Remeasurements of defined benefit plans Remeasurements

Remeasurements of defined benefit plans Remeasurements of the net defined benefit liability (asset) comprise (Para 127 of Ind AS 19 ‘Employee Benefits’): (a) actuarial gains and losses; (b) the return on plan assets, excluding amounts included in net interest on the net defined benefit liability (asset); and (c) any change in the effect of the asset ceiling, excluding amounts included in net interest on the net defined benefit liability (asset).


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