Section 147 in The Companies (Indian Accounting Standards) Rules, 2015
147. To provide an indication of the effect of the defined benefit plan on the entity's future cash flows, an entity shall disclose:
(a)a description of any funding arrangements and funding policy that affect future contributions.(b)the expected contributions to the plan for the next annual reporting period.(c)information about the maturity profile of the defined benefit obligation. This will include the weighted average duration of the defined benefit obligation and may include other information about the distribution of the timing of benefit payments, such as a maturity analysis of the benefit payments.Multi-employer plans
