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SUJANA METAL PRODUCTS LIMITED<br />

Expenses recognised in statement of profit and loss account<br />

Current Service Cost<br />

Interest Cost<br />

Actuarial (Gains)/Losses<br />

Particulars Gratuity<br />

Total expense included in the Statement of Profit & Loss<br />

Net Liability recognized in Balance Sheet<br />

Present Value of Defined Benefit Obligation<br />

Fair Value on Plan Assets<br />

Net Liability recognised in Balance Sheet<br />

Change in Defined Benefit Obligations (DBO)<br />

Present Value of DBO at Beginning of Period/Year<br />

Current Service Cost<br />

Interest Cost<br />

Actuarial (Gains)/Losses<br />

Benefits Paid<br />

Present Value of DBO at the End of Period/Year<br />

Assumptions<br />

Interest / Discount Rate<br />

Rate of escalation in salary<br />

Attrition Rate<br />

Note: Figures in italics relate to previous year<br />

Compensated<br />

Absences<br />

(Rupees in lakhs)<br />

Total<br />

61.86 35.48 97.34<br />

9.04 9.44 18.48<br />

16.70 3.42 20.12<br />

10.12 1.46 11.58<br />

(3.94) 5.92 1.98<br />

(3.81) 2.31 (1.50)<br />

74.62 44.82 119.44<br />

15.35 13.21 28.56<br />

192.75 63.21 255.96<br />

135.52 27.73 163.25<br />

— — —<br />

— — —<br />

192.75 63.21 255.96<br />

135.52 27.73 163.25<br />

135.52 27.73 163.25<br />

126.48 18.29 144.77<br />

61.86 35.48 97.34<br />

9.04 9.44 18.48<br />

16.70 3.42 20.12<br />

10.12 1.46 11.58<br />

(3.94) 5.92 1.98<br />

(3.81) 2.31 (1.50)<br />

(17.39) (9.34) (26.73)<br />

(6.31) (3.77) (10.08)<br />

192.75 63.21 255.96<br />

135.52 27.73 163.25<br />

8%<br />

8%<br />

6%<br />

6%<br />

3%<br />

6%<br />

: : 108 : :

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