Section 120(c) in The Companies (Accounting Standards) Rules, 2006
(c)a reconciliation of opening and closing balances of the present value of the defined benefit obligation showing separately, if applicable, the effects during the period attributable to each of the following:(i)current service cost,(ii)interest cost,(iii)contributions by plan participants,(iv)actuarial gains and losses,(v)foreign currency exchange rate changes on plans measured in a currency different from the enterprise's reporting currency,(vi)benefits paid,(vii)past service cost,(viii)amalgamations,(ix)curtailments, and(x)settlements.
