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FORM NO AOC2 (Pursuant to clause (h) of subsection (3) of Section 134 of the Companies Act, 2013 and Rule 8(2) of the Companies (Accounts) Rules, 2014) Form for disclosure of particulars of contracts
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Form AOC-2 is a form required to be filed with the Registrar of Companies (ROC) by specified companies as per the Companies Act, 2013.
All companies registered under the Companies Act, 2013 meeting the criteria specified in the Act are required to file Form AOC-2.
Form AOC-2 can be filled out online on the Ministry of Corporate Affairs (MCA) portal after logging in with the company's credentials.
The purpose of Form AOC-2 is to provide a statement containing salient features of the company's financial statement and to disclose any changes in financial ratios.
Form AOC-2 requires information on the company's financial statements, including details on share capital, reserves and surplus, loans, investments, borrowings, etc.
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