Rule 5 - Form of Statement containing salient features of financial statements of subsidiaries. - Companies (Accounts) Rules, 2014

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 1 [ e-Form AOC-1 ] . *************** NOTES:- 1 . Substituted vide Notification No. G.S.R. 357(E) dated 30-05-2025 w.e.f. 14-07-2025 before it was read as, Form AOC-1