Provision for dimunation in the value of Investment

How to make entry in accounts (Tally) for pledging of Shares.

Suppose I have 1,000 shares of ACC Ltd & I pledged 200 shares with my DP(Depository Participant) i.e.say  Asit C Mehta Investment Intermediates Ltd . how to do entry in Accounts i.e in Tally

AS13- some factors resulting in decline of value, not technically specific through valuations- Indicators of the value of an investment are obtained by reference to its market value, the investee’s assets and results and the expected cash flows from the investment. The type and extent of the investor’s stake in the investee are also taken into account. Restrictions on distributions by the investee or on disposal by the investor may affect the value attributed to the investment.