Section 42G(c) in The Companies (Indian Accounting Standards) Rules, 2015
(c)if the total amount of proceeds from transfer activity (that qualifies for derecognition) in a reporting period is not evenly distributed throughout the reporting period (e.g. if a substantial proportion of the total amount of transfer activity takes place in the closing days of a reporting period):(i)when the greatest transfer activity took place within that reporting period (e.g. the last five days before the end of the reporting period),(ii)the amount (e.g. related gains or losses) recognized from transfer activity in that part of the reporting period, and(iii)the total amount of proceeds from transfer activity in that part of the reporting period.
