Section 82A in The Companies (Indian Accounting Standards) Rules, 2015
82A. [ The other comprehensive income section shall present line items for the amounts for the period of:
(a)items of other comprehensive income (excluding amounts in paragraph (b)), classified by nature and grouped into those that, in accordance with other Ind ASs:(i)will not be reclassified subsequently to profit or loss; and(ii)will be reclassified subsequently to profit or loss when specific conditions are met.(b)the share of the other comprehensive income of associates and joint ventures accounted for using the equity method, separated into the share of items that, in accordance with other Ind ASs:(i)will not be reclassified subsequently to profit or loss; and(ii)will be reclassified subsequently to profit or loss when specific conditions are met.]
