Section 11A in The Companies (Indian Accounting Standards) Rules, 2015
11A. If an entity has designated investments in equity instruments to be measured at fair value through other comprehensive income, as permitted by paragraph 5.7.5 of Ind AS 109, it shall disclose:
(a)which investments in equity instruments have been designated to be measured at fair value through other comprehensive income.(b)the reasons for using this presentation alternative.(c)the fair value of each such investment at the end of the reporting period.(d)dividends recognized during the period, showing separately those related to investments derecognized during the reporting period and those related to investments held at the end of the reporting period.(e)any transfers of the cumulative gain or loss within equity during the period including the reason for such transfers.
