In schedule FA table A1 in ITR3, does peak balance and closing balance refer to cash balance?

Keshavaprasad B S (Engineer) (22 Points)

25 September 2019  

In Schedule FA, Table A1 "Details of Foreign Depository Accounts held (including any beneficial interest) at any time during the relevant accounting period)", does the "Peak Balance During the Year Period (in rupees) ", and "Closing Balance" refer to the cash balance in the depository account, or does it also refer to the value of shares held in the depository account (which anyways would have been declared in Table D of the same schedule)?