Section 120(n) in The Companies (Accounting Standards) Rules, 2006
(n)the amounts for the current annual period and previous four annual periods of:(i)the present value of the defined benefit obligation, the fair value of the plan assets and the surplus or deficit in the plan; and(A)the plan liabilities expressed either as (1) an amount or (2) a percentage of the plan liabilities at the balance sheet date, and(B)the plan assets expressed either as (1) an amount or (2) a percentage of the plan assets at the balance sheet date.(ii)the experience adjustments arising on:
