CS Deepak Pratap Singh
Section 92 of the Companies Act, 2013 ( as enforced and amended) provides that every company shall prepare a return (hereinafter called as Annual return) in the prescribed form containing particulars as they stood at the end of financial year. Section 92(3) of the Companies Act, 2013 provides that an Extract of the Annual Return in such form as may be prescribed shall be part of Board’s Report.
FORMAT OF EXTRACT OF ANNUAL RETURN OF LISTED COMPANY
AS on the Financial Year ended on March 31, 2015
[Pursuant to Section 92(3) of the Companies Act, 2013 and Rule 12 of the Companies (Management and Administration) Rules, 2014]
I. Registration and Other details;
| i) | CIN | |
| ii) | Registration date | |
| iii) | Name of the Company | |
| iv) | Category/Sub-category of the Company | |
| v) | Address of the Registered Office and Contact details | |
| vi) | Whether listed company Yes/No | |
| vii) | Name, Address and Contact details of Registrar and Transfer Agent , if any |
II. Principal Business Activities of the Company
All the business activities contributing 10% or more of the total turnover of the Company shall be stated;
| Sr. No. | Name and Description of main products/ services | NIC Code of the Products/ Services | % to total turnover of the Company |
III. Particulars of Holding, Subsidiary and Associate Companies;
| Sr. No. | Name and Address of the Company | CIN/GLN | Holding/Subsidiary/Associate | % of Shares Held | Applicable Section |
IV. Shareholding Patterns ( Equity Share Capital as percentage of Total Equity)
(i) Category wise Shareholding
Category of Shareholders |
No. of Shares held at the beginning of the year |
No. of Shares held at the end of year |
|||||||
Demat |
Physical |
Total |
% of Total Shares |
Demat |
Physical |
Total |
% of Total Shares |
% change during the year |
|
A. Promoters |
|||||||||
(1) Indian |
|||||||||
a) Individual/Huf |
|||||||||
b) Central gov. |
|||||||||
c) State Govt. |
|||||||||
d) Bodies Corpo. |
|||||||||
e) Banks/ FIs |
|||||||||
f) Any other |
|||||||||
Sub Total(A)(1) |
|||||||||
(2) Foreign |
|||||||||
a) NRIs-Individual |
|||||||||
b) Other –Indivi. |
|||||||||
c) Bodies Corpo. |
|||||||||
d) Banks/ FIs |
|||||||||
e) Any other |
|||||||||
Sub Total(A)(2) |
|||||||||
Total Shareholding of Promoters (A)=(A)(1)+(A)(2) |
|||||||||
B. Public Shareholdings |
|||||||||
1. Institutions |
|||||||||
a) Mutual Funds |
|||||||||
b) Banks/FIs |
|||||||||
c) Central Gov. |
|||||||||
d) State Gov. |
|||||||||
e) Venture Capital |
|||||||||
f) Insurance Cos |
|||||||||
g) FIIs |
|||||||||
h) Foreign Capital VF |
|||||||||
i) Others |
|||||||||
Sub –Total (B)(1) |
|||||||||
2. Non-institutions |
|||||||||
a) Bodies Corp. |
|||||||||
i) Indian |
|||||||||
ii) Overseas |
|||||||||
b) Individuals |
|||||||||
i) Individual Shareholders holding share capital upto Rs. 1 Lakh |
|||||||||
ii) Individual Shareholders holding share capital in excess of Rs. 1 Lakh |
|||||||||
c) Others |
|||||||||
j) NRIs |
|||||||||
k) OBCs |
|||||||||
l) Foreign Nationals |
|||||||||
m) Trusts |
|||||||||
n) Foreign Bodies |
|||||||||
Sub-total (B)(2) |
|||||||||
Total Public Shareholdings (B)+=(B)(1)+(B)(2) |
|||||||||
Total= A + B |
|||||||||
(ii) Shareholding of Promoters
Sr. No. |
Shareh-olders’ Name |
Shareholding at thebeginning of the year |
Shareholding atthe end of the year |
|||||
No. of Shares |
% oftotal shares of the Company |
% of Shares Pledge/encumbered to total shares |
No. of Shares |
% of total shares of the Company |
% of Shares Pledge/encumbered to total shares |
% change in Shareh-olding during the year |
||
|
|
|
|||||||
(iii) Change in Shareholding of Promoters.
| Sr. No. | Particulars | Cumulative Shareholdings during the year | |||
| No. of Shares | % of total shares of the company | No. of Shares | % of total shares of the Company | ||
| 1 | At the beginning of the year | ||||
| 2 | Date-wise increase/decrease in Promoters’ Shareholdings during the year specifying the reasons for increase/decrease (e.g. allotment/transfer/bonus/sweet equity etc.) | ||||
| 3 | At the end of the year | ||||
(iv) Shareholding Pattern of Top Ten Shareholders (other than Directors, Promoters and Holders of GDRs and ADRs);
| Sr. No. | For each of the Top Ten Shareholders | Shareholding at the beginning of the year | Shareholding at the end of year | ||
| No. of Shares | % of total shares of the Company | No. of Shares | % of total shares of the Company | ||
(v) Shareholding of Key Managerial Personnel;
| Sr. No. | Particulars | Cumulative Shareholdings during the year | |||
| No. of Shares | % of total shares of the company | No. of Shares | % of total shares of the Company | ||
| 1 | At the beginning of the year | ||||
| 2 | Date-wise increase/decrease in Promoters’ Shareholdings during the year specifying the reasons for increase/decrease (e.g. allotment/transfer/bonus/sweet equity etc.) | ||||
| 3 | At the end of the year | ||||
V Indebtness;
The indebtness will include interest outstanding/accrued but not due etc.
| Particulars | Secured Loans excluding deposits | Unsecured Loans | Deposits | Total Indebtness |
| Indebtness at the beginning of the yeari) Principal Amountii) Interest due but not paidiii) Interest accrued but not due | ||||
| Total=(i+ii+iii) | ||||
| Change in indebtness during the yeari) Additionii) Reduction | ||||
| Net Chage | ||||
| Indebtness at the end of the yeari) Principal Amountii) Interest due but not paidiii) Interest accrued but not due | ||||
| Total=(i+ii+iii) |
VI Remuneration of Directors and Key Managerial Personnel
A. Remuneration to Managing Director/Whole Time Director and Manager;
| Sr. No. | Particulars of Remuneration | Name of the Director | Total Amount | |
| MD /CMD/VC | WTD | |||
| 1 | Gross Salarya) Salary as per provisions of Section 17(1) of the Income Tax Act, 1961 | |||
| b) Value of perquisites under Section 17(2) of the Income Tax Act, 1961 | ||||
| c) Profits in lieu of salary under section 17(3) of the Income Tax Act, 1961 | ||||
| 2 | Stock Options | |||
| 3 | Sweet Equity | |||
| 4 | Commission- As % profit- others | |||
| 5 | Others: Annual Incentives | |||
| 6 | Total A | |||
| 7 | Ceiling as per companies Act, 2013 | |||
B. Remuneration to other directors
i) Independent Directors
| Particulars of Remuneration | Mr. A | Mr. B | Mr. C |
| Fees for attending Board/Committee Meetings | |||
| Commission | |||
| Others | |||
| Total |
ii) Non-executive Directors
iii) Remuneration to Key Managerial Personnel other than MD/WTD and Manager
| Sr. No. | Particulars of Remuneration | Name of the Director | Total Amount | |
| MD /CMD/VC | WTD | |||
| 1 | Gross Salaryd) Salary as per provisions of Section 17(1) of the Income Tax Act, 1961 | |||
| e) Value of perquisites under Section 17(2) of the Income Tax Act, 1961 | ||||
| f) Profits in lieu of salary under section 17(3) of the Income Tax Act, 1961 | ||||
| 2 | Stock Options | |||
| 3 | Sweet Equity | |||
| 4 | Commission- As % profit- others | |||
| 5 | Others: Annual Incentives | |||
| 6 | Total A | |||
| 7 | Ceiling as per companies Act, 2013 | Not Applicable | NA | NA |
VII Penalties/Punishment/Compounding of Offences;
| Type | Section of Companies Act | Brief Description | Details of Penalty/Punishment/ Compounding fees imposed | Authority [RD/NCLT/COURT] | Appeal made if any |
| A COMPANY | |||||
| Penalty | |||||
| Punishment | |||||
| Compounding | |||||
| B.Director | |||||
| Penalty | |||||
| Punishment | |||||
| Compounding | |||||
| C. Other Officers in default | |||||
| Penalty | |||||
| Punishment | |||||
| Compounding | |||||
Note: The above details may be altered or modified according to the needs of the company. The format given above is to give a view of requirements of provisions of Section 92(3).
Author Bio
Respected sir,
kindly let me know whteher MGT-9 (Extract of Annual return ) Is applicable on Private Limited Companies.
Great article.