Section 24B in The Companies (Indian Accounting Standards) Rules, 2015
24B. An entity shall disclose, in a tabular format, the following amounts related to hedged items separately by risk category for the types of hedges as follows:
(a)for fair value hedges:(i)the carrying amount of the hedged item recognized in the balance sheet (presenting assets separately from liabilities);(ii)the accumulated amount of fair value hedge adjustments on the hedged item included in the carrying amount of the hedged item recognized in the balance sheet (presenting assets separately from liabilities);(iii)the line item in the balance sheet that includes the hedged item;(iv)the change in value of the hedged item used as the basis for recognising hedge ineffectiveness for the period; and(v)the accumulated amount of fair value hedge adjustments remaining in the balance sheet for any hedged items that have ceased to be adjusted for hedging gains and losses in accordance with paragraph 6.5.10 of Ind AS 109.(b)for cash flow hedges and hedges of a net investment in a foreign operation:(i)the change in value of the hedged item used as the basis for recognising hedge ineffectiveness for the period (i.e. for cash flow hedges the change in value used to determine the recognized hedge ineffectiveness in accordance with paragraph 6.5.11(c) of Ind AS 109);(ii)the balances in the cash flow hedge reserve and the foreign currency translation reserve for continuing hedges that are accounted for in accordance with paragraphs 6.5.11 and 6.5.13(a) of Ind AS 109; and(iii)the balances remaining in the cash flow hedge reserve and the foreign currency translation reserve from any hedging relationships for which hedge accounting is no longer applied.
