Schedule FA reporting - peak value and cash MMF

Namaste,

I have some queries regarding reporting in schedule FA and also taxation. I have asked some people and but I'm looking for consensus.

Can you kindly answer the following questions? I will be very grateful to you.

Question 1:

For "peak investment value", should one consider the peak value in foreign currency and then convert in INR using TTBR of that day, or should one calculate INR value everyday and then find the highest value (that is factor in USD-INR rate which can go up and down while the actual investment value remains the same)?

Question 2:

Fidelity, a broker managing my RSUs, automatically sweeps cash into a money market fund (MMF), which is just treated as a wallet / store of value (i.e. there can never be a gain as the unit value will always be $1). Any cash after selling or on receiving dividend (which can be less than $1 too, like from MMF itself which can be thought of as interest on cash) gets put into that MMF. See [1] and [2].

[1] https://www.fidelity.com/bin-public/060_www_fidelity_com/documents/mutual-funds/what-is-a-core-position.pdf
[2] https://workplaceservices.fidelity.com/bin-public/070_NB_SPS_Pages/documents/dcl/shared/StockPlanServices/Core_Account_Updates.pdf

Now of course the total value of account has to be put in table A2, which includes the amount I have in "cash" (which is in MMF). Hence the total and peak amount in the Fidelity account will be correctly reported.

But do I have to put the MMF holding in table A3?

If yes:

1. How would one really add it in A3, since the cash addition and remove can result many entries which can be a very low amount too due to dividend, like on cash itself?
2. To remedy 1, can we collapse all MMF transactions in one entry (maybe named like "FDRXX/FYIXX Fidelity Cash Fund, auto sweep, 0 gain" which mention the fund name and also the purpose), since there will never be a gain?
3. If 2 is not possible, how would the ITD suggest mapping cash usage (like say remittance back to India) to particular entries?

I asked few other people (in company and outside) and they say need not add in A3, but I still have it lingering in my mind, so I want to know CAclubindia's view on it.

Thanks,
Manoj