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Aoc 1

The document outlines the information that must be included in Form AOC-1, which provides salient features of financial statements for subsidiaries, associates, and joint ventures. It lists details that must be reported for each subsidiary, such as name, share capital, reserves, assets, liabilities, investments, turnover, and profit. It also requires information on associates and joint ventures, such as name, net worth, and profits considered for consolidation.

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279 views2 pages

Aoc 1

The document outlines the information that must be included in Form AOC-1, which provides salient features of financial statements for subsidiaries, associates, and joint ventures. It lists details that must be reported for each subsidiary, such as name, share capital, reserves, assets, liabilities, investments, turnover, and profit. It also requires information on associates and joint ventures, such as name, net worth, and profits considered for consolidation.

Uploaded by

coltdmm
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as DOCX, PDF, TXT or read online on Scribd
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Form AOC-1

(Pursuant to first proviso to sub-section (3) of section 129 read with rule 5 of Companies (Accounts) Rules,
2014)
Statement containing salient features of the financial statement of subsidiaries/associate companies/joint
ventures

Part “A”: Subsidiaries

(Information in respect of each subsidiary to be presented with amounts in Rs.)

S. No. Particulars Details


1. 1 Name of the subsidiary
2. 2 Reporting period for the subsidiary concerned, if different
from the holding company’s reporting period
3. 3 Reporting currency and Exchange rate as on the last date of
the relevant Financial year in the case of foreign
subsidiaries
4. 4 Share capital
5. 5 Reserves & surplus
6. 6 Total assets
7. 7 Total Liabilities
8. 8 Investments
9. 9 Turnover
10. 10 Profit before taxation
11. 11 Provision for taxation
12. 12 Profit after taxation
13. 13 Proposed Dividend
14. 14 % of shareholding

Notes: The following information shall be furnished at the end of the statement:

1. Names of subsidiaries which are yet to commence operations


2. Names of subsidiaries which have been liquidated or sold during the year.

Part “B”: Associates and Joint Ventures


Statement pursuant to Section 129 (3) of the Companies Act, 2013 related to Associate Companies and
Joint Ventures

Name of associates/Joint Ventures


1. Latest audited Balance Sheet Date
2. Shares of Associate/Joint Ventures held by the company on
the year end:
No.
Amount of Investment in Associates/Joint Venture
Extend of Holding%
3. Description of how there is significant influence
4. Reason why the associate/joint venture is not consolidated
5. Net worth attributable to shareholding as per latest audited
Balance Sheet
6. Profit/Loss for the year
Considered in Consolidation
Not Considered in Consolidation

1. Names of associates or joint ventures which are yet to commence operations.


2. Names of associates or joint ventures which have been liquidated or sold during the year.

Note: This Form is to be certified in the same manner in which the Balance Sheet is to be certified.

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