Page 224 - UBP - IR2020
P. 224

FINANCIAL STATEMENTS
Notes to the financial statements
For the year ended June 30 2020
21 EMPLOYEE BENEFIT LIABILITY (CONTINUED)
The liabilities in fin respect of the defined benefit schemes (a) and (b) above are analysed as follows:
THE GROUP
2019 Rs’000 Funded obligation (note (a)) 240 354 Unfunded obligation (note (b)) 185 700 426 054
(a) Funded obligation (i) The amounts recognised in fin in the statements
of of financial position in fin in respect of of funded obligation are as follows:
THE COMPANY
2020
Rs’000 466 175
214 909
681 084
2020
Rs’000 371 468
172 644
544 112
2019 Rs’000 207 129 152 793 359 922
2020
Rs’000 759 217
(293 042)
466 175
2020
Rs’000 606 416
(234 948)
371 468
Present value of funded obligation Fair value of plan assets Benefit liability
At July 01 Amounts recognised in profit or loss Amounts recognised in in other comprehensive income Employer’s contribution At June 30 (ii) Changes in fin the the present value of the the defined benefit obligation are as follows:
At July 01 Amounts recognised in profit or loss:
Current service cost
Interest cost
Benefit paid
Amounts recognised in in other comprehensive income:
Losses/(gains) due to changes in in fin financial assumptions Actuarial losses
Employee’s contribution At June 30 THE THE GROUP
THE THE COMPANY
2019 2019 2019 2019 Rs’000 Rs’000 Rs’000 Rs’000 Rs’000 Rs’000 517 607 431 551 (277 253) (224 422) 240 354 207 129 THE THE GROUP
THE THE COMPANY
2019 2019 2019 2019 Rs’000 Rs’000 Rs’000 Rs’000 Rs’000 Rs’000 238 638 206 144 34 032 25 372 (7 500) (5 914) (24 816) (18 473) 240 354 207 129 THE THE GROUP
THE THE COMPANY
2019 2019 2019 2019 Rs’000 Rs’000 Rs’000 Rs’000 Rs’000 Rs’000 496 477 419 087
19 073 12 12 923 26 877 22 619 45 950 35 542 (15 (15 800)
(15 (15 862)
(9 130) (7 216) -
-
-
-
-
-
(9 130) (7 216) 110 -
-
517 607 431 551 2020
Rs’000 240 354 32 956
213 794
(20 929)
466 175
2020
Rs’000 207 129 24 501
155 249
(15 411)
371 468
2020
Rs’000 517 607 18 976
28 659
47 635
(16 627)
161 761
48
767
210 528
74 759 217
2020
Rs’000 431 551 12 472
23 783
36 255
(13 906)
152 516
-
152 516
-
606 416
224 -
UBP INTEGRATED REPORT 2020















   222   223   224   225   226