Section 24B(a) in The Companies (Indian Accounting Standards) Rules, 2015
(a)for fair value hedges:(i)the carrying amount of the hedged item recognized in the balance sheet (presenting assets separately from liabilities);(ii)the accumulated amount of fair value hedge adjustments on the hedged item included in the carrying amount of the hedged item recognized in the balance sheet (presenting assets separately from liabilities);(iii)the line item in the balance sheet that includes the hedged item;(iv)the change in value of the hedged item used as the basis for recognising hedge ineffectiveness for the period; and(v)the accumulated amount of fair value hedge adjustments remaining in the balance sheet for any hedged items that have ceased to be adjusted for hedging gains and losses in accordance with paragraph 6.5.10 of Ind AS 109.
