Amal Ltd | Annual Report 2023-24 (` lakhs) Particulars Present value of obligation Fair value of plan assets Net amount Total (income) | expense recognised in other comprehensive income (3.00) 0.11 (2.89) Employer contributions (1.20) (4.07) (5.27) Liability for employee transferred - - - Benefits paid - - - As at March 31, 2023 liability | (asset) 14.86 (21.72) (6.86) Current service cost 4.51 - 4.51 Interest expense | (income) 1.18 (1.59) (0.41) Total (income) | expense recognised in Consolidated Statement of Profit and Loss 5.69 (1.59) 4.10 Remeasurement (Gain) | loss from change in financial assumptions 0.89 - 0.89 Return on plan assets, excluding amount included in interest expense (0.43) (0.19) (0.62) Experience (gain) 0.02 - 0.02 Total (income) | expense recognised in other comprehensive income 0.48 (0.19) 0.29 Employer contributions 0.51 (0.57) (0.06) Benefits paid - - - Transfer in | out (0.51) 0.51 - As at March 31, 2024 liability | (asset) 21.02 (23.56) (2.54) The net liability disclosed above relates to following funded and unfunded plans: (` lakhs) Particulars As at March 31, 2024 As at March 31, 2023 Present value of funded obligations 21.02 14.86 Fair value of plan assets (23.56) (21.72) (Surplus) of gratuity plan (2.54) (6.86) Note 28.5 Employee benefit obligations (continued)
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