Company: WIT
Filing Date: 2025-05-22
Form Type: 20-F
Source: 0000950170-25-076303
Chunk: 93

Company: WIPRO LTD
Filing Date: 2025-05-22
Form: 20-F
Item: Item 5
Chunk 93
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                                                  2,401           580                           1,821                 —                
Liability on written put options to non-controlling interests (4)             6,505                      —                  6,505                 —                
Other liabilities                                                             4,871                  3,321                  1,550                 —                
Capital commitments (5)                                                       8,719                  4,536                  1,633                 2,550            
Purchase obligations                                                         40,264                 18,635                 19,617                 2,012            

(1)For further information on currency and interest rate structures, refer to Note 14 of the Notes to Consolidated Financial Statements.
(2)Includes future cash outflow towards estimated interest on borrowings. Interest payments for long-term fixed rate debts have been calculated based on applicable rates and payment dates. Interest payments on floating rate debt have been calculated based on the payment dates and implied forward interest rates as of March 31, 2025 for each relevant debt instrument. 
(3)Includes future cash outflow toward deferred interest on lease liabilities and certain committed leases which have not yet commenced. For further information on lease liabilities, refer to Note 5 and Note 19 in the Notes to Consolidated Financial Statements.

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(4)The fair value of the contingent consideration and liability on written put options to non-controlling interests is estimated by applying the valuation techniques which include inputs relating to risk-adjusted revenue and operating profit forecast. The amount in the table above is the undiscounted fair value. 
(5)Represents contractual commitments related to capital expenditures on construction or expansion of software development facilities.

Other non-current liabilities and non-current tax liabilities in the statement of financial position include ₹ 17,119 million in respect of employee benefit obligations and certain statutory and other liabilities and ₹ 42,024 million towards uncertain tax positions, respectively. For these amounts, the timing of repayment/settlement cannot be reliably estimated or determined at present and accordingly these amounts have not been disclosed in the table above.

Off-Balance Sheet Arrangements
Performance and financial guarantees are provided by banks on behalf of the Company to the Indian government, customers and certain other agencies, as part of the banks’ line of credit arrangements. These arrangements are sometimes referred to as a form of off-balance sheet financing. Please refer to Notes 14 and 32 of the Notes to the Consolidated Financial Statements for more details.
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