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(gain)/loss (net) -1971900000.00 Other expenses 137584600000.00 Product development/Engineering expenses 10093100000.00 Amount transferred to capital and other accounts -129288000000.00 Foreign exchange (gain)/loss (net) 563200000.00 Other expenses 421880500000.00 Product development/Engineering expenses 29020300000.00 (a) Commercial Vehicle 85982100000.00 (b) Passenger Vehicle 27413200000.00 (c) Corporate/Unallocable 1162900000.00 - Jaguar and Land Rover 587518900000.00 - Tata and other brands vehicles 0.00 - Tata and other brands vehicles - Assets held for sale 0.00 - Vehicle Financing 10812700000.00 - Vehicle Financing - Assets held for sale 0.00 Assets classified as held for sale 0.00 Less: Inter segment eliminations 0.00 Less: Intra segment eliminations -626600000.00 Others 7658100000.00 (a) Commercial Vehicle 283902800000.00 (b) Passenger Vehicle 79858900000.00 (c) Corporate/Unallocable 1908900000.00 - Jaguar and Land Rover 1574787300000.00 - Tata and other brands vehicles 0.00 - 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