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Fair value measurement (Tables) | 12 Months Ended
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Mar. 31, 2022
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 years ended March 31, 2021 and March 31, 2022:
Particulars |  | As of March 31, 2021 |
|  | (In millions) |
Beginning balance at April 1, 2020 |  | Rs. | 127,454.3 |
Total gains or losses (realized/unrealized) |  |  |  |
-Included in net income |  |  | — |
-Included in other comprehensive income |  |  | 2,236.4 |
Purchases/additions |  |  | 80,406.3 |
Sales |  |  | — |
Issuances |  |  | — |
Settlements |  |  | (48,933.1 | )
Transfers into Level 3 |  |  | — |
Transfers out of Level 3 |  |  | — |
Foreign currency translation adjustment |  |  | — |
Ending balance at March 31, 2021 |  | Rs. | 161,163.9 |
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 | — |
Change in unrealized gains or losses for the period included in other comprehensive income for assets held at the end of the reporting period |  | Rs | 2,236.4 |
Particulars |  | As of March 31, 2022 |
|  | (In millions) |
Beginning balance at April 1, 2021 |  | Rs. | 161,163.9 |
Total gains or losses (realized/unrealized) |  |  |  |
-Included in net income |  |  | — |
-Included in other comprehensive income |  |  | (2,841.2 | )
Purchases/additions |  |  | 77,995.6 |
Sales |  |  | — |
Issuances |  |  | — |
Settlements |  |  | (92,423.6 | )
Transfers into Level 3 |  |  | — |
Transfers out of Level 3 |  |  | — |
Foreign currency translation adjustment |  |  | — |
Ending balance at March 31, 2022 |  | Rs. | 143,894.7 |
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 | — |
Change in unrealized gains or losses for the period included in other comprehensive income for assets held at the end of the reporting period |  | Rs | (3,055.8) |
Investments |
Fair Value Measured on Recurring Basis | The following table summarizes investments measured at fair value on a recurring basis as of March 31, 2021, segregated by the level of 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. | 99,620.2 |  |  | Rs. | — |  |  | Rs. | 99,620.2 |  |  | Rs. | — |
Securities available-for-sale |  |  | 4,275,449.9 |  |  |  | 176,015.8 |  |  |  | 3,938,270.2 |  |  |  | 161,163.9 |
Equity securities * |  |  | 19,577.8 |  |  |  | 11,869.8 |  |  |  | 7,708.0 |  |  |  | — |
Total |  | Rs. | 4,394,647.9 |  |  | Rs. | 187,885.6 |  |  | Rs. | 4,045,598.4 |  |  | Rs. | 161,163.9 |
* | Equity securities classified within other assets.
The following table summarizes investments measured at fair value on a recurring basis as of March 31, 2022, 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. | 53,199.5 |  |  | Rs. | 304.1 |  |  | Rs. | 52,895.4 |  |  | Rs. | — |
Securities available-for-sale |  |  | 4,388,563.1 |  |  |  | 174,680.3 |  |  |  | 4,069,988.1 |  |  |  | 143,894.7 |
Equity securities * |  |  | 12,070.8 |  |  |  | 3,889.8 |  |  |  | 8,181.0 |  |  |  | — |
Total |  | Rs. | 4,453,833.4 |  |  | Rs. | 178,874.2 |  |  | Rs. | 4,131,064.5 |  |  | Rs. | 143,894.7 |
Total |  | US$ | 58,703.4 |  |  | US$ | 2,357.6 |  |  | US$ | 54,449.2 |  |  | US$ | 1,896.6 |
* | Equity securities classified within other assets.
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 , 2021 , segregated by the level of valuation inputs within the fair value hierarchy:
|  |  |  |  | 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. | 84,406.7 |  |  | Rs. | — |  |  | Rs. | 84,406.7 |  |  | Rs. | — |
Derivative liabilities |  | Rs. | 81,880.0 |  |  | Rs. | — |  |  | Rs. | 81,880.0 |  |  | Rs. | — |
The following table summarizes derivative instruments measured at fair value on a recurring basis as of March 31, 2022, segregated by the level of valuation inputs within the fair value hierarchy:
|  |  |  |  | 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. | 80,202.3 |  |  | Rs. | — |  |  | Rs. | 80,202.3 |  |  | Rs. | — |
Derivative liabilities |  | Rs. | 74,819.2 |  |  | Rs. | — |  |  | Rs. | 74,819.2 |  |  | Rs. | — |

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- 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://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 3 -URI https://asc.fasb.org/extlink&oid=126976982&loc=d3e19279-110258 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c) -URI https://asc.fasb.org/extlink&oid=126976982&loc=d3e19207-110258 + Details
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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/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (b) -URI https://asc.fasb.org/extlink&oid=126976982&loc=d3e19207-110258 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a) -URI https://asc.fasb.org/extlink&oid=126976982&loc=d3e19207-110258 + Details
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