2010-11 - Grasim

UltraTec
ech Cement Limited
SCHEDULE 21 (Contd.)
2010-1
0-11 2009-1
09-10
Gratuit
uity Post
Gratuit
uity
Post
Retire-
Retire-
Pension
ment
Pension
ment
Funded
Others
Medical Funded
Others
Medical
Benefits
Benefits
(iii) Net Asset / (Liability)
recognised in the
Balance Sheet
Present value of Defined
Benefit Obligation (177.88) (0.37) (21.47) (0.57) (52.10) (0.28) (0.74) (0.56)
Fair Value of Plan Asset 161.16 - - - 44.84 - - -
Past service cost not
yet recognised (0.23) - - - - - - -
Net Asset / (Liability)
y)
in the Balance Sheet (16.95)
(0.37) (21.47)
(0.57) (7.26)
(0.28) (0.74)
4) (0.56)
(iv) Expenses recognised
in the Profit and
Loss
Account
Current Service Cost 11.51 0.07 - - 3.79 0.05 - -
Interest Cost 11.03 0.06 0.55 0.04 3.24 0.05 0.06 0.04
Expected Return on Plan Assets (9.95) - - (3.91) - - -
Actuarial (Gain)/Losses 9.53 0.02 0.20 - 4.14 (0.02) (0.07) (0.05)
Obligation during the year - 14.93 - - - - -
Tot
otal al Expense 22.12 0.15 15.68
0.04 7.26
.26 0.08 (0.01)
1) (0.01)
1)
Add: Decapitalise in
Pre-operative Expenses 0.06 - - - - - - -
Tot
otal expenses charged
to P&L 22.18 0.15 15.68
0.04 7.26
0.08 (0.01)
(0.01)
(v) The major categories of
plan assets as a
percentage of total plan
Government of India Securities 8% N.A. N.A. N.A. - N.A. N.A. N.A.
Public Sector Bonds 8% N.A. N.A. N.A. - N.A. N.A. N.A.
Insurer Managed Funds 83% N.A. N.A. N.A. 100% N.A. N.A. N.A.
Others 2% N.A. N.A. N.A. - N.A. N.A. N.A.
Tot
otal
100%
0% N.A.
N.A.
N.A. 100%
0% N.A.
N.A.
N.A.
90