Atul Ltd 2018-19

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