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Loans

12 Months Ended

Mar. 31, 2017

Loans

10. Loans

Loan balances include Rs. 162,069.5 million and Rs. 187,653.3 million (US$ 2,893.7 million) as of March 31, 2016 and March 31, 2017, respectively, which have been pledged as collateral for borrowings and are therefore restricted.

Loans by facility as of March 31, 2016 and March 31, 2017 were as follows:

		As of March 31,
		2016				2017				2017
		(In millions)
Retail loans:
Auto loans		Rs.	589,010.3			Rs.	720,657.8			US$	11,112.7
Personal loans/Credit cards			626,152.2				841,806.8				12,980.8
Retail business banking			791,857.3				913,720.2				14,089.7
Commercial vehicle and construction equipment finance			369,992.4				460,365.2				7,098.9
Housing loans			318,692.0				383,866.9				5,919.3
Other retail loans			762,861.5				728,544.4				11,234.4
Subtotal		Rs.	3,458,565.7			Rs.	4,048,961.3			US$	62,435.8
Wholesale loans		Rs.	1,534,268.7			Rs.	1,939,948.4			US$	29,914.4
Gross loans			4,992,834.4				5,988,909.7				92,350.2
Less: Allowance for credit losses			57,360.1				78,496.9				1,210.5
Total		Rs.	4,935,474.3			Rs.	5,910,412.8			US$	91,139.7

The maturity of gross loans as of March 31, 2017 is set out below:

		As of March 31, 2017
		Wholesale loans				Retail loans				Total
		(In millions)
Maturity profile of loans:
Within one year		Rs.	1,057,595.8			Rs.	1,180,988.2			Rs.	2,238,584.0
Over one year through five years			689,181.5				2,521,946.3				3,211,127.8
Over five years			193,171.1				346,026.8				539,197.9
Total gross loans		Rs.	1,939,948.4			Rs.	4,048,961.3			Rs.	5,988,909.7
Total gross loans		US$	29,914.4			US$	62,435.8			US$	92,350.2

Gross loans analyzed by performance are as follows:

As of

March 31, 2016

March 31, 2017

March 31, 2017

(In millions)

Performing

Rs.

4,939,851.7

Rs.

5,905,930.0

US$

91,070.6

Impaired

52,982.7

82,979.7

1,279.6

Total gross loans

Rs.

4,992,834.4

Rs.

5,988,909.7

US$

92,350.2

The following table provides details of age analysis of loans as of March 31, 2016 and March 31, 2017.

		As of March 31, 2016
		31-90 days past due				Impaired / 91 days or more past due				Total current 1,2				Total
		(in millions)
Retail Loans
Auto loans		Rs.	3,383.3			Rs.	4,494.5			Rs.	581,132.5			Rs.	589,010.3
Personal loans/Credit card			4,228.6				4,441.6				617,482.0				626,152.2
Retail business banking			8,281.2				15,486.0				768,090.1				791,857.3
Commercial vehicle and construction equipment finance			5,146.2				5,150.7				359,695.5				369,992.4
Housing loans			62.2				1,068.6				317,561.2				318,692.0
Other retail			3,842.8				6,781.6				752,237.1				762,861.5
Wholesale loans			1,823.7				15,559.7				1,516,885.3				1,534,268.7
Total		Rs.	26,768.0			Rs.	52,982.7			Rs.	4,913,083.7			Rs.	4,992,834.4

1) Loans up to 30 days past due are considered current

2) Includes crop related agricultural loans with days past due less than 366 as they are not considered as impaired

		As of March 31, 2017
		31-90 days past due				Impaired / 91 days or more past due				Total current 1,2				Total
		(in millions)
Retail Loans
Auto loans		Rs.	3,300.4			Rs.	6,105.6			Rs.	711,251.8			Rs.	720,657.8
Personal loans/Credit card			5,305.5				6,467.4				830,033.9				841,806.8
Retail business banking			7,959.1				21,060.1				884,701.0				913,720.2
Commercial vehicle and construction equipment finance			6,098.3				6,086.6				448,180.3				460,365.2
Housing loans			47.6				1,678.2				382,141.1				383,866.9
Other retail			11,635.5				11,306.1				705,602.8				728,544.4
Wholesale loans			1,062.7				30,275.7				1,908,610.0				1,939,948.4
Total		Rs.	35,409.1			Rs.	82,979.7			Rs.	5,870,520.9			Rs.	5,988,909.7
Total		US$	546.0			US$	1,279.6			US$	90,524.6			US$	92,350.2

1) Loans up to 30 days past due are considered current

2) Includes crop related agricultural loans with days past due less than 366 as they are not considered as impaired

The Bank has a credit risk mitigating/monitoring mechanism which is comprised of target market definitions, credit approval process, post-disbursement monitoring and remedial management procedures.

For wholesale credit risk in addition to the credit approval process the Bank has an approved framework for the review and approval of credit ratings. Credit Policies and Procedures articulate credit risk strategy and thereby the approach for credit origination, approval and maintenance. The Credit Policies generally address such areas as target markets, portfolio mix, prudential exposure ceilings, concentration limits, price and non-price terms, structure of limits, approval authorities, exception reporting system, prudential accounting and provisioning norms. These are reviewed in detail at annual or more frequent intervals. To ensure adequate diversification of risk, concentration limits have been set up in terms of borrower/business group, industry and risk grading.

For retail credit the policy and approval processes are designed for the fact that the Bank has high volumes of relatively homogeneous, small value transactions in retail loans. There are product programs for each of these products, which define the target markets, credit philosophy and process, detailed underwriting criteria for evaluating individual credits, exception reporting systems and individual loan exposure caps. The quantitative parameters considered include income, residence stability, the nature of the employment/business, while the qualitative parameters include accessibility, contractibility and profile. The credit policies/product programs are based on a statistical analysis of the Bank’s experience and industry data, in combination with the judgment of the Bank’s senior officers. The Bank mines data on its borrower account behavior as well as static data regularly to monitor the portfolio performance of each product segment and use these as inputs in revising the Bank’s product programs, target market definitions and credit assessment criteria to meet the Bank’s twin objectives of combining volume growth and maintenance of asset quality.

As an integral part of the credit process, the Bank has a credit rating model appropriate to its wholesale and retail credit segments (see note 2 i). The Bank monitors credit quality within its segments based on primary credit quality indicators. This internal grading is updated at least annually.

Retail Loans

Credit quality indicator based on payment activity as of March 31, 2016 and as of March 31, 2017 is given below.

		As of March 31, 2016
		Auto loans				Personal loans/ Credit card				Retail business banking				Commercial vehicle and Construction equipment finance				Housing loans				Other retail				Total
		(In millions)
Performing		Rs.	584,515.8			Rs.	621,710.6			Rs.	776,371.3			Rs.	364,841.7			Rs.	317,623.4			Rs.	756,079.9			Rs.	3,421,142.7
Impaired			4,494.5				4,441.6				15,486.0				5,150.7				1,068.6				6,781.6				37,423.0
Total		Rs.	589,010.3			Rs.	626,152.2			Rs.	791,857.3			Rs.	369,992.4			Rs.	318,692.0			Rs.	762,861.5			Rs.	3,458,565.7
		As of March 31, 2017
		Auto loans				Personal loans/ Credit card				Retail business banking				Commercial vehicle and Construction equipment finance				Housing loans				Other retail				Total
		(In millions)
Performing		Rs.	714,552.2			Rs.	835,339.4			Rs.	892,660.1			Rs.	454,278.6			Rs.	382,188.7			Rs.	717,238.3			Rs.	3,996,257.3
Impaired			6,105.6				6,467.4				21,060.1				6,086.6				1,678.2				11,306.1				52,704.0
Total		Rs.	720,657.8			Rs.	841,806.8			Rs.	913,720.2			Rs.	460,365.2			Rs.	383,866.9			Rs.	728,544.4			Rs.	4,048,961.3
Total		US$	11,112.7			US$	12,980.8			US$	14,089.7			US$	7,098.9			US$	5,919.3			US$	11,234.4			US$	62,435.8

Wholesale Loans

The Bank has in place a process of grading each borrower according to its financial health and the performance of its business and each borrower is graded as pass/labeled/impaired. Wholesale loans that are not impaired are disclosed as pass or labeled and considered to be performing. Labeled loans are those with evidence of weakness where such exposures indicate deteriorating trends which if not corrected could adversely impact repayment of the obligations. The Bank’s model assesses the overall risk over four major categories – industry risk, business risk, management risk and financial risk. The inputs in each of the categories are combined to provide an aggregate numerical rating, which is a function of the aggregate weighted scores based on the assessment under each of these four risk categories.

		As of March 31,
		2016				2017				2017
		(In millions)
Credit quality indicators-Internally assigned grade and payment activity
Pass		Rs.	1,517,064.5			Rs.	1,893,736.5			US$	29,201.8
Labeled			1,644.5				15,936.2				245.7
Impaired			15,559.7				30,275.7				466.9
Total		Rs.	1,534,268.7			Rs.	1,939,948.4			US$	29,914.4

Impaired loans are those for which the Bank believes that it is probable that it will not collect all amounts due according to the original contractual terms of the loans and includes troubled debt restructuring. The following table provides details of impaired loans as of March 31, 2016 and March 31, 2017.

		As of March 31, 2016
		Recorded investments				Unpaid principal balance				Related specific allowance				Average recorded investments				Finance receivable on non-accrual status
		(In millions)
Retail Loans
Auto loans		Rs.	4,494.5			Rs.	4,494.5			Rs.	2,101.1			Rs.	3,606.6			Rs.	4,494.5
Personal loans/Credit card			4,441.6				4,441.6				2,638.6				3,545.0				4,441.6
Retail business banking			15,486.0				15,486.0				10,617.5				12,749.3				15,485.5
Commercial vehicle and construction equipment finance			5,150.7				5,150.7				3,876.7				5,355.1				5,150.7
Housing loans			1,068.6				1,068.6				410.4				655.7				1,068.6
Other retail			6,781.6				6,781.6				3,950.4				5,717.6				6,781.6
Wholesale loans			15,559.7				15,559.7				7,413.4				14,524.7				11,268.9
Total		Rs.	52,982.7			Rs.	52,982.7			Rs.	31,008.1			Rs.	46,154.0			Rs.	48,691.4

		As of March 31, 2017
		Recorded investments				Unpaid principal balance				Related specific allowance				Average recorded investments				Finance receivable on non-accrual status
		(In millions)
Retail Loans
Auto loans		Rs.	6,105.6			Rs.	6,105.6			Rs.	2,792.9			Rs.	5,300.1			Rs.	6,105.6
Personal loans/Credit card			6,467.4				6,467.4				4,040.0				5,454.5				6,467.4
Retail business banking			21,060.1				21,060.1				15,278.4				18,273.1				21,060.1
Commercial vehicle and construction equipment finance			6,086.6				6,086.6				4,398.5				5,618.7				6,086.6
Housing loans			1,678.2				1,678.2				739.3				1,373.4				1,678.2
Other retail			11,306.1				11,306.1				6,767.5				9,043.9				11,306.1
Wholesale loans			30,275.7				30,275.7				11,713.5				22,917.7				30,275.7
Total		Rs.	82,979.7			Rs.	82,979.7			Rs.	45,730.1			Rs.	67,981.4			Rs.	82,979.7
Total		US$	1,279.6			US$	1,279.6			US$	705.2			US$	1,048.3			US$	1,279.6

Impaired loans by industry as of March 31, 2016 and March 31, 2017 are as follows:

		As of March 31, 2016
		(In millions)
Gross impaired loans by industry:
—Agriculture and Allied Activities		Rs.	7,397.1
—Iron & Steel			4,712.7
—Wholesale Trade			4,671.8
—Consumer Loans*			3,818.7
—Real estate & Property services			3,559.2
—Construction and Developers (Infrastructure)			2,991.7
—Others (none greater than 5% of impaired loans)			25,831.5
Total		Rs.	52,982.7

		As of March 31, 2017
		(In millions)
Gross impaired loans by industry:
—Wholesale Trade- Consumer Goods		Rs.	15,722.9			US$	242.5
—Consumer Loans*			10,760.3				165.9
—Iron & Steel			4,499.4				69.4
—Agriculture Production—Food			4,217.1				65.0
—Others (none greater than 5% of impaired loans)			47,780.0				736.8
Total		Rs.	82,979.7			US$	1,279.6

* Primarily includes retail loans such as personal loans, auto loans and from fiscal 2017 also includes credit card receivables and housing loans.

Summary information relating to impaired loans during the year ended March 31, 2015, March 31, 2016 and March 31, 2017 is as follows:

		Fiscal Year ended March 31,
		2015				2016				2017				2017
		(In millions)
Average impaired loans, net of allowance		Rs.	11,826.6			Rs.	18,295.2			Rs.	29,612.1			US$	456.6
Interest income recognized on impaired loans		Rs.	1,898.0			Rs.	2,848.5			Rs.	3,472.7			US$	53.5

Allowance for credit losses as of March 31, 2015 are as follows:

		As of March 31, 2015
		Specific																												Unallocated
		Retail
		Auto loans				Personal Loans/ Credit card				Retail business banking				Commercial vehicle and Construction equipment finance				Housing loans				Other retail				Wholesale				Retail				Wholesale				Total
		(In millions)
Allowance for credit losses, beginning of the period		Rs.	796.1			Rs.	1,267.3			Rs.	5,598.1			Rs.	3,472.9			Rs.	116.7			Rs.	2,082.0			Rs.	7,316.1			Rs.	19,225.5			Rs.	2,738.5			Rs.	42,613.2
Write-offs			(2,858.9	)			(7,418.1	)			(380.8	)			(4,327.8	)			(9.2	)			(1,328.8	)			(3,480.4	)											(19,804.0	)
Net allowance for credit losses*			3,288.8				7,784.8				1,888.3				4,485.5				19.9				2,148.4				4,248.1				151.2				509.9				24,524.9
Allowance for credit losses, end of the period		Rs.	1,226.0			Rs.	1,634.0			Rs.	7,105.6			Rs.	3,630.6			Rs.	127.4			Rs.	2,901.6			Rs.	8,083.8			Rs.	19,376.7			Rs.	3,248.4			Rs.	47,334.1
Allowance for credit losses:
Allowance individually evaluated for impairment		Rs.	—			Rs.	—			Rs.	—			Rs.	—			Rs.	—			Rs.	—			Rs.	8,083.8			Rs.	—			Rs.	—			Rs.	8,083.8
Allowance collectively evaluated for impairment			1,226.0				1,634.0				7,105.6				3,630.6				127.4				2,901.6				—				19,376.7				3,248.4				39,250.3
Loans:
Loans individually evaluated for impairment			—				—				—				—				—				—				13,489.6				—				—				13,489.6
Loans collectively evaluated for impairment			2,718.7				2,648.4				10,012.5				5,559.4				242.7				4,653.5				—				2,695,153.3				1,208,971.0				3,929,959.5

* Net allowances for credit losses charged to expense does not include the recoveries against write-off cases amounting to Rs 7,524.7 million.

Allowance for credit losses as of March 31, 2016 are as follows:

		As of March 31, 2016
		Specific																												Unallocated
		Retail
		Auto loans				Personal Loans/ Credit card				Retail business banking				Commercial vehicle and Construction equipment finance				Housing loans				Other retail				Wholesale				Retail				Wholesale				Total
		(In millions)
Allowance for credit losses, beginning of the period		Rs.	1,226.0			Rs.	1,634.0			Rs.	7,105.6			Rs.	3,630.6			Rs.	127.4			Rs.	2,901.6			Rs.	8,083.8			Rs.	19,376.7			Rs.	3,248.4			Rs.	47,334.1
Write-offs			(3,581.4	)			(8,296.6	)			(686.1	)			(3,065.1	)			(29.0	)			(1,818.4	)			(2,742.0	)											(20,218.6	)
Net allowance for credit losses*			4,456.5				9,301.2				4,198.0				3,311.2				312.0				2,867.2				2,071.6				3,171.9				555.0				30,244.6
Allowance for credit losses, end of the period		Rs.	2,101.1			Rs.	2,638.6			Rs.	10,617.5			Rs.	3,876.7			Rs.	410.4			Rs.	3,950.4			Rs.	7,413.4			Rs.	22,548.6			Rs.	3,803.4			Rs.	57,360.1
Allowance for credit losses:
Allowance individually evaluated for impairment		Rs.	—			Rs.	—			Rs.	—			Rs.	—			Rs.	—			Rs.	—			Rs.	7,413.4			Rs.	—			Rs.	—			Rs.	7,413.4
Allowance collectively evaluated for impairment			2,101.1				2,638.6				10,617.5				3,876.7				410.4				3,950.4				—				22,548.6				3,803.4				49,946.7
Loans:
Loans individually evaluated for impairment			—				—				—				—				—				—				15,559.7				—				—				15,559.7
Loans collectively evaluated for impairment			4,494.5				4,441.6				15,486.0				5,150.7				1,068.6				6,781.6				—				3,421,142.7				1,518,709.0				4,977,274.7

* Net allowances for credit losses charged to expense does not include the recoveries against write-off cases amounting to Rs 8,713.3 million.

Allowance for credit losses as of March 31, 2017 are as follows:

		As of March 31, 2017
		Specific																												Unallocated
		Retail
		Auto loans				Personal Loans/ Credit card				Retail business banking				Commercial vehicle and Construction equipment finance				Housing loans				Other retail				Wholesale				Retail				Wholesale				Total				Total
		(In millions)
Allowance for credit losses, beginning of the period		Rs.	2,101.1			Rs.	2,638.6			Rs.	10,617.5			Rs.	3,876.7			Rs.	410.4			Rs.	3,950.4			Rs.	7,413.4			Rs.	22,548.6			Rs.	3,803.4			Rs.	57,360.1			US$	884.5
Write-offs			(5,155.0	)			(11,639.3	)			(1,453.4	)			(3,227.4	)			(32.9	)			(2,793.5	)			(2,261.7	)			—				—				(26,563.2	)			(409.6	)
Net allowance for credit losses*			5,846.8				13,040.7				6,114.3				3,749.2				361.8				5,610.6				6,561.8				5,562.0				852.8				47,700.0				735.6
Allowance for credit losses, end of the period		Rs.	2,792.9			Rs.	4,040.0			Rs.	15,278.4			Rs.	4,398.5			Rs.	739.3			Rs.	6,767.5			Rs.	11,713.5			Rs.	28,110.6			Rs.	4,656.2			Rs.	78,496.9			US$	1,210.5
Allowance for credit losses:
Allowance individually evaluated for impairment		Rs.	—			Rs.	—			Rs.	—			Rs.	—			Rs.	—			Rs.	—			Rs.	11,713.5			Rs.	—			Rs.	—			Rs.	11,713.5			US$	180.7
Allowance collectively evaluated for impairment			2,792.9				4,040.0				15,278.4				4,398.5				739.3				6,767.5				—				28,110.6				4,656.2				66,783.4				1,029.8
Loans:
Loans individually evaluated for impairment			—				—				—				—				—				—				30,275.7				—				—				30,275.7				466.9
Loans collectively evaluated for impairment			6,105.6				6,467.4				21,060.1				6,086.6				1,678.2				11,306.1				—				3,996,257.3				1,909,672.7				5,958,634.0				91,883.3

* Net allowances for credit losses charged to expense does not include the recoveries against write-off cases amounting to Rs 9,748.6 million (US$ 150.2)

The unallocated allowance is assessed at each period end and the increase/(decrease) as the case may be is recorded in the income statement under allowances for credit losses. There is no transfer of amounts to or from the unallocated category to the specific category.

Troubled debt restructuring (TDR)

When the Bank grants concession, for economic or legal reasons related to a borrower’s financial difficulties, for other than an insignificant period of time, the related loan is classified as a TDR. Concessions could include a reduction in the interest rate below current market rates, payment extensions, forgiveness of principal, forbearance or other actions intended to maximize collection. Loans, for which the terms have been modified, and for which the borrower is experiencing financial difficulties, are considered TDRs. On restructuring, the loans are re-measured to reflect the impact, if any, on projected cash flows resulting from the modified terms. Modification may have little or no impact on the allowance established for the loan if there was no forgiveness of the principal and the interest was not decreased. A charge off may be recorded at the time of restructuring if a portion of the loan is deemed to be uncollectible.

The following table summarizes the Bank’s TDR modifications during the year ended March 31, 2016 and March 31, 2017 presented by primary modification type and includes the financial effects of these modifications.

		Fiscal year ended March 31, 2016
		Carrying value				TDRs involving changes in the amount of principal payments (1)				TDRs involving changes in the amount of interest payments (2)				TDRs involving changes in the amount of both principal and interest payments				Balance of principal forgiven				Net P&L impact (3)
		(In millions)
Retail Loans
Retail business banking		Rs.	19.0			Rs.	—			Rs.	19.0			Rs.	—			Rs.	—			Rs.	0.1
Commercial vehicle and construction equipment finance			67.0				—				67.0				—				—				17.0
Wholesale loans			38.0				—				38.0				—				—				23.1
Total(4)		Rs.	124.0			Rs.	—			Rs.	124.0			Rs.	—			Rs.	—			Rs.	40.2

(1) TDRs involving changes in the amount of principal payment may include principal forgiveness or deferral of periodic and/or final principal payments.

(2) TDRs involving changes in the amount of interest payments may involve a reduction in interest rate.

(3) Balances reflect charge-offs and/or allowance for credit losses and/or income not recognized/deferred

(4) TDR modification during the year ended March 31, 2016 comprised of three cases.

		Fiscal year ended March 31, 2017
		Carrying value				TDRs involving changes in the amount of principal payments (1)				TDRs involving changes in the amount of interest payments (2)				TDRs involving changes in the amount of both principal and interest payments				Balance of principal forgiven				Net P&L impact (3)
		(In millions)
Retail Loans
Retail business banking		Rs.	—			Rs.	—			Rs.	—			Rs.	—			Rs.	—			Rs.	—
Commercial vehicle and construction equipment finance			—				—				—				—				—				—
Wholesale loans			12,747.5				—				—				12,747.5				—				1,278.4
Total(4)		Rs.	12,747.5			Rs.	—			Rs.	—			Rs.	12,747.5			Rs.	—			Rs.	1,278.4
Total(4)		US$	196.6			US$	—			US$	—			US$	196.6			US$	—			US$	19.7

(1) TDRs involving changes in the amount of principal payment may include principal forgiveness or deferral of periodic and/or final principal payments.

(2) TDRs involving changes in the amount of interest payments may involve a reduction in interest rate.

(3) Balances reflect charge-offs and/or allowance for credit losses and/or income not recognized/deferred

(4) TDR modification during the year ended March 31, 2017 comprised of one case.

The table below summarizes TDRs that have defaulted in the current period within 12 months of their modification date. The defaulted TDRs are based on a payment default definition of 90 days past due.

		As of March 31, 2017
		recorded investments
		(In millions)
Retail loans
Retail business banking		Rs.	17.3
Commercial vehicle and construction equipment finance			45.4
Wholesale loans			40.5
Total		Rs.	103.2
Total		US$	1.6

Interest on loans by facility are as follows:

		Fiscal years ended March 31,
		2015				2016				2017				2017
		(In millions)
Wholesale loans		Rs.	105,465.8			Rs.	116,589.2			Rs.	134,543.1			US$	2,074.7
Retail loans			282,798.9				354,229.3				418,143.7				6,447.8
Total		Rs.	388,264.7			Rs.	470,818.5			Rs.	552,686.8			US$	8,522.5

X

- Definition

The entire disclosure for claims held for amounts due a entity, excluding financing receivables. Examples include, but are not limited to, trade accounts receivables, notes receivables, loans receivables. Includes disclosure for allowance for credit losses.

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