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e-Form AOC-4 NBFC (Ind AS)

By Mayashree Acharya


Updated on: Feb 22nd, 2022


9 min read

As per the Companies Act, 2013 (‘Act’), companies have to file a copy of the financial statements, including the consolidated financial statement, along with other required documents adopted at the Annual General Meeting (AGM) of the company. Further, the Ministry of Corporate Affairs (MCA) issued a notification on 31st January 2020 to amend the Companies (Accounts) Rules, 2014 (‘Rules’).

As per the amended Rule 12(1A), all Non-Banking Financial Companies (NBFCs) required to comply with the Indian Accounting Standards (Ind AS) must file the financial statements with the Registrar of Companies (ROC) along with e-form AOC-4 NBFC (Ind AS) and the consolidated financial statement, if any with e-form AOC-4 CFS NBFC (Ind AS).

Applicability of e-form AOC-4 NBFC

The Companies (Indian Accounting Standards) Rules, 2015 are applicable to the following NBFCs and need to file e-form AOC-4 NBFC:

  • All NBFCs and their subsidiaries, holding, associate companies or joint ventures having a net worth of Rs.500 crore or more.
  • Listed equity or debt NBFCs or in the process of listing and their subsidiaries, holding, associate companies or joint ventures having a net worth of less than Rs.500 crore.
  • Unlisted NBFCs and their subsidiaries, holding, associate companies or joint ventures having a net worth of less than Rs.500 crore but more than Rs.250 crore.

NBFCs have been defined in clause (f) of Section 45I of the Reserve Bank of India Act, 1934 and include financial institutions, chit fund and Nidhi companies, housing finance companies and merchant banking companies. As per Section 45I (f) of the RBI Act, a non-banking financial company means:

  • A financial institution that is a company.
  • A non-banking institution that is a company whose principal business is receiving deposits under any arrangement or scheme or lending in any manner.
  • Such other non-banking institutions or class of such institutions, as the RBI may specify with the previous approval of the Central Government and by a notification in the Official Gazette.

Filing of e-form AOC-4 NBFC

The NBFCs must consider the following points while filing e-form AOC-4 NBFC:

Segment I – Information and Particulars in respect of Balance Sheet (Part A)

  • The authorised capital and number of members of the company on the date of filing needs to be entered.
  • The company CIN needs to be entered. 
  • On clicking the pre-fill button, the name, email-ID, registered office, and incorporation date will be automatically filled. 
  • The financial year’s start date and end date to which financial statements relate needs to be entered.
  • The Board of Directors’ meeting date where the financial statements are approved has to be entered.
  • Nature of financial statements, SRN of form INC-28 and SRN of form AOC-4 NBFC (Ind AS) has to be entered.
  • Details of directors, secretary, manager, CEO and CFO of the company who have signed the financial statements needs to be entered.
  • The Board of Directors’ meeting date in which the Boards’ report was approved has to be entered.
  • Details of the directors who have signed the Boards’ report must be entered.
  • The date of signing of reports of the financial statements by the auditors has to be entered.
  • Details of holding the AGM needs to be entered.
  • When the company is a subsidiary, the particulars of the holding company has to be entered. When the company is a holding company, the particulars of the subsidiary company have to be entered. 
  • Details of the auditors such as name, PAN of the auditors/auditors firm, membership number of the auditor/auditors firm’s address and registration number has to be filled in.
  • The company type and the applicability of Schedule III of the Companies Act, 2013 has to be filled correctly.
  • Matters about the applicability of the consolidated financial statements and the maintaining of books in the electronic form needs to be mentioned.
  • Particulars of the service provider (if any) has to be entered.

Segment I- Information and Particulars in respect of Balance Sheet (Part B)

Part B consists of details concerning the balance sheet and the financial parameters of the balance sheet. The share capital raised during the reporting period and the details related to cost records and cost audit need to be entered.

Segment II- Information and Particulars in respect of Profit and Loss Account

The detailed profit and loss account, financial parameters and the details related to principal products or services of the company have to be filled in this segment.

Segment III- Reporting of Corporate Social Responsibility (CSR)

  • Applicability of CSR under Section 135 of the Companies Act, 2013 and its rules have to be mentioned along with the net worth and turnover.
  • Average company net profit for the last three financial years must be mentioned.
  • The prescribed CSR expenditure, i.e. 2% of the company’s average net profit, needs to be mentioned.
  • Details regarding the CSR spending activity have to be detailed in tabular format.
  • If the CSR fund was spent with the assistance of implementing agencies, the name, email, and address of such agencies must be mentioned.

Segment IV- Disclosure about Related Party Transactions

Particulars of arrangements or contracts entered by the company with related parties, including certain arm’s length transactions must be given in a detailed manner.

Segment V- Auditor’s Report

  • If the CAG has supplemented/commented on the audit report under Section 143 of the Companies Act, 2013, it has to be mentioned in the case of a government company.
  • Details of the remarks made by the auditor and the applicability of CARO needs to be stated.

Segment VI- Miscellaneous

Various attachments as provided in the form have to be attached in this segment.

Documents Required for Filing e-form AOC-4 NBFC

The below documents are required to be attached with e-form AOC-4 NBFC:

  • Copy of financial statements authenticated under Section 134 (including auditors’ report, Board’s report, and other documents).
  • Statement of subsidiaries as per Section 129, i.e. form AOC-1.
  • Statement of reasons and facts for not adopting the financial statements in the AGM.
  • Statement of reasons and facts for not holding the AGM.
  • Approval letter of extension of AGM or financial year. 
  • Test or supplementary audit report under Section 143.
  • Company CSR policy as per Section 135(4).
  • Details of other entities.
  • Details of justification and salient features for entering into arrangements, contracts or transactions with related parties as per Section 188(1), i.e. form AOC-2.
  • Details of comments of CAG of India.
  • Secretarial audit report. 
  • Directors’ report as per Section 134(3). 
  • Details of remaining CSR activities. 
  • Optional attachments, if any.

Certification of e-form AOC-4 NBFC

A declaration should be given by the director, company secretary, manager, CFO or CEO certifying that the information given in the form is correct and true and is in compliance with the law. The e-form AOC-4 NBFC has to be digitally signed with the DIN of the director or PAN of the manager, CFO or CEO. 

A full time practising chartered accountant, company secretary or cost accountant has to certify the e-form stating that he/she has verified all the documents attached and certifies the information to be correct, true and complete. The practising professional has to state their membership number and the status, i.e. fellow or associate.

Due Date for Filing e-form AOC-4 NBFC

The NBFCs are required to file the e-form AOC-4 NBFC within 30 days of conducting its AGM. The due date of conducting AGM is before 30th September, following the close of the financial year. Thus, the last date for filing e-form AOC-4 NBFC is generally 29th October every year. 

E-form AOC-4 NBFC Filing Fees

The fees for filing e-form AOC-4 NBFC varies according to the nominal share capital of the company, which is as follows:

Nominal Share CapitalFees (in Rs.)
Less than 1,00,000200
1,00,000 to 4,99,999300
5,00,000 to 24,99,999400
25,00,000 to 99,99,999500
1,00,00,000 or more600

Late Fee for Filing E-form AOC-4 NBFC

A penalty is imposed for the delay in filing the e-form AOC-4 NBFC. The penalty for the delay in filing the financial statements by NBFCs, i.e. e-form AOC-4 NBFC, is Rs.100 per day of default. Hence, the NBFCs should ensure that the financial statements and other documents are filed before the due date with the ROC.

Disclaimer: The materials provided herein are solely for information purposes. No attorney-client relationship is created when you access or use the site or the materials. The information presented on this site does not constitute legal or professional advice and should not be relied upon for such purposes or used as a substitute for legal advice from an attorney licensed in your state.

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Quick Summary

Companies must file financial statements including consolidated financial statements are crucial as per Act and Rules. NBFCs are required to file specific e-forms with ROC. Details of e-form AOC-4 NBFC filing requirements, documents, certification, due dates, fees, and penalties are outlined.

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