Accumulated other comprehensive income

12 Months Ended

Mar. 31, 2016

20. Accumulated other comprehensive income

The below table presents the changes in accumulated other comprehensive income (OCI) after tax for the years ended March 31, 2015 and March 31, 2016.


	Available for sale securities			Foreign currency translation reserve		Total
	(In millions)
Balance, March 31, 2014	Rs.	(12,064.9	)	Rs.	474.5	Rs.	(11,590.4	)
Net unrealized gain/(loss) arising during the period		22,188.9			92.9		22,281.8
Amounts reclassified to income		135.0			—		135.0

Balance, March 31, 2015	Rs.	10,259.0		Rs.	567.4	Rs.	10,826.4


Balance, March 31, 2015	Rs.	10,259.0		Rs.	567.4	Rs.	10,826.4
Net unrealized gain/(loss) arising during the period		4,562.9			240.3		4,803.2
Amounts reclassified to income		(4,114.3	)		—		(4,114.3	)

Balance, March 31, 2016	Rs.	10,707.6		Rs.	807.7	Rs.	11,515.3

Balance, March 31, 2016	US$	161.6		US$	12.2	US$	173.8

The below table presents the reclassification out of accumulated other comprehensive income (OCI) by income line item and the related tax effect for period ended March 31, 2015 and March 31, 2016.


	As of March 31,
	2015			2016			2016
	(In millions)
Available for sale securities:

Realized (gain)/loss on sales of available for sale securities, net	Rs.	202.7		Rs.	(6,346.6	)	US$	(95.8	)
Other than temporary impairment losses on available for sale securities		1.8			54.9			0.8

Total before tax	Rs.	204.5		Rs.	(6,291.7	)	US$	(95.0	)
Income tax		(69.5	)		2,177.4			32.9

Net of tax	Rs.	135.0		Rs.	(4,114.3	)	US$	(62.1	)

- Definition

The entire disclosure for comprehensive income, which includes, but is not limited to, 1) the amount of income tax expense or benefit allocated to each component of other comprehensive income, including reclassification adjustments, 2) the reclassification adjustments for each classification of other comprehensive income and 3) the ending accumulated balances for each component of comprehensive income.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 15
-URI http://asc.fasb.org/extlink&oid=66004124&loc=d3e689-108580

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 1A
-URI http://asc.fasb.org/extlink&oid=66004124&loc=SL7669619-108580

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 12
-URI http://asc.fasb.org/extlink&oid=66004124&loc=d3e640-108580

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 17
-URI http://asc.fasb.org/extlink&oid=66004124&loc=d3e716-108580

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 16
-URI http://asc.fasb.org/extlink&oid=66004124&loc=d3e709-108580

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.3-04)
-URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187085-122770

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 11
-URI http://asc.fasb.org/extlink&oid=66004124&loc=d3e637-108580

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 14
-URI http://asc.fasb.org/extlink&oid=66004124&loc=d3e681-108580

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Reclassification Adjustments
-URI http://asc.fasb.org/extlink&oid=6522872

+ Details