Section 142 in The Companies (Indian Accounting Standards) Rules, 2015
142. An entity shall disaggregate the fair value of the plan assets into classes that distinguish the nature and risks of those assets, subdividing each class of plan asset into those that have a quoted market price in an active market (as defined in Ind AS 113, Fair Value Measurement) and those that do not. For example, and considering the level of disclosure discussed in paragraph 136, an entity could distinguish between:
(a)cash and cash equivalents;(b)equity instruments (segregated by industry type, company size, geography etc.);(c)debt instruments (segregated by type of issuer, credit quality, geography etc.);(d)real estate (segregated by geography etc.);(e)derivatives (segregated by type of underlying risk in the contract, for example, interest rate contracts, foreign exchange contracts, equity contracts, credit contracts, longevity swaps etc.);(f)investment funds (segregated by type of fund);(g)asset-backed securities; and(h)structured debt.
