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of <h1>Disclosures for ICDS-X in Form 3CD: Details on obligations, provisions, and reimbursements required under specified sections.</h1> Disclosures required for provisions under ICDS-X in Form 3CD include: a brief description of the obligation's nature, carrying amounts at the start and end of the previous year, additional provisions made during the year, amounts used or charged against the provision, unused amounts reversed during the year, and any expected reimbursement, including recognized assets for such reimbursement.
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