Section 35A in The Companies (Indian Accounting Standards) Rules, 2015
35A. An entity shall apply the disclosure requirements in paragraphs 35F-35N to financial instruments to which the impairment requirements in Ind AS 109 are applied. However:
(a)for trade receivables, contract assets and lease receivables, paragraph 35J applies to those trade receivables, contract assets or lease receivables on which lifetime expected credit losses are recognized in accordance with paragraph 5.5.15 of Ind AS 109, if those financial assets are modified while more than 30 days past due; and(b)paragraph 35K(b) does not apply to lease receivables.
