Section 80A in The Companies (Indian Accounting Standards) Rules, 2015
80A. If an entity has reclassified
(a)a puttable financial instrument classified as an equity instrument, or(b)an instrument that imposes on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation and is classified as an equity instrument between financial liabilities and equity, it shall disclose the amount reclassified into and out of each category (financial liabilities or equity), and the timing and reason for that reclassification.Statement of Profit and Loss
