Every company needs to file its financial statements along with certain mandatory attachments like directors' report etc, via e-Form AOC-4 within the prescribed time limit (30 days) as per section 137 of the Companies Act 2013. In case company needs to revise the financial statement or Board’s report under provisions of section 130 or section 131 then revised financial statements shall also be filed via e-Form AOC-4. Filing of financial statements with the ROC shall be in XBRL format by the following companies: a. All listed companies and their Indian subsidiaries; b. All companies having paid-up capital of Rs 5 crore or above; c. All companies having turnover of Rs 100 crore or above. Companies other than the above can file their financials in Form AOC-4. Besides, banking companies, insurance companies, power companies, NBFCs and Housing Finance companies are exempt from XBRL reporting.
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1. Collation of data relating to: a. General Information about the company. b. Details relating to Auditors. c. Financial parameters. d. Balance Sheet Items and P&L Items. e. Share Capital raised during the year. f. Details of products and services of the company. 2. Reporting on CSR. 3. Disclosure about Related party transactions -Auditors Report. 4. Preparation of Form AOC 4. 5. Certification and filing of Form AOC 4.
1. Financial statements duly authenticated as per section 134 (including Board’s report, auditors’ report and other documents). 2. Statement of subsidiaries as required under section 129 in the format of Form AOC-1 prescribed under the Companies (Accounts) Rules, 2014. 3. Statement of the fact and reasons for not adopting balance sheet in the annual general meeting (AGM) (mandatory if provisional unadopted financial statements are being filed). 4. Statement of the fact and reasons for not holding the AGM (mandatory if AGM was not held) and approval letter for extension of financial year or AGM (if any extension has been granted). 5. Supplementary or test audit report under section 143 along with details of comments of CAG (mandatory if CAG of India had conducted supplementary or test audit under section 143). 6. Company CSR policy as per sub-section (4) of section 135. If the company does not directly spend on CSR, details of such implementing agencies should be attached. Also, details of CSR programmes/ projects/ activities not mentioned in eform is mandatory to attach in excel sheet. 7. Details of salient features and justification for entering into contracts/ arrangements/ transactions with related parties as per sub-section (1) of section 188 - Form AOC-2 . 8. Secretarial Audit Report (mandatory if applicable). 9. Directors’ report as per sub-section (3) of section 134 (mandatory if the same was mentioned in the Segment VI of the eform).