Disclosures for provisions under ICDS-X require Form 3CD reporting of nature, movements, reversals and reimbursements.

Disclosures for provisions under ICDS X to be made in Form 3CD for each class of provision: description of the nature of the obligation; carrying amount at the beginning and end of the previous year; additional provisions made during the previous year; amounts used against the provision during the previous year; unused amounts reversed during the previous year; and the amount of any expected reimbursement and any recognised asset for that reimbursement.

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