Section 120(e) in The Companies (Accounting Standards) Rules, 2006
(e)a reconciliation of the opening and closing balances of the fair value of plan assets and of the opening and closing balances of any reimbursement right recognised as an asset in accordance with paragraph 103 showing separately, if applicable, the effects during the period attributable to each of the following:(i)expected return on plan assets,(ii)actuarial gains and losses,(iii)foreign currency exchange rate changes on plans measured in a currency different from the enterprise's reporting currency,(iv)contributions by the employer,(v)contributions by plan participants,(vi)benefits paid,(vii)amalgamations, and(viii)settlements.
