reason(s) if the company has failed to spend two per cent of the
average net profit as per section 135(5):
10.
*Whether any unspent
amount of preceding three financial years (financial year ending
after 22nd January 2021) has been spent in the financial year
Yes No
(a) Details of CSR
amount spent in the financial year pertaining to three preceding
financial year(s):
1
2
3
4
5
6
7
8
S.No.
Preceding Financial Year (s)
Amount transferred to Unspent CSR Account
under Section 135(6) (in Rs.)
Balance Amount in Unspent CSR Account
under section 135 (6) (in Rs)
Amount Spent in the Financial Year (in Rs)
Amount transferred to a Fund as specified
under Schedule VII as per second proviso to Section 135(5),
if any
Amount remaining to be spent in succeeding
financial years (in Rs)
Deficiency, if any
Amount (in Rs)
Date of Transfer
1
FY-1
2
FY-2
3
FY-3
(b) Details of CSR
amount spent in the financial year for ongoing projects of
the preceding financial year(s):
Number of Ongoing
Projects
1
2
3
4
5
6
7
8
S.No.
Project ID
Name of the Project
Financial Year in which the project was
commenced
Amount spent for the project at the
beginning of the Financial Year (In Rs)
Amount Spent in the Financial Year (in Rs)
Cumulative Amount Spent at the end of
Financial Year (in Rs)
Status of the project –
Completed/Ongoing
1
2
3
4
(c) (i) Whether any
new CSR project has been undertaken in the financial year from
the Unspent amount pertaining to preceding three financial years
:
Yes No
(ii) If yes, nature
of the new CSR Project(s) is/are :
Ongoing project(s)
Other than ongoing
project(s)
Both (Ongoing and
other than ongoing projects)
(iii) Details of
amount spent against new ongoing CSR project in the financial
year :
Number of Ongoing
Projects
1
2
3
4
5
6
7
8
9
10
11
S.No.
Project ID
Financial year to which the new project
pertins
Item from the list of activities in
schedule VII
Name of the project
Local Area (Yes/No)
Location of the Project
Project duration (in months
Amount spent in the Financial Year (in
Rs.)
Mode of Implementation – Direct
(Yes/No)
Mode of Implementation – Through
Implementing Agency
State
District
CSR Registration No.
Name
1
2
3
4
5
Total
XX
(iv) Details of
amount spent against new other than ongoing projects in the
financial year:
Number of Other than
Ongoing Projects
1
2
3
4
5
6
7
8
9
S.No.
Financial year to which the new project
pertain
Item from the list of activities in
schedule VII
Name of the project
Local Area (Yes/No)
Location of the Project
Amount Spent in the Financial Year (in
Rs.)
Mode of Implementation – Through
(Yes/No)
Mode Implementation – Through
Implementing Agency
State
District
CSR Registration No.
Name
1
2
3
Total
XX
11.
Whether any unspent
amount pertaining to FY 2014-15 to FY 2019-20 has been spent in
the financial year
Yes No
Details of amount
spent against CSR projects in the financial year:
Number of CSR
Projects
1
2
3
4
5
6
7
8
9
S.No.
Financial year to which the new project
pertain
Item from the list of activities in
schedule VII
Name of the project
Local Area (Yes/No)
Location of the Project
Amount Spent in the Financial Year (in
Rs.)
Mode of Implement – Direct (Yes/No)
Mode Implementation – Through
Implementing Agency
State
District
CSR Registration No.
Name
1
2
3
Total
XX
12.
*Whether any capital
assets have been created or acquired through CSR spent in the
financial year
Yes No
If Yes, enter the
number of Capital assets created/ acquired
Furnish the details
relating to such asset(s) so created or acquired through CSR
spent in the financial year:
Sr. No.
Short particulars of the property or asset(s)
[including complete address and location of the property]
Pin code of the property or asset(s)
Date of creation
Amount of CSR spent
Details of entity/Authority/beneficiary or
registered owner
CSR Registration Number, if applicable
Name
Registered address
Total
XXXX
(All the fields
should be captured as appearing in the revenue record, flat no,
house no, Municipal Office/Municipal Corporation/ Gram panchayat
are to be specified and also the area of the immovable property
as well as boundaries)
Attachments
List of Attachment
1. Optional
attachment(s), if any
Attach
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:
13.
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.
14.
All the required
attachments have been completely and legibly attached to this
form.
To be digitally
signed by one director.
*To be digitally
signed by
DSC Box
*Designation
*DIN of the director;
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.
This eform has
been taken on file maintained by the Registrar of Companies
through electronic mode on the basis of statement of correctness
given by the authorized person.
[Pursuant to section 137 of the Companies Act,
2013 and sub-rule (1A) of rule 12 of Companies (Accounts) Rules,
2014]
Form for filing financial statement and other
documents with the 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
From (DD/MM/YYYY) To (DD/MM/YYYY)
4. (a) *Date of Board of Directors‘
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 AOC-4 NBFC (Ind AS)
(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, CFO.
DIN or Income-tax PAN
Name
Designation
Date of signing of financial statements
5. (a) *Date of Board of Directors' meeting in
which Boards' report referred (DD/MM/YYYY) under section 134 was
approved
(b) Details of Director(s) who have signed the
Boards' report
DIN
Name
Designation
Date of signing of Boards’ 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 subsidiary company
Name of the subsidiary company
Provisions pursuant to which the company has
become a subsidiary
10. *Number of auditors
I.
(a)
Income-tax PAN of auditor of 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 ADT-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
(c) *Whether company has adopted Ind AS for the
first time Yes No
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)
-
(c)
Particulars of the service provider (if any)
(i) Name of the 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 at the end of (Previous reporting
period) (in Rs.) (DD/MM/YYYY)
Figures as at the beginning of (Previous
reporting period) (in Rs.) (DD/MM/YYYY)
I. (1)
ASSETS Financial
Assets
(a) Cash and cash equivalents
(b) Bank Balance other than (a) above
(c) Derivative financial instruments
(d) Receivables
(I) Trade Receivables
(II) Other Receivables
(e) Loans
(f) Investments
(g) Other Financial Assets
(2)
Non-financial Assets
(a) Inventories
(b) Current tax assets (Net)
(c) Deferred Tax Assets (Net)
(d) Investment Property
(e) Biological assets other than bearer plants
(f) Property, Plant and Equipment
(g) Capital Work-in-Progress
(h) Intangible assets under development
(i) Goodwill
(j) Other Intangibles assets
(k) Other non-financial assets
TOTAL ASSETS
0.00
0.00
II.
LIABILITIES AND EQUITY
LIABILITIES
(1)
Financial Liabilities
(a) Derivative financial instruments
(b) Payables
(I) Trade Payables
(i) total outstanding dues of micro enterprises
and small enterprises
(ii) total outstanding dues of creditors other
than micro enterprises and small enterprises
(II) Other Payables
(i) total outstanding dues of micro enterprises
and small enterprises
(ii) total outstanding dues of creditors other
than micro enterprises and small enterprises
(c) Debt Securities
(d) Borrowings (Other than Debt Securities)
(e) Deposits
(f) Subordinated Liabilities
(g) Other financial liabilities
(2)
Non-Financial Liabilities
(a) Current tax liabilities (Net)
(b) Provisions
(c) Deferred Tax Liabilities (Net)
(d) Other non-financial liabilities
(3)
EQUITY
(a) Equity Share
Capital
(b) Other Equity
TOTAL LIABILITIES AND EQUITY
0.00
0.00
II. Detailed Balance sheet items (Amount in Rupees) A. Statement of Changes in Equity a. Equity Share Capital I.
Balance at the beginning of the (Current
reporting period) (in Rs.) (DD/MM/YYYY)
Changes in equity share capital during the year
Balance at the end of the (Current reporting
period) (in Rs.) (DD/MM/YYYY)
II.
Balance at the beginning of the (Current
reporting period) (in Rs.) (DD/MM/YYYY)
Changes in equity share capital during the year
Balance at the end of the (Current reporting
period) (in Rs.) (DD/MM/YYYY)
b. Other EquityI.
Reserves and Surplus
Share application money pending allotment
Equity component of compound financial
instruments
Statutory Reserves
Capital reserves
Securities premium
Other Reserves
Retained Earnings
(1)
(2)
(3)
(4)
(5)
(6)
(7)
Balance at the beginning of the (Current
reporting period) (in Rs.) (DD/MM/YYYY)
Changes in accounting policy/ prior period
errors
Restated balance at the beginning of the
(Current reporting period) (in Rs.)
(DD/MM/YYYY)
Total Comprehensive Income for the year
Dividends Transfer to retained earnings
Any other change
Balance at the end of the (Current reporting
period) (in Rs.)
(DD/MM/YYYY)
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
Money received against share warrants
Total (Sum of 1 to 14)
(8)
(9)
(10)
(11)
(12)
(13)
(14)
Balance at the beginning of the (Current
reporting period) (in Rs.) (DD/MM/YYYY )
Changes in accounting policy/ prior period
errors
Restated balance at the beginning of the
(Current reporting period) (in Rs.) (DD/MM/YYYY )
Total Comprehensive Income for the year
Dividends
Transfer to retained earnings
Any other change
Balance at the end of the (Current reporting
period) (in Rs.) (DD/MM/YYYY)
II.
Reserves and Surplus
Share application money pending allotment
Equity component of compound financial
instruments
Statutory Reserves
Capital reserves
Securities premium
Other Reserves
Retained Earnings
(1)
(2)
(3)
(4)
(5
(5)
(7)
Balance at the beginning of the (Previous
reporting period) (in Rs.) (DD/MM/YYYY)
Changes in accounting policy/prior period
errors
Restated balance at the beginning of the
(Previous reporting period) (in Rs.) (DD/MM/YYYY)
Total Comprehensive Income for the year
Dividends
Transfer to retained earnings
Any other change
Balance at the end of the (Previous reporting
period) (in Rs.) (DD/MM/YYYY
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
Money received against share warrants
Total (Sum of 1 to 14)
(8)
(9)
(10)
(11)
(12)
(13)
(14)
Balance at the beginning of the (Previous
reporting period) (in Rs.) (DD/MM/YYYY )
Changes in accounting policy/ prior period
errors
Restated balance at the beginning of the
(Previous reporting period) (in Rs.) (DD/MM/YYYY )
Total Comprehensive Income for the year
Dividends
Transfer to retained earnings
Any other change
Balance at the end of the (Previous reporting
period) (in Rs.) (DD/MM/YYYY)
B. Derivative financial Instruments
(Current Year)
(Previous Year)
Part I
Notional amounts
Fair Value - Assets
Fair Value - Liabilities
Notional amounts
Fair Value - Assets
Fair Value - Liabilities
(i) Currency derivatives
(ii) Interest rate derivatives
(iii) Credit derivatives
(iv) Equity linked derivatives
(v) Other derivatives
Total Derivative Financial Instruments
(i)+(ii)+(iii)+(iv)+ (v)
Part II
Included in above (Part I) are derivatives held
for hedging and risk management purposes as follows:
(i)Fair value hedging
(ii)Cash flow hedging
(iii)Net investment hedging
(iv)Undesignated Derivatives
Total Derivative Financial Instruments (i)+
(ii)+(iii)+(iv)
C. Receivables:
Particulars
Current reporting period
Previous reporting period
Receivables considered good - Secured
Receivables considered good - Unsecured
Receivables which have significant increase in
Credit Risk
Receivables – credit impaired
Total Receivables
0.00
0.00
Impairment loss allowance
Net Receivable
Debts due by directors or other officers of the
company
D. Loans
Current reporting period
Previous reporting period
Loans
Total (A) – Gross
Less: Impairment loss allowance
Total (A) – Net
(B) (i) Secured by tangible assets
(ii) Secured by intangible assets
(iii) Covered by Bank/ Government Guarantees
(iv) Unsecured
Total (B) – Gross
Less: Impairment loss allowance
Total (B) – Net
Total (C)(I) Loans in India –Gross
Less: Impairment loss allowance
Total (C)(I) – Net
Total (C)(II) Loans outside India –Gross
Less: Impairment loss allowance
Total (C)(II) – Net
Total (C)(I) and (C)(II)
E. Investments
Investments
Current reporting period
Previous reporting period
Mutual funds
Government Securities
Other approved securities
Debt securities
Equity instruments
Subsidiaries
Joint Ventures
Others
Total-Gross (A)
(i) Investments outside India
(ii) Investments in India
Total (B)
Total (A) to tally with (B)
Less: Allowance for Impairment loss (C)
Total – Net D = (A)-(C)
F. Debt Securities
Current reporting period
Previous reporting period
Liability component of compound financial
instruments
Other (Bonds/ Debenture etc.)
Total (A)
Debt securities in India
Debt securities outside India
Total (B) to tally with (A)
G. Borrowings (Other than Debt Securities)
Current reporting period
Previous reporting period
(a) Term loans
(i) from banks
(ii) from other parties
(b) Deferred payment liabilities
(c) Loans from related parties
(d) Finance lease obligations
(e) Liability component of compound financial
instruments
(f) Loans repayable on demand
(i) from banks
(ii) from other parties
(g) Other loans
Total (A)
Borrowings in India
Borrowings outside India
Total (B) to tally with (A)
H. Deposits
Current reporting period
Previous reporting period
Deposits
(i) Public deposits
(ii) From Banks
(iii) From Others
Total
I. Subordinated Liabilities
Current reporting period
Previous reporting period
Perpetual Debt Instruments to the extent that do
not qualify as equity
Preference Shares other than those that qualify
as Equity
Others
Total (A)
Subordinated Liabilities in India
Subordinated Liabilities outside India
Total (B) to tally with (A)
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 Ind AS - 24
(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 Property, Plant
and Equipment
45
Intangible assets
46
Depreciation and
amortization
47
Miscellaneous
expenditure to the extent not written off or adjusted
48
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
0.00
(c) Rights issue
0.00
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 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 ACCOUNTI. Statement of Profit and Loss
Particulars
Figures for the period (Current reporting
period) From
(DD/MM/YYYY)
Figures for the period (Previous reporting
period) From
(DD/MM/YYYY)
To (DD/MM/YYYY)
To (DD/MM/YYYY)
Revenue from operations
(i)
Interest Income
(ii)
Dividend Income
(iii)
Rental Income
(iv)
Fees and commission Income
(v)
Net gain on fair value changes
(vi)
Net gain on derecognition of financial
instruments under amortised cost category
(vii)
Sale of products (including Excise Duty)
(viii)
Sale of services
(ix)
Others
(I)
Total Revenue from operations
(II)
Other Income
(III)
Total Income (I+II)
0.00
0.00
Expenses
(i)
Finance Costs
(ii)
Fees and commission expense
(iii)
Net loss on fair value changes
(iv)
Net loss on derecognition of financial
instruments under amortised cost category
(v)
Impairment on financial instruments
(vi)
Cost of materials consumed
(vii)
Purchases of Stock-in-trade
(viii)
Changes in Inventories of finished goods,
stock-in-trade and work-in-progress
(ix)
Employee Benefits Expenses
(x)
Depreciation, amortization and impairment
(xi)
Other expenses
(IV)
Total expenses (IV)
0.00
0.00
(V)
Profit/(loss) before exceptional items and
tax (III-IV)
0.00
0.00
(VI)
Exceptional items
(VII)
Profit/(loss) before tax (V-VI)
0.00
0.00
(VIII)
Tax Expense
(1) Current tax
(2) Deferred tax
(IX)
Profit/(Loss) for the period from continuing
operations (VII-VIII)
0.00
0.00
(X)
Profit/(Loss) from discontinued operations
(XI)
Tax expense of discontinued operations
(XII)
Profit/(Loss) from discontinued operations
(After tax) (X-XI)
0.00
0.00
(XIII)
Profit/(Loss) for the period (IX+XII)
0.00
0.00
(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
Subtotal (A)
(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
Subtotal (B)
Other Comprehensive Income (A+B)
(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
operations)
(1) Basic (Rs.)
(2) Diluted (Rs.)
(XVII)
Earnings per equity share (for discontinued
operations)
(1) Basic (Rs.)
(2) Diluted (Rs.)
(XVIII)
Earnings per equity share (for continuing and
discontinuing operations)
(1) Basic (Rs.)
(2) Diluted (Rs.)
II. *Financial parameters - Profit and loss account items (amount in Rupees) during the reporting period
1
Earnings per share (in Rupees) Basic
Diluted
2
Income in foreign currency
3
Expenditure in foreign currency
4
Revenue subsidies or grants received from
government authority(ies)
5
Rent paid
6
Consumption of stores and spare parts
7
Gross value of the transaction with the related
parties as per Ind AS - 24 (if applicable)
8
Bad debts of related parties as per Ind AS - 24
(if applicable)
III. 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 o Yes o 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. 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. If yes, number of qualifications or reservations or 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 Attachment
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 by
*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)
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:
eForm Service request number (SRN)
eForm filing date
(DD/MM/YYYY)
Digital signature of the authorising officer
This e-Form is hereby registered
Confirm submission
Date of signing
(DD/MM/YYYY)
OR
This eForm 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 filing company
[Form No. AOC-4 CFS NBFC (Ind AS)] [Pursuant to section 137 of the Companies Act,
2013 and sub-rule (1A) of rule 12 of the Companies (Accounts)
Rules, 2014]
Form for filing consolidated financial
statements and other documents with the 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. Segment- I: Information and Particulars in Respect of Consolidated Balance Sheet
Part A
I. General information of the company
3.
(a) *Corporate identity number (CIN) of company
(b) Global location number (GLN) of company
4.
(a) Name of the company
(c) Address of registered office of the company
(d) *e-mail id of the company
5.
*SRN of form AOC-4 NBFC (Ind AS) filed by the
company for its standalone financial statements
6.
(a) Financial year to which financial statements
relates:
From To (DD/MM/YYYY)
(b) (i) Nature of consolidated financial
statements To
(ii) Nature of revision Consolidated financial
statements Directors‘ Report Both
(iii) Whether provisional consolidated 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 consolidated
financial statements were adopted
(DD/MM/YYYY)
(vi) SRN of form INC-28
(vii) *SRN of form AOC-4 CFS NBFC (Ind AS)
(viii) Date of order of competent authority
(DD/MM/YYYY)
7.
(a) *Whether annual general meeting (AGM)
held Yes No Not Applicable
(b) 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) *Date of Board of Directors' meeting in which consolidated financial statements were approved
(b) Details of directors, manager, secretary, CEO, CFO of the company who have signed the consolidated 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, CFO.
DIN or Income-tax PAN
Name
Designation
Date of signing of consolidated financial
statements
9.
(a) *Date of Board of Directors' meeting in
which Boards' report referred to (DD/MM/YYYY) under section 134
was approved
(b) Details of directors who have signed the
Boards' report
DIN
Name
Designation
Date of signing of Boards’ report
8. *Date of signing of reports on the consolidated financial statements by the auditors (DD/MM/YYYY)
9. *Number of auditors
1.
(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 ADT-1
(e)
Address 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
10. (a) (i) *Whether the company has a subsidiary company as defined under clause (87) of section 2 Yes No
(ii) If yes, then indicate number of subsidiary companies
I.
CIN of subsidiary company
Name of the subsidiary company
Provisions pursuant to which the company has
become a subsidiary
(b) (i) *Whether the company has an associate
company or a joint venture as defined under clause (6) of section
2 Yes No
(ii) If yes, then indicate number of associate
companies and joint ventures
I.
CIN of associate/joint venture company
Name of the
associate/joint venture company
Whether company
is an associate or a joint venture
11. (a) *Whether Schedule III of the Companies Act, 2013 is applicable Yes No
(b)*Type of Industry
(c) *Whether company has adopted Ind AS for the first time Yes No
Part-B
I. Consolidated Balance Sheet
Particulars
Figures as at the end of (Current reporting
period) (in Rs.)
(DD/MM/YYYY)
Figures as at the end of (Previous reporting
period) (in Rs.)
(DD/MM/YYYY)
Figures as at the beginning of (Previous
reporting period) (in Rs.)
(DD/MM/YYYY)
I. (1)
ASSETS Financial Assets (d) Cash
and cash equivalents
(e) Bank Balance other than (a) above
(c) Derivative financial instruments
(d) Receivables
(I) Trade Receivables
(II) Other Receivables
(e) Loans
(f) Investments
(g) Other Financial Assets
(2)
Non-financial Assets
(a) Inventories
(b) Current tax assets (Net)
(c) Deferred Tax Assets (Net)
(d) Investment Property
(e) Biological assets other than bearer plants
(f) Property, Plant and Equipment
(g) Capital Work-in-Progress
(h) Intangible assets under development
(i) Goodwill
(j) Other Intangibles assets
(k) Other non-financial assets
TOTAL ASSETS
0.00
0.00
II.
LIABILITIES AND EQUITY
LIABILITIES
(1)
Financial Liabilities
(a) Derivative financial instruments
(b) Payables
(I) Trade Payables
(i) total outstanding dues of micro enterprises
and small enterprises
(ii) total outstanding dues of creditors other
than micro enterprises and small enterprises
(II) Other Payables
(i) total outstanding dues of micro enterprises
and small enterprises
(ii) total outstanding dues of creditors other
than micro enterprises and small enterprises
(c) Debt Securities
(d) Borrowings (Other than Debt Securities)
(e) Deposits
(f) Subordinated Liabilities
(g) Other financial liabilities
(2)
Non-Financial Liabilities
(a) Current tax liabilities (Net)
(b) Provisions
(c) Deferred Tax Liabilities (Net)
(d) Other non-financial liabilities
(3)
EQUITY
(a) Equity Share Capital
(b) Other Equity
Total equity attributable to owners of parent
Non-controlling Interest
Total Equity
TOTAL LIABILITIES AND EQUITY
0.00
0.00
II. Detailed Balance sheet items (Amount in Rupees)C. Statement of Changes in Equity
a. Equity Share Capital
I.
Balance at the beginning of the (Current
reporting period) (in Rs.) (DD/MM/YYYY)
Changes in equity share capital during the year
Balance at the end of the (Current reporting
period) (in Rs.) (DD/MM/YYYY)
II.
Balance at the beginning of the (Previous
reporting period) (in Rs.) (DD/MM/YYYY)
Changes in equity share capital during the year
Balance at the end of the (Previous reporting
period) (in Rs.) (DD/MM/YYYY)
b. Other Equity
I.
Reserves and Surplus Share application money
pending allotment
Equity component of compound financial
instruments
Statutory Reserves
Capital reserves
Securities premium
Other Reserves
Retained Earnings
Debt instruments through Other Comprehensive
Income
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
Balance at the beginning of the (Current
reporting period) (in Rs.) (DD/MM/YYYY)
Changes in accounting policy/prior period errors
Restated balance at the beginning of the
(Current reporting period) (in Rs.) (DD/MM/YYYY)
Total Comprehensive Income for the year
Dividends
Transfer to retained earnings
Any other change
Balance at the end of the (Current reporting
period) (in Rs.) (DD/MM/YYYY)
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
Money received against share warrants
Total equity attributable to owners of parent
(15) (Sum of 1 to 14)
Non-Controlling Interest
Total (15 + 16)
(9)
(10)
(11)
(12)
(13)
(14)
(16)
Balance at the beginning of the (Current
reporting period) (in Rs.) (DD/MM/YYYY )
Changes in accounting policy/prior period
errors
Restated balance at the beginning of the
(Current reporting period) (in Rs.) (DD/MM/YYYY )
Total Comprehensive Income for the year
Dividends
Transfer to retained earnings
Any other change
Balance at the end of the (Current reporting
period) (in Rs.) (DD/MM/YYYY)
II.
Reserves and Surplus
Share application money pending allotment
Equity component of compound financial
instruments
Statutory Reserves
Capital reserves
Securities premium
Other Reserves
Retained Earnings
Debt instruments through Other Comprehensive
Income
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
Balance at the beginning of the (Previous
reporting period) (in Rs.) (DD/MM/YYYY )
Changes in accounting policy/prior period
errors
Restated balance at the beginning of the
(Previous reporting period) (in Rs.) (DD/MM/YYYY )
Total Comprehensive Income for the year
Dividends
Transfer to retained earnings
Any other change
Balance at the end of the (Previous reporting
period) (in Rs.) (DD/MM/YYYY
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
Money received against share warrants
Total equity attributable to owners of parent
(15) (Sum of 1 to 14)
Non-Controlling Interest
Total (15 + 16)
(9)
(10)
(11)
(12)
(13)
(14)
(16)
Balance at the beginning of the (Previous
reporting period) (in Rs.) (DD/MM/YYYY)
Changes in accounting policy/prior period errors
Restated balance at the beginning of the
(Previous reporting period) (in Rs.) (DD/MM/YYYY)
Total Comprehensive Income for the year
Dividends
Transfer to retained earnings
Any other change
Balance at the end of the (Previous reporting
period) (in Rs.) (DD/MM/YYYY)
D. Derivative financial Instruments
(Current Year)
(Previous Year)
Part I
Notional amounts
Fair Value - Assets
Fair Value - Liabilities
Notional amounts
Fair Value - Assets
Fair Value - Liabilities
(i)Currency derivatives
(ii)Interest rate derivatives
(iii)Credit derivatives
(iv)Equity linked derivatives
(v)Other derivatives
Total Derivative Financial Instruments
(i)+(ii)+(iii)+(iv)+ (v)
Part II
Included in above (Part I) are derivatives
held for hedging and risk management purposes as follows:
(i)Fair value hedging
(ii)Cash flow hedging
(iii)Net investment hedging
(iv)Undesignated Derivatives
Total Derivative Financial Instruments (i)+
(ii)+(iii)+(iv)
J. Receivables:
Particulars
Current reporting period
Previous reporting period
Receivables considered good - Secured
Receivables considered good - Unsecured
Receivables which have significant increase in
Credit Risk
Receivables – credit impaired
Total Receivables
0.00
0.00
Impairment loss allowance
Net Receivable
Debts due by directors or other officers of the
company
K. Loans
Current reporting period
Previous reporting period
Loans
Total (A) – Gross
Less: Impairment loss allowance
Total (A) – Net
(B) (i) Secured by tangible assets
(ii) Secured by intangible assets
(iii) Covered by Bank/ Government Guarantees
(iv) Unsecured
Total (B) – Gross
Less: Impairment loss allowance
Total (B) – Net
Total (C)(I) Loans in India – Gross
Less: Impairment loss allowance
Total (C)(I) – Net
Total (C)(II) Loans outside India –
Gross
Less: Impairment loss allowance
Total (C)(II) – Net
Total (C)(I) and (C)(II)
L. Investments
Investments
Current reporting period
Previous reporting period
Mutual funds
Government Securities
Other approved securities
Debt securities
Equity instruments
Subsidiaries
Joint Ventures
Others
Total – Gross (A)
(i) Investments outside India
(ii) Investments in India
Total (B)
Total (A) to tally with (B)
Less: Allowance for Impairment loss
(C)
Total – Net D = (A)-(C)
M. Debt Securities
Current reporting period
Previous reporting period
Liability component of compound financial
instruments
Other (Bonds/ Debenture etc.)
Total (A)
Debt securities in India
Debt securities outside India
Total (B) to tally with (A)
N. Borrowings (Other than Debt Securities)
Current reporting period
Previous reporting period
(a) Term loans
(i) from banks
(ii) from other parties
(b) Deferred payment liabilities
(c) Loans from related parties
(d) Finance lease obligations
(e) Liability component of compound financial
instruments
(f) Loans repayable on demand
(i) from banks
(ii) from other parties
(g) Other loans
Total (A)
Borrowings in India
Borrowings outside India
Total (B) to tally with (A)
O. Deposits
Current reporting period
Previous reporting period
Deposits
(i) Public deposits
(ii) From Banks
(iii) From Others
Total
P. Subordinated Liabilities
Current reporting period
Previous reporting period
Perpetual Debt Instruments to the extent that do
not qualify as equity
Preference Shares other than those that qualify
as Equity
Others
Total (A)
Subordinated Liabilities in India
Subordinated Liabilities outside India
Total (B) to tally with (A)
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 companies
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
Investment in Associates
21
Investment in Joint Ventures
22
Goodwill on consolidation
23
Amount due for transfer to Investor Education
and Protection Fund (IEPF)
24
Inter-corporate deposits
25
Gross value of transaction as per Ind AS- 24 (if
applicable)
26
Capital subsidies or grants received from
government authorities
27
Calls unpaid by directors
28
Calls unpaid by others
29
Forfeited shares (amount originally paid-up)
30
Forfeited shares reissued
31
Borrowing from foreign institutional agencies
32
Borrowing from foreign companies
33
Inter-corporate borrowings -secured
34
Inter-corporate borrowings –unsecured
35
Commercial Paper
36
Conversion of warrants into equity shares during
the reporting period
37
Conversion of warrants into preference shares
during the reporting period
38
Conversion of warrants into debentures during
the reporting period
39
Warrants issued during the reporting period (In
foreign currency)
40
Warrants issued during the reporting period (In
Rupees)
41
Default in payment of short term borrowings and
interest thereon
42
Default in payment of long term borrowings and
interest thereon
43
Whether any operating lease has been converted
to financial lease or vice-versa Yes No
Provide details of
such conversions
44
Net Worth of the
companies
45
Number of
shareholders to whom shares allotted under private placement
during the reporting period
46
Secured Loan
47
Gross Property, Plant
and Equipment
48
Intangible assets
49
Depreciation and
amortization
50
Miscellaneous
expenditure to the extent not written off or adjusted
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/ preference shares
0.00
(e) Other private placement 0.00
(f) Preferential allotment arising out of
conversion of debentures/ 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
Segment II: Information and Particulars in Respect of Consolidated Profit and Loss AccountI. Statement of Consolidated 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)
Revenue from operations
(i)
Interest Income
(ii)
Dividend Income
(iii)
Rental Income
(iv)
Fees and commission Income
(v)
Net gain on fair value changes
(vi)
Net gain on derecognition of financial
instruments under amortised cost category
(vii)
Sale of products (including Excise Duty)
(viii)
Sale of services
(ix)
Others
(I)
Total Revenue from operations
(II)
Other Income
(III
Total Income (I+II)
0.00
0.00
Expenses
(i)
Finance Costs
(ii)
Fees and commission expense
(iii)
Net loss on fair value changes
(iv)
Net loss on derecognition of financial
instruments under amortised cost category
(v)
Impairment on financial instruments
(vi)
Cost of materials consumed
(vii)
Purchases of Stock-in-trade
(viii)
Changes in Inventories of finished goods,
stock-in-trade and work-inprogress
(ix)
Employee Benefits Expenses
(x)
Depreciation, amortization and impairment
(xi)
Other expenses
(IV)
Total expenses (IV)
0.00
0.00
(V)
Profit/ (loss) before exceptional items and
tax (III-IV)
0.00
0.00
(VI)
Exceptional items
(VII)
Profit/ (loss) before tax (V-VI)
0.00
0.00
(VIII)
Tax Expense
(3) Current tax
(4) Deferred tax
(IX)
Profit/(Loss) for the period from continuing
operations (VIIVIII)
0.00
0.00
(X)
Profit /(Loss) from discontinued operations
(XI)
Tax expense of discontinued operations
(XII)
Profit/(Loss) from discontinued operations
(After tax) (X-XI)
0.00
0.00
(XIII)
Profit /(Loss) for the period (IX+XII)
(i)Profit or loss, attributable to owners of
parent
(ii)Profit or loss, attributable to
non-controlling interests
Total Profit or loss, attributable for the
Period
0.00
0.00
(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
Subtotal (A)
(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
Subtotal (B)
Other Comprehensive Income (A+B)
(i) Other Comprehensive income, attributable to
owners of parent
(ii) Other Comprehensive income, attributable to
non-controlling interests
Total Other comprehensive income net of tax
(XV)
Total Comprehensive Income for the period
(XIII+XIV) (Comprising Profit (Loss) and other Comprehensive
Income for the period)
(i) Comprehensive income, attributable to owners
of parent
(ii) Comprehensive income, attributable to
non-controlling interests
Total Comprehensive income net of tax
(XVI)
Earnings per equity share (for continuing
operations)
(1) Basic (Rs.)
(2) Diluted (Rs.)
(XVII)
Earnings per equity share (for discontinued
operations)
(1) Basic (Rs.)
(2) Diluted (Rs.)
(XVIII)
Earnings per equity share (for continuing and
discontinuing operations)
(1) Basic (Rs.)
(2) Diluted (Rs.)
II. *Financial parameters - Profit and loss account items (amount in Rupees) during the reporting period
1
Proposed Dividend
2
Revenue subsidies or grants received from
government authority(ies)
3
Rent paid
4
Consumption of stores and spare parts
5
Gross value of the transaction with the related
parties as per Ind AS-24 (if applicable)
6
Bad debts of related parties as per Ind AS-24
(if applicable)
Segment III: 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 CAG of India has conducted supplementary or test audit under section 143 Yes No
II. Details of remark(s) made by auditors and applicability of CARO, 2015
1. *Whether auditors' report has been qualified or has any reservations or contains adverse remarks Yes No
2. If yes, number of qualifications or reservations or 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
(4) Auditors' comment on the items specified under Companies (Auditors' Report) Order, 2015 (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-IV: Miscellaneous
1. *Whether the Secretarial Audit is applicable Yes No
2. *Whether detailed disclosures with respect to Directors' report under section 134(3) is attached Yes No
Attachments
List of Attachment(s)
1. *Consolidated financial statements duly
authenticated as per section (including Board's report, auditors'
report and other documents)
2. *Statement of
subsidiaries/associate companies/joint ventures as per section
129 – Form AOC-1
3. Supplementary or
test audit report under section 143
4. Details of other
entity(s)
5. Details of
comments of CAG of India
6. Secretarial Audit
Report
7. Directors' report
as per sub-section (3) of section 134
8. Optional
attachments
Declaration
I am authorized by the Board of Directors of the Company vide *resolution number *dated (DD/MM/YYYY) 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:
3. 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.
4. All the required attachments have been completely and legibly attached to this form. To be digitally signed by
*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:
eForm Service request Number (SRN)
eForm filing date
(DD/MM/YYYY)
Digital signature of the authorising officer
This e-Form is hereby registered
Date of signing
(DD/MM/YYYY)
OR
This eForm 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 filing company
Notice of address at which books of account are to be maintained
[Pursuant to first proviso to sub-section (1) of section 128 of the Companies Act, 2013 and Rule 2A of Companies(Accounts) Rules, 2014]
Refer instruction kit for filing the form All fields marked in * are mandatory
Form language
English Hindi
Company Information
1 *Corporate Identity Number (CIN)
2 (a) *Name of the Company
(b) *Registered office address
3. *Date of board resolution wherein a decision regarding address at which books of account are to be maintained has been taken (DD/MM/YYYY)
4 Address at which the books of account are to be maintained
*Address Line 1
Address Line 2
*Longitude
*Latitude
*Country *Pin Code/Zip code
*Area/Locality
▼
*City
*District
*State/UT
5 Details pertaining to police station under whose jurisdiction the place of the address at which the books of account are to be maintained falls
Police station name
Address
*Address Line 1
Address Line 2
*Country
*Pin Code/Zip code
*Area/Locality
▼
*City
*District
*State/UT
Attachments
(a) *Proof of address (Conveyance/Lease deed/ Rent Agreement etc. along with the rent receipts) along with standard NOC in case of Leased or rented property
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(b) *Copies of the utility bills (not older than two months)
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(c) *Photograph of registered office showing external building and second will be inside office also showing therein at least one director / KMP who has affixed his/her digital signature to this form
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(d) Optional attachment(s), if any
Max 2 MB
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Declaration
I am authorised by the Board of Directors of the Company vide resolution no Dated (DD/MM/YYYY) to sign this form and declare that all the requirements of Companies Act, 2013 and the rules made there under in respect of the subject matter of this form and matters incidental thereto have been complied with.
I also declare that all the information given herein above is true, correct and complete including the attachments to this form and nothing material has been suppressed.
* Director identification number of the director; or DIN or PAN of the manager or CEO or CFO; or Membership number of the Company Secretary
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Note: Attention is drawn to provisions of Section 448 and 449 of the Companies Act, 2013 which provide for punishment for false statement / certificate and punishment for false evidence respectively.
This eForm 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 company
For office use only:
eForm Service request number (SRN)
eForm filing date (DD/MM/YYYY)
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