S.No

TYPES

APPLICABILITY

AOC-4

Every company needs to file its financial statements and mandatory attachments, via e-Form AOC4 within the prescribed time limit as per section 137. In case financial statements are not adopted in AGM then un-adopted financial statements shall be filed within 30 days of date of AGM (due date of AGM if AGM not held or extended due date if any). 

Once financial statements are adopted then company shall file the adopted financial statements via e-form AOC-4 within 30 days of the AGM (actual or adjourned whichever is applicable). 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 be filed via e-Form AOC-4.

AOC-4 CFS

Every company needs to file its financial statements, including consolidated financial statement and mandatory attachments, within the prescribed time limit as per section 137. For the purpose of filing, form AOC-4 is prescribed for standalone financial statement and form AOC-4 CFS for consolidated financial statements. 

In case financial statements (including CFS) are not adopted in AGM then un-adopted financial statements shall be filed within 30 days of date of AGM (due date of AGM if AGM not held or extended due date if any). Once financial statements are adopted then company shall file the adopted consolidated financial statements via e-form AOC-4 CFS within 30 days of the AGM (actual or adjourned whichever is applicable). In case company needs to revise the financial statement or Board’s report under provisions of section 130 or section 131 then revised consolidated financial statements shall be filed via e-Form AOC-4 CFS.

AOC-4 NBFC

Every NBFC company as defined in the Companies (Indian Accounting Standards) (Amendment) Rules, 2016 to which Indian Accounting Standards apply, needs to file its financial statements, including consolidated financial statement and mandatory attachments, via e-Form AOC-4 NBFC (Ind AS) within the prescribed time limit as per section 137. 

In case financial statements are not adopted in AGM then un-adopted financial statements shall be filed within 30 days of date of AGM (due date of AGM if AGM not held or extended due date if any). Once financial statements are adopted then company shall file the adopted financial statements via e-form AOC-4 NBFC (Ind AS) within 30 days of the AGM (actual or adjourned whichever is applicable). 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 be filed via e-Form AOC-4 NBFC (Ind AS).

AOC-4 NBFC CFS

Every NBFC (Ind AS) company having one or more subsidiaries is required to prepare the consolidated financial statements of the company and of all the subsidiaries. Such financial statements, duly adopted in the annual general meeting of the company, shall be filed with the Registrar within thirty days of the date of annual general meeting via e-Form AOC-4 CFS NBFC (Ind AS). 

In case the financial statements could not be adopted in the AGM held then un-adopted consolidated financial statements shall be filed within 30 days of date of AGM (due date of AGM if AGM not held or extended due date if any). If AGM is not held for any reason, then such financial statements shall be filed with the Registrar within thirty days of the last date before which the annual general meeting should have been held. 

In case company needs to revise the consolidated financial statement or Board’s report under provisions of section 130 or section 131, then revised consolidated financial statements shall also be filed via e-Form AOC-4 CFS NBFC (Ind AS).

AOC-4 XBRL

The following class of companies shall file their financial statements and other documents under section 137 of the Act with the Registrar in e-form AOC-4 XBRL :

(i) companies listed with stock exchanges in India and their Indian subsidiaries;

(ii) companies having paid up capital of five crore rupees or above;

(iii) companies having turnover of one hundred crore rupees or above;

(iv) all companies which are required to prepare their financial statements in accordance with Companies (Indian Accounting Standards) Rules, 2015

Provided further that non-banking financial companies, housing finance companies and companies engaged in the business of banking and insurance sector are exempted from filing of financial statements under these rules.

Once financial statements are adopted then company shall file the adopted financial statements within 30 days of the AGM (actual or adjourned whichever is applicable). In case company revise the financial statement then revised financial statements are required to be filed.

Other companies can also file their financial statement in XBRL format voluntarily. However, once, filed in XBRL format, they would be required to file subsequent financial statements only in XBRL format.

Note: Both standalone and consolidated financial statements, the XML Generated from XBRL can be attached in same E-AOC-4 XBRL.