238 Annual Report 2023-24 Atul Ltd Note 30.6 Employee benefit obligations Funded schemes a) Defined benefit plans Gratuity (` cr) Particulars Present value of obligation Fair value of plan assets Net amount As at March 31, 2022 64.79 (63.62) 1.17 Current service cost 4.73 (0.01) 4.72 Interest expense | (income) 4.16 (4.06) 0.10 Total amount recognised in the Consolidated Statement of Profit and Loss 8.89 (4.07) 4.82 Remeasurement Return on plan assets, excluding amount included in interest expense | (income) - 0.12 0.12 (Gain) from change in demographic assumptions 0.90 - 0.90 Loss from change in financial assumptions (4.20) - (4.20) Experience (gain) (1.08) - (1.08) Total amount recognised in other comprehensive income (4.38) 0.12 (4.26) Employer contributions - (0.65) (0.65) Benefit payments (4.62) 4.62 - Liability transferred out | Divestments 0.01 - 0.01 As at March 31, 2023 64.69 (63.60) 1.09 Current service cost 4.74 (0.01) 4.73 Interest expense | (income) 4.75 (4.65) 0.10 Total amount recognised in the Consolidated Statement of Profit and Loss 9.49 (4.66) 4.83 Remeasurement Return on plan assets, excluding amount included in interest expense | (income) - (0.03) (0.03) (Gain) from change in demographic assumptions (0.45) - (0.45) Loss from change in financial assumptions 1.50 - 1.50 Experience (gain) (1.12) - (1.12) Total amount recognised in other comprehensive income (0.07) (0.03) (0.10) Employer contributions - (4.54) (4.54) Benefit payments (6.22) 6.20 (0.02) Liability transferred out | Divestments (0.25) 0.25 - As at March 31, 2024 67.64 (66.38) 1.26
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