Section 81(e) in The Companies (Accounting Standards) Rules, 2006
(e)a reconciliation of the carrying amount at the beginning and end of the period showing:(i)additions;(ii)assets retired from active use and held for disposal;(iii)acquisitions through business combinations ;(iv)increases or decreases resulting from revaluations under paragraphs 34, 42 and 43 and from impairment losses recognised or reversed directly in revaluation surplus in accordance with AS 28;(v)impairment losses recognised in the statement of profit and loss in accordance with AS 28;(vi)impairment losses reversed in the statement of profit and loss in accordance with AS 28;(vii)depreciation;(viii)the net exchange differences arising on the translation of the financial statements of a non-integral foreign operation in accordance with AS 11, The Effects of Changes in Foreign Exchange Rates; and(ix)other changes.
