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Companies (Filing of documents and forms in XBRL) Rules, 2015

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Companies (Filing of documents and forms in XBRL) Rules, 2015

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Companies (Filing of documents and forms in XBRL) Rules, 2015

  1. 1. [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART rr, SECTION 3, SUB SECTTON (01 Ministry of Corporate Affairs Notification New Delhi, the gs September, 2015 G.S.R. _ (E). - In exercise of the powers conferred by sub-sections (1) and (2) of section 469 read with section 398 of the Companies Act, 2013 (18 of 2013), and in supersession of the Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Rules, 2011, except as respects things done or omitbed to be done before such supersession, the Central Government hereby makes the following rules, namely: 1. Short title and commencem€nt- (1) These rules may be called the Companies (Filing of Documents and Forms in Extensible Business Reporting l-anguage) Rules, 2015. (2) They shall come into force from the date of their publication in the Official Gazette. 2 Definitions: - (1) In these rules, unless the context otherwise requires,- (a) "Acf' means the Companies Act, 2013; (b) "Annexure" means annexures appended to these rules; (c) "Documents and forms" means the documents and forms required to be filed with any authority as specified under the Act or rules or regulations made thereunder; (d) "Extensible Business Reporting Language" (XBRL), means a standardised language for communication in electronic form to express, report or file financial information by the companies under the Acf (e) "Taxonomy" means in XBRL, an elechonic dictionary for reporting the business data as approved by the Central Govemment in respect of any documents or forms indicated in these rules.
  2. 2. (2) Words and expressions used in these rules but not defined and defined in the !1,.t a,t" C.^ianies (Specification of clefinitions cletails) Rules' 2014 shall have the meanings respectively assigned to them in the Act and said rules' 3. Filing of financial statement with Registrarr The following class of companies shall file their financial statement ancl Jher documents under section 137 of the ^.,,- *itft the Registrar ir e-form AOC-4 XBRL given in Annexure-l for the financial years commencing on or after 1$rApril' 2014 using the XBRL taxonomy given in Annexure II, namelY:- (i) all companies listed with any Stock Exchange(s) in India and their lndian subsidiaries; or (ii) all companies having paid up capital of rupees five crote or above; (iii) all companies having turnover of rupees hundred crore or above; or (iv) all companies which were hitherto covered under the Companies (Filing ot l)ocuments and Forms in Extensible Business Reporting Language) Rules, 2011: Provided that the companies in Banking' lnsurance' Power Sector and Non- Banking Financial companies are exempted from XBRL filing' 4. Filing of cost audit rePot - A company required to fumish cost audit report and oth""r clocuments to the Central Government under sub-section (6) of section 148 of the Act and rules made thereuncler' shalt file such rePort and other documents using the XBRL taxonomy given in Annexure-Ill.for the financial years .or.*"n.tng ori o, ufte' 1$ APril' zdt+ itt "-fott CRA-4 specified under the Companies (Cost Records and Audit) Rules' 2014
  3. 3. Language o English o Hindi R€fer the instruction kit for filing the form. Note-Allficlds nr.ked in .{rG (o tr. mandarority tiled_ Aulhorissl capitaloflhe comp rl asotr lhcdateoflihns Numbcrofmcmbers olrhc comfan) as on rhc date offiling L , r) rorponh rd("lit) InrnrhLrr( tr. t.ornpdnJ (b) Global location nunrhor ((;l.N) orcompanr 2. (a) Nanre oftheconrpinr- rcgisle.ed olilc. (c) "c-mail id ofrho oompl|y I. I rnancral ear lo $||r(h tlnrr(irt srJrrmcn!. r(talc. (DD/MM/YYYY)',tb (b) (i) iNalure of unnncidlstdcmenrs (ii) Narure ofrevisiotr o Iinancial slatcmenl o Dircctors I{qNn o Both (iii) whclhcr pro!isi()Irll tirrDciat surenrents iled ea!tjcr (iv) Whcrher rdoptcd in di(nnred ACM o ycs o No (v) Datc ofrdjoumcd A(iM in nhich financiat srareDcnrs (t)t)/MM/YYYY) 4.(a)'Da|e ofBorrd ol l)ireords' nlccri,rS h $hich financiat$ cnrcDls arc aoDroved (DD/MM/YYYY) o Yes o No o Nol appliodble (vi) SRN oftom lN(l-28 (!ii) SRN oftbnn AO(j-4|AOC-4 XIIRL (!iii) Datc of ordcr oi conpcrent u,,lho,i, f---__-l (DD/MM/vyyy) 5.{.'rWhelherAnnual Generct [,4eeling (AGt,t) is held o Ycs oNo oNolapplic$le (DI)/MM/YYYY)(b) Ilycs. dalcofACM (DI)/MM/YYYY) e)dension for financial orAGNlgranted o Ycs oNo FORMNO. AOC-4 XBRL lPursuant to scction 137 of the Companies Act, 2013 and rule l2(2) of Companies (Accounts) Rules, 20141 Form for filing XBRL in respect of financial and other documents Registrar document statement with the
  4. 4. (c) rf yes, due dale of AGM atter grant ot exension F--l 0)D/MM,ryYYY) 6. ^Whelher Schedule lll ol the Companies Act, 2013 is applic€ble o Yes oNo 8. 'Whether consolidated Financial Statements Requifed or Nol o Ycs o No 9. (a) In c.Nc ol go!0.nrienl compan). rvhether coDptrollet rnd ,^uditor General of India (CAG ol Indir) h$ commented upon supplcncnlcdlhoardillcportundcrseclionl4lofthecompanics,^ct.2013 oYcs oNo (b) Pro!idedclails olcommenl(s) or supplement(s) reccivcd lion CAC oflndia (c) Direclor's reply(s) on comments received ffom CAG of India (d )Whether CAG oflndia has conducted supplemenlary or test audil under section 143 oYcs oNo I0. 'Wherhcr Scorclrrial Audil is applicable. o Ycs D No I L 'Whcthcr dcoibd disclosurc with respecl 1o DiMtofs repon undcr stclioo | 34(l ) is a$chcd o Yes o No l.' Xl|ltl.linrfti lstllcnEnls dull authenlicarcd 6 pcr secli{D 134 (incllditr8lbaKl srcpod. aldilon' repo.tandolherdocumcnts) 2. XtlRL. documcnt ir rcspccl olConsolidated financial stalcmcnt 3. Slotcment ot Nbsidiarics as pcr scclion 129-Form AOC_l ( lo bc ult ohd in Bspecl ofForcign slbsidiarics) 4. Stalcmcnr ol lhc tirt and .ca$ns lbf not adopling balNncc shccl in the annurrl tcncrrl n)ccting (nCM) 5. Slatctrrcnr olrhc hot and rcuons for nolholding the A(lM 6. Appruul leltcr oloxl0nsion of linancial ) ed o. AcM 7. Supplcnrcnlury or losl audil rcporl under seclion 143 8. l)claih ot connncnts ofCACi ol lndia 9.Oprn,nrl n&chmcnts (s)- ilany List ofatlachnenl(s) Declaration r am authorized by the Board or Directors or the co;p;;y vide ' resolution numuerE'aatea [] to .lgn this form and dectire lhat alt the requirements of companies Act, 20l3 and lhe rules made thereunder in respect of lhe subject matter of this form and malters incidenial thereto have been complied with l fu(her declar€ tha!: 1. Whatever is stated in this form and in the altachments thereto is true, correct and complete and no informalion materiatothesubjec!matierofthisforrnhasbeensuppressedorconcea|edandisaspertheorigna|records maintained by lhe company. 2.ItisconfirmedlhatlheattachedXBRLdocumen|(s)aretheXBRLconvertedcopy(s)ofthedu|ysignedFinancia|
  5. 5. Statements and all other documents which are reqlrired to be annexed or atached to the Financia Statements as required under Section 137 of the Companies Act, 2013. It is furrher confrmed thar slrch document(s) have been prepared using the XBRL taxonomy as notiried under Companes (Filing of documenis and forms in Extensibte Business Reporting L;nguage) Rules, 2015 3. Allthe requir€{ attachments have been comptetety and legibty attached to this rorm. 'To be digitally sign€d by *Designation Ce.tifi cate by practi.ing professional I declare that I have been duly engaged for the purpose of ce(ificalion or this form. It s hereby certified thar r have gone through the provisions of the companies Acr, 2013 and Rutes rhereunder for the subject matier of this form and malters incidental thereto and I have veriried the above particulars (including atrachment(s)) from the originat/certified recods maintained by the Company/appticant which is subjecr matter or this form and fou;d them to be true, corr€ct and complete and no information materiatto th's fo.m has been suppress€ld. I further €€rtifv that: 1- The said records have been properly prepared, s,gned by the requ,red offrc€rs or t,ie Company and maintained as per the relevant provisions ofthe Companies Act, 2013 and were found to be in order; 2. It is further c€rtified that the attached X8RL document(s) fairly present, in all materiat resoects. the audited rinancial statements of the company, in accordance w th the XBRL taxonomy as notifed under Companies (Fiing of documents and rorms in Extens ble Eusiness Reporting LangLrage) R!tes, 2015 3. Allthe required attachments have been comptetety and egibty attached to this formj 4. It is understood that I shatt be tiabte for action under Section 448 of the Companles Act, 2013 for wrong *D rector identrficaton number of the director; PAN of the manager or CEO or CFO; or I4embership number of the secretary certification, if any found at any stage. r I ch.n.bd ac@unr*r ('n wn6t+rim. pr.cre) or ! ) comp.ny *cr.t ry (.n wfiot€-.im. pr.crE.) i ) co31 ac@unt nr (ih whor.-ram. pEcr.e) or wh.ln...t$cr.t. o. rrlrow Mamb.Bhjp number Cerli6€r. ot pr.cri* nlmt er assaiarc r' Fellow j Note: Attention is drawn to provisions ofsection 448 Nnd 449 which provide for punishncnt for false strtement / certificate and punishment for fahe evidence respectivet]. eFom S€ruic€ r€qu€3t nuhber (SRN) Dlqlial sl9nature ot the 6uthorlstng ofttce. This 6-Form is lergby..gttergd (DDIMM,YYYY] OR Thls eForm has been raken on lile malntalned by lhe reglstrar ol companaes rh.ough etecrrontc mode and on rhe basts ot sraremenr or correctne3s orven bv the fl[no comMnv
  6. 6. F. No. 1/19l2013-CL-V *):;ffi1,,{ (Amardeep 9nfl h Bhatia) Joint Secretary
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