Section 47(b) in The Companies (Indian Accounting Standards) Rules, 2015
(b)for other equity instruments granted during the period (i.e. other than share options), the number and weighted average fair value of those equity instruments at the measurement date, and information on how that fair value was measured, including:(i)if fair value was not measured on the basis of an observable market price, how it was determined;(ii)whether and how expected dividends were incorporated into the measurement of fair value; and(iii)whether and how any other features of the equity instruments granted were incorporated into the measurement of fair value.
