Disclosures as per Ind AS 40

Disclosure – 1

its accounting policy for measurement of investment property
when classification is difficult, the criteria it uses to distinguish investment property from owner-occupied property and from property held for sale in the ordinary course of business
the extent to which the fair value of investment property (as measured or disclosed in the financial statements) is based on a valuation by an independent valuer who holds a recognized and relevant professional qualification and has recent experience in the location and category of the investment property being valued. If there has been no such valuation, that fact shall be disclosed
the amounts recognized in profit or loss for
- rental income from investment property
- direct operating expenses (including repairs andmaintenance) arising from investment property thatgenerated rental income during the period; and
- direct operating expenses (including repairs andmaintenance) arising from investment property thatdid not generate rental income during the period
the existence and amounts of restrictions on the reliability of investment property or the remittance of income and proceeds of disposal
contractual obligations to purchase, construct or develop investment property or for repairs, maintenance or enhancements

the depreciation methods used
the useful lives or the depreciation rates used
the gross carrying amount and the accumulated depreciation (aggregated with accumulated impairment losses) at the beginning and end of the period
a reconciliation of the carrying amount of investment property at the beginning and end of the period, showing the following
additions, disclosing separately those additions resulting from acquisitions and those resulting from subsequent expenditure recognized as an asset
additions resulting from acquisitions through business combinations
assets classified as held for sale or included in a disposal group classified as held for sale in accordance with Ind AS 105 and other disposals
depreciation
the amount of impairment losses recognized, and the amount of impairment losses reversed, during the period in accordance with Ind AS 36
the net exchange differences arising on the translation of the financial statements into a different presentation currency, and on translation of a foreign operation into the presentation currency of the reporting entity
transfers to and from inventories and owner-occupied property; and
other changes
the fair value of investment property. When an entity cannot measure the fair value of the investment property reliably, it shall disclose
a description of the investment property
an explanation of why fair value cannot be measured reliably; and
if possible, the range of estimates within which fair value is highly likely to lie