Share application money pending allotment

If 1000₹ worth of shares are issued then, application received 200₹ and did not receive any money thereon. 

Share capital a/c 1000₹

To forfeited shares a/c 200₹

To Allotment a/c 600₹

To first and final call a/c 200₹

I’m not sure about the disclosure in IndAS but most common ones will be:

Number of forfeited shares and its value.

Amount of reissued shares and its value.

Reasons for forfeiture if information is available, or else, no need to disclose because they are external reasons.