Section 13C(d) in The Companies (Indian Accounting Standards) Rules, 2015
(d)the amounts subject to an enforceable master netting arrangement or similar agreement that are not otherwise included in paragraph 13C(b), including:(i)amounts related to recognized financial instruments that do not meet some or all of the offsetting criteria in paragraph 42 of Ind AS 32; and(ii)amounts related to financial collateral (including cash collateral); and
