v3.26.1
Provisions (Tables)
12 Months Ended
Mar. 31, 2026
Provisions  
Schedule of Provisions
The table below is a summary of provisions by type and between current and
non-current
amounts.
 
     
Asset
retirement
obligations
m
   
Legal and
regulatory
m
   
 Restructuring
m
   
Other
m
   
Total 
m 
1 April 2024
     933       269       942       304       2,448  
Exchange movements
     2       (12     1       (1     (10
Amounts capitalised in the year
     71                         71  
Amounts charged to the income statement
           85       133       280       498  
Utilised in the year - payments
     (38     (46     (238     (108     (430
Amounts released to the income statement
     (9     (21     (7     (44     (81
31 March 2025
  
 
  959
 
 
 
  275
 
 
 
  831
 
 
 
  431
 
 
 
 2,496
 
Exchange movements
     (20     (18     (3 )     1       (40 )
Acquisitions
     80       4       1       5       90  
Amounts capitalised in the year
     143                         143  
Amounts charged to the income statement
           146       78       146       370  
Utilised in the year - payments
     (41     (31     (248 )     (104 )     (424 )
Amounts released to the income statement
     (6     (50     (194     (60     (310
Other
1
                 (333           (333
31 March 2026
  
 
1,115
 
 
 
326
 
 
 
  132
 
 
 
419
 
 
 
1,992
 
Schedule of Provisions analysed between current and non-current
     
Asset 
retirement 
obligations 
m 
    
Legal and 
regulatory 
m 
    
Restructuring 
m 
    
Other 
m 
    
Total  
m  
Current liabilities
     62         283         72         314         731   
Non-current
liabilities
     1,053         43         60         105         1,261   
31 March 2026
  
 
 1,115 
 
  
 
  326 
 
  
 
 132 
 
  
 
  419 
 
  
 
 1,992 
 
 
     
Asset 
retirement 
obligations 
m 
    
Legal and 
regulatory 
m 
    
Restructuring 
m 
    
Other 
m 
    
Total  
m  
Current liabilities
     56         222         478         310         1,066   
Non-current
liabilities
     903         53         353         121         1,430   
31 March 2025
  
 
   959 
 
  
 
  275 
 
  
 
  831 
 
  
 
  431 
 
  
 
 2,496 
 
Note:
 
1.
Other movements in respect of the Restructuring provision includes
re-classifications
to Trade and other payables of employee termination liabilities whose timing and value are no longer uncertain. Certain of these payments are long term in nature and are subject to change for prevailing inflation indices in the relevant market.