If consolidation is applicable for current financial year and not applicable for the previous year, then how can consolidated XBRL instance document be filed?

With respect to consolidated financial statements, if consolidation is not applicable for the previous year, then consolidated financial statements of the current year are to be attached in the pdf format only. In this case, only the standalone financial statement is to be attached in the XBRL mode.

Similarly, if consolidation is applicable only for the previous year and not for the current year, then consolidated financial statements of the previous year are to be attached in pdf format and standalone financial statement is to be attached in the XBRL mode.

In such a case, select 'NO' in the field 8' Whether consolidated balance sheet is also being filed' and provide the consolidated financial statement in pdf format as an 'optional attachment' in AOC 4 XBRL.

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