CONSOLIDATED ACCOUNTS 397 5. Capital Work-in-Progress Rupees crores Particulars 2024 2023 Balance at the beginning of the year................................................................................................................................................................................ 1,222.66 3,036.10 Additions during the year ............................................................................................................................................................................................................. 5,084.52 2,642.95 Interest capitalisation ....................................................................................................................................................................................................................... 52.00 39.49 Acquisitions through business combinations ................................................................................................................................................................... — 5.37 Disposal of subsidiaries ................................................................................................................................................................................................................... (5.50) (74.47) Transfer to property, plant and equipment ...................................................................................................................................................................... (2,879.85) (4,390.23) Foreign exchange translation differences .......................................................................................................................................................................... (19.55) 1.82 Hyperinflation adjustment ............................................................................................................................................................................................................ 7.05 19.01 Impairment losses recognised * ................................................................................................................................................................................................ — (57.38) Balance at the end of the year ........................................................................................................................................................................................... 3,461.33 1,222.66 * In the previous year ended 31st March 2023, impairment losses have been recognised in the consolidated statement of profit and loss as part of ‘Exceptional items (net)’. Ageing of capital work in progress Rupees crores Amount in Capital work-in-progress for a period of Particulars Less than 1 year 1-2 years 2-3 years More than 3 years Total As at 31st March, 2024: Projects in progress ................................................................................................................................... 3,069.98 209.27 89.67 92.41 3,461.33 Total ..................................................................................................................................................................... 3,069.98 209.27 89.67 92.41 3,461.33 As at 31st March, 2023: Projects in progress ................................................................................................................................... 927.40 145.63 39.05 110.58 1,222.66 Total ..................................................................................................................................................................... 927.40 145.63 39.05 110.58 1,222.66
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