Rule 5 Form of statement containing salient features of financial statements of subsidiaries
- Text as on
- Gazette to 31 May 2023; rule 12 current to 14 August 2026
5. FormDefined in rule 2(d): Form or e Form means a form set forth in Annexure to these rules which shall be used for the matter to which it relates; 1[(da) Indian Accounting Standards means the Indian Accounting Standards referred to in rule 3 and Annexure to the Companies (Indian Accounting Standards) Rules, 2015;] of Statement containing salient features of financial statements of subsidiaries.- The statement containing the salient feature of the financial statement of a company's subsidiary or subsidiaries, associate company or companies and joint venture or ventures under the first proviso to sub-section (3) of section 129 shall be in FormDefined in rule 2(d): Form or e Form means a form set forth in Annexure to these rules which shall be used for the matter to which it relates; 1[(da) Indian Accounting Standards means the Indian Accounting Standards referred to in rule 3 and Annexure to the Companies (Indian Accounting Standards) Rules, 2015;] AOC-1.
Note.- FormDefined in rule 2(d): Form or e Form means a form set forth in Annexure to these rules which shall be used for the matter to which it relates; 1[(da) Indian Accounting Standards means the Indian Accounting Standards referred to in rule 3 and Annexure to the Companies (Indian Accounting Standards) Rules, 2015;] AOC-1 in the AnnexureDefined in rule 2(b): Annexure means the Annexure to these rules was substituted by G.S.R. 742(E), dated 27th July, 2016 (Companies (Accounts) Amendment Rules, 2016).