State the disclosure requirements for the non-adjusting events. Consider Straight-Line Method (SLM) and simple interest to answer the question.

Disclosures required for the non-adjusting items (under Ind AS 10) For each non-adjusting event disclose: 1. Nature of the event. 2. Estimated financial effect or a statement that effect cannot be estimated. 3. The fact that it is a non-adjusting event and the date of the event. 4. Disclose Government Subsidy Receivable (Effective 01- July -2025) 5. Disclose nature of Subsidy amount 5 Cr. 6. Disclose the date when recognition will occur i.e., when grant conditions / virtual certainty are met.