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Earnings per equity share | 12 Months Ended
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Mar. 31, 2017
Earnings per equity share | 29. Earnings per equity share A reconciliation of the equity shares used in the computation of basic and diluted earnings per equity share has been provided below. Potential equity shares in the nature of ESOPs with average outstanding balance of 28.4 million and nil were excluded from the calculation of diluted earnings per share for the years ended March 31, 2016 and March 31, 2017, respectively, as these were anti-dilutive.
|  | As of March 31, |
|  | 2015 |  |  | 2016 |  |  | 2017 |
Weighted average number of equity shares used in computing basic earnings per equity share |  |  | 2,423,777,245 |  |  |  | 2,517,429,120 |  |  |  | 2,544,333,609 |
Effect of potential equity shares for stock options outstanding |  |  | 23,563,558 |  |  |  | 27,938,561 |  |  |  | 31,017,917 |
Weighted average number of equity shares used in computing diluted earnings per equity share |  |  | 2,447,340,803 |  |  |  | 2,545,367,681 |  |  |  | 2,575,351,526 |
The following are reconciliations of basic and diluted earnings per equity share and earnings per ADS.
|  | Fiscal years ended March 31, |
|  | 2015 |  |  | 2016 |  |  | 2017 |  |  | 2017 |
Basic earnings per share |  | Rs. | 40.94 |  |  | Rs. | 46.84 |  |  | Rs. | 55.23 |  |  | US$ | 0.85 |
Effect of potential equity shares for stock options outstanding |  |  | 0.39 |  |  |  | 0.51 |  |  |  | 0.66 |  |  |  | 0.01 |
Diluted earnings per share |  | Rs. | 40.55 |  |  | Rs. | 46.33 |  |  | Rs. | 54.57 |  |  | US$ | 0.84 |
Basic earnings per ADS |  | Rs. | 122.82 |  |  | Rs. | 140.52 |  |  | Rs. | 165.69 |  |  | US$ | 2.55 |
Effect of potential equity shares for stock options outstanding |  |  | 1.17 |  |  |  | 1.53 |  |  |  | 1.98 |  |  |  | 0.03 |
Diluted earnings per ADS |  | Rs. | 121.65 |  |  | Rs. | 138.99 |  |  | Rs. | 163.71 |  |  | US$ | 2.52 |
Dividends Any dividends declared by the Bank are based on the profit available for distribution as reported in the statutory financial statements of the Bank prepared in accordance with Indian GAAP. Additionally, the Banking Regulation Act and related regulations require the Bank to transfer 25% of its Indian GAAP profit after tax to a non-distributable statutory reserve and to meet certain other conditions in order to pay dividends without prior RBI approval. As per the RBI guidelines, the dividend payout (excluding dividend tax) for March 31, 2017 cannot exceed 35% of net income of Rs. 145,496.4 million as calculated under Indian GAAP. Accordingly, the net income reported in these financial statements may not be fully distributable in that year. Dividends declared for the years ended March 31, 2015, March 31, 2016 and March 31, 2017 were Rs. 8.00, Rs. 9.50 and Rs. 11.0 per equity share, respectively.

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- Definition The entire disclosure for earnings per share. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -URI http://asc.fasb.org/topic&trid=2144383 + Details
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