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24. Provisions

Non-current

	As of
	31 March 2025 $m	31 March 2024 $m
Provision for defined benefit obligations	14	12
Provision for other long-term employee benefits	9	8
Asset retirement obligations¹	2	2
Total	25	22

Current

	As of
	31 March 2025 $m	31 March 2024 $m
1 The amount of future cash outflows to meet the asset retirement obligations are subject to inherent uncertainties due to limited availability of information on the amount of cost to be incurred in future.
Provision for short-term employee benefits payable	48	45
Provision for sub judice matters	45	19
Provision for defined benefit obligations	13	10
Provision for other long- term employee benefits	5	4
Total	111	78

The movement of provision for sub judice matters is as given below:

	For the year ended 31 March 2025
	Indirect tax cases $m	Legal and regulatory cases $m	Total $m
Opening balance	7	12	19
Additions during the year	7	21	28
Reversal during the year	(0)	(0)	(0)
Utilised/settled during the year	(1)	(1)	(2)
Closing balance	13	32	45

	For the year ended 31 March 2024
	Indirect tax cases $m	Legal and regulatory cases $m	Total $m
Opening balance	11	19	30
Additions during the year	3	2	5
Reversal during the year	(2)	(1)	(3)
Utilised/settled during the year	(5)	(8)	(13)
Closing balance	7	12	19

For details of contingent liabilities, refer to note 28.