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v3.20.2

Commitments and contingencies (Tables) | 12 Months Ended
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Mar. 31, 2020
Summary Of Operating Lease Right Of Use Asset And Lease Liability | The Bank is party to operating leases for certain of its office premises and employee residences, with a renewal at the option of the Bank. Operating lease right-of-use assets and lease liabilities were as follows:
|  | As of March 31, |
|  | 2020 |  |  | 2020 |
|  | (In millions) |
Right-of-use assets |  | Rs. | 60,756.9 |  |  | US$ | 805.9 |
Lease liabilities |  |  | 65,615.1 |  |  |  | 870.3 |
Operating Leases of Lessee Disclosure | The total lease expenses are as follows:
|  | As of March 31, |
|  | 2018 |  |  | 2019 |  |  | 2020 |  |  | 2020 |
|  | (In millions) |
The total minimum lease expense during the year recognized in the consolidated statement of income |  | Rs. | 12,311.3 |  |  | Rs. | 12,700.8 |  |  | Rs. | 13,698.7 |  |  | US$ | 181.7 |
The total operating cash flow for operating lease expenses during the year ended March 31, 2020 was Rs. 11,692.3 million (US $ 155.1 million).
Schedule of Future Minimum Rental Payments for Operating Leases | The future minimum lease payments prior to adoption of ASU 2016-02- Leases as of March 31, 2019 were as follows:
Year ending March 31, |  | Operating leases |
|  | (In millions) |
2020 |  | Rs. | 10,538.6 |
2021 |  |  | 9,921.4 |
2022 |  |  | 9,100.7 |
2023 |  |  | 8,137.3 |
2024 |  |  | 7,104.2 |
Thereafter |  |  | 41,090.6 |
Total |  | Rs. | 85,892.8 |
The future minimum lease payments subsequent to adoption of ASU 2016-02- Leases as of March 31, 2020 were as follows:
Due in fiscal year ending March 31: |  | Operating leases |
|  | (In millions, except for weighted averages) |
2021 |  | Rs. | 11,411.4 |  |  | US$ | 151.4 |
2022 |  |  | 10,617.5 |  |  |  | 140.8 |
2023 |  |  | 9,808.5 |  |  |  | 130.1 |
2024 |  |  | 8,839.5 |  |  |  | 117.3 |
2025 |  |  | 8,227.8 |  |  |  | 109.1 |
Thereafter |  |  | 48,321.0 |  |  |  | 640.9 |
Total lease payments |  | Rs. | 97,225.7 |  |  | US$ | 1,289.6 |
Less: imputed interest |  |  | 31,610.6 |  |  |  | 419.3 |
Total operating lease liabilities |  | Rs. | 65,615.1 |  |  | US$ | 870.3 |
Weighted average remaining lease term (in years) |  |  | 10.3 |  |  |  | 10.3 |
Weighted average discount rate |  |  | 7.4 | % |  |  | 7.4 | %
Movement in Provision for Reward Points | The movement in provision for credit card and debit card reward points as of March 31, 2019 and March 31, 2020 is as follows:
|  | As of March 31, |
|  | 2019 |  |  | 2020 |  |  | 2020 |
|  | (In millions) |
Opening provision of reward points |  | Rs. | 4,711.2 |  |  | Rs. | 6,030.9 |  |  | US$ | 80.0 |
Provision made during the year |  |  | 3,747.3 |  |  |  | 5,356.0 |  |  |  | 71.0 |
Utilization/write back of provision |  |  | (2,555.9 | ) |  |  | (3,868.8 | ) |  |  | (51.3 | )
Effect of change in rate of accrual of reward points |  |  | 91.5 |  |  |  | (176.6 | ) |  |  | (2.3 | )
Effect of change in cost of reward points |  |  | 36.8 |  |  |  | — |  |  |  | — |
Closing provision of reward points |  | Rs. | 6,030.9 |  |  | Rs. | 7,341.5 |  |  | US$ | 97.4 |

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- Definition Tabular disclosure for lessee's operating leases. Includes, but is not limited to, description of lessee's operating lease, existence and terms of renewal or purchase options and escalation clauses, restrictions imposed by lease, such as those concerning dividends, additional debt, and further leasing, rent holidays, rent concessions, or leasehold improvement incentives and unusual provisions or conditions. + References Reference 1: http://fasb.org/us-gaap/role/ref/otherTransitionRef -Publisher FASB -Name Accounting Standards Codification -Topic 840 -SubTopic 10 -Section 55 -Paragraph 40 -Subparagraph (Note 1,3) -URI http://asc.fasb.org/extlink&oid=121580752&loc=d3e38371-112697 Reference 2: http://fasb.org/us-gaap/role/ref/otherTransitionRef -Publisher FASB -Name Accounting Standards Codification -Topic 840 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=121573735&loc=d3e41499-112717 Reference 3: http://fasb.org/us-gaap/role/ref/otherTransitionRef -Publisher FASB -Name Accounting Standards Codification -Topic 460 -SubTopic 10 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=121555522&loc=d3e12069-110248 Reference 4: http://fasb.org/us-gaap/role/ref/otherTransitionRef -Publisher FASB -Name Accounting Standards Codification -Topic 840 -SubTopic 20 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=121573735&loc=d3e41502-112717 Reference 5: http://fasb.org/us-gaap/role/ref/otherTransitionRef -Publisher FASB -Name Accounting Standards Codification -Topic 840 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=121549808&loc=d3e36991-112694 + Details
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- Definition Tabular disclosure of future minimum payments required in the aggregate and for each of the five succeeding fiscal years for operating leases having initial or remaining noncancelable lease terms in excess of one year and the total minimum rentals to be received in the future under noncancelable subleases as of the balance sheet date. + References Reference 1: http://fasb.org/us-gaap/role/ref/otherTransitionRef -Publisher FASB -Name Accounting Standards Codification -Topic 840 -SubTopic 20 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=121573735&loc=d3e41502-112717 + Details
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