Section 22B in The Companies (Indian Accounting Standards) Rules, 2015
22B. To meet the requirements in paragraph 22A, the information should include (but is not limited to) a description of:
(a)the hedging instruments that are used (and how they are used) to hedge risk exposures;(b)how the entity determines the economic relationship between the hedged item and the hedging instrument for the purpose of assessing hedge effectiveness; and(c)how the entity establishes the hedge ratio and what the sources of hedge ineffectiveness are.
