Financial statement summaries for subsidiaries, associates and joint ventures must present prescribed fields and certified disclosures. Form AOC-1 requires a statement of salient features for each subsidiary, associate and joint venture including identification, acquisition date, basis of subsidiary status, reporting period, currency and exchange rate for foreign entities, principal financial aggregates (share capital, reserves, assets, liabilities, investments, turnover, profit before and after tax, tax provision, proposed dividend), extent of shareholding, reasons for non-consolidation, net worth attributable to holding, and lists of entities yet to commence operations or liquidated; the form must be signed by an authorised officer and certified by a practicing professional.