AOC 2

ROC AOC 2

What is AOC 2?

(Pursuant to clause (h) of sub-section (3) of section 134 of the Act and Rule 8(2) of the

Companies (Accounts) Rules, 2014)

Form for disclosure of particulars of contracts/arrangements entered into by the company with related parties referred to in sub-section (1) of section 188 of the Companies Act, 2013 including certain arms length transactions under third provisoThereto

1. Details of contracts or arrangements or transactions not at arm’s length basis

• Name(s) of the related party and nature of relationship
• Nature of contracts/arrangements/transactions
• Duration of the contracts/arrangements/transactions
• Salient terms of the contracts or arrangements or transactions including the value, if any
• Justification for entering into such contracts or arrangements or transactions
• Date of approval by the Board
• Amount paid as advances, if any:
• Date on which the special resolution was passed in general meeting as required under first proviso to section 188

2. Details of material contracts or arrangement or transactions at arm’s length basis

• Name(s) of the related party and nature of relationship
• Nature of contracts/arrangements/transactions
• Duration of the contracts/arrangements/transactions
• Salient terms of the contracts or arrangements or transactions including the value, if any:
• Date(s) of approval by the Board, if any:
• Amount paid as advances, if any:
• Form shall be signed by the persons who have signed the Board’s report.