PGHH_AR_2020

Notes to Financial Statements for the year ended June 30, 2020 Annual Report 2019-20 114 Procter & Gamble Hygiene and Health Care Limited B. Amounts recognised in the Statement of Profit and Loss in respect of these defined benefit plans are as follows: Year ended June 30, 2020 Year ended June 30, 2019 ` in lakhs ` in lakhs Gratuity Plan (Funded) Service costs: Current service cost 618 489 Net interest expense 406 347 Components of defined benefit costs recognised in statement of profit and loss (A) 1 024 836 Remeasurement on the net defined benefit liability: Return on plan assets (excluding amounts included in net interest expense) 81 18 Actuarial (gains) / losses arising from changes in assumptions 478 971 Actuarial (gains) / losses arising from changes in experience adjustments (340) (9) Components of defined benefit costs recognised in other comprehensive income (B) 219 980 Total (C = (A+B)) 1 243 1 816 Compensated absence plan (Unfunded) Service costs: Current service cost 21 15 Net interest expense 14 12 Immediate recognition of (gains)/losses – other long term employee benefit plans 24 28 Components of defined benefit costs recognised in statement of profit and loss (D) 59 55 Post retirement medical benefit (PRMB) (Unfunded) Service costs: Current service cost 4 3 Net interest expense 23 22 Components of defined benefit costs recognised in statement of profit and loss (E) 27 25 Remeasurement on the net defined benefit liability: Actuarial (gains) / losses arising from changes in assumptions 18 34 Actuarial (gains) / losses arising from changes in experience adjustments (11) 12 Components of defined benefit costs recognised in other comprehensive income (F) 7 46 Total (G = (E+F)) 34 71 Total defined benefit costs recognised in Statement of Profit and Loss 1 110 916 Total defined benefit costs recognised in Other Comprehensive Income 226 1 026