CONSOLIDATED ACCOUNTS 399 7. Other Intangible Assets Rupees crores Particulars Development Expenditure Computer Software Brand License & Trademarks Others Total COST Balance as at 1st April, 2022.................................................................... 5,560.55 561.71 145.01 395.92 6,663.19 Additions/Transfer from intangibles assets under development during the year........................................................................................................ 3,054.82 100.35 — 21.71 3,176.88 Acquisitions through business combinations....................................... 3.44 18.93 21.91 33.06 77.34 Foreign exchange translation differences............................................. 11.15 10.49 0.88 1.34 23.86 Deductions during the year ........................................................................... (573.63) (19.92) — (2.60) (596.15) Disposal of subsidiaries...................................................................................... (153.08) (34.00) — (19.58) (206.66) Hyperinflation adjustment .............................................................................. 5.43 0.93 — 15.57 21.93 Balance as at 31st March, 2023.............................................................. 7,908.68 638.49 167.80 445.42 9,160.39 Balance as at 1st April, 2023.................................................................... 7,908.68 638.49 167.80 445.42 9,160.39 Additions/Transfer from intangibles assets under development during the year......................................................................................................... 1,300.37 103.46 1.48 12.17 1,417.48 Acquisitions through business combinations....................................... — — 43.40 74.05 117.45 Foreign exchange translation differences............................................. (7.56) (3.70) 0.08 (9.98) (21.16) Deductions during the year ........................................................................... (284.81) (20.70) — (42.88) (348.39) Disposal of subsidiaries...................................................................................... — (5.27) — (0.89) (6.16) Hyperinflation adjustment................................................................................ 11.39 1.20 — 10.66 23.25 Balance as at 31st March, 2024.............................................................. 8,928.07 713.48 212.76 488.55 10,342.86 ACCUMULATED AMORTISATION AND IMPAIRMENT Balance as at 1st April, 2022.................................................................... 3,202.61 459.11 35.50 190.14 3,887.36 Amortisation expense for the year .......................................................... 1,197.62 81.37 6.95 37.32 1,323.26 Foreign exchange translation differences............................................. 10.92 8.90 0.68 1.03 21.53 Deductions during the year ........................................................................... (573.63) (19.42) — (0.80) (593.85) Disposal of subsidiaries...................................................................................... (152.72) (17.92) — (8.81) (179.45) Impairment losses during the year * ....................................................... 459.56 0.45 — — 460.01 Hyperinflation adjustment .............................................................................. — 0.32 — 1.46 1.78 Balance as at 31st March, 2023.............................................................. 4,144.36 512.81 43.13 220.34 4,920.64 Balance as at 1st April, 2023 .................................................................. 4,144.36 512.81 43.13 220.34 4,920.64 Amortisation expense for the year .......................................................... 1,293.84 84.84 14.88 41.06 1,434.62 Foreign exchange translation differences............................................. (0.85) (2.67) 0.07 (1.49) (4.94) Deductions during the year ........................................................................... (284.81) (20.70) — (1.35) (306.86) Disposal of subsidiaries...................................................................................... — (2.33) — (0.89) (3.22) Impairment losses during the year .......................................................... 28.18 — — — 28.18 Hyperinflation adjustment................................................................................ 0.57 0.32 — 1.11 2.00 Balance as at 31st March, 2024.............................................................. 5,181.29 572.27 58.08 258.78 6,070.42 NET CARRYING AMOUNT Net carrying amount as at 31st March, 2023.................................... 3,764.32 125.68 124.67 225.08 4,239.75 Net carrying amount as at 31st March, 2024............................. 3,746.78 141.21 154.68 229.77 4,272.44 * 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)’. Note: Others include technical knowhow, customer relationships, Transferable Development Rights etc.
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