Section 120(f) in The Companies (Accounting Standards) Rules, 2006
(f)a reconciliation of the present value of the defined benefit obligation in (c) and the fair value of the plan assets in (e) to the assets and liabilities recognised in the balance sheet, showing at least:(i)the past service cost not yet recognised in the balance sheet (see paragraph 94);(ii)any amount not recognised as an asset, because of the limit in paragraph 59(b);,(iii)the fair value at the balance sheet date of any reimbursement right recognised as an asset in accordance with paragraph 103 (with a brief description of the link between the reimbursement right and the related obligation); and(iv)the other amounts recognised in the balance sheet.
