Amal Ltd | Annual Report 2024-25 Amal Ltd 186 (` lakh) Particulars Present value of obligation Fair value of plan assets Net amount Employer contributions - (0.06) (0.06) Benefits paid (7.14) - (7.14) Transfer in | out 0.10 - 0.10 As at March 31, 2025 liability | (asset) 21.35 (25.81) (4.46) 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 21.35 21.02 Fair value of plan assets (25.81) (23.56) (Surplus) of gratuity plan (4.46) (2.54) Significant estimates: Actuarial assumptions and sensitivity The significant actuarial assumptions were as follows: (` lakh) 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 28.5 Employee benefit obligations (continued)
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