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Other liabilities and provisions
12 Months Ended
Mar. 31, 2018
Text block1 [abstract]  
Other liabilities and provisions

14. Other liabilities and provisions

 

     As at March 31,  

Other liabilities

     2017        2018  
  

 

 

    

 

 

 

Non-current

     

Financial liabilities

     

Deposits and others

   853      7  
  

 

 

    

 

 

 
   853      7  

Non-Financial liabilities

     

Employee benefits obligations

   4,235      1,791  

Others

     412        2,440  

Liabilities directly associated with assets held for sale

     —          (8
  

 

 

    

 

 

 
   4,647      4,223  
  

 

 

    

 

 

 

Other non-current liabilities

   5,500      4,230  
  

 

 

    

 

 

 
     2017      2018  

Current

     

Financial liabilities

     

Deposits and others

   342      1,050  
  

 

 

    

 

 

 
   342      1,050  

Non-Financial liabilities

     

Statutory and other liabilities

   3,353      4,263  

Employee benefits obligations

     5,912        8,537  

Advance from customers

     2,394        1,901  

Others

     1,026        1,139  

Liabilities directly associated with assets held for sale

     —          (277
  

 

 

    

 

 

 
   12,685      15,563  
  

 

 

    

 

 

 

Other current liabilities

   13,027      16,613  
  

 

 

    

 

 

 

Total

   18,527      20,843  
  

 

 

    

 

 

 
     As at March 31,  

Provisions

     2017        2018  
  

 

 

    

 

 

 

Non-current

     

Provision for warranty

   4      3  
  

 

 

    

 

 

 
   4      3  

Current

     

Provision for warranty

   436      290  

Others

     834        506  
  

 

 

    

 

 

 
   1,270      796  
  

 

 

    

 

 

 
   1,274      799  
  

 

 

    

 

 

 

Provision for warranty represents cost associated with providing sales support services which are accrued at the time of recognition of revenues and are expected to be utilized over a period of 1 to 2 years. Other provisions primarily include provisions for indirect tax related contingencies and litigations. The timing of cash outflows in respect of such provision cannot be reasonably determined.

A summary of activity for provision for warranty and other provisions is as follows:

 

     As at March 31, 2017     As at March 31, 2018  
     Provision for
warranty
    Others     Total     Provision for
warranty
    Others     Total  

Balance at the beginning of the year

   402     874     1,276     440     834     1,274  

Additional provision during the year

     631       169       800       317       7       324  

Provision used during the year

     (593     (209     (802     (464     (335     (799
  

 

 

   

 

 

   

 

 

   

 

 

   

 

 

   

 

 

 

Balance at the end of the year

   440     834     1,274     293     506     799