Net defined benefit liability (employees benefit)??

This is related to pensions

The amount recognised as a defined benefit liability should be the net total of the following amounts:
(a) thepresentvalueofthedefinedbenefitobligationatthebalance sheet date (see paragraph 65);
(b) minus any past service cost not yet recognised (see paragraph 94);
(c) minus the fair value at the balance sheet date of plan assets (if any) out of which the obligations are to be settled directly (see paragraphs 100-102).

A defined benefit plan has the following characteristics:
Present value of the obligation 1,100 Fair value of plan assets (1,190) (90) Unrecognised past service cost (70) Negative amount determined under paragraph 55 (160)
Present value of available future refunds and reductions
in future contributions 90 Limit under paragraph 59 (b) 90
Rs. 90 is less than Rs. 160. Therefore, the enterprise recognises an asset of Rs. 90 and discloses that the limit reduced the carrying amount of the asset by Rs. 70 (see paragraph 120(f)(ii)).

https://www.mca.gov.in/Ministry/notification/pdf/AS_15.pdf

Sorry about that, example is in that link, can’t copy and paste