Related party contract disclosures require distinct reporting for non arm's length and material arm's length transactions. Form AOC-2 requires disclosure of particulars of contracts/arrangements/transactions with related parties under section 188, distinguishing non arm's length and material arm's length transactions. For non arm's length transactions it mandates related party identification, nature and duration of contract, salient terms and value, justification, Board approval dates, advances, date of special resolution where required and SRN of MGT 14. For material arm's length transactions it requires related party identity, nature, duration, salient terms and value, Board approval dates and advances. The form must be signed by the authorised director/office bearer with a compliance declaration.