Section 12D in The Companies (Indian Accounting Standards) Rules, 2015
12D. If, since its last annual reporting date, an entity has reclassified financial assets out of the fair value through other comprehensive income category so that they are measured at amortised cost or 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 it shall disclose:
(a)the fair value of the financial assets at the end of the reporting period; and(b)the fair value gain or loss that would have been recognized in profit or loss or other comprehensive income during the reporting period if the financial assets had not been reclassified.
