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Other assets (Tables) | 12 Months Ended
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Mar. 31, 2018
Text block1 [abstract] |
Summary of Other Assets |
|  | As at March 31, |
|  | 2017 |  |  | 2018 |
Non-current |  |  |  |  |  |  |  |
Financial asset |  |  |  |  |  |  |  |
Security deposits |  | ₹ | 1,636 |  |  | ₹ | 1,197 |
Other deposits |  |  | 449 |  |  |  | 250 |
Finance lease receivables |  |  | 2,674 |  |  |  | 2,739 |
Others |  |  | 26 |  |  |  | — |
|  | ₹4,785 |  |  | ₹4,186 |
Non-Financial asset |  |  |  |  |  |  |  |
Prepaid expenses including rentals for leasehold land and Deposits |  | ₹ | 8,833 |  |  | ₹ | 7,602 |
Others |  |  | 3,175 |  |  |  | 4,468 |
Assets reclassified as held for sale |  |  | — |  |  |  | (530 | )
|  | ₹ | 12,008 |  |  | ₹ | 11,540 |
Other non-current assets |  | ₹ | 16,793 |  |  | ₹ | 15,726 |
|  | As at March 31, |
|  | 2017 |  |  | 2018 |
Current |  |  |  |  |  |  |  |
Financial asset |  |  |  |  |  |  |  |
Security deposits |  | ₹ | 514 |  |  | ₹ | 1,238 |
Other deposits |  |  | 148 |  |  |  | 59 |
Due from officers and employees |  |  | 936 |  |  |  | 697 |
Finance lease receivables |  |  | 1,854 |  |  |  | 2,271 |
Others |  |  | 5,177 |  |  |  | 3,164 |
|  | ₹8,629 |  |  | ₹7,429 |
Non-Financial asset |  |  |  |  |  |  |  |
Prepaid expenses and Deposits |  | ₹ | 12,824 |  |  | ₹ | 14,407 |
Due from officers and employees |  |  | 1,413 |  |  |  | 1,175 |
Advance to suppliers |  |  | 1,451 |  |  |  | 1,819 |
Deferred contract costs |  |  | 4,270 |  |  |  | 3,211 |
Balance with excise, customs and other authorities |  |  | 2,153 |  |  |  | 3,886 |
Others |  |  | 11 |  |  |  | 50 |
Assets reclassified as held for sale |  |  | — |  |  |  | (1,381 | )
|  | ₹ | 22,122 |  |  | ₹ | 23,167 |
Other current assets |  | ₹ | 30,751 |  |  | ₹ | 30,596 |
Total |  | ₹ | 47,544 |  |  | ₹ | 46,322 |
Summary of Finance Lease Receivables | Details of finance lease receivables are given below:
|  | Minimum lease payments |  |  | Present value of minimum lease payment |
|  | As at March 31, |
|  | 2017 |  |  | 2018 |  |  | 2017 |  |  | 2018 |
Not later than one year |  | ₹ | 2,060 |  |  | ₹ | 2,414 |  |  | ₹ | 1,854 |  |  | ₹ | 2,271 |
Later than one year but not later than five years |  |  | 2,725 |  |  |  | 2,890 |  |  |  | 2,616 |  |  |  | 2,739 |
Later than five years |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Unguaranteed residual values |  |  | 62 |  |  |  | — |  |  |  | 58 |  |  |  | — |
Gross investment in lease |  |  | 4,847 |  |  |  | 5,304 |  |  |  | 4,528 |  |  |  | 5,010 |
Less: Unearned finance income |  |  | (319 | ) |  |  | (294 | ) |  |  | — |  |  |  | — |
Present value of minimum lease payment receivables |  | ₹ | 4,528 |  |  | ₹ | 5,010 |  |  | ₹ | 4,528 |  |  | ₹ | 5,010 |
Non-current finance lease receivables |  |  |  |  |  |  |  |  |  |  | 2,674 |  |  |  | 2,739 |
Current finance lease receivables |  |  |  |  |  |  |  |  |  |  | 1,854 |  |  |  | 2,271 |

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- Definition The disclosure of a maturity analysis of finance lease payments receivable. Finance lease is a lease that transfers substantially all the risks and rewards incidental to ownership of an underlying asset. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2019-01-01 -Name IFRS -Number 16 -IssueDate 2017-01-01 -Paragraph 94 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=16&date=2017-03-01&anchor=para_94&doctype=Standard -URIDate 2017-03-09 + Details
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