427 FINANCIAL STATEMENTS | Consolidated Accounts 22. Other financial liabilities Rupees crores Particulars Non Current Current 2026 2025 2026 2025 Measured at amortised cost Unclaimed dividends #.................................................................................................................................... — — 25.29 21.01 Unclaimed matured deposits and interest accrued thereon............................................... — — 3.47 3.83 Interest accrued................................................................................................................................................... 400.30 319.35 1,896.22 1,923.39 Others......................................................................................................................................................................... 538.46 607.51 4,139.88 3,212.56 Measured at fair value Foreign currency forwards and options, Interest rate swaps & commodity derivatives .............................................................................................................................................................. 7.48 114.79 225.22 381.84 Gross obligation to acquire non-controlling interest 88.52 86.11 — — Total............................................................................................................................................................................ 1,034.76 1,127.76 6,290.08 5,542.63 Other liabilities majorly include salaries and wages payable and capital creditors. # There are no amounts due and outstanding to be credited to the Investor Education and Protection Fund. 23. Provisions Rupees crores Particulars Non Current Current 2026 2025 2026 2025 Provision for employee benefits................................................................................................................ 1,304.65 1,044.62 688.60 420.26 Provision for warranties................................................................................................................................... 1,104.25 865.81 815.03 673.38 Provision for service coupons...................................................................................................................... 62.79 48.33 251.93 200.22 Provision for Extended Producer Responsibility............................................................................ 56.84 — — — Provision for others............................................................................................................................................ 54.23 23.26 54.01 19.94 Total.............................................................................................................................................................................. 2,582.76 1,982.02 1,809.57 1,313.80 Provision for warranties relates to provision made in respect of sale of certain products and components, the estimated cost of which is accrued at the time of sale. The products are generally covered under a free warranty period ranging from 1 to 15 years. Provision for employee benefits includes gratuity, provident fund, post retirement benefits, compensated absence etc. (refer note 37). The Company has made provision towards environmental compensation for batteries deployed in the market through the sale of electric vehicles. This provision has been calculated in accordance with the Guidelines for Environment Compensation (EC) under the Battery Waste Management Rules, 2022, as amended. The movement in provision for warranty, service coupon and Extended Producer Responsibility is as follows: Rupees crores Particulars Warranty Service coupons Extended Producer Responsibility 2026 2025 2026 2025 2026 2025 Opening Balance........................................................ 1,539.19 1,287.73 248.55 186.79 — — Additional net provisions recognised during the year............................................................................ 1,033.92 862.96 318.20 254.10 56.84 — Amounts utilised during the year.................. (776.06) (679.10) (265.76) (203.92) — — Unwinding of discount............................................ 77.52 67.68 13.73 11.58 — — Subsidiaries acquired/sold/disposed off during the year............................................................ 21.48 — — — — — Foreign exchange translation differences. 23.23 (0.08) — — — — Closing Balance........................................................ 1,919.28 1,539.19 314.72 248.55 56.84 —
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