Companies (accounts) rules
Companies (accounts) rules
In exercise of the powers conferred by 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 (18 of 2013), the Central Government hereby makes the following rules to amend the Companies (Accounts) Rules, 2014, namely:-
1. (1) These rules may be called the Companies (Accounts) Amendment Rules, 2014.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. In the Companies (Accounts) Rules, 2014, in rule 6, after the existing proviso, the following provisos shall be inserted, namely:-
“Provided further that nothing in this rule shall apply in respect of preparation of consolidated financial statement by an intermediate wholly-owned subsidiary, other than a wholly-owned subsidiary whose immediate parent is a company incorporated outside India:
Provided also that nothing contained in this rule shall, subject to any other law or regulation, apply for the financial year commencing from the 1st day of April, 2014 and ending on the 31st March, 2015, in case of a company which does not have a subsidiary or subsidiaries but has one or more associate companies or joint ventures or both, for the consolidation of financial statement in respect of associate companies or joint ventures or both, as the case may be. ”
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MINISTRY OF CORPORATE AFFAIRS
NOTIFICATION
New Delhi,the 31st March, 2014
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 1
st
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 so as to be usable for subsequent reference.
(2) The books of account and other relevant books and papers referred to in sub-rule (1) shall be retained completely in
the format in which they were originally generated, sent or received, or in a format which shall present accurately the
information generated, sent or received and the information contained in the electronic records shall remain complete
and unaltered.
(3) The information received from branch offices shall not be altered and shall be kept in a manner where it shall depict
what was originally received from the branches.
(4) The information in the electronic record of the document shall be capable of being displayed in a legible form.
(5) There shall be a proper system for storage, retrieval, display or printout of the electronic records as the Audit
Committee, if any, or the Board may deem appropriate and such records shall not be disposed of or rendered unusable,
unless permitted by law:
Provided that the back-up of the books of account and other books and papers of the company maintained in electronic
mode, including at a place outside India, if any, shall be kept in servers physically located in India on a periodic basis.
(6) The company shall intimate to the Registrar on an annual basis at the time of filing of financial statement-
(a) the name of the service provider;
(b) the internet protocol address of service provider;
(c) the location of the service provider (wherever applicable);
(d) where the books of account and other books and papers are maintained on cloud, such address as provided
by the service provider.
Explanation.- For the purposes of this rule, the expression "electronic mode" includes “electronic form” as defined in
clause (r) of sub-section (1) of section 2 of Information Technology Act, 2000 (21 of 2000) and also includes an
electronic record as defined in clause (t)
of sub-section (1) of section 2 of the Information Technology Act, 2000 (21 of
2000) and “books of account ” shall have the meaning assigned to it under the Act.
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.
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“Provided further that nothing in this rule shall apply in respect of preparation of consolidated financial statement by an intermediate wholly-owned subsidiary, other than a wholly-owned subsidiary whose immediate parent is a company incorporated outside India:
Provided also that nothing contained in this rule shall, subject to any other law or regulation, apply for the financial year commencing from the 1st day of April, 2014 and ending on the 31st March, 2015, in case of a company which does not have a subsidiary or subsidiaries but has one or more associate companies or joint ventures or both, for the consolidation of financial statement in respect of associate companies or joint ventures or both, as the case may be. ”
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;
(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.
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.
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.
12. Filing of financial statements and fees to be paid thereon.-
(1) Every company shall file the financial statements with Registrar together with Form AOC-4.
(2) The class of companies as may be notified by the Central Government from time to time, shall mandatorily file their
financial statement in Extensible Business Reporting Language (XBRL) format and the Central Government may
specify the manner of such filing under such notification for such class of companies.
Explanation.- For the purposes of this sub-rule, the term “Extensible Business Reporting Language” means a
standardised language for communication in electronic form to express, report or file financial information by companies
under this rule.
(3) The fees or additional fees referred to in sub-section (1) of section 137 and in the second proviso to the said subsection
and in sub-section (2) of the said section shall be as specified in the Companies (Registration Offices and Fees) Rules, 2014.
13. Companies required to appoint internal auditor.- (1) The following class of companies shall be required to
appoint an internal auditor or a firm of internal auditors, namely:-
(a) every listed company;
(b) every unlisted public company having-
(i) paid up share capital of fifty crore rupees or more during the preceding financial year; or
(ii) turnover of two hundred crore rupees or more during the preceding financial year; or
(iii) outstanding loans or borrowings from banks or public financial institutions exceeding one hundred crore
rupees or more at any point of time during the preceding financial year; or
(iv) outstanding deposits of twenty five crore rupees or more at any point of time during the preceding financial
year; and
(c) every private company having-
(i) turnover of two hundred crore rupees or more during the preceding financial year; or
(ii) outstanding loans or borrowings from banks or public financial institutions exceeding one hundred crore
rupees or more at any point of time during the preceding financial year:
Provided that an existing company covered under any of the above criteria shall comply with the requirements of section
138 and this rule within six months of commencement of such section.
Explanation.- For the purposes of this rule –
(i) the internal auditor may or may not be an employee of the company;
(ii) the term “Chartered Accountant” shall mean a Chartered Accountant whether engaged in practice or not.
(2) The Audit Committee of the company or the Board shall, in consultation with the Internal Auditor, formulate the
scope, functioning, periodicity and methodology for conducting the internal audit.
Annexure
Form AOC-I
(Pursuant to first proviso to sub-section (3) of section 129 read with rule 5 of Companies (Accounts) Rules, 2014)
Statement containing salient features of the financial statement of subsidiaries/associate companies/joint ventures
Part “A”: Subsidiaries
(Information in respect of each subsidiary to be presented with amounts in Rs )
1. Sl. No.
2. Name of the subsidiary
3. Reporting period for the subsidiary concerned, if different from the holding company’s reporting period
4. Reporting currency and Exchange rate as on the last date of the relevant Financial year in the case of foreign
subsidiaries.
5. Share capital
6. Reserves & surplus
7. Total assets
8. Total Liabilities
9. Investments
10. Turnover
11. Profit before taxation
12. Provision for taxation
13. Profit after taxation
14. Proposed Dividend
15. % of shareholding
Notes: The following information shall be furnished at the end of the statement:
1. Names of subsidiaries which are yet to commence operations
2. Names of subsidiaries which have been liquidated or sold during the year.
Part “B”: Associates and Joint Ventures
Statement pursuant to Section 129 (3) of the Companies Act, 2013 related to Associate Companies and Joint Ventures
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 subsection (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
SrNo. Particulars Current reporting Previous reporting
period period
(DD/MM/YY) (DD/MM/YY)
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I EQUITY AND LIABILITIES
(1) Shareholders’ funds
(a) Paid-up Share Capital
(i) Equity
(ii) Preference
(b) Reserves and surplus
(i) Capital Reserves (including
Revaluation reserve, if any)
(ii) Revenue Reserves
(iii) Surplus
(c ) Money received against share
warrants
(2) Share application money pending allotment
(3) Non-current liabilities
(a) Long-term borrowings
(b) Deferred tax liabilities(Net)
(c) Other Long-term liabilities
(d) Long-term provisions
(4) Current liabilities
(a) Short-term borrowings
(b) Trade Payables
(c) Other current liabilities
(d) short-term provisions
Total of (1) to (4)
II. ASSETS
(5) Non-current assets
(a) Fixed assets
(i) Tangible assets ( original cost less
Depreciation)
(ii) Intangible assets (original cost less
Depreciation/amortisation)
(iii) Capital work-in-progress
(iv) Intangible assets under development
(b) Non-current investments
(c ) Deferred tax assets (net)
(d) Long-term loans and advances
(e) Other Non-Current Assets
(6) Current assets
(a) Current investments
(b) Inventories
(c ) Trade Receivables
(d) cash and cash equivalents
(e) short-term loans and advances
(f) Other current assets
Total of (5) to (6)
Note: Complete Balance Sheet, Statement of Profit and Loss, other statements and notes thereto
prepared as per the requirements of Schedule III to the Act are available at the Company’s website at
link……………………
Abridged Profit and Loss Account for the year ended on …………
(Rupees in ……..)
a) In respect of a company other than a finance company, revenue from operations shall be disclosed as under:
(Rupees in ……….)
(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 followingabridged Cash Flow Statement shall be included:
Abridged Cash Flow Statement
Figures for the current Figures for the previous
reporting period 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.
-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 (in Rs.) ___________
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 _________________ (Pre-fill)
(b) Global location number (GLN) of company __________________
2. Name of the company __________________
3. (a) Address of the registered office of the company ___________________________
(b) *e-mail ID of the company ____________________________
4(a) *Financial year to which balance sheet relates
From ____________ (DD/MM/YYYY) To _________ (DD/MM/YYYY)
(b) * Date of Board of directors’ meeting in which balance sheet was approved_____ (DD/MM/YYYY)
(c) Details of director(s), Managing Director, manager, secretary of the company who have signed the balance sheet Following details are to be entered only in case date of balance sheet is on or after 1st
July ‘2007
Provide Director Identification number (DIN) in case of director, Managing Director and Income–tax permanent account number (Income-tax PAN) in case of manager, secretary
5. (a) * Date of Board of directors’ meeting in which Board’s report referred to under section 134 was approved
________ (DD/MM/YYYY)
(b) Details of director(s), Managing Director who have signed the Board’s report
Following details are to be entered only in case date of Board of directors’ meeting is on or after 1st
July’ 2007
6. * Date of signing of reports on the balance sheet by the auditors ______ (DD/MM/YYYY)
7. (a) * Whether annual general meeting (AGM) held ____ Yes _______ No
(b) If yes, date of AGM _________________ (DD/MM/YYYY)
(c) *Due date of AGM ________________ (DD/MM/YYYY)
(d) Date of AGM in which accounts are adopted by shareholders ____________ (DD/MM/YYYY)
(e) *Whether any extension for financial year or AGM granted __ Yes _____ NO
(f) 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 section 2(87) ____ Yes ____ No
(b) CIN of the holding company, if applicable ______________________________ (Pre- Fill)
(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 section 2(87) ___Yes__ No
(b) If yes, then indicate number of subsidiary company(s) ____________________
(Pre-fill all)
10. *Number of auditors _________
(I) (a) Category of auditor ____________ individual __________ Auditor’s firm
(b) *Income-tax PAN of auditor or auditor’s firm ________________________
(c)* Name of the auditor or auditor’s firm ______________________________ (d) * Membership number of auditor or auditor’s firm’s registration number ___________
(e) Address of the auditor or auditor’s firm
Line I _____________________________________________
Line II ____________________________________________
* City ________ * State ________________________
Country _______________ *Pin code ___________________
(f) Details of the member representing the above firm
Name ________________________________________
Membership number ________
(g) * SRN of Form relating to appointment of auditors _______
[Information to be provided for each person]
11. (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) Provided details of comment(s) or supplement(s) received from CAG of India
12. (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).
Part –B I. BALANCE SHEET (As per Schedule III to the Companies Act, 2013 applicable for the financial year commencing on or after 1.4.2011)
Part I. BALANCE SHEET (Applicable for financial year commencing before 01.04.2011)
A. Details of long term borrowings (unsecured)
otherwise)
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. *Paid-up capital held by foreign company ____________________ per cent
6. *Paid-up capital held by foreign holding and/ or through its subsidiaries_______ per cent
7. *Number of shares bought back during the reporting period __________________
8. *Deposits accepted or renewed during the reporting period __________________
9. *Deposits matured and claimed but not paid during reporting period ______________
10. *Deposits matured and claimed but not paid ______________
11. *Deposits matured, but not claimed ___________
12. *Unclaimed matured debentures ____________
13. *Debentures claimed but not paid ___________
14. *Interest on deposits accrued and due but not paid _______________
15. *Unpaid dividend _________
16. *Investment in subsidiary companies ____________
17. *Investment in government companies ___________
18. *Capital reserve ___________________
19. *Amount due for transfer to Investor Education and Protection Fund (IEPF) ___________
20. *Inter-corporate deposits _____________________
21. *Gross value of transaction as per AS- 18 (if applicable) ____________________
22. *Capital subsidies or grants received from government authority(s) ____________
23. *Calls unpaid by directors _______________________
24. *Calls unpaid by others _______________
25. *Forfeited shares (amount originally paid-up) ____________
26. *Forfeited shares reissued ______________
27. *Borrowing from foreign institutional agencies _________________
28. *Borrowing from foreign companies ________________
29. *Inter-corporate borrowings -secured _______________
30. *Inter-corporate borrowings –unsecured _______________
31. *Commercial Paper ____________________________
32. *Conversion of warrants into equity shares during the reporting period __________________
33. *Conversion of warrants into preference shares during the reporting period _________
34. *Conversion of warrants into debentures during the reporting period ____________
35. *Warrants issued during the reporting period (In foreign currency) ______________
36. *Warrants issued during the reporting period (In Rs. ) _____________
37. *Default in payment of short term borrowings and interest thereon _______________
38. *Default in payment of long term borrowings and interest thereon ___________
39. *Whether any operating lease has been converted to financial lease or vise-a-versa__ Yes ___ No
Provides details of such conversions
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40. Net Worth of the company _______________________
41. Number of shareholders to whom shares allotted under private placement __________________
during the reporting period
42. *Secured Loan _____________________
43. *Gross fixed assets (including intangible assets) _____________
44. *Depreciation and amortization ___________________
45. *Miscellaneous expenditure to the extent not written off or adjusted _______________
V . Details of qualification(s), reservation(s) or adverse remark(s) made by auditors
1. *Whether auditors’ report has been qualified or has any reservations or contains adverse remarks ___ Yes ___ No
2. (a) Auditor’s qualification(s), reservation(s) or adverse remark(s) in the auditors’ report
1. Whether Companies (Auditor’s Report) Order, 2003 (CARO) applicable ______ Yes ___ No.
2. Auditor’s comment on the items specified under Companies (Auditor’s Report) Order, 2003 (CARO)
1. *Whether maintenance of cost records by the company has been mandated under Cost Accounting Record Rule
__ Yes ___No
2. *Whether audit of cost records of the company has been mandated by Central Government
__ Yes __ No
3. If yes, names of the product of activity groups under cost audit
Part- A
I. STATEMENT OF PROFIT AND LOSS (As per Schedule III to the Companies Act, 2013 applicable for the financial year commencing on or after 1.4.2011)
I. STATEMENT OF PROFIT AND LOSS (Applicable for financial year commencing before 01.4.2011)
Opening stock of raw materials+ purchase of raw materials- closing stock of raw materials:—
Not 2: Purchase made for re—sale is to be given as per following calculation-
Opening stock of goods traded + purchases of goods traded- closing stock of goods traded:—
Note 3: Consumption of stores and spare parts to be given as per following calculation:—
Opening stock of stores and spares + purchases of stores and spares – closing stock of store and spare
II. Detailed Profit and Loss items (Amount in) (applicable in case of financial year commencing on or after 01.04.2011)
A. Details of earning in foreign exchange
1.*Proposed Dividend _________________ _______ per cent
2. *Earning per share (in Rs) Basic _________________
Diluted _________________
3. *Income in foreign currency __________________
4. *Expenditure in foreign currency ___________________
5. *Revenue subsidies or grants received from government authority(s) ______________________
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(s) ___________
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.
V. Details of qualification(s), reservation(s) or adverse remark(s) made by auditors.
1. *Whether auditors’ report has been qualified or has any reservations or contains adverse remarks ____ Yes ____ No
2. (a) Auditor’s qualification(s), reservation(s) or adverse remark(s) in the auditors’ report
(b) Director’s comments on qualification(s), reservation(s) or adverse remark of the auditors as per Board’s report
Segment C: Reporting of Corporate Social Responsibility (CSR)
1. *Period for which CSR is being reported From ____________ (DD/MM/YYYY)
To ____________ (DD/MM/YYYY)
2. (a) *Whether information includes information about subsidiary company(s) ___ Yes ___ No
(b) If yeas, then indicate number of such subsidiary company(s) _____________
3. (a) *Whether information includes information about any other entity(s) ____ Yes ___ No
(e.g. supplies, value chain etc.)
(b) If yes, then indicate number of such entity(s) _______________
4. (a) *Does the company have a written CSR policy ____ Yes _____ No
If yes, attach a copy
(b) Brief contents of the CSR policy _________
___ Overview of projects or preforms proposed to be undertaken
____ We-link of company at which CSR policy is places
____ Web link projects or performs undertaken
_____ Others
5. The Composition of the CSR Committee
6. Average net profit of the company for last three financial years.
7. Prescribed CSR Expenditure (two per cent. off the amount as in item 6 above)
8. Details of CSR spent during the financial year.
(a) Total amount to be spent for the financial year.
(b) Amount unspent, if any;
(c) Manner in which the amount spent during the financial year is detailed below.
*Give details of implementing agency:
9. In case the company has failed to spend the two per cent. of the average net profit of the last three financial years or
any part thereof, the reasons for not spending the amount in its Board report.
10. A responsibility statement of the CSR Committee that the implementation and monitoring of CSR Policy, is in
compliance with CSR objectives and Policy of the company.
Segment D: 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. 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:
Attachments
1.*Copy of balance sheet duly authenticated as per section 134 Attach
(including Board’s report, auditors’ report and other documents)
2. Statement of subsidiaries as per section 129 Attach
3. Statement of the fact and reasons for not adopting balance sheet in Attach
The annual general meeting (AGM)
4. Statement of the fact and reasons for not holding the AGM Attach
5 Approval letter of extension of financial year or AGM Attach
6. Supplementary or test audit report under section 143 Attach
7. **Copy of Profit and Loss Account duly authenticated as per section 134 Attach
8. Company CSR policy Attach
9. Company CSR report Attach
10. Details of subsidiary(s) Attach
11. Details of other entity(s) Attach
12. Optional attachment(s) Attach
Verification
I confirm that all the particulars mentioned above are as per the attached balance sheet and profit and loss account and
other related documents, all of which are duly signed and authenticated as required under the Companies Act, 2013.
I also confirm that to the best of my knowledge and belief, the information given in the form and its attachments is
correct and complete.
I have been authorised by the Board of directors’ resolution number * _______ dated___ (DD/MM/YYYY)
To sign and submit this form.
To be digitally signed by
Managing Director or manager or secretary of the company ________________
*Designation ___________________________________________
*DIN of the director or Managing Director; or
Income- tax PAN of the manager; or _________________
Membership number, if applicable or income-tax PAN of the secretary ____________________
(Secretary of a company who is not a member of ICSI, may quote his/her income-tax PAN)
_____________________________________________________________________________________
[F. No. 1/19/2013-CL-V]
RENUKA KUMAR, Jt. Secy.
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