Section 9B in The Companies (Indian Accounting Standards) Rules, 2015
9B. When an entity becomes, or ceases to be, an investment entity, it shall disclose the change of investment entity status and the reasons for the change. In addition, an entity that becomes an investment entity shall disclose the effect of the change of status on the financial statements for the period presented, including :
(a)the total fair value, as of the date of change of status, of the subsidiaries that cease to be consolidated;(b)the total gain or loss, if any, calculated in accordance with paragraph B101 of Ind AS 110; and(c)the line item(s) in profit or loss in which the gain or loss is recognized (if not presented separately).Interests in subsidiaries
