Section 35F(a) in The Companies (Indian Accounting Standards) Rules, 2015
(a)how an entity determined whether the credit risk of financial instruments has increased significantly since initial recognition, including, if and how:(i)financial instruments are considered to have low credit risk in accordance with paragraph 5.5.10 of Ind AS 109, including the classes of financial instruments to which it applies; and(ii)the presumption in paragraph 5.5.11 of Ind AS 109, that there have been significant increases in credit risk since initial recognition when financial assets are more than 30 days past due, has been rebutted;
