10. Disclosure Requirements i)Note should be given on method adopted i.e PVC method. ii)Reconciliation Statement of PVDBO and PA PVDBO PA Opening Balance + + Current Service Cost + Interest Cost + Benefit Paid - - Expected Return + + Present Service cost + Unrecognized PSC + Actuary Loss / Gain +/- +/- Closing Balance ======== ========

iii)Amount of Expense in P&L ( in Emp. Benefit) Current Service Cost Interest Cost Actuary Gain / Loss ( PVBDO) ( +/-) Actuary Gain / Loss ( PA) ( +/-) Present Service Cost Unregnised PSC w/o Expected Return

iv)Disclosure in Balance Sheet Provision Advances PVDBO PA Less: PA Add: UPSC not w/o Less: UPSC not w/o Less: PVDBO v)Actual Return Expected Return Less: Actuary Loss on PA Add: Actuary Gain on PA =======

vi)Net Actuary Loss / Gain Actuary Loss / Gain on PA ( +/-) Actuary Loss / Gain on PVDBO ======= vii)Actuary Assumption to be Disclosed : Discount Rate Expected Rate Death Rate Inflation Rate Growth Rate