Airtel 2015 Annual Report Download - page 326

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324 Annual Report 2015-16
Sensitivity Analysis:
For the year ended March 31, 2016
Particulars Change in assumption (ǁHFWRQ*UDWXLW\
obligation
(ǁHFWRQ&RPSHQVDWHG
absence obligation
Discount Rate +1% (243) (98)
-1% 267 107
Salary Growth Rate +1% 265 104
-1% (246) (98)
For the year ended March 31, 2015
Particulars Change in assumption (ǁHFWRQ*UDWXLW\
obligation
(ǁHFWRQ&RPSHQVDWHG
absence obligation
Discount Rate +1% (237) (103)
-1% 277 123
Salary Growth Rate +1% 294 131
-1% (253) 114
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,QSUDFWLFHWKLVLVXQOLNHO\WRRFFXUDQGFKDQJHVLQVRPHRIWKHDVVXPSWLRQVPD\EHFRUUHODWHG:KHQFDOFXODWLQJWKH
VHQVLWLYLW\RIWKHGHnjQHGEHQHnjWREOLJDWLRQWRVLJQLnjFDQWDFWXDULDODVVXPSWLRQVWKHVDPHPHWKRGSURMHFWHGXQLWFUHGLW
PHWKRGKDVEHHQDSSOLHGDVZKHQFDOFXODWLQJWKHGHnjQHGEHQHnjWREOLJDWLRQUHFRJQLVHGZLWKLQWKHVWDWHPHQWRInjQDQFLDO
position.
 +LVWRU\RI([SHULHQFH$GMXVWPHQWVLVDVIROORZV
(` Millions)
Particulars Gratuity Compensated
absence
For the year ended March 31, 2016
Plan Liabilities - (loss)/gain (8) 95
Plan Assets - (loss)/gain (1) -
For the year ended March 31, 2015
Plan Liabilities - (loss)/gain (139) 110
Plan Assets - (loss)/gain 75 -
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 /RQJWHUPVHUYLFHDZDUG
(` Millions)
Particulars As of
March 31, 2016
As of
March 31, 2015
Estimated liability 205 194
 6WDWHPHQWRIHPSOR\HHEHQHǂWSURYLVLRQ
(` Millions)
Particulars As of
March 31, 2016
As of
March 31, 2015
Gratuity  
Compensated absences  
2WKHUHPSOR\HHEHQHǟWV 205 194
Total 3,922 3,587