GROUP COMPANY Sep-24 MUR m Sep-23 MUR m Sep-24 MUR m Sep-23 MUR m (i) Amount recognised in the Statements of financial position are as follows: Present value of funded obligations 119.2 124.3 119.2 124.3 Fair value of plan assets (67.0) (61.0) (67.0) (61.0) Liability in the Statements of Financial Position 52.2 63.3 52.2 63.3 The reconciliation of the opening balances to the closing balances for the net defined benefit liability is as follows: At 1 October 63.3 50.8 63.3 50.8 Charged to profit or loss 8.4 6.0 8.4 6.0 Charged to other comprehensive income (12.6) 13.4 (12.6) 13.4 Contributions paid (6.9) (6.9) (6.9) (6.9) At 30 September 52.2 63.3 52.2 63.3 (ii) Amount recognised in profit or loss and other comprehensive income are as follows: Current service cost 4.3 3.7 4.3 3.7 Past service cost 1.3 – 1.3 – Service cost 5.6 3.7 5.6 3.7 Net interest on net defined benefit liability 2.8 2.3 2.8 2.3 Components of amount recognised in profit or loss 8.4 6.0 8.4 6.0 Return on plan assets below interest income (4.7) 0.5 (4.7) 0.5 Liability experience loss 9.0 1.6 9.0 1.6 Liability (gain)/loss due to change in financial assumptions (16.8) 11.2 (16.8) 11.2 Components of amount recognised in OCI (12.5) 13.3 (12.5) 13.3 (iii) Movements in the defined benefit obligations over the year are as follows: At 1 October 124.3 105.8 124.3 105.8 Current service cost 4.3 3.7 4.3 3.7 Past service cost 1.3 – 1.3 – Interest expense 5.5 5.2 5.5 5.2 Other benefits paid (8.3) (3.2) (8.3) (3.2) Liability experience loss 9.0 1.6 9.0 1.6 Liability(gain)/loss due to change in financial assumptions (16.9) 11.2 (16.9) 11.2 At 30 September 119.2 124.3 119.2 124.3 (iv) Movements in the fair value of plan assets over the year are as follows: At 1 October 61.0 55.0 61.0 55.0 Interest income 2.7 2.8 2.7 2.8 Employer contribution 6.9 6.9 6.9 6.9 Benefits paid (8.3) (3.2) (8.3) (3.2) Return on plan assets excluding interest income 4.7 (0.5) 4.7 (0.5) At 30 September 67.0 61.0 67.0 61.0 Explanatory Notes 30 September 2024 25. POST EMPLOYMENT BENEFIT LIABILITIES continued (a) Pension benefits continued 190
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