ESOP: IFRS 10 states that a sponsor of an employee benefit plan need not evaluate whether it controls that employee benefit plan,and therefore need not to consolidate. In contrast, employee benefit trust or similar entities established for Employee Share Option Plans, Employee Share Purchase Plans and other share based payment programs are not excluded from scope of IFRS 10.
Actuarial Gain or loss: AS per IFRS 10 Actuarial gain or loss should be allocated along with other comprehensive items in consolidated financial statement. Accordingly, these adjustments are recorded through other comprehensive incomes but not amortize.
Foreign currency translation reserve: When the exchange differences relate to a foreign operation, accumulated exchange differences arising from translation and attributable to the non-controlling interest are allocated to, and recognized as part of, non-controlling interest in the consolidated statement of financial position.