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ROC AOC 4 (XBRL)
What is AOC 4 ?
Accountability of the company to the stakeholders is mandatory and is done via Financial Statements, disclosures, Board’s report and the Auditor’s report. The main means of communication between the Board of Directors and the shareholders is through the financial statements. Form AOC 4 is used to file the financial statements for each financial year with the Registrar of Companies (ROC). In the case of consolidated financial statements, the company shall file the AOC 4 CFS.
Who has to file?
The following companies are required to file AOC 4 XBRL (extensible business reporting language):
As per the Companies Act 2013, the following provisions are applicable for filing the financial
When has to file?
|Position of the Company||Filing of financial statement with the Registrar|
|Financial statement adopted at the AGM along with the consolidated financial statements and documents which are attached to the financial statements||Within 30 days of the annual general meeting along with fees/additional fees as given under section 403 Note: In case of OPC the time period shall be taken as 180 days from the closure of the financial year|
|In case of an adjourned meeting||Within 30 days of the adjourned annual general meeting along with fees/additional fees as prescribed.|
|If financial statements are unadopted||Within 30 days of the annual general meeting Note: The financial statements along with the documents will be considered provisional till the time the adopted financial statements are filed.|
|If AGM is not held||Within 30 days from the date when the AGM should have been held along with fees/additional fees as prescribed. Note: The financial statements along with the documents and the reasons for not holding the AGM have to be filed|
Under normal circumstances, 30 days from the last date when the AGM should have been held would be 30th October. This means Form AOC 4 should be filed latest by the October 30th of the relevant Assessment year. However, the due date for the current FY 2017-18 is extended to 31st December 2018 keeping in view the requests received from various stakeholders.