Section 13C in The Companies (Indian Accounting Standards) Rules, 2015
13C. To meet the objective in paragraph 13B, an entity shall disclose, at the end of the reporting period, the following quantitative information separately for recognized financial assets and recognized financial liabilities that are within the scope of paragraph 13A:
(a)the gross amounts of those recognized financial assets and recognized financial liabilities;(b)the amounts that are set-off in accordance with the criteria in paragraph 42 of Ind AS 32 when determining the net amounts presented in the statement of financial position;(c)the net amounts presented in the balance sheet;(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(e)the net amount after deducting the amounts in (d) from the amounts in (c) above.The information required by this paragraph shall be presented in a tabular format, separately for financial assets and financial liabilities, unless another format is more appropriate.
