The disclosure requirements as per AS 13 are as follows:
(1) Policies followed for valuation of investments.
(2) Classification of investment into current and long term in addition to classification as per Schedule VI of Companies Act in case of company.
(3) The amount charged in profit and loss statements for
(a) Interest, dividends and rentals for long term and current investments, disclosing tax deducted at source thereon;
(b) Profits and losses on disposal of current investment and changes in carrying amount of such investments;
(c) Profits and losses and disposal of long term investments and changes in carrying amount of investments.
(iv) Aggregate amount of quoted and unquoted investments, giving the aggregate market value of quoted investments;
(v) Any significant restrictions on investments like minimum holding period for sale/disposal, utilisation of sale proceeds or non-remittance of sale proceeds of investment held outside India.
(vi) Other disclosures required by the relevant statute governing the enterprises.