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Fair value measurement (Tables)

12 Months Ended

Mar. 31, 2017

Information about Changes in Fair Value of Level 3 Assets Pertaining to Instruments Carried at Fair Value

The following table summarizes, certain additional information about changes in the fair value of Level 3 assets pertaining to instruments carried at fair value for the year ended March 31, 2016 and March 31, 2017:

Particulars		As of March 31, 2016
		(in millions)
Beginning balance at April 1, 2015		Rs.	16,249.4
Total gains or losses (realized/unrealized)
-Included in net income			—
-Included in other comprehensive income			(70.3	)
Purchases/additions			4,575.8
Sales			—
Issuances			—
Settlements			(3746.8	)
Transfers in Level 3			—
Transfers out of Level 3			—
Foreign currency translation adjustment			—
Ending balance at March 31, 2016		Rs.	17,008.1
Total amount of gains or (losses) included in net income attributable to change in unrealized gains or (losses) relating to assets still held at reporting date		Rs	—

Particulars		As of March 31, 2017
		(in millions)
Beginning balance at April 1, 2016		Rs.	17,008.1
Total gains or losses (realized/unrealized)
-Included in net income			—
-Included in other comprehensive income			115.8
Purchases/additions			19,233.1
Sales			—
Issuances			—
Settlements			(14,457.9	)
Transfers in Level 3			—
Transfers out of Level 3			—
Foreign currency translation adjustment			—
Ending balance at March 31, 2017		Rs.	21,899.1
Total amount of gains or (losses) included in net income attributable to change in unrealized gains or (losses) relating to assets still held at reporting date		Rs	—

Investments

Fair Value Measured on Recurring Basis

The following table summarizes investments measured at fair value excluding investments carried at cost of Rs. 708.8 million on a recurring basis as of March 31, 2016, segregated by the level of the valuation inputs within the fair value hierarchy utilized to measure fair value:

		Fair Value Measurements Using
Particulars		Total				Quoted prices in active markets for identical assets (Level 1)				Significant other observable inputs (Level 2)				Significant unobservable inputs (Level 3)
						(In millions)
Trading account securities		Rs.	71,860.9			Rs.	4,850.7			Rs.	67,010.2			Rs.	—
Securities Available-for-Sale			1,877,975.6				44,045.7				1,816,921.8				17,008.1
Total		Rs.	1,949,836.5			Rs.	48,896.4			Rs.	1,883,932.0			Rs.	17,008.1

The following table summarizes investments measured at fair value excluding investments carried at cost of Rs.708.2 million (US$ 10.9 million) on a recurring basis as of March 31, 2017, segregated by the level of the valuation inputs within the fair value hierarchy utilized to measure fair value:

		Fair Value Measurements Using
Particulars		Total				Quoted prices in active markets for identical assets (Level 1)				Significant other observable inputs (Level 2)				Significant unobservable inputs (Level 3)
						(In millions)
Trading account securities		Rs.	35,363.7			Rs.	4.8			Rs.	35,358.9			Rs.	—
Securities Available-for-Sale			2,110,677.4				8,198.7				2,080,579.6				21,899.1
Total		Rs.	2,146,041.1			Rs.	8,203.5			Rs.	2,115,938.5			Rs.	21,899.1
Total		US$	33,092.4			US$	126.5			US$	32,628.2			US$	337.7

Derivative

Fair Value Measured on Recurring Basis

The following table summarizes derivative instruments measured at fair value on a recurring basis as of March 31, 2016, segregated by the level of the valuation inputs within the fair value hierarchy utilized to measure fair value:

Fair Value Measurements Using

Particulars

Total

Quoted prices in active markets for identical assets (Level 1)

Significant other observable inputs (Level 2)

Significant unobservable inputs (Level 3)

(In millions)

Derivative assets

Rs.

85,223.0

Rs.

—

Rs.

85,223.0

Rs.

—

Derivative liabilities

Rs.

78,582.4

Rs.

—

Rs.

78,582.4

Rs.

—

The following table summarizes derivative instruments measured at fair value on a recurring basis as of March 31, 2017, segregated by the level of the valuation inputs within the fair value hierarchy utilized to measure fair value:

Fair Value Measurements Using

Particulars

Total

Quoted prices in active markets for identical assets (Level 1)

Significant other observable inputs (Level 2)

Significant unobservable inputs (Level 3)

(In millions)

Derivative assets

Rs.

139,217.1

Rs.

—

Rs.

139,217.1

Rs.

—

Derivative liabilities

Rs.

145,060.5

Rs.

—

Rs.

145,060.5

Rs.

—

X

- Definition

Tabular disclosure of the fair value measurement of assets using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes during the period attributable to the following: (1) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets) and gains or losses recognized in other comprehensive income (loss), and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (2) purchases, sales, issues, and settlements (each type disclosed separately); and (3) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs), by class of asset.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=66048111&loc=d3e19207-110258

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=66048111&loc=d3e19279-110258

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- Definition

Tabular disclosure of assets and liabilities, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3).

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=66048111&loc=d3e19190-110258

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