Other liabilities comprise the following:


			(Dollars in millions)
	As of
	March 31, 2026		March 31, 2025
Current
Accrued compensation to employees(1)	622			576
Accrued defined benefit liability (3)	5			1
Accrued expenses(1)		1,021		991
Withholding taxes and others(3)	409		381
Liabilities of controlled trusts (1)	18			20
Liability towards contingent consideration(2)	8			1
Capital creditors(1)	30			61
Financial liability under option arrangements(2)(4)	80			64
Other non-financial liabilities(3)	1			1
Other financial liabilities (1)	53			61
Total Current other liabilities		2,247		2,157
Non-current
Accrued compensation to employees(1)	1			1
Accrued expenses(1)	182			221
Accrued defined benefit liability (3)	50			14
Financial liability under option arrangements(2)(4)	13			13
Liability towards contingent consideration(2)	3			2
Other non-financial liabilities(3)	9			12
Other financial liabilities (1)	9			1
Total Non-current other liabilities		267		264
Total other liabilities		2,514		2,421
(1) Financial liability carried at amortized cost		1,936		1,932
(2) Financial liability carried at fair value through profit or loss	104			80
Financial liability under option arrangements on undiscounted basis	103			89
Financial liability towards contingent consideration on undiscounted basis (Refer to Note 2.10)	11			4

(3) Non-financial liabilities

(4) Represents liability related to options issued by the Group over the non-controlling interests in its subsidiaries.

Accrued expenses primarily relate to cost of technical sub-contractors, telecommunication charges, legal and professional charges, brand building expenses, overseas travel expenses and office maintenance and cost of third party software and hardware.