Return of Allotment (Form PAS 3) requires detailed disclosure and attachments for every securities allotment, including non cash consideration.

Form PAS-3 requires a Return of Allotment detailing corporate identifiers, allotment dates, security types, numbers, nominal values, amounts paid, premiums/discounts, and, for non cash consideration, descriptions, values and whether written contracts and valuer reports exist. It requires disclosure of bonus issues, private placement assurances and post allotment capital and debt structure, and submission of attachments including list of allottees, relevant resolutions, valuation reports, contracts, and Form PAS 5, together with a digitally signed declaration of compliance.

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