Atul Ltd 2018-19

sūƥĚ ǨǯȦǬ /ŞƎŕūNjĚĚ ċĚŠĚǛƥ ūċŕĿijîƥĿūŠƙ Funded schemes îȴ 'ĚǛŠĚē ċĚŠĚǛƥ ƎŕîŠƙȠ Gratuity ( ` cr) Particulars Present value of obligation Fair value of plan assets Net amount As at March 31, 2017 48.09 (48.00) 0.09 Current service cost 2.96 - 2.96 TŠƥĚƑĚƙƥ ĚNJƎĚŠƙĚ ʈ ȳĿŠČūŞĚȴ ǩȦǪǬ ȳǩȦǪǬȴ - ¹ūƥîŕ îŞūƭŠƥ ƑĚČūijŠĿƙĚē ĿŠ ƥĺĚ ūŠƙūŕĿēîƥĚē ¬ƥîƥĚŞĚŠƥ ūlj ¡ƑūǛƥ and Loss 6.42 (3.46) 2.96 Remeasurement ¤ĚƥƭƑŠ ūŠ ƎŕîŠ îƙƙĚƥƙȡ ĚNJČŕƭēĿŠij îŞūƭŠƥ ĿŠČŕƭēĚē ĿŠ ĿŠƥĚƑĚƙƥ ĚNJƎĚŠƙĚ - 0.07 0.07 ȳHîĿŠȴ ljƑūŞ ČĺîŠijĚ ĿŠ ǛŠîŠČĿîŕ îƙƙƭŞƎƥĿūŠƙ (1.13) - (1.13) /NJƎĚƑĿĚŠČĚ ȳijîĿŠȴ (1.66) - (1.66) Total amount recognised in other comprehensive income (2.79) 0.07 (2.72) Employer contributions - (0.28) (0.28) ĚŠĚǛƥ ƎîNjŞĚŠƥƙ (5.22) 5.18 ȳǦȦǦǪȴ As at March 31, 2018 46.50 (46.49) 0.01 Current service cost 2.79 - 2.79 Past service cost ǦȦǨǪ ǦȦǨǪ TŠƥĚƑĚƙƥ ĚNJƎĚŠƙĚ ʈ ȳĿŠČūŞĚȴ 3.57 (3.57) - ¹ūƥîŕ îŞūƭŠƥ ƑĚČūijŠĿƙĚē ĿŠ ƥĺĚ ūŠƙūŕĿēîƥĚē ¬ƥîƥĚŞĚŠƥ ūlj ¡ƑūǛƥ and Loss 6.60 (3.57) 3.03 Remeasurement ¤ĚƥƭƑŠ ūŠ ƎŕîŠ îƙƙĚƥƙȡ ĚNJČŕƭēĿŠij îŞūƭŠƥ ĿŠČŕƭēĚē ĿŠ ĿŠƥĚƑĚƙƥ ĚNJƎĚŠƙĚ ʈ ȳĿŠČūŞĚȴ - 0.07 0.07 gūƙƙ ljƑūŞ ČĺîŠijĚ ĿŠ ǛŠîŠČĿîŕ îƙƙƭŞƎƥĿūŠƙ 1.00 - 1.00 /NJƎĚƑĿĚŠČĚ ȳijîĿŠȴ (0.89) - (0.89) Liability transferred in | acquisitions ǦȦǪǮ - ǦȦǪǮ Assets transferred in | acquisitions - ȳǦȦǪǮȴ ȳǦȦǪǮȴ Total amount recognised in other comprehensive income 0.59 (0.41) 0.18 Employer contributions - (3.13) (3.13) ĚŠĚǛƥ ƎîNjŞĚŠƥƙ (5.30) 5.30 - As at March 31, 2019 48.39 (48.30) 0.09 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 ǪǮȦǩǯ ǪǬȦǫǦ Fair value of plan assets ȳǪǮȦǩǦȴ ȳǪǬȦǪǯȴ 'ĚǛČĿƥ ūlj HƑîƥƭĿƥNj ƎŕîŠ 0.09 0.01 ǨǨǪ Atul Ltd | Annual Report 2018-19 Corporate Overview 01-22 Statutory Reports 23-105 Financial Statements 107-250