Disclosure of Foreign Shares in ITR 2

You need to provide details of each foreign asset u hold, including information such as the country of investment, nature of the asset (e.g., shares), cost of acquisition, etc

Cost Value: The cost value represents the original cost or purchase price before any adjustments for market fluctuations.
Peak Value: The peak value refers to the highest value or price that an asset has reached within a particular time frame
Closing Balance: The closing balance represents the value of an asset at the end of a specific period ie at FY end