Information to be presented in the OCI section

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..... ied by nature and grouped into those that, in accordance with other Ind ASs: will not be reclassified subsequently to profit or loss; and will be reclassified subsequently to profit or loss when specific conditions are met. the share of the other comprehensive income of associates and joint ventures accounted for using the equity method, separated into the share of items that, i .....

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..... quired in Ind AS for the statement of profit and loss. When an item of OCI is reclassified to the statement of P L in the current year it should be deucted from OCI and presented in P L statement this avoids the double effect. An entity shall present the line items in the statement of profit and loss that reconcile any subtotals presented in accordance with the subtotals or totals .....

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