GSK_Annual_Report_2021

Notes to the Consolidated Financial Statements for the year ended March 31, 2021 (contd.) Annual Report 2020-21 201 ( ` in lakhs) Year ended March 31, 2021 Year ended March 31, 2020 Gratuity Post retirement medical and other benefits Provident Fund Gratuity Post retirement medical and other benefits Provident Fund (Funded plan) (Non-funded plan) (Funded plans) (Funded plan) (Non-funded plan) (Funded plans) (i) Change in Defined Benefit Obligation Opening defined benefit obligation 99,85.25 63,63.71 579,20.62 97,27.99 38,83.15 532,07.18 Amount recognised in Statement of profit and loss / Capitalised Current service cost 7,32.30 63.74 13,69.22 7,05.70 37.50 13,82.19 Past service cost - - - - 23,79.58 - Interest cost 6,61.71 4,25.30 39,35.09 6,91.37 2,76.97 39,62.81 13,94.01 4,89.04 53,04.31 13,97.07 26,94.05 53,45.00 Amount recognised in other comprehensive income Actuarial loss / (gain) arising from: Financial assumptions 1,39.03 38.80 - 5,59.16 3,85.52 - Demographic assumptions 21.64 (4.87) - - - - Experience adjustment 53.66 76.68 7,62.92 26.41 (2,51.96) 7.79 2,14.33 1,10.61 7,62.92 5,85.57 1,33.56 7.79 Contributions by employee - - 35,59.71 - - 35,14.66 Liabilities assumed on acquisition/(settled on divestiture) 19.86 - (5,32.60) (13.50) - (6,50.53) Benefits paid (7,58.21) (3,42.13) (53,39.48) (17,11.88) (3,47.05) (35,03.48) Closing defined benefit obligation 108,55.24 66,21.23 616,75.48 99,85.25 63,63.71 579,20.62 (ii) Change in Fair Value of Assets Opening fair value of plan assets 75,62.98 - 579,20.62 17,60.48 - 532,07.18 Amount recognised in the Statement of Profit and Loss / Capitalised - - - - - - Expected return on plan assets 5,00.31 - 39,35.09 1,01.31 - 39,62.81 Amount recognised in other comprehensive income Actuarial gain / (loss) 51.20 - 7,62.92 2,63.07 - 7.79 Contributions by employer 18,00.00 - 13,69.22 71,50.00 - 13,82.19 Contributions by employee - - 35,59.71 - - 35,14.66 Assets Acquired on acquisition/(settled on divestiture) - - (5,32.60) - - (6,50.53) Benefits paid (7,58.21) - (53,39.48) (17,11.88) - (35,03.48) Closing fair value of plan assets 91,56.28 - 616,75.48 75,62.98 - 579,20.62 Actual return on Plan Assets 5,51.51 - 46,98.01 3,64.38 - 39,70.60