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sūƥĚ ǨǯȦǬ /ŞƎŕūNjĚĚ ċĚŠĚǛƥ ūċŕĿijîƥĿūŠƙ ȳČūŠƥĿŠƭĚēȴ
¬ĿijŠĿǛČîŠƥ ĚƙƥĿŞîƥĚƙȠ ČƥƭîƑĿîŕ îƙƙƭŞƎƥĿūŠƙ îŠē ƙĚŠƙĿƥĿDŽĿƥNj
¹ĺĚ ƙĿijŠĿǛČîŠƥ îČƥƭîƑĿîŕ îƙƙƭŞƎƥĿūŠƙ DžĚƑĚ îƙ ljūŕŕūDžƙȠ
(
`
cr)
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%
Sensitivity analysis
¹ĺĚ ƙĚŠƙĿƥĿDŽĿƥNj ūlj ƥĺĚ ēĚǛŠĚē ċĚŠĚǛƥ ūċŕĿijîƥĿūŠ ƥū ČĺîŠijĚƙ ĿŠ ƥĺĚ DžĚĿijĺƥĚē ƎƑĿŠČĿƎîŕ îƙƙƭŞƎƥĿūŠƙ ĿƙȠ
(
`
cr)
Particulars
Change in assumptions
TŞƎîČƥ ūŠ ēĚǛŠĚē ċĚŠĚǛƥ ūċŕĿijîƥĿūŠ
Increase in
assumptions
Decrease in
assumptions
As at
March 31,
2019
As at
March 31,
2018
As at
March 31,
2019
As at
March 31,
2018
As at
March 31,
2019
As at
March 31,
2018
Discount rate
1.00% 1.00%
ȳǩȦǧǪɼȴ
ȳǩȦǪǬɼȴ
ǩȦǪǨɼ
3.78%
Attrition rate
1.00% 1.00% (0.22%)
(0.11%)
0.23% 0.12%
Rate of return on plan assets
1.00% 1.00%
ȳǩȦǧǪɼȴ
ȳǩȦǪǬɼȴ
ǩȦǪǨɼ
3.78%
Salary escalation rate
1.00% 1.00% 3.36%
ǩȦǭǪɼ
(3.15%)
ȳǩȦǪǯɼȴ
The above sensitivity analyses are based on a change in an assumption while holding all other assumptions constant. In
practice, this is unlikely to occur and changes in some of the assumptions may be correlated. When calculating the sensitivity
ūlj ƥĺĚ ēĚǛŠĚē ċĚŠĚǛƥ ūċŕĿijîƥĿūŠ ƥū ƙĿijŠĿǛČîŠƥ îČƥƭîƑĿîŕ îƙƙƭŞƎƥĿūŠƙȡ ƥĺĚ ƙîŞĚ ŞĚƥĺūē ȳƎƑĚƙĚŠƥ DŽîŕƭĚ ūlj ƥĺĚ ēĚǛŠĚē ċĚŠĚǛƥ
ūċŕĿijîƥĿūŠ ČîŕČƭŕîƥĚē DžĿƥĺ ƥĺĚ ƎƑūŏĚČƥĚē ƭŠĿƥ ČƑĚēĿƥ ŞĚƥĺūē îƥ ƥĺĚ ĚŠē ūlj ƥĺĚ ƑĚƎūƑƥĿŠij ƎĚƑĿūēȴ ĺîƙ ċĚĚŠ îƎƎŕĿĚē DžĺĿŕĚ ČîŕČƭŕîƥĿŠij
ƥĺĚ ēĚǛŠĚē ċĚŠĚǛƥ ŕĿîċĿŕĿƥNj ƑĚČūijŠĿƙĚē ĿŠ ƥĺĚ îŕîŠČĚ ¬ĺĚĚƥȦ
The methods and types of assumptions used in preparing the sensitivity analysis did not change as compared to the prior year.
qîŏūƑ ČîƥĚijūƑĿĚƙ ūlj ƎŕîŠ îƙƙĚƥƙ îƑĚ îƙ ljūŕŕūDžƙȠ
(
`
cr)
Particulars
As at March 31, 2019
As at March 31, 2018
Unquoted
in % Unquoted
in %
Government of India assets
1.18
ǨȦǪǪɼ
1.18
ǨȦǫǪɼ
Debt instruments
Corporate bonds
1.05
2.18%
0.98
2.11%
Investment funds
Insurance fund
ǪǩȦǧǯ
ǮǯȦǪǪɼ ǪǪȦǧǫ
ǯǪȦǯǭɼ
Others
2.70
5.60%
0.02
ǦȦǦǪɼ
Special deposit scheme
0.16
0.33%
0.16
ǦȦǩǪɼ
48.28
100.00% 46.49
100.00%
Consolidated
|
Notes to the Financial Statements
225