Format of Extract of Annual Return of Listed Company

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

[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;

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

(ii) Shareholding of Promoters

(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.

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).