Section 12B in The Companies (Indian Accounting Standards) Rules, 2015
12B. An entity shall disclose if, in the current or previous reporting periods, it has reclassified any financial assets in accordance with paragraph 4.4.1 of Ind AS 109. For each such event, an entity shall disclose:
(a)the date of reclassification.(b)a detailed explanation of the change in business model and a qualitative description of its effect on the entity's financial statements.(c)the amount reclassified into and out of each category.
