FINANCIAL STATEMENTS | Standalone Accounts 333 9. Loans Rupees crores Particulars Non-Current Current 2026 2025 2026 2025 Loans to related parties (refer note 41) Secured considered good ................................................................................................................ 25.00 — 75.00 — Unsecured considered good............................................................................................................ 283.00 2,422.37 2,069.91 1,168.30 Credit impaired ........................................................................................................................................ — 1.50 4.59 44.78 308.00 2,423.87 2,149.50 1,213.08 Less: Loss Allowance ........................................................................................................................... — 1.50 4.59 44.78 Total................................................................................................................................................................ 308.00 2,422.37 2,144.91 1,168.30 Other Loans Unsecured, considered good........................................................................................................... 33.18 3.76 5.61 1.19 Less: Loss Allowance ........................................................................................................................... — — — — Total................................................................................................................................................................ 33.18 3.76 5.61 1.19 Total Loans................................................................................................................................................ 341.18 2,426.13 2,150.52 1,169.49 (a) Other Current and Non Current Loans mainly includes loans to employees and loans given to other companies. (b) Loans given to employees as per the Company’s policy are not considered for the purposes of disclosure under Section 186(4) of the Companies Act, 2013. 10. Other financial assets Rupees crores Particulars Non-Current Current 2026 2025 2026 2025 Measured at amortised cost: Security deposits ............................................................................................................................................... 50.01 44.24 38.01 34.40 Corporate Fixed Deposits ............................................................................................................................ 180.00 50.00 — — Bank deposits with more than 12 months maturity .............................................................. 3,523.57 8.09 — — Interest accrued on investments, other loans and other financial assets ............... — — 686.52 479.02 Government grant receivable ................................................................................................................... 2,007.63 1,460.95 1,316.60 1,273.15 Others ....................................................................................................................................................................... — — 475.53 546.69 Measured at fair value: Derivative financial assets - foreign currency and commodity derivatives ............. — 13.20 545.49 35.77 Total .......................................................................................................................................................................... 5,761.21 1,576.48 3,062.15 2,369.03 Other financial assets mainly includes receivables for oil royalty income, scrap sales and other recoverable expenses. 11. Other assets (non financial) Rupees crores Particulars Non-Current Current 2026 2025 2026 2025 Capital advances.................................................................................................................................................. 1,156.15 574.99 — — Balances with government authorities (other than current taxes) ............................... 164.38 176.72 2,824.27 3,273.51 Other advances .................................................................................................................................................. 346.40 249.97 1,398.36 912.96 Total ........................................................................................................................................................................... 1,666.93 1,001.68 4,222.63 4,186.47 Other advances include advances to suppliers, prepaid expenses, other recoverable expenses, and contract assets.
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