Section 35H in The Companies (Indian Accounting Standards) Rules, 2015
35H. To explain the changes in the loss allowance and the reasons for those changes, an entity shall provide, by class of financial instrument, a reconciliation from the opening balance to the closing balance of the loss allowance, in a table, showing separately the changes during the period for:
(a)the loss allowance measured at an amount equal to 12-month expected credit losses;(b)the loss allowance measured at an amount equal to lifetime expected credit losses for:(i)financial instruments for which credit risk has increased significantly since initial recognition but that are not credit-impaired financial assets;(ii)financial assets that are credit-impaired at the reporting date (but that are not purchased or originated credit-impaired); and(iii)trade receivables, contract assets or lease receivables for which the loss allowances are measured in accordance with paragraph 5.5.15 of Ind AS 109.(c)financial assets that are purchased or originated credit-impaired. In addition to the reconciliation, an entity shall disclose the total amount of undiscounted expected credit losses at initial recognition on financial assets initially recognized during the reporting period.
