Section 35K(b) in The Companies (Indian Accounting Standards) Rules, 2015
(b)a narrative description of collateral held as security and other credit enhancements, including:(i)a description of the nature and quality of the collateral held;(ii)an explanation of any significant changes in the quality of that collateral or credit enhancements as a result of deterioration or changes in the collateral policies of the entity during the reporting period; and(iii)information about financial instruments for which an entity has not recognized a loss allowance because of the collateral.
