Shares Lending and Borrowing

Yes. That is what IndAS reporting is about. Report everything either at NBV or revaluation method annually. FVTPL gain or loss is reported annually. Despite company policy to revalue some assets every two years, the fair value changes of the investment should be reported on the closing date. 

https://www.caclubindia.com/forum/accounting-for-lending-amp-borrowing-of-securities-45384.asp

here the treatment is straightforward, but if the recognition or derecognition of your investment after lending is not published completely. However, valuations are annual and stock treatment on the balance sheet is not prescribed.