Aoc4 xbrl of standalone and consolidated separately

Filing AOC-4 XBRL for standalone financial statements and provisional/unaudited consolidated financial statements (CFS) separately is permissible, but with certain conditions.

Conditions 1. *Two Separate Filings*: You can file AOC-4 XBRL for standalone financial statements first, and then file a revised AOC-4 XBRL for consolidated financial statements later.

2. *Provisional CFS*: The provisional/unaudited CFS should be clearly marked as "provisional" or "unaudited" to distinguish it from the final audited CFS.

3. *Audited CFS*: Once the audited CFS is available, you should file a revised AOC-4 XBRL with the audited CFS.

4. *Additional Fees*: Be aware that filing AOC-4 XBRL twice may attract additional fees. MCA Guidelines The Ministry of Corporate Affairs (MCA) allows companies to file provisional financial statements, including CFS, subject to certain conditions.

Recommendation

1. *Consult a Professional*: It's recommended to consult a chartered accountant or a company secretary to ensure compliance with the relevant regulations and guidelines.

2. *Verify with MCA*: Verify the MCA guidelines and regulations to ensure that you are meeting all the requirements. By following these guidelines and consulting with a professional, you can ensure that your company is in compliance with the regulations while filing AOC-4 XBRL for standalone and consolidated financial statements separately.