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Insurance services - Summary of Information Regarding Movement of Total VOBA Contracts (Detail) ₨ in Millions, $ in Millions | 9 Months Ended | 12 Months Ended
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Mar. 31, 2024 INR (₨) | Mar. 31, 2025 INR (₨) | Mar. 31, 2025 USD ($)
Separate Accounts Disclosure [Abstract] |  |  |
Beginning balance | ₨ 221,738.5 | ₨ 204,395.7 | $ 2,392.6
Amortization | (16,707.7) | (16,669.1) | (195.1)
Experience Adjustment | (635.1) | (3,447.2) | (40.4)
Ending balance | ₨ 204,395.7 | ₨ 184,279.4 | $ 2,157.1

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- Definition The adjustment that represents the periodic charge against earnings to reduce the value of business acquired (VOBA) over the expected life of the underlying insurance contracts. VOBA reflects the estimated fair value of a life insurance business in force and represents the portion of the cost to acquire the business that is allocated to the value of the right to receive future cash flows from insurance contracts existing at the date of acquisition. Such value is the present value of the actuarially determined projected cash flows for the acquired policies. As a noncash expense, this element is added back to net income when calculating cash provided by or used in operations using the indirect method. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 45 -Paragraph 28 -Subparagraph (b) -SubTopic 10 -Topic 230 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482740/230-10-45-28 + Details
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- Definition Amount of expense for writeoff from unexpected insurance contract termination, charged against previously capitalized present value of future profit of insurance contract acquired in business combination. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 944 -SubTopic 30 -Name Accounting Standards Codification -Section 50 -Paragraph 2B -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479432/944-30-50-2B + Details
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- References No definition available. + Details
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- Definition Amount, after accumulated amortization, of present value of future profits of insurance contract acquired in business combination. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 20 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (2) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479735/944-20-S99-2 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 944 -SubTopic 30 -Name Accounting Standards Codification -Section 50 -Paragraph 2B -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479432/944-30-50-2B Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 944 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(10)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147478777/944-210-S99-1 + Details
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