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Integrated Annual Report 2021-22

` in crore Decrease 0.38 - - - - ` in crore Decrease 0.38 - - - -
Family benefit scheme Increase (0.36) - - - - Family benefit scheme Increase (0.35) - - - -

Directors’ post retirement medical benefits Decrease Increase 0.45 (0.41) - - - - (0.77) 0.93 (0.28) 0.27 Directors’ post retirement medical benefits Decrease Increase 0.51 (0.45) - - - - (0.86) 1.05 (0.30) 0.30

As at March 31, 2022 Directors’ retirement obligations Decrease Increase 2.67 (2.43) - - (3.61) 4.11 - - (1.81) 1.81 As at March 31, 2021 Directors’ retirement obligations Decrease Increase 2.91 (2.63) - - (3.83) 4.38 - - (1.86) 1.86

Post retirement medical benefits Decrease Increase 5.81 (5.16) - - - - (9.60) 11.87 (4.84) 4.94 Post retirement medical benefits Decrease Increase 7.00 (6.19) - - - - (11.43) 14.27 (5.44) 5.57 The sensitivity analysis above has been determined based on reasonably possible changes of the respective key assumptions occurring at the end of the reporting period,

Impact on defined benefit obligation due to change in assumptions

Decrease 2.91 (2.72) - - - Decrease 3.10 (2.87) - - -

Gratuity - - - Gratuity 3.04 - - -

Increase (2.74) 2.87 Increase (2.90)

Sensitivity Analysis Compensation rate Healthcare costs Life expectancy Change by 1 year Compensation rate Healthcare costs Life expectancy Change by 1 year while holding all other assumptions constant.

(vii) Particulars Discount rate 0.50% change 0.50% change Pension rate 1% change 1% change Particulars Discount rate 0.50% change 0.50% change Pension rate 1% change 1% change

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