Ind as 21

I checked disclosures and it doesn’t mention anything. Are u sure it’s there in disclosures?

The exchange difference amount between the transaction date or settlement date recognised must be disclosed and not the whole 7.5 crores.

Any exchange difference recognised in Revaluation reserve taken though OCI must be disclosed and not the 7.5 crore amount

When the company is translating a group- parent & subsidiary, it must disclose the foreign currency exchange rate along with translation gain or loss and no need for the whole 7.5 crores

when a transaction occurs in January, settled in March, you must record-

Fx gain/loss on settlement date

Th reason for change of foreign currency in which the subsidiary operates between jan & March

The date of currency change

so, no need for 7.5 / 6.5 crores disclosures.