Abridged financial statements must present prescribed balance sheet and profit and loss captions, notes, audit and director disclosures.

Form AOC-3 prescribes the abridged statement of salient features of the balance sheet and profit and loss account with specified line items and breakdowns, matching amounts to Schedule III aggregations, separate disclosure of contingent liabilities and material items, reproduction of auditor noted qualifications, prescribed notes including cash and cash equivalents and segment information, inclusion of an abridged cash flow statement where required, authentication identical to main statements, auditor's report on both abridged and unabridged statements, director's report features, and consolidated statements to follow Schedule III mutatis mutandis.

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