Section 12C in The Companies (Indian Accounting Standards) Rules, 2015
12C. For each reporting period following reclassification until derecognition, an entity shall disclose for assets reclassified out of the fair value through profit or loss category so that they are measured at amortised cost or fair value through other comprehensive income in accordance with paragraph 4.4.1 of Ind AS 109:
(a)the effective interest rate determined on the date of reclassification; and(b)the interest revenue recognized.
