TaxTMI 
TaxTMI 
TaxTMI 
Companies (Accounts) Second Amendment Rules, 2015
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....d to in rule 3 and Annexure to the Companies (Indian Accounting Standards) Rules, 2015;" (ii) after rule 4 the following rule shall be inserted, namely:- "4A. Forms and items contained in financial statements.- The financial statements shall be in the form specified in Schedule III to the Act and comply with Accounting Standards or Indian Accounting Standards as applicable: Provided that the items contained in the financial statements shall be prepared in accordance with the definitions and other requirements specified in the Accounting Standards or the Indian Accounting Standards, as the case may be.". (iii) in rule 8, in sub-rule (3), the following proviso shall be inserted at the end, namely:- "Provided that the requirement of furnishing information and details under this sub-rule shall not apply to a Government company engaged in producing defence equipment.". (iv) in rule 12, for sub-rule (1) the following sub-rule shall be substituted, namely:- "(1) Every company shall file the financial statements with Registrar together with Form AOC-4 and the consolidated financial statement, if any, with Form AOC-4 CFS.". (v) In Annexure, for Form AOC-4, the followin....
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....-fill All Designation Date of signing of financial statements 5. (a) *Date of Board of Directors' meeting in which Boards under section 134 was approved report referred (b) Details of Director(s) who have signed the Boards' report Pre-fill All DIN Name (DD/MM/YYYY) Designation Date of signing of Boards' report 6. *Date of signing of reports on the financial statements by the auditors (DD/MM/YYYY) 7. (a) *Whether annual general meeting (AGM) held o Yes o No o Not applicable (b) If yes, date of AGM (c) *Due date of AGM (DD/MM/YYYY) (DD/MM/YYYY) (d) *Whether any extension for financial year or AGM granted o Yes o No (e) 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 clause (87) of section 2 (b) CIN of the holding company, if applicable (c) Name of the holding company (d) Provision pursuant to which the company has become a subsidiary o Yes o No Pre-Fill 9.(a) *Whether the company has a subsidiary company as defined under clause (87) of section 2 (b) If yes, then indicate number of subsidiary company(ies) o Yes o No Pre-fill All I. CIN of subsidiary company Name....
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....dvances Total long term borrowings (unsecured) Out of above total, aggregate amount guaranteed by directors 0.00 Current reporting period Previous reporting period 0.00 Currents reporting period Previous reporting period Loans repayable on demand B. Details of short term borrowings (unsecured) Particulars -From banks -From other parties Loans and advances from related parties Deposits Other loans and advances Total short term borrowings (unsecured) Out of above total, aggregate amount guaranteed by directors C. Details of long term loans and advances (unsecured, considered good) Particulars Capital advances Security deposits Loans and advances to other related parties Other loans and advances Total long term loan and advances Less: Provision/ allowance for bad and doubtful loans and advances -From related parties -From others Net long term loan and advances (unsecured, considered good) 6 0.00 Current reporting period Previous reporting period 0.00 0.00 0.00 0.00 0.00 Loans and advances due by directors/ other officers of the company D. Details of long term loans and advances (doubtful) Capital advances Security deposits Loans and adva....
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.... 32 33 Inter-corporate borrowings-unsecured Commercial Paper Conversion of warrants into equity shares during the reporting period Conversion of warrants into preference shares during the reporting period Conversion of warrants into debentures during the reporting period 34 35 36 37 38 39 Warrants issued during the reporting period (In foreign currency) Warrants issued during the reporting period (In Rupees) Default in payment of short term borrowings and interest thereon Default in payment of long term borrowings and interest thereon 40 Whether any operating lease has been converted to financial lease or vice-versa Provides details of such conversions o Yes o No 41 42 Net Worth of the company Number of shareholders to whom shares allotted under private placement during the reporting period Secured Loan 43 44 Gross fixed assets (including intangible assets) 45 Depreciation and amortization 46 Miscellaneous expenditure to the extent not written off or adjusted IV. Share capital raised during the reporting period (Amount in Rupees) Particulars (a) Public issue (b) Bonus issue (c) Rights issue (d) Private placement arising out of conversion ....
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....discontinuing operations (after tax) (XII-XIII) (XV) Profit /(Loss) (XI+XIV) 0.00 0.00 (XVI) Earnings per equity share (1) Basic before extraordinary items (2) Diluted (XVII) Earnings per equity share after extraordinary items (1) Basic (2) Diluted II. Detailed Profit and Loss items (Amount in Rupees) A. Details of earning in foreign exchange Particulars Current reporting period Previous reporting period Export of goods calculated on FOB basis Interest and dividend Royalty Know-how Professional and consultation fees Other income Total Earning in Foreign Exchange B. Details of expenditure in foreign exchange 0.00 Particulars Current reporting period Previous reporting period Import of goods calculated on CIF basis (i) Raw material (ii) Component and spare parts (iii) Capital goods Expenditure on account of Royalty Know-how Professional and consultation fees Interest Other matters Dividend paid 10 0.00 Total Expenditure in foreign exchange 0.00 III. *Financial parameters - Profit and loss account items (amount in Rupees) during the reporting period 1 Proposed Dividend 2 Earnings per share (in Rupees) Basic Diluted 34 Income in for....
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....section (1) of section 188 of the Companies Act, 2013 including certain arm's length transactions under third proviso thereto 1. Number of contracts or arrangements or transactions not at arm's length basis Name(s) of the related party Nature of relationship Nature of contracts/ arrangements/ transactions Duration of the contracts / arrangements/ transactions any Date of approval by Amount paid as advances, if the Board Date on which the resolution was passed in general meeting as required under first proviso to section 188 Nature of contracts/ arrangements/ transactions 2. Number of material contracts or arrangement or transactions at arm's length basis Name(s) of the related party Nature of relationship Duration of the contracts / arrangements/ Date of approval by the transactions Amount paid as advances, if any Board Segment V: Auditor's Report I. (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 o Yes o No 12 = = (b) If yes, provide following details:- S. Provide details of comment(s) or supplement(s) ....
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....ed to sign I am authorized by the Board of Directors of the Company vide *resolution number this form and declare that all the requirements of Companies Act, 2013 and the rules made thereunder in respect of the subject matter of this form and matters incidental thereto have been complied with. I further declare that: 1. Whatever is stated in this form and in the attachments thereto is true, correct and complete and no information material to the subject matter of this form has been suppressed or concealed and is as per the original records maintained by the company. 2. All the required attachments have been completely and legibly attached to this form. *To be digitally signed by DSC BOX Designation Director identification number of the director; or 14 PAN of the manager or CEO or CFO; or Membership number of the secretary Certificate by Practicing professional I declare that I have been duly engaged for the purpose of certification of this form. It is hereby certified that I have gone through the provisions of the Companies Act, 2013 and Rules thereunder for the subject matter of this form and matters incidental thereto and I have verified the above particulars (....
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....(b) Global location number (GLN) of company 2. (a) Name of the company (b) Address of registered office of the company (c) *e-mail id of the company 3. *SRN of form AOC-4 filed by the company for its standalone financial statements 4. (a) Financial year to which financial statements relates: From To (DD/MM/YYYY) Pre-fill (b) (i) Nature of consolidated financial statements (ii) Nature of revision o Consolidated financial statements o Directors' Report o Both (iii) Whether provisional consolidated financial statements filed earlier o Yes o No o Not Applicable (iv) Whether adopted in adjourned AGM o Yes o No o Not Applicable (v) Date of adjourned AGM in which consolidated financial statements were adopted (vi) SRN of form INC-28 (vii) *SRN of form AOC-4 CFS (viii) Date of order of competent authority (DD/MM/YYYY) 5. (a) Whether annual general meeting (AGM) held o Yes o No o Not Applicable (b) Date of AGM (c) Due date of AGM (DD/MM/YYYY) (DD/MM/YYYY) (d) Whether any extension for financial year or AGM granted o Yes o No 16 Pre-fill (DD/MM/YYYY) (e) If yes, due date of AGM after grant of extension (DD/MM/YYYY) 6. (a) *Date of Board of Directors' me....
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....ing period) (in Rs.) 18 (DD/MM/YYYY) I. (1) (2) (3) (4) II. (1) EQUITY AND LIABILITIES Shareholders' funds (a) Share capital (b) Reserves and surplus (c) Money received against share warrants (d) Minority Interest Share application money pending allotment Non-current liabilities (a) Long-term borrowings (b) Deferred tax liabilities (net) (c) Other long term liabilities (d) Long term provisions Current liabilities (a)Short-term borrowings (b)Trade payables (c) Other current liabilities (d) Short-term provisions TOTAL ASSETS Non-current assets (a) Fixed assets (i) Tangible assets (2) (ii) Intangible assets (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 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 II. Detailed Balance sheet items (Amount in Rupees) A. Details of long term borrowings (unsecured) Particulars Bonds/ debentures Term Loans -From banks -From other parti....
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.... 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 20 567 8 9 10 Share application money received and due for refund Paid-up capital held by foreign companies Paid-up capital held by foreign holding and/ or through its subsidiaries Number of shares bought back during the reporting period Deposits accepted or renewed during the reporting period Deposits matured and claimed but not paid during the reporting period Deposits matured and claimed but not paid Deposits matured, but not claimed 11 12 13 14 Unclaimed matured debentures Debentures claimed but not paid 15 16 17 18 19 20 Interest on deposits accrued and due but not paid Unpaid dividend Investment in subsidiary companies Investment in government companies Capital reserve Investment in Associates 21 Investment in Joint Ventures 22 Goodwill on consolidation 23 24 25 26 Amount due for transfer to Investor Education and Protection Fund (IEPF) Inter-corporate deposits Gross value of transaction as per AS- 18 (if applicable) Capital subsidies or grants re....
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.... Sale of goods manufactured (ii) Sale of goods traded (iii) Sale or supply of services Other Income (II) (III) Total Revenue (+11) (IV) Expenses Cost of materials consumed Purchases of stock in trade Changes in inventories of Finished goods Work-in-progress Stock in trade Employee benefit expenses Managerial remuneration Payment to Auditors Insurance expenses Power and fuel Finance cost 22 0.00 0.00 Depreciation and amortization expenses Other expenses Total expenses 0.00 0.00 (V) Share of Profit/(Loss) in Associates (VI) Profit before exceptional and 0.00 0.00 extraordinary items and tax (III-IV+V) (VII) Exceptional items (VIII) Profit before extraordinary 0.00 0.00 items and tax (VI-VII) (IX) Extraordinary items (X) Profit before tax (VIII-IX) 0.00 0.00 (XI) Tax Expense 1. Current tax 2. Deferred tax (XII) Profit/(Loss) for the period 0.00 0.00 from continuing operations (X-XI) (XIII) Profit /(Loss) from discontinuing operations (XIV) Tax expense of discontinuing operations (XV) Profit/ (Loss) from 0.00 0.00 discontinuing operations (after tax) (XIII-XIV) (XVI) Profit /(Loss) (XII+XV) 0.00 0.00 (1) Pro....
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....' report or adverse remarks of the auditors as per Board's report 3. *Whether Companies (Auditors' Report) Order, 2015 (CARO) applicable o Yes o No 4. Auditors' comment on the items specified under Companies (Auditors' Report) Order, 2015 (CARO) Auditors' comments on the report Particulars Fixed assets Inventories Loans given by the company Acceptance of Public Deposits Maintenance of Cost records Statutory dues Term loans Fraud noticed Others SEGMENT-IV: Miscellaneous o Yes o No 1. *Whether the Secretarial Audit is applicable 2. *Whether detailed disclosures with respect to Directors' report under section 134(3) is attached o Yes o No Attachments List of Attachment(s) 1. "Consolidated financial statements duly authenticated as per section 134 (including Board's report, auditors' report and other Attach documents) 2. "Statement of subsidiaries/associate companies/joint ventures Attach as per section 129 - Form AOC-1 3. Supplementary or test audit report under section 143 Attach 4. Details of other entity(s) Attach 5. Details of comments of CAG of India Attach 6. Secretarial Audit Report Attach 7. Directors' report as per sub-section (3) of se....