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Financial instruments (Tables) | 12 Months Ended
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Mar. 31, 2018
Text block1 [abstract] |
Summary of Financial Assets and Liabilities | Financial assets and liabilities (carrying value / fair value)
|  | As at March 31, |
|  | 2017 |  |  | 2018 |
Assets: |  |  |  |  |  |  |  |
Cash and cash equivalents |  | ₹ | 52,710 |  |  | ₹ | 44,925 |
Investments |  |  |  |  |  |  |  |
Financial instrument at FVTPL |  |  | 105,244 |  |  |  | 46,438 |
Financial instrument at FVTOCI |  |  | 150,917 |  |  |  | 181,919 |
Financial instrument at Amortized cost |  |  | 42,972 |  |  |  | 28,405 |
Other financial assets |  |  |  |  |  |  |  |
Trade receivables |  |  | 98,844 |  |  |  | 105,436 |
Unbilled revenues |  |  | 45,095 |  |  |  | 42,486 |
Other assets |  |  | 13,414 |  |  |  | 11,615 |
Derivative assets |  |  | 9,853 |  |  |  | 1,273 |
|  | ₹ | 519,049 |  |  | ₹ | 462,497 |
Liabilities: |  |  |  |  |  |  |  |
Trade payables and other payables |  |  |  |  |  |  |  |
Trade payables and accrued expenses |  | ₹ | 65,486 |  |  | ₹ | 68,129 |
Other liabilities |  |  | 1,195 |  |  |  | 1,057 |
Loans, borrowings and bank overdrafts |  |  | 142,412 |  |  |  | 138,259 |
Derivative liabilities |  |  | 2,710 |  |  |  | 2,217 |
|  | ₹ | 211,803 |  |  | ₹ | 209,662 |
Summary of Offsetting Other Financial Assets and Trade Payable and Other Liabilities | The following table contains information on other financial assets and trade payable and other liabilities subject to offsetting:
|  | Financial assets |
|  | Gross amounts of recognized other financial assets |  |  | Gross amounts of recognized financial liabilities set off in the balance sheet |  |  | Net amounts of recognized other financial assets presented in the balance sheet |
As at March 31, 2017 |  |  | 162,252 |  |  |  | (4,899 | ) |  |  | 157,353 |
As at March 31, 2018 |  |  | 165,985 |  |  |  | (6,448 | ) |  |  | 159,537 |
|  | Financial liabilities |
|  | Gross amounts of recognized trade payables and other payables |  |  | Gross amounts of recognized financial liabilities set off in the balance sheet |  |  | Net amounts of recognized trade payables and other payables presented in the balance sheet |
As at March 31, 2017 |  |  | 71,580 |  |  |  | (4,899 | ) |  |  | 66,681 |
As at March 31, 2018 |  |  | 75,634 |  |  |  | (6,448 | ) |  |  | 69,186 |
Summary of Fair Value Hierarchy of Assets and Liabilities Measured at Fair Value of Recurring Basis | The following table presents fair value of hierarchy of assets and liabilities measured at fair value on a recurring basis:
Particular |  | As at March 31, 2017 |  |  | As at March 31, 2018 |
| Total |  |  | Fair value measurements at reporting date |  |  | Total |  |  | Fair value measurements at reporting date |
|  |  |  | Level 1 |  |  | Level 2 |  |  | Level 3 |  |  |  |  |  | Level 1 |  |  | Level 2 |  |  | Level 3 |
Assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Derivative instruments: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash flow hedges |  |  | 7,307 |  |  |  | — |  |  |  | 7,307 |  |  |  | — |  |  |  | 1,139 |  |  |  | — |  |  |  | 1,139 |  |  |  | — |
Others |  |  | 2,546 |  |  |  | — |  |  |  | 2,120 |  |  |  | 426 |  |  |  | 134 |  |  |  | — |  |  |  | 134 |  |  |  | — |
Investments: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Investment in liquid and short-term mutual funds |  |  | 104,675 |  |  |  | 104,675 |  |  |  | — |  |  |  | — |  |  |  | 46,438 |  |  |  | 46,438 |  |  |  | — |  |  |  | — |
Other investments |  |  | 569 |  |  |  | — |  |  |  | 569 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Investment in equity instruments |  |  | 5,303 |  |  |  | — |  |  |  | — |  |  |  | 5,303 |  |  |  | 5,685 |  |  |  | — |  |  |  | — |  |  |  | 5,685 |
Commercial paper, Certificate of deposits and bonds |  |  | 145,614 |  |  |  | — |  |  |  | 145,614 |  |  |  | — |  |  |  | 176,234 |  |  |  | 1,951 |  |  |  | 174,283 |  |  |  | — |
Liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Derivative instruments: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash flow hedges |  |  | (55 | ) |  |  | — |  |  |  | (55 | ) |  |  | — |  |  |  | (1,276 | ) |  |  | — |  |  |  | (1,276 | ) |  |  | — |
Others |  |  | (2,655 | ) |  |  | — |  |  |  | (2,655 | ) |  |  | — |  |  |  | (941 | ) |  |  | — |  |  |  | (941 | ) |  |  | — |
Contingent consideration |  |  | (339 | ) |  |  | — |  |  |  | — |  |  |  | (339 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Summary of Details of Assets and Liabilities Considered under Level 3 Classification |
Details of assets and liabilities considered under Level 3 classification |  |  |  |  |  |  |
|  | Investment in equity instruments |  |  | Derivative Assets - others |  |  | Liabilities - Contingent consideration |
Balance as at April 1, 2016 |  | ₹ | 4,907 |  |  | ₹ | 558 |  |  |  | ₹(2,251) |
Additions |  |  | 620 |  |  |  | — |  |  |  | — |
Payouts |  |  | — |  |  |  | — |  |  |  | 138 |
Gain/loss recognized in consolidated statement of income |  |  | — |  |  |  | (132 | ) |  |  | 1,546 |
Gain/loss recognized in foreign currency translation reserve |  |  | (41 | ) |  |  | — |  |  |  | 198 |
Gain/loss recognized in other comprehensive income |  |  | (183 | ) |  |  | — |  |  |  | — |
Finance expense recognized in consolidated statement of income |  |  | — |  |  |  | — |  |  |  | 30 |
Balance as at March 31, 2017 |  | ₹ | 5,303 |  |  | ₹ | 426 |  |  |  | ₹(339) |
Balance as at April 1, 2017 |  | ₹ | 5,303 |  |  | ₹ | 426 |  |  |  | ₹(339) |
Additions |  |  | 1,851 |  |  |  | — |  |  |  | — |
Payouts |  |  | — |  |  |  | — |  |  |  | 164 |
Transferred to investment in equity accounted investee |  |  | (357 | ) |  |  | — |  |  |  | — |
Gain/loss recognized in consolidated statement of income |  |  | — |  |  |  | (426 | ) |  |  | 167 |
Gain/loss recognized in foreign currency translation reserve |  |  | 53 |  |  |  | — |  |  |  | (32 | )
Gain/loss recognized in other comprehensive income |  |  | (1,165 | ) |  |  | — |  |  |  | — |
Finance expense recognized in consolidated statement of income |  |  | — |  |  |  | — |  |  |  | 40 |
Balance as at March 31, 2018 |  | ₹ | 5,685 |  |  | ₹ | - |  |  |  | — |
Summary of Significant Unobservable Inputs to Valuation | Description of significant unobservable inputs to valuation:
As at March 31, 2018 |
Items |  | Valuation technique |  | Significant unobservable input |  | Movement by |  |  | Increase (₹) |  |  | Decrease (₹) |
Unquoted equity investments* |  | Third party quote |  | Forecast revenues |  |  | 1.0 | % |  |  | 18 |  |  |  | (18 | )
As at March 31, 2017 |
Items |  | Valuation technique |  | Significant unobservable input |  | Movement by |  |  | Increase (₹) |  |  | Decrease (₹) |
Unquoted equity investments* |  | Discounted cash flow model |  | Long-term growth rate |  |  | 0.5 | % |  |  | 55 |  |  |  | (51 | )
|  |  |  | Discount rate |  |  | 0.5 | % |  |  | (93 | ) |  |  | 101 |
|  | Market multiple approach |  | Revenue multiple |  |  | 0.5 | x |  |  | 179 |  |  |  | (186 | )
Derivative assets |  | Option pricing model |  | Volatility of comparable companies |  |  | 2.5 | % |  |  | 31 |  |  |  | (31 | )
|  |  |  | Time to liquidation event |  |  | 1 year |  |  |  | 60 |  |  |  | (69 | )
Contingent consideration |  | Probability weighted method |  | Estimated revenue achievement |  |  | 5.0 | % |  |  | 56 |  |  |  | (56 | )
|  |  |  | Estimated earnings achievement |  |  | 1.0 | % |  |  | — |  |  |  | — |
*   Carrying value of ₹3,232 and ₹1,545 as at March 31, 2017 and 2018, respectively.
Summary of Aggregate Contracted Principal Amounts of Company's Derivative Contracts Outstanding | The following table presents the aggregate contracted principal amounts of the Company’s derivative contracts outstanding:
|  |  |  |  |  |  |  |  |  |  | (in million) |
|  | As at March 31, |
|  | 2017 |  |  | 2018 |
|  | Notional |  |  | Fair value |  |  | Notional |  |  | Fair value |
Designated derivatives instruments |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Sell : Forward contracts |  | USD | 886 |  |  | ₹ | 3,627 |  |  | USD | 904 |  |  | ₹ | 951 |
|  | € | 228 |  |  | ₹ | 1,166 |  |  | € | 134 |  |  | ₹ | (531 | )
|  | £ | 280 |  |  | ₹ | 2,475 |  |  | £ | 147 |  |  | ₹ | (667 | )
|  | AUD | 129 |  |  | ₹ | 154 |  |  | AUD | 77 |  |  | ₹ | 29 |
Range forward options contracts |  | USD | 130 |  |  | ₹ | 106 |  |  | USD | 182 |  |  | ₹ | 5 |
|  | £ | — |  |  |  | — |  |  | £ | 13 |  |  | ₹ | 5 |
|  | € | — |  |  |  | — |  |  | € | 10 |  |  | ₹ | 2 |
Interest rate swaps |  | USD | — |  |  |  | — |  |  | USD | 75 |  |  | ₹ | (7 | )
Non-designated derivatives instruments |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Sell : Forward contracts |  | USD | 889 |  |  | ₹ | 1,714 |  |  | USD | 939 |  |  | ₹ | (360 | )
|  | € | 83 |  |  | ₹ | (4 | ) |  | € | 58 |  |  | ₹ | 6 |
|  | £ | 82 |  |  | ₹ | 79 |  |  | £ | 95 |  |  | ₹ | (56 | )
|  | AUD | 51 |  |  | ₹ | 3 |  |  | AUD | 77 |  |  | ₹ | 68 |
|  | SGD | 3 |  |  | ₹ | (3) |  |  | SGD | 6 |  |  | ₹ | (1 | )
|  | ZAR | 262 |  |  | ₹ | (17) |  |  | ZAR | 132 |  |  | ₹ | (16 | )
|  | CAD | 41 |  |  | ₹ | 22 |  |  | CAD | 14 |  |  | ₹ | 32 |
|  | SAR | 49 |  |  | ₹ | 11 |  |  | SAR | 62 |  |  |  | ^ |
|  | AED | 69 |  |  |  | ^ |  |  | AED | 8 |  |  |  | ^ |
|  | PLN | 31 |  |  |  | ^ |  |  | PLN | 36 |  |  | ₹ | 12 |
|  | CHF | — |  |  |  | — |  |  | CHF | 6 |  |  | ₹ | 3 |
|  | QAR | — |  |  |  | — |  |  | QAR | 11 |  |  | ₹ | (3 | )
|  | TRY | — |  |  |  | — |  |  | TRY | 10 |  |  | ₹ | 8 |
|  | MXN | — |  |  |  | — |  |  | MXN | 61 |  |  | ₹ | (6 | )
|  | NOK | — |  |  |  | — |  |  | NOK | 34 |  |  | ₹ | 3 |
|  | OMR | — |  |  |  | — |  |  | OMR | 3 |  |  | ₹ | (1 | )
Range forward options contracts |  | USD | — |  |  |  | — |  |  | USD | 50 |  |  | ₹ | (6 | )
|  | £ | — |  |  |  | — |  |  | £ | 20 |  |  | ₹ | (2 | )
Buy : Forward contracts |  | USD | 750 |  |  | ₹ | (2,616 | ) |  | USD | 575 |  |  | ₹ | (417 | )
|  | JPY | — |  |  |  | — |  |  | JPY | 399 |  |  | ₹ | 6 |
|  | DKK | — |  |  |  | — |  |  | DKK | 9 |  |  | ₹ | (1 | )
^ | Value is less than 1.
Summary of Activity in Cash Flow Hedging Reserve within Equity Related to all Derivative Instruments Classified as Cash Flow Hedges | The following table summarizes activity in the cash flow hedging reserve within equity related to all derivative instruments classified as cash flow hedges:
|  | As at March 31, |
|  | 2017 |  |  | 2018 |
Balance as at the beginning of the year |  | ₹ | 2,367 |  |  | ₹ | 7,325 |
Deferred cancellation gain/ (loss), net |  |  | 74 |  |  |  | (6 | )
Changes in fair value of effective portion of derivatives |  |  | 12,391 |  |  |  | (12 | )
Net (gain)/loss reclassified to consolidated statement of income on occurrence of hedged transactions |  |  | (7,507 | ) |  |  | (7,450 | )
Gain/(loss) on cash flow hedging derivatives, net |  | ₹ | 4,958 |  |  | ₹ | (7,468 | )
Balance as at the end of the year |  |  | 7,325 |  |  |  | (143 | )
Deferred tax thereon |  |  | (1,419 | ) |  |  | 29 |
Balance as at the end of the year, net of deferred tax |  | ₹ | 5,906 |  |  | ₹ | (114 | )
Summary of Foreign Currency Risk from Non-derivative Financial Instruments | The below table presents foreign currency risk from non-derivative financial instruments as of March 31, 2017 & 2018:
|  | As at March 31, 2017 |
|  | US $ |  |  | Euro |  |  | Pound Sterling |  |  | Australian Dollar |  |  | Canadian Dollar |  |  | Other currencies # |  |  | Total |
Trade receivables |  | ₹ | 33,388 |  |  | ₹ | 4,663 |  |  | ₹ | 5,078 |  |  | ₹ | 2,547 |  |  | ₹ | 890 |  |  | ₹ | 4,218 |  |  | ₹ | 50,784 |
Unbilled revenues |  |  | 15,839 |  |  |  | 2,801 |  |  |  | 4,454 |  |  |  | 2,024 |  |  |  | 577 |  |  |  | 2,926 |  |  |  | 28,621 |
Cash and cash equivalent |  |  | 15,752 |  |  |  | 1,178 |  |  |  | 571 |  |  |  | 335 |  |  |  | 2 |  |  |  | 675 |  |  |  | 18,513 |
Other assets |  |  | 1,612 |  |  |  | 1,437 |  |  |  | 190 |  |  |  | 1,568 |  |  |  | 7 |  |  |  | 360 |  |  |  | 5,174 |
Loans and borrowings |  |  | (58,785 | ) |  |  | (494 | ) |  |  | (604 | ) |  |  | (537 | ) |  |  | — |  |  |  | (509 | ) |  |  | (60,929 | )
Trade payables, accrued expenses and other liabilities |  |  | (22,339 | ) |  |  | (4,284 | ) |  |  | (4,605 | ) |  |  | (1,453 | ) |  |  | (443 | ) |  |  | (2,136 | ) |  |  | (35,260 | )
Net assets/ (liabilities) |  | ₹ | (14,533 | ) |  | ₹ | 5,301 |  |  | ₹ | 5,084 |  |  | ₹ | 4,484 |  |  | ₹ | 1,033 |  |  | ₹ | 5,534 |  |  | ₹ | 6,903 |
|  | As at March 31, 2018 |
|  | US $ |  |  | Euro |  |  | Pound Sterling |  |  | Australian Dollar |  |  | Canadian Dollar |  |  | Other currencies # |  |  | Total |
Trade receivables |  | ₹ | 32,948 |  |  | ₹ | 7,273 |  |  | ₹ | 6,585 |  |  | ₹ | 3,459 |  |  | ₹ | 990 |  |  | ₹ | 3,651 |  |  | ₹ | 54,906 |
Unbilled revenues |  |  | 13,893 |  |  |  | 2,571 |  |  |  | 5,189 |  |  |  | 2,094 |  |  |  | 338 |  |  |  | 1,609 |  |  |  | 25,694 |
Cash and cash equivalent |  |  | 9,144 |  |  |  | 3,791 |  |  |  | 1,685 |  |  |  | 786 |  |  |  | 34 |  |  |  | 2,241 |  |  |  | 17,681 |
Other assets |  |  | 1,879 |  |  |  | 1,993 |  |  |  | 285 |  |  |  | 1,122 |  |  |  | 1 |  |  |  | 333 |  |  |  | 5,613 |
Loans and borrowings |  |  | (49,257 | ) |  |  | (41 | ) |  |  | (37 | ) |  |  | (165 | ) |  |  | — |  |  |  | (137 | ) |  |  | (49,637 | )
Trade payables, accrued expenses and other liabilities |  |  | (23,561 | ) |  |  | (3,474 | ) |  |  | (5,958 | ) |  |  | (1,516 | ) |  |  | (652 | ) |  |  | (2,942 | ) |  |  | (38,103 | )
Net assets/ (liabilities) |  | ₹ | (14,954 | ) |  | ₹ | 12,113 |  |  | ₹ | 7,749 |  |  | ₹ | 5,780 |  |  | ₹ | 711 |  |  | ₹ | 4,755 |  |  | ₹ | 16,154 |
# | Other currencies reflect currencies such as Singapore Dollars, Danish Krone, etc.
Summary of Remaining Contractual Maturities of Significant Financial Liabilities at Reporting Date | The table below provides details regarding the remaining contractual maturities of significant financial liabilities at the reporting date. The amounts include estimated interest payments and exclude the impact of netting agreements, if any.
|  | As at March 31, 2017 |
|  |  |  |  | Contractual Cash Flows |
|  | Carrying value |  |  | Less than 1 year |  |  | 1-2 years |  |  | 2-4years |  |  | 4-7years |  |  | Total |
Loans, borrowings and bank overdrafts |  | ₹ | 142,412 |  |  | ₹ | 124,243 |  |  | ₹ | 14,132 |  |  | ₹ | 5,526 |  |  | ₹ | 341 |  |  | ₹ | 144,242 |
Trade payables and accrued expenses |  |  | 65,486 |  |  |  | 65,486 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 65,486 |
Derivative liabilities |  |  | 2,710 |  |  |  | 2,708 |  |  |  | 2 |  |  |  | — |  |  |  | — |  |  |  | 2,710 |
Other liabilities |  |  | 1,195 |  |  |  | 341 |  |  |  | 810 |  |  |  | — |  |  |  | 77 |  |  |  | 1,228 |
|  | As at March 31, 2018 |
|  |  |  |  | Contractual Cash Flows |
|  | Carrying value |  |  | Less than 1 year |  |  | 1-2 years |  |  | 2-4years |  |  | 4-7years |  |  | Total |
Loans, borrowings and bank overdrafts |  | ₹ | 138,259 |  |  | ₹ | 95,466 |  |  | ₹ | 18,997 |  |  | ₹ | 28,190 |  |  | ₹ | 6 |  |  | ₹ | 142,659 |
Trade payables and accrued expenses |  |  | 68,129 |  |  |  | 68,129 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 68,129 |
Derivative liabilities |  |  | 2,217 |  |  |  | 2,210 |  |  |  | 7 |  |  |  | — |  |  |  | — |  |  |  | 2,217 |
Other liabilities |  |  | 1,057 |  |  |  | 1,050 |  |  |  | 7 |  |  |  |  |  |  |  |  |  |  |  | 1,057 |
Summary of Balanced View of Liquidity and Financial Indebtedness | The balanced view of liquidity and financial indebtedness is stated in the table below. This calculation of the net cash position is used by the management for external communication with investors, analysts and rating agencies:
|  | As at March 31, |
|  | 2017 |  |  | 2018 |
Cash and cash equivalents |  | ₹ | 52,710 |  |  | ₹ | 44,925 |
Investment |  |  | 292,030 |  |  |  | 249,094 |
Loans and borrowings |  |  | (142,412 | ) |  |  | (138,259 | )
|  | ₹ | 202,328 |  |  | ₹ | 155,760 |

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- Definition The disclosure of the offsetting of financial assets and financial liabilities. [Refer: Financial assets; Financial liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2017-01-01 -Section Offsetting financial assets and financial liabilities -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2017-03-01&anchor=F17296467&doctype=Standard -URIDate 2017-03-09 + Details
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- Definition Disclosure of derivative contract outstanding. + References No definition available. + Details
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- Definition Disclosure of fair value measurement of assets and liabilities measured on recurring basis. + References No definition available. + Details
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- Definition Disclosure of maturity analysis for financial liabilities. + References No definition available. + Details
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- Definition Disclosure of reconciliation of changes in fair value measurement assets liabilities. + References No definition available. + Details
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- Definition Disclosure of significant unobservable inputs used in fair value measurement of assets and liabilities. + References No definition available. + Details
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- Definition Text block1 [abstract] + References No definition available. + Details
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