Section 136A in The Companies (Indian Accounting Standards) Rules, 2015
136A. For puttable financial instruments classified as equity instruments, an entity shall disclose (to the extent not disclosed elsewhere):
(a)summary quantitative data about the amount classified as equity;(b)its objectives, policies and processes for managing its obligation to repurchase or redeem the instruments when required to do so by the instrument holders, including any changes from the previous period;(c)the expected cash outflow on redemption or repurchase of that class of financial instruments; and(d)information about how the expected cash outflow on redemption or repurchase was determined.Other disclosures
