Section 51(b) in The Companies (Indian Accounting Standards) Rules, 2015
(b)for liabilities arising from share-based payment transactions:(i)the total carrying amount at the end of the period; and(ii)the total intrinsic value at the end of the period of liabilities for which the counter-party's right to cash or other assets had vested by the end of the period (e.g. vested share appreciation rights).
