(` cr) Particulars Present value of obligation Fair value of plan assets Net amount Loss from change in financial assumptions 1.50 - 1.50 Experience (gain) (1.12) - (1.12) Total amount recognised in other comprehensive income (0.07) (0.03) (0.10) Employer contributions - (4.54) (4.54) Benefit payments (6.22) 6.20 (0.02) Liability transferred out | Divestments (0.25) 0.25 - As at March 31, 2024 67.64 (66.38) 1.26 Current service cost 5.03 - 5.03 Interest expense | (income) 4.84 (4.76) 0.08 Total amount recognised in the Consolidated Statement of Profit and Loss 9.87 (4.76) 5.11 Remeasurement Return on plan assets, excluding amount included in interest expense | (income) - 0.06 0.06 Loss from change in demographic assumptions 2.54 - 2.54 Loss from change in financial assumptions 0.60 - 0.60 Experience (gain) (2.29) - (2.29) Total amount recognised in other comprehensive income 0.85 0.06 0.91 Employer contributions - (5.39) (5.39) Benefit payments (6.64) 6.54 (0.10) Liability transferred out | Divestments (0.25) 0.14 (0.11) Assets Transferred in / Acquisitions 0.18 (0.14) 0.04 As at March 31, 2025 71.65 (69.93) 1.72 The net liability disclosed above relates to following funded and unfunded plans: (` cr) Particulars As at March 31, 2025 As at March 31, 2024 Present value of funded obligations 71.65 67.64 Fair value of plan assets (69.93) (66.38) Deficit of Gratuity plan 1.72 1.26 Significant estimates: Actuarial assumptions and sensitivity The significant actuarial assumptions were as follows: Particulars As at March 31, 2025 As at March 31, 2024 Discount rate 6.55% to 7.19% 7.14% to 7.19% Attrition rate 10% | 19% 14% | 32% Rate of return on plan assets 6.55% to 7.19% 7.14% to 7.19% Salary escalation rate 10.07% 10.36% Note 30.6 Employee benefit obligations (continued) 280 280 Integrated Annual Report 2024-25
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