Section 120(g) in The Companies (Accounting Standards) Rules, 2006
(g)the total expense recognised in the statement of profit and loss for each of the following, and the line item(s) of the statement of profit and loss in which they are included:(i)current service cost;(ii)interest cost;(iii)expected return on plan assets;(iv)expected return on any reimbursement right recognised as an asset in accordance with paragraph 103;(v)actuarial gains and losses;(vi)past service cost;(vii)the effect of any curtailment or settlement; and(viii)the effect of the limit in paragraph 59(b), i.e., the extent to which the amount determined in accordance with paragraph 55 (if negative) exceeds the amount determined in accordance with paragraph 59 (b).
