Section 135 in The Companies (Indian Accounting Standards) Rules, 2015
135. To comply with paragraph 134, the entity discloses the following:
(a)qualitative information about its objectives, policies and processes for managing capital, including:(i)a description of what it manages as capital;(ii)when an entity is subject to externally imposed capital requirements, the nature of those requirements and how those requirements are incorporated into the management of capital; and(iii)how it is meeting its objectives for managing capital.(b)summary quantitative data about what it manages as capital. Some entities regard some financial liabilities (e.g. some forms of subordinated debt) as part of capital. Other entities regard capital as excluding some components of equity (e.g. components arising from cash flow hedges).(c)any changes in (a) and (b) from the previous period.(d)whether during the period it complied with any externally imposed capital requirements to which it is subject.(e)when the entity has not complied with such externally imposed capital requirements, the consequences of such non-compliance.The entity bases these disclosures on the information provided internally to key management personnel.
