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Accumulated other comprehensive income | 12 Months Ended
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Mar. 31, 2025
Accumulated other comprehensive income | 20 . Accumulated other comprehensive income The below table presents the changes in AOCI after income tax for the fiscal years ended March 31, 2024 and March 31, 2025.
|  | AFS debt securities |  |  | Foreign currency translation reserve |  |  | Long-Duration Insurance Contract |  |  | Total |
|  | (In millions) |
Balance, March 31, 2023 |  | Rs. | (74,923.1 | ) |  | Rs. | 6,649.4 |  |  | Rs. | — |  |  | Rs. | (68,273.7 | )
Net unrealized gain/ (loss) arising during the period |  |  | 78,036.1 |  |  |  | 810.3 |  |  |  | — |  |  |  | 78,846.4 |
Amounts reclassified to income |  |  | 4,856.3 |  |  |  | — |  |  |  | — |  |  |  | 4,856.3 |
Long-duration insurance contract discount rate change |  |  | — |  |  |  | — |  |  |  | (34,112.6 | ) |  |  | (34,112.6 | )
Transferred to undistributed policyholders earnings account |  |  | — |  |  |  | — |  |  |  | 3,391.4 |  |  |  | 3,391.4 |
Less: Other comprehensive income attributable to shareholders of noncontrolling interest |  |  | 15,474.5 |  |  |  | 17.9 |  |  |  | (15,244.2 | ) |  |  | 248.2 |
Balance, March 31, 2024 |  | Rs. | (7,505.2 | ) |  | Rs. | 7,441.8 |  |  | Rs. | (15,477.0 | ) |  | Rs. | (15,540.4 | )
|  | AFS debt securities |  |  | Foreign currency translation reserve |  |  | Long-Duration Insurance Contract |  |  | Total |
|  | (In millions) |
Balance, March 31, 2024 |  | Rs. | (7,505.2 | ) |  | Rs. | 7,441.8 |  |  | Rs. | (15,477.0 | ) |  | Rs. | (15,540.4 | )
Net unrealized gain/ (loss) arising during the period |  |  | 145,589.7 |  |  |  | 2,004.3 |  |  |  | — |  |  |  | 147,594.0 |
Amounts reclassified to income |  |  | 9,835.5 |  |  |  | — |  |  |  | — |  |  |  | 9,835.5 |
Long-duration insurance contract discount rate change |  |  | — |  |  |  | — |  |  |  | (59,827.6 | ) |  |  | (59,827.6 | )
Transferred to undistributed policyholders earnings account |  |  | (58,778.7 | ) |  |  | — |  |  |  | 75,304.6 |  |  |  | 16,525.9 |
Less: Other comprehensive income attributable to shareholders of noncontrolling interest |  |  | 1,361.3 |  |  |  | 32.0 |  |  |  | — |  |  |  | 1,393.3 |
Balance, March 31, 2025 |  | Rs. | 87,780.0 |  |  | Rs. | 9,414.1 |  |  | Rs. | — |  |  | Rs. | 97,194.1 |
Balance, March 31, 2025 |  | US$ | 1,027.5 |  |  | US$ | 110.2 |  |  | US$ | — |  |  | US$ | 1,137.7 |
The below table presents the reclassification out of AOCI by income line item and the related income tax effect for the fiscal years ended March 31, 2024 and March 31, 2025.
|  | As of March 31, |
|  | 2024 |  |  | 2025 |  |  | 2025 |
|  | (In millions) |
AFS debt securities: |  |  |  |  |  |  |  |  |  |  |  |
Realized (gain)/loss on sales of AFS debt securities, net |  | Rs. | 6,602.9 |  |  | Rs. | 13,418.4 |  |  | US$ | 157.0 |
Allowance on AFS debt securities |  |  | (70.9 | ) |  |  | — |  |  |  | — |
Total before income tax |  | Rs. | 6,532.0 |  |  | Rs. | 13,418.4 |  |  | US$ | 157.0 |
Income tax |  |  | (1,675.7 | ) |  |  | (3,582.9 | ) |  |  | (41.9 | )
Net of income tax |  | Rs. | 4,856.3 |  |  | Rs. | 9,835.5 |  |  | US$ | 115.1 |

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- 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://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04(19)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147477250/944-220-S99-1 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03(21)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147483621/220-10-S99-2 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 942 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04(23)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147478524/942-220-S99-1 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 220 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/220/tableOfContent + Details
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