125 Corporate Overview Performance Overview Financial Statements Governance Overview Statutory Reports (` lakh) Particulars Present value of obligation Fair value of plan assets Net amount Total income recognised in other comprehensive income (0.26) (0.12) (0.38) Employer contributions - (0.06) (0.06) Transfer in | out (0.51) 0.51 - As at March 31, 2024 liability | (asset) 17.35 (22.97) (5.62) Current service cost 2.49 - 2.49 Interest expense | (income) 0.73 (1.64) (0.91) Total (income) | expense recognised in Statement of Profit and Loss 3.22 (1.64) 1.58 Remeasurement Loss from change in financial assumptions 0.22 - 0.22 Return on plan assets, excluding amount included in interest expense 1.28 (0.45) 0.83 Experience (gain) (2.19) - (2.19) Total income recognised in other comprehensive income (0.69) (0.45) (1.14) Employer contributions - (0.06) (0.06) Transfer in | out (7.14) - (7.14) As at March 31, 2025 liability | (asset) 12.74 (25.12) (12.38) The net liability disclosed above relates to following funded and unfunded plans: (` lakh) Particulars As at March 31, 2025 As at March 31, 2024 Present value of funded obligations 12.74 17.35 Fair value of plan assets (25.12) (22.97) (Surplus) of gratuity plan (12.38) (5.62) Significant estimates: Actuarial assumptions and sensitivity The significant actuarial assumptions were as follows: Particulars As at March 31, 2025 As at March 31, 2024 Discount rate 6.71% 7.19% Attrition rate 10.00% 14.00% Rate of return on plan assets 6.71% 7.19% Salary escalation rate 10.07% 10.36% Mortality rate Indian assured lives mortality (2012-14) urban Indian assured lives mortality (2012-14) urban Note 27.5 Employee benefit obligations (continued)
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