Hello, I tried to look up at IndAS 17 Relaxation benefits and no results came up.
Next, allowances are tax regulations and no need to follow IndAS for that.
Finally, regarding the value of the share holder to parent company, only parent share capital is reported. So it won’t depict in the annual reports. However, SWM could be maximised through business development of operating segments. Now, this is like earning revenues and incurring expenses from various geographical areas. This can be classified as internal reporting. And you will make disclosures in the annual reports.