Section 140 in The Companies (Indian Accounting Standards) Rules, 2015
140. An entity shall provide a reconciliation from the opening balance to the closing balance for each of the following, if applicable:
(a)the net defined benefit liability (asset), showing separate reconciliations for:(i)plan assets.(ii)the present value of the defined benefit obligation.(iii)the effect of the asset ceiling.(b)any reimbursement rights. An entity shall also describe the relationship between any reimbursement right and the related obligation.
