Section 141 in The Companies (Indian Accounting Standards) Rules, 2015
141. Each reconciliation listed in paragraph 140 shall show each of the following, if applicable:
(a)current service cost.(b)interest income or expense.(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.(d)past service cost and gains and losses arising from settlements. As permitted by paragraph 100, past service cost and gains and losses arising from settlements need not be distinguished if they occur together.(e)the effect of changes in foreign exchange rates.(f)contributions to the plan, showing separately those by the employer and by plan participants.(g)payments from the plan, showing separately the amount paid in respect of any settlements.(h)the effects of business combinations and disposals.
