Section 10
Other Comprehensive Income shall be classified into-
10. Other Comprehensive Income shall be classified into-
(A) Items that will not be reclassified to profit or loss
Changes in revaluation surplus;
Remeasurements of the defined benefit plans;
Equity Instruments through Other Comprehensive Income;
Fair value changes relating to own credit risk of financial liabilities designated at fair value through profit or loss;
Share of Other Comprehensive Income in Associates and Joint Ventures, to the extent not to be classified into profit or loss; and
Others (specify nature).
(B) Items that will be reclassified to profit or loss;
Exchange differences in translating the financial statements of a foreign operation;
Debt Instruments through Other Comprehensive Income;
The effective portion of gains and loss on hedging instruments in a cash flow hedge;
Share of Other Comprehensive Income in Associates and Joint Ventures, to the extent to be classified into profit or loss; and
Others (specify nature).
Additional Information: An NBFC shall disclose by way of notes, additional information regarding aggregate expenditure and income on the following items:
Depreciation, amortisation and impairment
payments to the auditor as (a) auditor, (b) for taxation matters, (c) for company law matters, (d) for other services, (e) for reimbursement of expenses;
in case of NBFCs covered under section 135, amount of expenditure incurred on corporate social responsibility activities; and
details of items of exceptional nature
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