Form AOC-1 Template

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CS Divesh Goyal
CS Divesh Goyal
CS Divesh Goyal is a Fellow member of ICSI, Practicing Company Secretary, and Steering Voice in the Corporate World. He is a Prop. at Goyal Divesh & Associates, Company Secretaries. He is a competent professional having enrich 6 years post qualification experience as Company Secretary with expertise in Corporate Law, FEMA, IBC, SEBI, RBI. He has written more than 600 editorials on Companies Act, 2013 to keep at pace with the latest changes and critically analyse the implications of various provisions of the Companies Act, 2013, Insolvency & Bankruptcy Code, 2016, FEMA, RBI, SEBI etc. He is a vibrant, sought after, and spellbinding speaker and has delivered more than 200 sessions on various aspects of Company Law at ICSI, ICAI, and online platforms. Apart from his passion for his work he also believes in elevating his profession and for that dream

Form AOC-1

(Pursuant to first proviso to sub-section (3) of section 129 read with rule 5 of Companies (Accounts) Rules, 2014)

Statement containing salient features of the financial statement of subsidiaries/associate companies/joint ventures


Part “A”: Subsidiaries

(Information in respect of each subsidiary to be presented with amounts in Rs.)


Sl. No. Particulars Details
1. Name of the subsidiary
2. Reporting period for the subsidiary concerned, if different from the holding company’s reporting period
3. Reporting currency and Exchange rate as on the last date of the relevant Financial year in the case of foreign subsidiaries
4. Share capital
5. Reserves & surplus
6. Total assets
7. Total Liabilities
8. Investments
9. Turnover
10. Profit before taxation
11. Provision for taxation
12. Profit after taxation
13. Proposed Dividend
14. % of shareholding


Notes: The following information shall 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


Statement pursuant to Section 129 (3) of the Companies Act, 2013 related to Associate Companies and Joint Ventures


Name of associates/Joint Ventures
1.      Latest audited Balance Sheet Date
2.      Shares of Associate/Joint Ventures held by the company on the year end
Amount of Investment in Associates/Joint Venture
Extend of Holding%
3.      Description of how there is significant influence Control of more than 20% of total share capital
4.      Reason why the associate/joint venture is not consolidated Consolidated
5.      Net worth attributable to shareholding as per latest audited Balance Sheet
6.      Profit/Loss for the year
i.                    Considered in Consolidation
ii.                  Not Considered in Consolidation


  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

Dated For and on behalf of the Board of Directors
Place Name of the Company


Name of the Director                                       Name of the Director
Designation Designation
DIN__________________ DIN__________________
Add: _______________________________ Add: _______________________________


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