The assumptions used in determining the present value of obligation: Particulars 2024-25 2023-24 i) Mortality rate Indian assured lives mortality 2012-14 (Urban) Indian assured lives mortality 2012-14 (Urban) ii) Withdrawal rate 5% p.a. for all age groups 5% p.a. for all age groups iii) Rate of discount 6.71% 7.17% iv) Expected rate of interest 6.71% 8.25% v) Retirement age 55 to 75 year 58 & 60 year vi) Guaranteed rate of interest 8.25% 8.25% b) Defined contribution plans Provident and other funds Amount of ` 18.30 cr (March 31, 2024: ` 17.45 cr) is recognised as expense and included in Note 25 ‘Contribution of provident and other funds’. Compensated absences Amount of ` 6.84 cr (March 31, 2024: ` 3.52 cr) is recognised as expense and included in Note 25 ‘Salaries, wages and bonus.’ Note 29.7 Fair value measurements Financial instruments by category (` cr) Particulars As at March 31, 2025 As at March 31, 2024 FVTPL FVTOCI Amortised cost FVTPL FVTOCI Amortised cost Financial assets Investments: Equity instruments1 - 869.61 - - 801.76 - Government securities - - 0.01 - - 0.01 Bonds 40.59 - - 94.35 - - Mutual funds 717.21 - - 410.41 - - Trade receivables - - 1027.22 - - 848.60 Loans - - 41.22 - - 72.25 Security deposits for utilities and premises - - 2.45 - - 2.22 Interest receivables and dividend receivable 1.20 0.82 - - 1.70 Finance lease receivables - - 9.98 - - 10.87 Cash and bank balances - - 4.27 - - 11.14 Other receivables - - 21.07 - - 17.25 Total financial assets 759.00 869.61 1,107.04 504.76 801.76 964.04 Note 29.6 Employee benefit obligations (continued) 208 208 Integrated Annual Report 2024-25
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