Para 46 a of as 11

Can u mention what is para 46A of AS-11.

if a loan is taken for financing any machinery, in foreign currency, then any exchange difference arising on subsequent recogntiion on b/s date is to be capitalised in cost of machinery and if loan is long term but not for financing any machinery then any exchange difference arising at b/s date is to be transferred to foreign currency monetary item translation difference a/c (foreign currency mit difference a/c)