Section 42G in The Companies (Indian Accounting Standards) Rules, 2015
42G. In addition, an entity shall disclose for each type of continuing involvement:
(a)the gain or loss recognized at the date of transfer of the assets.(b)income and expenses recognized, both in the reporting period and cumulatively, from the entity's continuing involvement in the derecognized financial assets (e.g. fair value changes in derivative instruments).(c)if the total amount of proceeds from transfer activity (that qualifies for derecognition) in a reporting period is not evenly distributed throughout the reporting period (e.g. if a substantial proportion of the total amount of transfer activity takes place in the closing days of a reporting period):(i)when the greatest transfer activity took place within that reporting period (e.g. the last five days before the end of the reporting period),(ii)the amount (e.g. related gains or losses) recognized from transfer activity in that part of the reporting period, and(iii)the total amount of proceeds from transfer activity in that part of the reporting period.An entity shall provide this information for each period for which a statement of profit and loss is presented.Supplementary information
