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Tax Effects of Significant Temporary Differences (Detail)
₨ in Millions, $ in Millions
Mar. 31, 2019
INR (₨)
Mar. 31, 2019
USD ($)
Mar. 31, 2018
INR (₨)
Deductible temporary differences:      
Allowance for loan losses ₨ 39,604.8 $ 572.7 ₨ 30,732.5
Unrealized loss on available for sale debt securities 0.0 0.0 2,491.2
Property and equipment 383.8 5.5 0.0
Derivatives 289.1 4.2 309.8
Employee benefits 2,063.1 29.8 1,905.5
Others* [1] 5,511.9 79.7 4,718.5
Deferred tax asset 47,852.7 691.9 40,157.5
Taxable temporary differences:      
Property and equipment 0.0 0.0 434.0
Loan origination cost and fees 5,606.3 81.1 4,957.9
Investments, others 2,677.0 38.7 479.2
Unrealized gain on available for sale debt securities 5,680.2 82.1 0.0
Intangible assets 0.0 0.0 0.3
Deferred tax liability 13,963.5 201.9 5,871.4
Net deferred tax asset (liability) ₨ 33,889.2 $ 490.0 ₨ 34,286.1
[1] includes accrued expenses and other liabilities Rs. 3,400.5 million and Rs. 4,310.4 million as at March 31, 2018 and March 31, 2019, respectively.