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Sales/transfer of receivables (Tables) | 12 Months Ended
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Mar. 31, 2025
Summary of Cash Flows Between Transferee and Transferor | After securitization of the loans, the Bank continues to act as the servicing agent, maintain customer account relationships and service these set of loans transferred to the securitization trusts. Direct assignment transactions: The following table summarizes the cash flows received during the year ended March 31, 2024 and March 31, 2025 from customers and paid to transferees on transferred performing housing loans:
|  | For the year ended March 31, |
|  | 2024 |  |  | 2025 |  |  | 2025 |
|  | (In millions) |
Cash flow information |  |  |  |  |  |  |  |  |  |  |  |
Collections against securitized receivables/transfers |  |  | Rs. — |  |  | Rs. | 38,841.9 |  |  | US$ | 454.7 |
Payments made |  |  | — |  |  |  | 32,758.6 |  |  |  | 383.5 |
Cash flows on retained interests |  |  | — |  |  |  | 6,083.3 |  |  |  | 71.2 |
Other key disclosures are as follows:
|  | As of March 31, |
|  | 2024 |  |  | 2025 |  |  | 2025 |
|  | (In millions) |
Transferred receivables with continuing involvement |  |  | Rs. — |  |  | Rs. | 332,411.5 |  |  | US$ | 3,891.0 |
Delinquencies |  |  | — |  |  |  | 15.4 |  |  |  | 0.2 |
Retained interest |  |  | — |  |  |  | 37,189.9 |  |  |  | 435.3 |
Summary of Fair Value of Retained Interests in Finance Receivables | Key assumptions used for fair value of securitized receivables include prepayment rate, weighted average life and the discount rate. The table below outlines the sensitivity of the estimated fair value in securitized receivables as of March 31, 2024 and March 31, 2025 to immediate 10% and 20% changes in those assumptions.
|  | As of March 31, |
|  | 2024 |  |  | 2025 |  |  | 2025 |
|  | (In millions) |
Fair value of retained interests |  |  |  |  |  |  |  |  |  |  |  |
Annual prepayment rate: |  |  |  |  |  |  |  |  |  |  |  |
Impact of 10% adverse change |  |  | Rs. — |  |  |  | Rs. 226.9 |  |  | US$ | 2.7 |
Impact of 20% adverse change |  |  | — |  |  |  | 436.9 |  |  |  | 5.1 |
Variable Interest Entity Not Primary Beneficiary Disclosures | The carrying amounts of consolidated VIE assets (classified as “Loans” and “Other Assets”) and liabilities (classified as “Long-term Debt”) are included in the Consolidated Balance Sheet as follows:
|  | As of March 31, |
|  | 2024 |  |  | 2025 |  |  | 2025 |
|  | (In millions) |
VIE Assets: |  |  |  |  |  |  |  |  |  |  |  |
Loans |  |  | Rs. — |  |  |  | Rs. 183,356.8 |  |  | US$ | 2,146.3 |
Other assets |  |  | — |  |  |  | 108.1 |  |  |  | 1.3 |
VIE Liabilities: |  |  |  |  |  |  |  |  |  |  |  |
Long-term debt |  |  | Rs. — |  |  |  | Rs. 165,476.8 |  |  | US$ | 1,937.0 |
Accrued expenses and other liabilities |  |  | — |  |  |  | 108.1 |  |  |  | 1.3 |
Maximum exposure to loss |  |  | Rs. — |  |  |  | Rs.  30,369.3 |  |  | US$ | 355.5 |
Debt interests |  |  | — |  |  |  | 17,879.9 |  |  |  | 209.3 |
Commitments, Guarantees, Others |  |  | — |  |  |  | 12,489.4 |  |  |  | 146.2 |

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- Definition Variable interest entity not primary beneficiary disclosures. + References No definition available. + Details
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- Definition Tabular disclosure of a sensitivity analysis or stress test showing the hypothetical effect on the fair value of the transferor's interests in transferred financial assets (including any servicing assets or servicing liabilities) of two or more unfavorable variations from the expected levels for each key assumption that is reported, independently determined from any change in another key assumption, and a description of the objectives, methodology, and limitations of the sensitivity analysis or stress test. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 860 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 4 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org/1943274/2147481326/860-20-50-4 + Details
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