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Accumulated other comprehensive income

12 Months Ended

Mar. 31, 2022

Accumulated other comprehensive income

18. Accumulated other comprehensive income

The below table presents the changes in accumulated other comprehensive income (“OCI”) after income tax for the years ended March 31, 2021 and March 31, 2022.

		Available for sale securities				Foreign currency translation reserve				Total
		(In millions)
Balance, March 31, 2020		Rs.	49,225.4			Rs.	3,106.2			Rs.	52,331.6
Net unrealized gain/(loss) arising during the period			(740.6	)			(1,132.8	)			(1,873.4	)
Amounts reclassified to income			(23,271.9	)			—				(23,271.9	)
Balance, March 31, 2021		Rs.	25,212.9			Rs.	1,973.4			Rs.	27,186.3
Balance, March 31, 2021		Rs.	25,212.9			Rs.	1,973.4			Rs.	27,186.3
Net unrealized gain/(loss) arising during the period			(36,088.6	)			1,297.5				(34,791.1	)
Amounts reclassified to income			(10,187.7	)			—				(10,187.7	)
Balance, March 31, 2022		Rs.	(21,063.4	)		Rs.	3,270.9			Rs.	(17,792.5	)
Balance, March 31, 2022		US$	(277.6	)		US$	43.1			US$	(234.5	)

The below table presents the reclassification out of accumulated other comprehensive income (OCI) by income line item and the related income tax effect for years ended March 31, 2021 and March 31, 2022.

		As of March 31,
		2021				2022				2022
		(In millions)
Available for sale debt securities:
Realized (gain)/loss on sales of available for sale debt securities, net		Rs.	(34,014.8	)		Rs.	(10,699.4	)		US$	(141.0	)
Allowance on available for sale debt securities			2,915.1				(2,915.1	)			(38.4	)
Total before income tax		Rs.	(31,099.7	)		Rs.	(13,614.5	)		US$	(179.4	)
Income tax			7,827.8				3,426.8				45.1
Net of income tax		Rs.	(23,271.9	)		Rs.	(10,187.7	)		US$	(134.3	)

X

- Definition

The entire disclosure for comprehensive income, which includes, but is not limited to, 1) the amount of income tax expense or benefit allocated to each component of other comprehensive income, including reclassification adjustments, 2) the reclassification adjustments for each classification of other comprehensive income and 3) the ending accumulated balances for each component of comprehensive income.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-URI https://asc.fasb.org/topic&trid=2134417

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03(21))
-URI https://asc.fasb.org/extlink&oid=126953954&loc=SL114868664-224227

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 220
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-04(23))
-URI https://asc.fasb.org/extlink&oid=120399700&loc=SL114874048-224260

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 944
-SubTopic 220
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-04(19))
-URI https://asc.fasb.org/extlink&oid=120400993&loc=SL114874131-224263

+ Details

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Balance Type:	na
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