74 c) The estimates of future salary increases, considered in actuarial valuation, take account of inflation, seniority, promotion and other relevant factors, such as supply and demand in the employment market. Mortality rates are obtained from the relevant data. Unfunded schemes d) Defined contribution plan (` lakhs) Particulars Compensated absences As at March 31, 2024 As at March 31, 2023 a) Mortality rate Indian assured lives mortality 2012-14 (Urban) Indian assured lives mortality 2012-14 (Urban) b) Present value of unfunded obligations (refer Note 14) 52.83 35.08 c) Expense recognised in the Statement of Profit and Loss (including encashment paid during the year) 7.85 1.50 d) Discount rate (per annum) 7.19% 7.35% e) Salary escalation rate (per annum) 10.36% 9.84% Note 26.6 Fair value measurements Financial instruments by category (` lakhs) Particulars As at March 31, 2024 As at March 31, 2023 FVPL FVOCI Amortised cost FVPL FVOCI Amortised cost Financial assets i) Trade receivables - - 3,087.59 - - 2,713.11 ii) Cash and cash equivalents - - 2,152.10 - - 1,028.21 iii) Loans - - 450.00 - - 500.00 iv) Security and other deposits - - 5.69 - - 5.69 v) Other receivables - - 0.67 - - 0.44 Total financial assets - - 5,696.05 - - 4,247.45 Financial liabilities i) Lease liabilities - - 108.58 - - 115.89 ii) Security deposits - - 172.93 - - 155.78 iii) Employee benefits payable - - 176.08 - - 82.95 iv) Current maturities of finance lease obligation (Refer Note 12) - - - - - 6.19 v) Others - - 58.02 - - 16.35 vi) Trade payables - - 1,399.93 - - 1,602.72 Total financial liabilities - - 1,915.54 - - 1,979.88
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