Inventory disclosures: mandatory accounting policies, carrying amounts, write-downs, reversals and pledged inventory reporting requirements. Inventory disclosure requirements under Ind AS 2 require disclosure of accounting policies and the cost formula used; the total carrying amount of inventories and amounts by classification; carrying amounts carried at fair value less costs to sell; the amount of inventories recognised as expense; amounts of write-down losses and reversals recognised as expense and the circumstances causing reversals; and the carrying amount of inventories pledged as security for liabilities.