 

AGS Transact Technologies Limited

Annexure VI: Notes to the Revised Restated Consolidated Financial Information

 

vv. Sensitivity analysis

Reasonably possible changes at the reporting date to one of the relevant actuarial assumptions, holding other assumptions constant, would have affected the defined benefit obligation by

the amounts shown below:

 

 

 

ica 31 August 2021 BI March 2021 BI March 2020, 31 March 2019,
Pace crease Decrease Tcrease Decrease Tncrease | Decrease | Increase | Decrease
[Gratuity Plan
Discount rate 50 bps on defined benefit plans -3.88% 4.18% -3.71%| 3.97% -3.37%] 360%] 3.23%] 3.4394
Future salary growth 50 bps on defined benefit plans 3.97% 3.74% 3.65% “3.47% 3.52%] -3.18%] 3.21%] -3.07%6|

 

 

 

 

 

 

 

 

 

 

‘Although the analysis does not take account of the fll distribution of cash flows expected under the plan, it does provide an approximation of the sensitivity ofthe assumptions shown,

‘vi. Compensated absences

The liability towards compensated absences at 31 August 2021 based on actuarial valuation using the projected accrued benefit method amounted to Rs.122.05 milion (31 March 2021: Rs. 125.21 milion, 31 March

2020: Rs. 157.86 milion, 31 March 2019: Rs. 140.42 million).

Amount of Rs. 2.38 millon (31 March 2021: Rs. (23.01) million, 31 March 2020: Rs.31.55 million, 31 March 2019: Rs. 33.71 million) is (released)/expensed and included in “Employee benefit expenses” in the

Revised Restated Consolidated Statement of Profit and Loss.

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