Section 35G in The Companies (Indian Accounting Standards) Rules, 2015
35G. An entity shall explain the inputs, assumptions and estimation techniques used to apply the requirements in Section 5.5 of Ind AS 109. For this purpose an entity shall disclose:
(a)the basis of inputs and assumptions and the estimation techniques used to:(i)measure the 12-month and lifetime expected credit losses;(ii)determine whether the credit risk of financial instruments have increased significantly since initial recognition; and(iii)determine whether a financial asset is a credit-impaired financial asset.(b)how forward-looking information has been incorporated into the determination of expected credit losses, including the use of macroeconomic information; and(c)changes in the estimation techniques or significant assumptions made during the reporting period and the reasons for those changes.Quantitative and qualitative information about amounts arising from expected credit losses
