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Financial Statements & Accounting

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Financial Statements & Accounting

Lease Liability

The obligation to make future lease payments, recognised on the balance sheet along with a corresponding right-of-use asset.

Lease Liability = Present Value of Remaining Lease Payments, discounted at the incremental borrowing rate ₹ crore Financial Statements & Accounting

Long-Term Debt

Borrowings repayable more than twelve months after the balance sheet date, such as term loans and debentures.

Debt-to-Equity Ratio = Total Debt / Shareholders' Equity ₹ crore