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Investments (Tables)

12 Months Ended

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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-Name Accounting Standards Codification
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