Section 120(l) in The Companies (Accounting Standards) Rules, 2006
(l)the principal actuarial assumptions used as at the balance sheet date, including, where applicable:(i)the discount rates;(ii)the expected rates of return on any plan assets for the periods presented in the financial statements;(iii)the expected rates of return for the periods presented in the financial statements on any reimbursement right recognised as an asset in accordance with paragraph 103;(iv)medical cost trend rates; and(v)any other material actuarial assumptions used.
