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Companies (Accounts) Second Amendment Rules, 2015
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.... 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 following Form AOC-4 and A....
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.... Income-tax PAN) in case of manager, secretary, CEO, CFO. DIN or Income-tax PAN Name Pre-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 co....
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.... (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 parties Deferred payment liabilities Deposits Loans and advances from related parties Long term maturities of financial lease obligations Other loans & advances 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 a....
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....d 17 18 Investment in subsidiary companies Investment in government companies 19 Capital reserve 7 % % 20 20 222 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 received from government authority(ies) Calls unpaid by directors 24 25 Calls unpaid by others 26 27 Forfeited shares (amount originally paid-up) Forfeited shares reissued 28 Borrowing from foreign institutional agencies 29 Borrowing from foreign companies 30 Inter-corporate borrowings -secured 31 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 borro....
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.... Work-in-progress Stock in trade Employee benefit expenses Managerial remuneration Payment to Auditors Insurance expenses Power and fuel Finance cost Depreciation and amortization expenses reporting period) From (DD/MM/YYYY) To 9 period) From To (DD/MM/YYYY) YY) (DD/MM/YYYY) 0.00 0.00 Other expenses Total expenses 0.00 0.00 (V) Profit before exceptional and 0.00 0.00 extraordinary items and tax (III-IV) (VI) Exceptional items (VII) Profit before extraordinary 0.00 0.00 items and tax (V-VI) (VIII) Extraordinary items (IX) Profit before tax (VII-VIII) 0.00 0.00 (X) Tax Expense (1) Current tax (2) Deferred tax (XI) Profit/(Loss) for the period 0.00 0.00 from continuing operations (IX-X) (XII) Profit /(Loss) from discontinuing operations (XIII) Tax expense of discontinuing operations (XIV) Profit/ (Loss) from 0.00 0.00 discontinuing operations (after tax) (XII-XIII) (XV) Profit /(Loss) (XI+XIV) 0.00 0.00 (XVI) Earnings per equity share (1) Basic before extraordinar....
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.... Average net profit of the company for last three financial years (as defined in explanation to sub-section (5) section 135 of the Act) 2. Prescribed CSR Expenditure (two per cent. of the amount as in item I above) 3. (a) Total amount spent on CSR for the financial year (b) Amount spent in local area (c) Manner in which the amount spent during the financial year as detailed below: (1) (2) (3) (4) (5) (6) (7) (8) (9) 11 S. CSR No. project or activity identified -23 Sector in which the Projects or programs Projects or Amount Amount Expenditure Mode of - Specify the programs - Specify the outlay (budget) spent on the projects or on Project is covered State /Union district where project or programs Amount Administrative spent overheads Territory projects or where the Project/ programs was undertaken programs wise Program was undertaken TOTAL 4. Give details (name, address and email address) of implementing agency(ies) 5. Explanation for not spending SEGMENT IV: DISCLOSURE ABOUT RELATED PARTY TRANSACTIONS Disclosure of parti....
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....ntenance of Cost records Statutory dues Term loans Fraud noticed Others Auditors' comments on the report SEGMENT-VI- Miscellaneous 1. *Whether the Secretarial Audit is applicable o Yes o No 2. *Whether detailed disclosures with respect to Directors' report under sub-section (3) of section 134 is attached. o Yes o No Attachments 1. *Copy of financial statements duly authenticated as per section 134 (including Board's report, auditors' report and other documents) 2. Statement of subsidiaries as per section 129 - Form AOC-1 3. Statement of the fact and reasons for not adopting Financial statements in the annual general meeting (AGM) 4. Statement of the fact and reasons for not holding the AGM List of Attachment Attach Attach Attach Attach 5. Approval letter of extension of financial year or AGM Attach 6. Supplementary or test audit report under section 143 Attach 7. Company CSR policy as per sub-section (4) of section 135 Attach 8. Details of other entity(s) Attach 9. Details of salient features and justification for entering into contracts/ Attach Arrangements/transactions with related partie....
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....ice) or Whether associate or fellow Membership number Certificate of practice number Associate Fellow Note: Attention is drawn to provisions of Section 448 and 449 which provide for punishment for false statement / certificate and punishment for false evidence respectively. Modify For office use only: Check Form eForm Service request number (SRN) Digital signature of the authorising officer This e-Form is hereby registered Date of signing OR Prescrutiny Affix filing details eForm filing date Confirm submission (DD/MM/YYYY) Submit (DD/MM/YYYY) This eForm has been taken on file maintained by the registrar of companies through electronic mode and on the basis of statement of correctness given by the filing company 15 Document 2 FORM NO. AOC-4 CFS [Pursuant to section 137 of the Companies Act, 2013 and Rule 12 of the Companies (Accounts) Rules, 2014] Form Language o English o Hindi सतà¥à¤¯à¤®à¥‡à¤µ जयते Form for filing consolidated financial statements and other documents with the Registrar Refer the instruction kit for filing the form.....
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....N Name (DD/MM/YYYY) Pre-fill All Designation Date of signing of Boards' report 8. *Date of signing of reports on the consolidated financial statements by the auditors 9. *Number of auditors (DD/MM/YYYY) 17 1. *(a) *(b) *(c) Income-tax PAN of auditor or auditor's firm Category of auditor Membership number of auditor or auditor's firm's registration number *(d) SRN of form ADT-1 *(e) Name of the auditor or auditor's firm *(f) Address of the auditor or auditor's firm Line I Line II *City *State Country O Individual O Auditor's firm *Pin code (g) Details of the member signing for the above firm Name of the member Membership number 10. (a) (i) *Whether the company has a subsidiary company as defined under clause (87) of section 2 o Yes o No (ii) If yes, then indicate number of subsidiary companies Pre-fill All I. CIN of subsidiary company Name of the subsidiary company Provisions pursuant to which the company has become a subsidiary (b) (i) *Whether the company has an associate company or a joint venture as defined under clause (6) of section 2 o Yes oNo ....
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....borrowings (unsecured) Particulars Loans repayable on demand -From banks -From other parties Loans and advances from related parties 19 0.00 Current reporting period Previous reporting period 0.00 0.00 Deposits Other loans and advances Total short term borrowings (unsecured) 0.00 Out of above total, aggregate amount guaranteed by directors of the companies C. Details of long term loans and advances (unsecured, considered good) Particulars Current reporting period Previous reporting period Capital advances Security deposits Loans and advances to other related parties Other loans and advances Total long term loans and advances Less: Provision/ allowance for bad and doubtful loans and advances -From related parties -From others Net long term loans and advances (unsecured, considered good) Loans and advances due by directors/ other officers of the companies D. Details of long term loans and advances (doubtful) Capital advances Security deposits Loans and advances to related parties Other loans and advances Total long term loans and advances Less: Provision/ allowan....
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.... 30 Forfeited shares (amount originally paid-up) Forfeited shares reissued 31 Borrowing from foreign institutional agencies 32 Borrowing from foreign companies 33 34 35 Commercial Paper 36 37 38 Inter-corporate borrowings -secured Inter-corporate borrowings -unsecured 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 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 39 40 41 42 43 Default in payment of long term borrowings and interest thereon Whether any operating lease has been converted to financial lease or vice-versa Provide details of such conversions o Yes o No 44 45 Net Worth of the companies Number of shareholders to whom shares allotted under private placement during the reporting period 21 46 Secured Loan 47 48 49 Gross fixed assets (including....
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....t /(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) Profit/(Loss) attributable to equity shareholders of the Parent (2) Profit/(Loss) attributable to Minority Interest (XVII) Earnings per equity share before extraordinary items (1) Basic (2) Diluted (XVIII) 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 Particulars Import of goods calculated on CIF basis (i) Raw material (ii) Component and spare parts (iii) Capital goods 0.00 Current reporting period Previous reporting period 23 0.00 Expe....
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....al 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 section 134 Attach 8. Optional attachments Attach Remove Attachment 25 Declaration I am authorized by the Board of Directors of the Company vide *resolution number| *dated (DD/MM/YYYY) to sign 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....