Section 153 in The Companies (Indian Accounting Standards) Rules, 2015
153. Other long-term employee benefits include items such as the following, if not expected to be settled wholly before twelve months after the end of the annual reporting period in which the employees render the related service:
(a)long-term paid absences such as long-service or sabbatical leave;(b)jubilee or other long-service benefits;(c)long-term disability benefits;(d)profit-sharing and bonuses; and(e)deferred remuneration.
