India Liquidity risk disclosure in annual report

[RLM]

Hi, As liquidity risk is based on IFRS 7, where should accrued interest (payable) on borrowings (Commercial papers, loans etc...) be disclosed? Should it be disclosed under "OTHER liabilities" section or can it be separated from "other liabilities" and shown separately under CP's and loans. In the attached screenshot i have shown two examples...my question is can we show accrued interest as in option 2 in annual report. Will that be correct representation of financial statements?