Accrued expenses and other liabilities.

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- Definition

Accrued expenses and other liabilities for Off-Balance sheet credit exposures and undrawn commitments.

+ References

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- Definition

Gross impact on allowances for credit losses on adopting ASC 326.

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Investments available for sale debt securities, at fair value.

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Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

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Amount after allowance and deduction of deferred interest and fees, unamortized costs and premiums and discounts from face amounts, of loans and leases held in portfolio, including but not limited to, commercial and consumer loans. Excludes loans and leases covered under loss sharing agreements and loans held for sale.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 45
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=121593590&loc=d3e4428-111522

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 210
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-03.7)
-URI http://asc.fasb.org/extlink&oid=120398452&loc=d3e534808-122878

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Summary of Significant Accounting Policies - Summary of the Table Illustrates the Impact on Allowances for Credit Losses on Adopting ASC 326 (Detail) ₨ in Millions, $ in Millions	Mar. 31, 2021 INR (₨)	Mar. 31, 2021 USD ($)	Apr. 01, 2020 INR (₨)	Mar. 31, 2020 INR (₨)
Loans and Leases Receivable Disclosure [Line Items]
Loans	₨ 11,700,189.2	$ 159,969.8		₨ 10,425,022.4
As reported under ASC 326
Loans and Leases Receivable Disclosure [Line Items]
Allowance for Credit Losses on Off-Balance Sheet Credit Exposures and undrawn commitments			₨ 5,523.4
Allowance for Credit Losses Other			186.8
Total			285,556.4
As reported under ASC 326 \| Auto loans
Loans and Leases Receivable Disclosure [Line Items]
Loans			29,099.9
As reported under ASC 326 \| Personal loans
Loans and Leases Receivable Disclosure [Line Items]
Loans			85,188.2
As reported under ASC 326 \| Retail Business Banking
Loans and Leases Receivable Disclosure [Line Items]
Loans			36,807.8
As reported under ASC 326 \| Commercial vehicle and construction equipment finance
Loans and Leases Receivable Disclosure [Line Items]
Loans			20,788.9
As reported under ASC 326 \| Housing loans
Loans and Leases Receivable Disclosure [Line Items]
Loans			3,360.2
As reported under ASC 326 \| Other retail loans
Loans and Leases Receivable Disclosure [Line Items]
Loans			38,098.6
As reported under ASC 326 \| Wholesale loans
Loans and Leases Receivable Disclosure [Line Items]
Loans			66,502.6
As reported under ASC 326 \| Allowance for Credit Losses on Loans
Loans and Leases Receivable Disclosure [Line Items]
Loans			279,846.2
As reported under ASC 326 \| Allowance for Credit Losses on AFS debt securities
Loans and Leases Receivable Disclosure [Line Items]
Allowance for Credit Losses on AFS debt securities			0.0
Pre-ASC 326 adoption
Loans and Leases Receivable Disclosure [Line Items]
Allowance for Credit Losses on Off-Balance Sheet Credit Exposures and undrawn commitments			3,226.8
Allowance for Credit Losses Other			0.0
Total			202,060.0
Pre-ASC 326 adoption \| Auto loans
Loans and Leases Receivable Disclosure [Line Items]
Loans			19,219.0
Pre-ASC 326 adoption \| Personal loans
Loans and Leases Receivable Disclosure [Line Items]
Loans			47,097.1
Pre-ASC 326 adoption \| Retail Business Banking
Loans and Leases Receivable Disclosure [Line Items]
Loans			32,860.3
Pre-ASC 326 adoption \| Commercial vehicle and construction equipment finance
Loans and Leases Receivable Disclosure [Line Items]
Loans			20,463.4
Pre-ASC 326 adoption \| Housing loans
Loans and Leases Receivable Disclosure [Line Items]
Loans			1,700.7
Pre-ASC 326 adoption \| Other retail loans
Loans and Leases Receivable Disclosure [Line Items]
Loans			37,864.3
Pre-ASC 326 adoption \| Wholesale loans
Loans and Leases Receivable Disclosure [Line Items]
Loans			39,628.4
Pre-ASC 326 adoption \| Allowance for Credit Losses on Loans
Loans and Leases Receivable Disclosure [Line Items]
Loans			198,833.2
Pre-ASC 326 adoption \| Allowance for Credit Losses on AFS debt securities
Loans and Leases Receivable Disclosure [Line Items]
Allowance for Credit Losses on AFS debt securities			0.0
Impact of ASC 326 Adoption
Loans and Leases Receivable Disclosure [Line Items]
Allowance for Credit Losses on Off-Balance Sheet Credit Exposures and undrawn commitments			2,296.6
Allowance for Credit Losses Other			186.8
Total			83,496.4
Impact of ASC 326 Adoption \| Auto loans
Loans and Leases Receivable Disclosure [Line Items]
Loans			9,880.9
Impact of ASC 326 Adoption \| Personal loans
Loans and Leases Receivable Disclosure [Line Items]
Loans			38,091.1
Impact of ASC 326 Adoption \| Retail Business Banking
Loans and Leases Receivable Disclosure [Line Items]
Loans			3,947.5
Impact of ASC 326 Adoption \| Commercial vehicle and construction equipment finance
Loans and Leases Receivable Disclosure [Line Items]
Loans			325.5
Impact of ASC 326 Adoption \| Housing loans
Loans and Leases Receivable Disclosure [Line Items]
Loans			1,659.5
Impact of ASC 326 Adoption \| Other retail loans
Loans and Leases Receivable Disclosure [Line Items]
Loans			234.3
Impact of ASC 326 Adoption \| Wholesale loans
Loans and Leases Receivable Disclosure [Line Items]
Loans			26,874.2
Impact of ASC 326 Adoption \| Allowance for Credit Losses on Loans
Loans and Leases Receivable Disclosure [Line Items]
Loans			81,013.0
Impact of ASC 326 Adoption \| Allowance for Credit Losses on AFS debt securities
Loans and Leases Receivable Disclosure [Line Items]
Allowance for Credit Losses on AFS debt securities			₨ 0.0