93 v) Net debt reconciliation (` lakhs) Particulars Liabilities from financing activities Current borrowings Non-current borrowings Total Net debt as on March 31, 2020 128.02 320.92 448.94 Interest expenses 71.98 - 71.98 Repayments (200.00) - (200.00) Transfer from non-current to current borrowings 148.55 (148.55) - Net debt as on March 31, 2021 148.55 172.37 320.92 Interest expenses 51.45 - 51.45 Repayments (200.00) - (200.00) Transfer from non-current to current borrowings 172.37 (172.37) - Net debt as on March 31, 2022 172.37 - 172.37 (` lakhs) Note 13 Lease liability As at March 31, 2022 As at March 31, 2021 Current Non-current Current Non-current a) Lease liability1 - - - 0.87 - - - 0.87 1Refer Note 27.10 for disclosures of lease liability. (` lakhs) Note 14 Provisions As at March 31, 2022 As at March 31, 2021 Current Non-current Current Non-current a) Provision for compensated absences 1.59 8.88 0.75 5.51 1.59 8.88 0.75 5.51 The compensated absences cover the liability for earned leave. Out of the total amount disclosed above, the amount of ` 1.59 lakhs (March 31, 2021: ` 0.75 lakhs) is presented as current, since the Company does not have an unconditional right to defer settlement for any of these obligations. However, based on past experience, the Company does not expect all employees to take the full amount of accrued leave or require payment within the next 12 months.
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