Rule 5 Form 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 1Subs. by G.S.R. 357(E), dated 30th May, 2025 (Companies (Accounts) Second Amendment Rules, 2025), w.e.f. 14th July, 2025, for "Form AOC-1".e-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.
1. Subs. by G.S.R. 357(E), dated 30th May, 2025 (Companies (Accounts) Second Amendment Rules, 2025), w.e.f. 14th July, 2025, for "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".