160 / 260
sūƥĚ ǨǮȦǬ /ŞƎŕūNjĚĚ ċĚŠĚǛƥ ūċŕĿijîƥĿūŠƙ ȳČūŠƥĿŠƭĚēȴ
(
`
cr)
Particulars
Present value
of obligation
Fair value of
plan assets
Net amount
As at March 31, 2017
47.17
(47.17)
-
Current service cost
ǨȦǭǪ
-
ǨȦǭǪ
Interest expense | (income)
ǩȦǪǧ
ȳǩȦǪǧȴ
-
¹ūƥîŕ îŞūƭŠƥ ƑĚČūijŠĿƙĚē ĿŠ ƎƑūǛƥ îŠē ŕūƙƙ
6.15
(3.41)
2.74
Remeasurement
Return on plan assets, excluding amount included in interest expense
-
0.06
0.06
ȳHîĿŠȴ ljƑūŞ ČĺîŠijĚ ĿŠ ǛŠîŠČĿîŕ îƙƙƭŞƎƥĿūŠƙ
(1.17)
-
(1.17)
Experience (gain)
(1.62)
-
(1.62)
Total amount recognised in other comprehensive income
(2.79)
0.06
(2.73)
Employer contributions
-
(0.01)
(0.01)
ĚŠĚǛƥ ƎîNjŞĚŠƥƙ
(5.11)
5.11
-
As at March 31, 2018
45.42
(45.42)
-
Current service cost
ǨȦǫǪ
-
ǨȦǫǪ
Interest expense | (income)
ǩȦǪǯ
ȳǩȦǪǯȴ
-
¹ūƥîŕ îŞūƭŠƥ ƑĚČūijŠĿƙĚē ĿŠ ƎƑūǛƥ îŠē ŕūƙƙ
6.03
(3.49)
2.54
Remeasurement
Return on plan assets, excluding amount included in interest expense
-
0.07
0.07
gūƙƙ ljƑūŞ ČĺîŠijĚ ĿŠ ǛŠîŠČĿîŕ îƙƙƭŞƎƥĿūŠƙ
1.13
-
1.13
Experience (gain)
(0.83)
-
(0.83)
Total amount recognised in other comprehensive income
0.30
0.07
0.37
Employer contributions
-
(2.91)
(2.91)
ĚŠĚǛƥ ƎîNjŞĚŠƥƙ
ȳǫȦǨǪȴ
ǫȦǨǪ
-
As at March 31, 2019
46.51
(46.51)
-
The net liability disclosed above relates to following funded and unfunded plans:
(
`
cr)
Particulars
As at
March 31, 2019
As at
March 31, 2018
Present value of funded obligations
ǪǬȦǫǧ
ǪǫȦǪǨ
Fair value of plan assets
ȳǪǬȦǫǧȴ
ȳǪǫȦǪǨȴ
'ĚǛČĿƥ ūlj ijƑîƥƭĿƥNj ƎŕîŠ
-
-
¬ĿijŠĿǛČîŠƥ ĚƙƥĿŞîƥĚƙȠ ČƥƭîƑĿîŕ îƙƙƭŞƎƥĿūŠƙ îŠē ƙĚŠƙĿƥĿDŽĿƥNj
¹ĺĚ ƙĿijŠĿǛČîŠƥ îČƥƭîƑĿîŕ îƙƙƭŞƎƥĿūŠƙ DžĚƑĚ îƙ ljūŕŕūDžƙȠ
Particulars
As at
March 31, 2019
As at
March 31, 2018
Discount rate
7.22%
7.68%
Attrition rate
11.87%
9.70%
Rate of return on plan assets
7.22%
7.68%
Salary escalation rate
ǮȦǦǪɼ
8.27% and 6.00%
Corporate Overview 01-22
Statutory Reports 23-105
Financial Statements 107-250
158
Atul Ltd | Annual Report 2018-19