238 Atul Ltd | Annual Report 2021-22 Note 29.6 Employee benefit obligations Funded schemes a) Defined benefit plans Gratuity (` cr) Particulars Present value of obligation Fair value of plan assets Net amount As at March 31, 2020 50.71 (50.58) 0.13 Current service cost 3.30 - 3.30 Interest expense | (income) 3.16 (3.15) 0.01 Total amount recognised in the Consolidated Statement of Profit and Loss 6.46 (3.15) 3.31 Remeasurement Return on plan assets, excluding amount included in interest expense | (income) 0.01 (0.11) (0.10) (Gain) from change in demographic assumptions 2.08 - 2.08 Loss from change in financial assumptions (2.19) - (2.19) Assets transferred in | Acquisitions 0.04 - 0.04 Experience (gain) 1.51 - 1.51 Total amount recognised in other comprehensive income 1.45 (0.11) 1.34 Employer contributions - (4.28) (4.28) Benefit payments (3.32) 3.32 - As at March 31, 2021 55.30 (54.80) 0.50 Current service cost 3.97 - 3.97 Past service cost - - - Interest expense | (income) 3.51 (3.47) 0.04 Total amount recognised in the Consolidated Statement of Profit and Loss 7.48 (3.47) 4.01 Remeasurement Return on plan assets, excluding amount included in interest expense | (income) (0.01) 0.02 0.01 (Gain) from change in demographic assumptions (1.71) - (1.71) Loss from change in financial assumptions 5.94 - 5.94 Experience (gain) 3.02 - 3.02 Total amount recognised in other comprehensive income 7.24 0.02 7.26 Employer contributions - (10.38) (10.38) Benefit payments (5.17) 5.00 (0.17) Liability transferred out | Divestments (0.13) - (0.13) Assets transferred in | Acquisitions 0.07 - 0.07 As at March 31, 2022 64.79 (63.62) 1.17
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