Section 22A in The Companies (Indian Accounting Standards) Rules, 2015
22A. An entity shall explain its risk management strategy for each risk category of risk exposures that it decides to hedge and for which hedge accounting is applied. This explanation should enable users of financial statements to evaluate (for example):
(a)how each risk arises.(b)how the entity manages each risk; this includes whether the entity hedges an item in its entirety for all risks or hedges a risk component (or components) of an item and why.(c)the extent of risk exposures that the entity manages.
