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Investments (Tables) | 12 Months Ended
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Mar. 31, 2016
Credit Substitutes |
Available for Sale Securities Amortized Cost and Fair Value | The fair values of credit substitutes by type of instrument as of March 31, 2015 and March 31, 2016 were as follows:
|  | As of March 31, |
|  | 2015 |  |  | 2016 |
|  | Amortized Cost |  |  | Fair Value |  |  | Amortized Cost |  |  | Fair Value |
|  | (In millions) |
Available for sale credit substitute securities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Debentures |  | Rs. | 14,631.2 |  |  | Rs. | 14,860.3 |  |  | Rs. | 39,028.0 |  |  | Rs. | 39,234.6 |
Commercial paper |  |  | 180,361.2 |  |  |  | 180,198.6 |  |  |  | 258,126.7 |  |  |  | 258,006.4 |
Total |  | Rs. | 194,992.4 |  |  | Rs. | 195,058.9 |  |  | Rs. | 297,154.7 |  |  | Rs. | 297,241.0 |
|  |  |  |  |  |  |  |  |  | US$ | 4,485.4 |  |  | US$ | 4,486.7 |
Held for Trading |
Portfolio of Trading Securities or Held for Trading Securities Amortized Cost Fair Value | The portfolio of trading securities as of March 31, 2015 and March 31, 2016 was as follows:
|  | As of March 31, 2015 |
|  | Amortized Cost |  |  | Gross Unrealized Gains |  |  | Gross Unrealized Losses |  |  | Fair Value |
|  | (In millions) |
Government of India securities |  | Rs. | 60,239.5 |  |  | Rs. | 53.5 |  |  | Rs. | 0.2 |  |  | Rs. | 60,292.8 |
Other corporate/financial institution securities |  |  | 1,000.0 |  |  |  | — |  |  |  | — |  |  |  | 1,000.0 |
Total |  | Rs. | 61,239.5 |  |  | Rs. | 53.5 |  |  | Rs. | 0.2 |  |  | Rs. | 61,292.8 |
|  | As of March 31, 2016 |
|  | Amortized Cost |  |  | Gross Unrealized Gains |  |  | Gross Unrealized Losses |  |  | Fair Value |
|  | (In millions) |
Government of India securities |  | Rs. | 56,954.3 |  |  | Rs. | 41.9 |  |  | Rs. | — |  |  | Rs. | 56,996.2 |
Other corporate/financial institution securities |  |  | 14,749.1 |  |  |  | 115.6 |  |  |  | — |  |  |  | 14,864.7 |
Total |  | Rs. | 71,703.4 |  |  | Rs. | 157.5 |  |  | Rs. | — |  |  | Rs. | 71,860.9 |
Total |  | US$ | 1,082.3 |  |  | US$ | 2.4 |  |  | US$ | — |  |  | US$ | 1,084.7 |
Available-for-Sale Securities |
Available for Sale Securities Amortized Cost and Fair Value | The portfolio of available for sale securities as of March 31, 2015 and March 31, 2016 was as follows:
|  | As of March 31, 2015 |
|  | Amortized Cost |  |  | Gross Unrealized Gains |  |  | Gross Unrealized Losses |  |  | Fair Value |
|  | (In millions) |
Government of India securities |  | Rs. | 1,151,520.7 |  |  | Rs. | 13,843.3 |  |  | Rs. | 1,242.7 |  |  | Rs. | 1,164,121.3 |
State government securities |  |  | 54,134.6 |  |  |  | 2,074.4 |  |  |  | — |  |  |  | 56,209.0 |
Credit substitutes (see note 8) |  |  | 194,992.4 |  |  |  | 243.9 |  |  |  | 177.4 |  |  |  | 195,058.9 |
Other corporate/financial institution bonds |  |  | 6,555.1 |  |  |  | 83.3 |  |  |  | 1.5 |  |  |  | 6,636.9 |
Certificate of Deposit |  |  | 56,300.2 |  |  |  | 85.4 |  |  |  | — |  |  |  | 56,385.6 |
Debt securities, other than asset and mortgage-backed securities |  |  | 1,463,503.0 |  |  |  | 16,330.3 |  |  |  | 1,421.6 |  |  |  | 1,478,411.7 |
Mortgage-backed securities |  |  | 1,282.0 |  |  |  | 50.1 |  |  |  | — |  |  |  | 1,332.1 |
Asset-backed securities |  |  | 23,512.3 |  |  |  | 223.2 |  |  |  | 452.2 |  |  |  | 23,283.3 |
Other securities (including mutual fund units) |  |  | 788.1 |  |  |  | 597.9 |  |  |  | 0.3 |  |  |  | 1,385.7 |
Total |  | Rs. | 1,489,085.4 |  |  | Rs. | 17,201.5 |  |  | Rs. | 1,874.1 |  |  | Rs. | 1,504,412.8 |
Securities with gross unrealized losses |  |  |  |  |  |  |  |  |  |  |  |  |  | Rs. | 469,004.0 |
Securities with gross unrealized gains |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 1,035,408.8 |
|  |  |  |  |  |  |  |  |  |  |  |  |  | Rs. | 1,504,412.8 |
|  | As of March 31, 2016 |
|  | Amortized Cost |  |  | Gross Unrealized Gains |  |  | Gross Unrealized Losses |  |  | Fair Value |
|  | (In millions) |
Government of India securities |  | Rs. | 1,443,404.6 |  |  | Rs. | 12,828.9 |  |  | Rs. | 168.0 |  |  | Rs. | 1,456,065.5 |
State government securities |  |  | 92,613.3 |  |  |  | 3,149.3 |  |  |  | — |  |  |  | 95,762.6 |
Credit substitutes (see note 8) |  |  | 297,154.7 |  |  |  | 318.2 |  |  |  | 231.9 |  |  |  | 297,241.0 |
Other corporate/financial institution bonds |  |  | 8,541.9 |  |  |  | 17.6 |  |  |  | 3.5 |  |  |  | 8,556.0 |
Debt securities, other than asset and mortgage-backed securities |  |  | 1,841,714.5 |  |  |  | 16,314.0 |  |  |  | 403.4 |  |  |  | 1,857,625.1 |
Mortgage-backed securities |  |  | 651.4 |  |  |  | 17.6 |  |  |  | 1.3 |  |  |  | 667.7 |
Asset-backed securities |  |  | 19,417.4 |  |  |  | 191.9 |  |  |  | 429.5 |  |  |  | 19,179.8 |
Other securities (including mutual fund units) |  |  | 767.6 |  |  |  | 444.2 |  |  |  | — |  |  |  | 1,211.8 |
Total |  | Rs. | 1,862,550.9 |  |  | Rs. | 16,967.7 |  |  | Rs. | 834.2 |  |  | Rs. | 1,878,684.4 |
Total |  | US$ | 28,114.0 |  |  | US$ | 256.1 |  |  | US$ | 12.6 |  |  | US$ | 28,357.5 |
Securities with gross unrealized losses |  |  |  |  |  |  |  |  |  |  |  |  |  | Rs. | 304,916.5 |
Securities with gross unrealized gains |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 1,573,767.9 |
|  |  |  |  |  |  |  |  |  |  |  |  |  | Rs. | 1,878,684.4 |
|  |  |  |  |  |  |  |  |  |  |  |  |  | US$ | 28,357.5 |
Unrealized loss position investments | The gross unrealized losses and fair value of available for sale securities at March 31, 2015 was as follows:
|  | As of March 31, 2015 |  |  |  |  |  |  |
|  | Less Than 12 Months |  |  | 12 Months or Greater |  |  | Total |
|  | Fair Value |  |  | Unrealized Losses |  |  | Fair Value |  |  | Unrealized Losses |  |  | Fair Value |  |  | Unrealized Losses |
|  |  |  |  |  |  |  | (In millions) |  |  |  |  |  |  |
Government of India securities |  | Rs. | 10,602.4 |  |  | Rs. | 37.9 |  |  | Rs. | 277,465.1 |  |  | Rs. | 1,204.8 |  |  | Rs. | 288,067.5 |  |  | Rs. | 1,242.7 |
State government securities |  |  | — |  |  |  | — |  |  |  | 7.5 |  |  |  | — |  |  |  | 7.5 |  |  |  | — |
Credit substitutes (see note 8) |  |  | 158,859.4 |  |  |  | 177.4 |  |  |  | — |  |  |  | — |  |  |  | 158,859.4 |  |  |  | 177.4 |
Other corporate/financial institution bonds |  |  | 1,339.6 |  |  |  | 1.5 |  |  |  | — |  |  |  | — |  |  |  | 1,339.6 |  |  |  | 1.5 |
Debt securities, other than asset and mortgage-backed securities |  |  | 170,801.4 |  |  |  | 216.8 |  |  |  | 277,472.6 |  |  |  | 1,204.8 |  |  |  | 448,274.0 |  |  |  | 1,421.6 |
Mortgage-backed securities |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Asset-backed securities |  |  | 20,727.1 |  |  |  | 452.2 |  |  |  | — |  |  |  | — |  |  |  | 20,727.1 |  |  |  | 452.2 |
Other securities |  |  | 2.9 |  |  |  | 0.3 |  |  |  | — |  |  |  | — |  |  |  | 2.9 |  |  |  | 0.3 |
Total |  | Rs. | 191,531.4 |  |  | Rs. | 669.3 |  |  | Rs. | 277,472.6 |  |  | Rs. | 1,204.8 |  |  | Rs. | 469,004.0 |  |  | Rs. | 1,874.1 |
The gross unrealized losses and fair value of available for sale securities at March 31, 2016 was as follows:
|  | As of March 31, 2016 |  |  |  |  |  |  |
|  | Less Than 12 Months |  |  | 12 Months or Greater |  |  | Total |
|  | Fair Value |  |  | Unrealized Losses |  |  | Fair Value |  |  | Unrealized Losses |  |  | Fair Value |  |  | Unrealized Losses |
|  |  |  |  |  |  |  | (In millions) |  |  |  |  |  |  |
Government of India securities |  | Rs. | 40,363.1 |  |  | Rs. | 16.1 |  |  | Rs. | 27,683.1 |  |  | Rs. | 151.9 |  |  | Rs. | 68,046.2 |  |  | Rs. | 168.0 |
Credit substitutes (see note 8) |  |  | 213,878.3 |  |  |  | 231.4 |  |  |  | 749.6 |  |  |  | 0.5 |  |  |  | 214,627.9 |  |  |  | 231.9 |
Other corporate/financial institution bonds |  |  | 1,393.4 |  |  |  | 2.6 |  |  |  | 2,287.9 |  |  |  | 0.9 |  |  |  | 3,681.3 |  |  |  | 3.5 |
Debt securities, other than asset and mortgage-backed securities |  |  | 255,634.8 |  |  |  | 250.1 |  |  |  | 30,720.6 |  |  |  | 153.3 |  |  |  | 286,355.4 |  |  |  | 403.4 |
Mortgage-backed securities |  |  | 87.6 |  |  |  | 1.3 |  |  |  | — |  |  |  | — |  |  |  | 87.6 |  |  |  | 1.3 |
Asset-backed securities |  |  | 18,473.5 |  |  |  | 429.5 |  |  |  | — |  |  |  | — |  |  |  | 18,473.5 |  |  |  | 429.5 |
Total |  | Rs. | 274,195.9 |  |  | Rs. | 680.9 |  |  | Rs. | 30,720.6 |  |  | Rs. | 153.3 |  |  | Rs. | 304,916.5 |  |  | Rs. | 834.2 |
Total |  | US$ | 4,138.8 |  |  | US$ | 10.3 |  |  | US$ | 463.7 |  |  | US$ | 2.3 |  |  | US$ | 4,602.5 |  |  | US$ | 12.6 |
Realized Investment Gains Losses Net | Gross realized gains and gross realized losses from sale of available for sale securities and dividends and interest on such securities are set out below:
|  | Fiscal year ended March 31, |
|  | 2014 |  |  | 2015 |  |  | 2016 |  |  | 2016 |
|  | (In millions) |
Gross realized gains on sale |  | Rs. | 2,378.8 |  |  | Rs. | 5,484.3 |  |  | Rs. | 5,942.0 |  |  | US$ | 89.7 |
Gross realized losses on sale |  |  | (623.1 | ) |  |  | (316.4 | ) |  |  | (296.0 | ) |  |  | (4.5 | )
Realized gains (losses), net |  |  | 1,755.7 |  |  |  | 5,167.9 |  |  |  | 5,646.0 |  |  |  | 85.2 |
Dividends and interest |  |  | 77,497.1 |  |  |  | 94,129.1 |  |  |  | 136,062.4 |  |  |  | 2,053.8 |
Total |  | Rs. | 79,252.8 |  |  | Rs. | 99,297.0 |  |  | Rs. | 141,708.4 |  |  | US$ | 2,139.0 |
Available-for-Sale Securities | Debt securities, other than asset and mortgage-backed securities |
Investments Classified by Contractual Maturity Date | The contractual residual maturity of available for sale debt securities other than asset and mortgage-backed securities as of March 31, 2016 is set out below:
|  | As of March 31, 2016 |
|  | Amortized Cost |  |  | Fair Value |  |  | Fair Value |
|  | (In millions) |
Within one year |  | Rs. | 780,914.9 |  |  | Rs. | 781,292.9 |  |  | US$ | 11,793.1 |
Over one year through five years |  |  | 302,185.8 |  |  |  | 305,623.6 |  |  |  | 4,613.2 |
Over five years through ten years |  |  | 392,881.6 |  |  |  | 400,412.7 |  |  |  | 6,044.0 |
Over ten years |  |  | 365,732.2 |  |  |  | 370,295.9 |  |  |  | 5,589.4 |
Total |  | Rs. | 1,841,714.5 |  |  | Rs. | 1,857,625.1 |  |  | US$ | 28,039.7 |
Available-for-Sale Securities | Asset and Mortgage Backed Securities |
Investments Classified by Contractual Maturity Date | The contractual residual maturity of available for sale mortgage-backed and asset-backed securities as of March 31, 2016 is set out below:
|  | As of March 31, 2016 |
|  | Amortized Cost |  |  | Fair Value |  |  | Fair Value |
|  | (In millions) |
Within one year |  | Rs. | 12,027.8 |  |  | Rs. | 11,824.4 |  |  | US$ | 178.5 |
Over one year through five years |  |  | 7,461.2 |  |  |  | 7,251.9 |  |  |  | 109.5 |
Over five years through ten years |  |  | 183.3 |  |  |  | 183.6 |  |  |  | 2.8 |
Over ten years |  |  | 396.5 |  |  |  | 587.6 |  |  |  | 8.9 |
Total |  | Rs. | 20,068.8 |  |  | Rs. | 19,847.5 |  |  | US$ | 299.7 |

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