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What is AOC 1?

Pursuant to first proviso to Section 129 (3) of the Act, 2013 read with Rule 5 of the Companies (Accounts) Rules, 2015, a Company shall along with its financial statements attach a separate statement containing the salient features of the financial statements of its subsidiary or subsidiaries in form AOC 1.

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 Form AOC-1.