23 June 2012
As per current Accounting Standards AS-15, Actuarial Gain/Loss is one of the expense components in the statement of P&L.
(Expenses recognised in P&L account correponding to long term retirement benefit liability (e.g. gratuity, leave encashment etc.)consist of Current service cost,Interest cost,Prior service cost,Expected return on plan assets, Curtailment loss / (gain),Settlement loss / (gain) AND Net actuarial loss / (gain) recognized in the year). Your actuary will provide the disclosures to you as per AS-15.