Section 10A(a) in The Companies (Indian Accounting Standards) Rules, 2015
(a)the amount of change, during the period and cumulatively, in the fair value of the financial liability that is attributable to changes in the credit risk of that liability (see paragraphs B5.7.13-B5.7.20 of Ind AS 109 for guidance on determining the effects of changes in a liability's credit risk); and
