Integrated Annual Report 2025-26 418 13. Income taxes (Continued) (ii) Unused tax losses — capital in nature Rupees crores Expiry period 2026 2025 Up to five years......................................................................................................................................................................................................................... 2,779.78 83.46 More than five years.............................................................................................................................................................................................................. 674.01 2,703.19 Total.................................................................................................................................................................................................................................................. 3,453.79 2,786.65 (e) Aggregate amount of temporary differences associated with investment in subsidiaries, associates and joint ventures for which deferred tax liability has not been recognised : Rupees crores Particulars 2026 2025 Undistributed earnings.......................................................................................................................................................................................................... 26,713.09 20,736.16 (f) Deferred tax assets/(liabilities) (net) The amount of the deferred tax assets and liabilities recognised in the balance sheet are as below: Rupees crores Particulars Balance as at 1st April, 2025 Recognised in profit or loss Recognised in OCI Recognised in business combination / disposal of subsidiaries Foreign exchange translation differences Balance as at 31st March, 2026 Deferred tax liabilities Property, plant and equipment and intangible assets ...................... 2,265.33 111.76 — 107.71 (10.97) 2,473.83 Undistributed profit of associate .................................................................... 142.50 (79.55) 16.22 — — 79.17 Others.................................................................................................................................. 324.69 133.66 (6.25) 5.52 5.83 463.45 (a) 2,732.52 165.87 9.97 113.23 (5.14) 3,016.45 Deferred tax assets Provision for employee benefits....................................................................... 360.60 83.25 22.44 14.78 (4.78) 476.29 Allowances for expected credit loss/net change in fair value of debt instruments at FVTOCI .............................................................................. 1,072.75 69.90 8.42 3.05 9.16 1,163.28 Carryforward tax losses......................................................................................... 349.92 (10.60) — 6.96 3.80 350.08 Unrealised gain on inter-company transactions (net).......................... 219.92 24.98 — — — 244.90 Others 390.37 204.64 (28.35) 6.24 15.62 588.52 (b) 2,393.56 372.17 2.51 31.03 23.80 2,823.07 Net deferred tax assets/(liabilities) (b-a) .................................................... (338.96) 206.30 (7.46) (82.20) 28.94 (193.38)
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