Section 82 in The Companies (Accounting Standards) Rules, 2006
82. The financial statements should also disclose:
(a)the existence and amounts of restrictions on title, and property, plant and equipment pledged as security for liabilities;(b)the amount of expenditure recognised in the carrying amount of an item of property, plant and equipment in the course of its construction;(c)the amount of contractual commitments for the acquisition of property, plant and equipment;(d)if it is not disclosed separately on the face of the statement of profit and loss, the amount of compensation from third parties for items of property, plant and equipment that were impaired, lost or given up that is included in the statement of profit and loss; and(e)the amount of assets retired from active use and held for disposal.
