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.
|