Section 141(c) in The Companies (Indian Accounting Standards) Rules, 2015
(c)remeasurements of the net defined benefit liability (asset), showing separately:(i)the return on plan assets, excluding amounts included in interest in (b).(ii)actuarial gains and losses arising from changes in demographic assumptions (see paragraph 76(a)).(iii)actuarial gains and losses arising from changes in financial assumptions (see paragraph 76(b)).(iv)changes in the effect of limiting a net defined benefit asset to the asset ceiling, excluding amounts included in interest in (b). An entity shall also disclose how it determined the maximum economic benefit available, i.e. whether those benefits would be in the form of refunds, reductions in future contributions or a combination of both.
