Companies Act · source-checked form guide
AOC-3A: Ind AS abridged financial statements
A listed company using the first proviso to section 136(1) circulates salient features with the prescribed accompanying documents and preserves access to the full financial statements. This is not an AOC-4 filing or permission to replace the underlying accounts with a summary.
Which version and who acts?
Current Rule 10; Ind AS / Division II AOC-3A inserted by G.S.R.191(E), notification dated 27 February 2018. FY 2025–26 with FY 2024–25 comparatives; all example amounts are ₹ crore unless stated.
Company and actual persons responsible for authenticating the financial statements; the genuine auditor report on the full statements accompanies the abridged document.
G.S.R.191(E), English Annexure AOC-3A: Parts I–III, other-equity roll-forward, notes, Director report and auditor report; the separately linked 10-page prescribed extract maps balance sheet pp 2–3, changes in equity pp 4–5, P&L pp 6–7, cash flow p 8 and notes/report pp 8–10.
Completed field illustration
Fictional example — not for filing. Fictional Aurelia Demonstration Limited has one crore fully paid ₹10 equity shares throughout both years. Assume it is a listed Ind AS company eligible to use the section 136 salient-feature route. Current assets are ₹25 crore, equity ₹15 crore and liabilities ₹10 crore. Current PAT is ₹3 crore, retained in full. No dividend, new share issue, OCI, discontinued activity or exceptional item is assumed.
| Prescribed field / block | Completed fictional entry |
|---|---|
| Company / periods / unit | Aurelia Demonstration Limited; synthetic CIN; 31/03/2026 versus 31/03/2025; ₹ crore, not absolute rupees. |
| Balance sheet: assets, current / prior | PPE 10/9; inventory 5/4; trade receivables 5/4; cash 5/3; total 25/20. All other assumed asset heads nil. |
| Balance sheet: equity / liabilities, current / prior | Equity capital 10/10; other equity 5/2; long-term borrowing 5/4; trade payables 4/3; current tax liability 1/1. Total 25/20. |
| P&L, current / prior | Revenue 40/30; other income 0/0; expenses 36/27.6; PBT 4/2.4; tax 1/0.6; PAT 3/1.8. Tax is an assumed accounting expense, not advice on an applicable rate. |
| Per-share amounts / other branches | Basic and diluted EPS ₹3/₹1.80, on 1,00,00,000 weighted-average ordinary shares; no dilution. OCI, discontinued profit/tax and exceptional items nil. |
| Statement of changes in equity | Capital remains₹10 crore. Current opening retained profit 2+PAT 3−dividend 0=closing 5; prior 0.2+1.8=2. No other movement assumed. |
| Abridged cash flow, current / prior | Operating3/2; investing−2/−2; financing+1/+1; net increase2/1; opening cash3/2; closing5/3, all ₹ crore. |
| Notes and accompanying evidence | Match main-statement note numbers; disclose actual contingencies/commitments, audit qualifications, related-party and significant matters. Model assumes none requiring a non-nil entry; no audit or full financial statements fabricated. |
| Full statements / access / authentication | Actual full-statement website link and registered-office inspection arrangements must be supplied; attach genuine auditor report and required report features. Not signed. No DSC, certification, SRN, filing or approval has occurred. |
The named fields illustrate this scenario. The official reference contains the additional applicable fields, schedules, attachments and declarations. Synthetic identifiers are not valid input for a live filing. No signature, certification, authority action or successful filing is represented.
Check the dates, amounts and legal branch
- Current 25=10+5+5+4+1; prior 20=10+2+4+3+1. Current 40−36−1=3; prior 30−27.6−0.6=1.8, all ₹ crore.
- Cash3+3−2+1=5; prior2+2−2+1=3, all ₹ crore. Current borrowing4→5 matches financing+1. EPS₹3 crore/1 crore shares=₹3; prior₹1.8 crore/1 crore=₹1.80.
- Use AOC-3A’s Ind AS changes-in-equity/OCI structure; its printed PartII V label says I−IV despite including other income in III. Reconcile profit to total income III−IV, not an exclusion of real other income.
Prepare, submit and retain the evidence
- Establish the actual listed-company circulation option, correct AS/Ind AS basis, complete signed financial statements and current section 136 access requirements.
- Aggregate the audited statement heads without suppressing required notes, qualifications, segment/related-party disclosures or the full auditor report; reconcile both years and all relevant cash/equity movements.
- Authenticate and circulate the actual prescribed document set within the applicable meeting/access requirements; retain the full statements and the distinct genuine AOC-4 filing evidence.
Download the right reference and sample
Official prescribed referenceFilled sample: fictional field illustrationThe reference preserves the complete official source document. Use the physical PDF page locators above to find this form; adjacent forms and amendment provisions may share a page. The sample is a static educational model, not an MCA utility, statutory approval or executed filing.
Primary authorities and exact locators
- G.S.R.191(E), English Annexure AOC-3A: Parts I–III, other-equity roll-forward, notes, Director report and auditor report; the separately linked 10-page prescribed extract maps balance sheet pp 2–3, changes in equity pp 4–5, P&L pp 6–7, cash flow p 8 and notes/report pp 8–10.
- Companies Act, 2013: the sections expressly identified in the form and explanatory workflow; source copy, read with the specific later rules linked here.
- Current Rule10 and its Ind AS proviso: AOC-3 versus AOC-3A; section136 first-proviso circulation, not AOC-4.
- Actual prescribed AOC-3A 10-page extract directly linked by official ICSI Rule10, individually visually inspected all field blocks.
Questions readers ask
What does this PDF complete?
It illustrates the named prescribed fields with fictional facts. The real statutory document must include every applicable field and annexure, supported by actual records and authorised verification.
Does downloading the sample create a filing or approval?
No. Follow the specific preparation and submission steps above. The actual portal acknowledgement, authority decision or signed professional report is separate evidence.