431 FINANCIAL STATEMENTS | Consolidated Accounts 31. Finance cost Rupees crores Particulars 2026 2025 Interest expense on financial liabilities measured at amortised cost............................................................................................................... 9,168.58 8,695.94 Less: Amounts included in the cost of qualifying assets........................................................................................................................................... 84.73 94.73 9,083.85 8,601.21 Interest on lease liabilities............................................................................................................................................................................................................... 270.01 252.58 Other borrowing costs........................................................................................................................................................................................................................ 236.99 229.60 Total................................................................................................................................................................................................................................................................ 9,590.85 9,083.39 Out of the above, finance cost related to: — Financial services business.................................................................................................................................................................................................. 8,919.26 8,401.88 — Others................................................................................................................................................................................................................................................ 671.59 681.51 Total................................................................................................................................................................................................................................................................ 9,590.85 9,083.39 Other borrowing cost mainly includes discounting charges and unwinding of discount on financial liabilities other than lease liability. The weighted average capitalisation rate used to determine the amount of borrowing costs eligible for capitalisation is 7.90% p.a. (2025: 7.24% p.a.) 32. Depreciation, amortisation and impairment expense Rupees crores Particulars 2026 2025 Depreciation of property, plant and equipment................................................................................................................................................................ 3,458.91 2,989.07 Depreciation of right-of-use assets........................................................................................................................................................................................... 751.91 700.90 Amortisation of intangible assets............................................................................................................................................................................................... 2,478.98 1,868.21 Impairment of property, plant and equipment, capital work-in-progress, goodwill, other intangible assets and intangible assets under development...................................................................................................................................................................................... 632.22 515.47 Total................................................................................................................................................................................................................................................................ 7,322.02 6,073.65 33. Loss from investments related to subsidiaries, associates and joint ventures Rupees crores Particulars 2026 2025 Loss/impairment on proposed disposal of subsidiary................................................................................................................................................... 400.64 — Impairment of investments in associates.............................................................................................................................................................................. 54.22 — Loss on change in ownership interests in subsidiaries (resulting in loss of control), associates and joint ventures and change of relationships...................................................................................................................................................................................................................... 126.68 16.15 Loss on fair value of options related to subsidiaries and joint ventures....................................................................................................... — 14.69 Total................................................................................................................................................................................................................................................................ 581.54 30.84
RkJQdWJsaXNoZXIy NTE5NzY=