<s>[INST] What disclosures are required to be made in respect of contingent assets for ICDS-X? [/INST] Following disclosures are required to be made in Form 3CD in respect of each class of asset and related income:

(a) A brief description of the nature of the asset and related income.

(b) The carrying amount of asset at the beginning and end of the previous year.

(c) Additional amount of asset and related income recognised during the year, including increases to assets and related income already recognised.

(d) Amount of asset and related income reversed during the previous year. </s>