Statement of changes in equity

Hello Everyone,

I have a doubt regarding the Statement of Changes in Equity which comes under the IND AS.My doubt is that, what are the items that can written off against the Retained Earnings?

As the concept of Revaluation Reserve does not apply in IND AS and thus it is written off against the retained earnings.Similarly, are there any such items or heads that has to be written off against Retianed Earnings. 

Regards 

Rao Pawan Suresh