27. Provisions

As of

31 March 2026

$m

31 March 2025

$m

Asset retirement obligations1

2

2

Total

2

2

As of

31 March 2026

$m

31 March 2025

$m

Provision for sub-judice matters

35

45

Total

35

45

For the year ended 31 March 2026

Indirect
tax cases

$m

Legal and

regulatory cases

$m

Total

$m

Opening balance

13

32

45

Additions during the year

5

18

23

Reversal during the year

(1)

(1)

Utilised/settled during the year

(1)

(31)

(32)

Closing balance

17

18

35

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