Section 24A in The Companies (Indian Accounting Standards) Rules, 2015
24A. An entity shall disclose, in a tabular format, the following amounts related to items designated as hedging instruments separately by risk category for each type of hedge (fair value hedge, cash flow hedge or hedge of a net investment in a foreign operation):
(a)the carrying amount of the hedging instruments (financial assets separately from financial liabilities);(b)the line item in the balance sheet that includes the hedging instrument;(c)the change in fair value of the hedging instrument used as the basis for recognising hedge ineffectiveness for the period; and(d)the nominal amounts (including quantities such as tonnes or cubic metres) of the hedging instruments.
