Section 93(e) in The Companies (Indian Accounting Standards) Rules, 2015
(e)for recurring fair value measurements categorised within Level 3 of the fair value hierarchy, a reconciliation from the opening balances to the closing balances, disclosing separately changes during the period attributable to the following:(i)total gains or losses for the period recognized in profit or loss, and the line item(s) in profit or loss in which those gains or losses are recognized.(ii)total gains or losses for the period recognized in other comprehensive income, and the line item(s) in other comprehensive income in which those gains or losses are recognized.(iii)purchases, sales, issues and settlements (each of those types of changes disclosed separately).(iv)the amounts of any transfers into or out of Level 3 of the fair value hierarchy, the reasons for those transfers and the entity's policy for determining when transfers between levels are deemed to have occurred (see paragraph 95). Transfers into Level 3 shall be disclosed and discussed separately from transfers out of Level 3.
