Information to be furnished in Form AOC-1
Form AOC-1 is in 2 parts. “Part A : Subsidiaries” requires that the following (Information in respect of each subsidiary is to be presented with amounts in Rs. …..)
1. | Sl. No. | |
2. | Name of the subsidiary | |
3. | Reporting period for the subsidiary concerned, if different from the holding company’s reporting period | |
4. | Reporting currency and Exchange rate as on the last date of the relevant financial year in the case of foreign subsidiaries. | |
5. | Share capital | |
6. | Reserves & surplus | |
7. | Total assets | |
8. | Total Liabilities | |
9. | Investments | |
10. | Turnover | |
11. | Profit before taxation | |
12. | Provision for taxation | |
13. | Profit after taxation | |
14. | Proposed Dividend | |
15. | % of shareholding |
The following information is required to 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’ requires information regarding associates and JVs to be presented in the following Tabular Form :
Name of Associates/Joint Ventures | Name 1 | Name 2 | Name 3 |
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 | |||
6. Net worth attributable to Shareholding as per latest audited Balance Sheet | |||
7. Profit/Loss for the year | |||
i. Considered in Consolidation | |||
ii. Not Considered in Consolidation |
The following information are also required :
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.