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Goodwill and intangible assets | 12 Months Ended
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Mar. 31, 2019
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Goodwill and intangible assets | 5. Goodwill and intangible assets The movement in goodwill balance is given below:
|  | Year ended March 31, |
|  | 2018 |  |  | 2019 |
Balance at the beginning of the year |  | ₹ | 125,796 |  |  | ₹ | 117,584 |
Translation adjustment |  |  | 2,970 |  |  |  | 4,529 |
Disposal (Refer Note 22) |  |  | — |  |  |  | (4,893 | )
Acquisition through business combination |  |  | 1,172 |  |  |  | — |
Assets reclassified as held for sale |  |  | (12,354 | ) |  |  | (240 | )
Balance at the end of the year |  | ₹ | 117,584 |  |  | ₹ | 116,980 |
Acquisition through business combinations for the year ended March 31, 2018, includes goodwill recognized on four acquisitions. Also refer Note 6 to the consolidated financial statements. The Company is organized by three operating segments: IT Services, IT Products and India State Run Enterprise. Goodwill as at March 31, 2018 and 2019 has been allocated to the IT Services operating segment. Goodwill recognized on business combinations is allocated to Cash Generating Units (CGUs), within the IT Services operating segment, which are expected to benefit from the synergies of the acquisitions. During the year ended March 31, 2019, the Company realigned its CGUs (also refer Note 30). Consequently, goodwill has been allocated to the new CGUs as at March 31, 2019 as follows:
CGUs |  | As at March 31, 2019 |
Banking Financial Services and Insurance (BFSI) |  | ₹ | 17,713 |
Healthcare and Life Sciences (Health BU) |  |  | 50,670 |
Consumer (CBU) |  |  | 13,587 |
Energy, Natural Resources and Utilities (ENU) |  |  | 15,203 |
Manufacturing (MFG) |  |  | 8,991 |
Technology (TECH) |  |  | 9,846 |
Communication (COMM) |  |  | 970 |
|  | ₹ | 116,980 |
Following table presents the allocation of goodwill to the CGUs for the year ended March 31, 2018:
CGUs |  | As at March 31, 2018 |
Banking Financial Services and Insurance (BFSI) |  | ₹ | 17,475 |
Healthcare and Life Sciences (HLS) |  |  | 49,085 |
Consumer (CBU) |  |  | 14,776 |
Energy, Natural Resources and Utilities (ENU) |  |  | 14,863 |
Manufacturing and Technology (MNT) |  |  | 20,406 |
Communication (COMM) |  |  | 979 |
|  | ₹ | 117,584 |
For the purpose of impairment testing, goodwill is allocated to a CGU representing the lowest level within the Group at which goodwill is monitored for internal management purposes, and which is not higher than the Company’s operating segment. Goodwill is tested for impairment at least annually in accordance with the Company’s procedure for determining the recoverable value of each CGU. The recoverable amount of the CGU is determined on the basis of Fair Value Less Cost of Disposal (FVLCD). The FVLCD of the CGU is determined based on the market capitalization approach, using the turnover and earnings multiples derived from observable market data. The fair value measurement is categorized as a level 2 fair value based on the inputs in the valuation techniques used. Based on the above testing, no impairment was identified as at March 31, 2018 and 2019, as the recoverable value of the CGUs exceeded the carrying value. Further, none of the CGU’s tested for impairment as at March 31, 2018 and 2019 were at risk of impairment. An analysis of the calculation’s sensitivity to a change in the key parameters (turnover and earnings multiples), did not identify any probable scenarios where the CGU’s recoverable amount would fall below its carrying amount. The movement in intangible assets is given below:
|  | Intangible assets |
|  | Customer related |  |  | Marketing related |  |  | Total |
Gross carrying value: |  |  |  |  |  |  |  |  |  |  |  |
As at April 1, 2017 |  | ₹ | 20,528 |  |  | ₹ | 6,279 |  |  | ₹ | 26,807 |
Translation adjustment |  |  | 493 |  |  |  | 103 |  |  |  | 596 |
Acquisition through business combinations |  |  | 5,565 |  |  |  | 169 |  |  |  | 5,734 |
As at March 31, 2018 |  | ₹ | 26,586 |  |  | ₹ | 6,551 |  |  | ₹ | 33,137 |
Accumulated amortization/ impairment: |  |  |  |  |  |  |  |  |  |  |  |
As at April 1, 2017 |  | ₹ | 9,264 |  |  | ₹ | 1,621 |  |  | ₹ | 10,885 |
Translation adjustment |  |  | 14 |  |  |  | 11 |  |  |  | 25 |
Amortization and impairment * |  |  | 2,985 |  |  |  | 1,129 |  |  |  | 4,114 |
As at March 31, 2018 |  | ₹ | 12,263 |  |  | ₹ | 2,761 |  |  | ₹ | 15,024 |
Net carrying value as at March 31, 2018 |  | ₹ | 14,323 |  |  | ₹ | 3,790 |  |  | ₹ | 18,113 |
Gross carrying value: |  |  |  |  |  |  |  |  |  |  |  |
As at April 1, 2018 |  | ₹ | 26,586 |  |  | ₹ | 6,551 |  |  | ₹ | 33,137 |
Translation adjustment |  |  | 555 |  |  |  | 217 |  |  |  | 772 |
Disposal (Refer Note 22) |  |  | (217 | ) |  |  | (823 | ) |  |  | (1,040 | )
As at March 31, 2019 |  | ₹ | 26,924 |  |  | ₹ | 5,945 |  |  | ₹ | 32,869 |
Accumulated amortization/ impairment: |  |  |  |  |  |  |  |  |  |  |  |
As at April 1, 2018 |  | ₹ | 12,263 |  |  | ₹ | 2,761 |  |  | ₹ | 15,024 |
Translation adjustment |  |  | 35 |  |  |  | 64 |  |  |  | 99 |
Amortization and impairment * |  |  | 3,148 |  |  |  | 1,136 |  |  |  | 4,284 |
Disposal (Refer Note 22) |  |  | (101 | ) |  |  | (199 | ) |  |  | (300 | )
As at March 31, 2019 |  | ₹ | 15,345 |  |  | ₹ | 3,762 |  |  | ₹ | 19,107 |
Net carrying value as at March 31, 2019 |  | ₹ | 11,579 |  |  | ₹ | 2,183 |  |  | ₹ | 13,762 |
* | includes impairment charge on certain intangible assets recognized on acquisitions, amounting to ₹ 3,056, ₹ 643 and ₹ 838 for the year ended March 31, 2017, 2018 and 2019, respectively.
Amortization and impairment expense on intangible assets is included in selling and marketing expenses in the consolidated statement of income. Acquisition through business combinations for the year ended March 31, 2018, primarily includes intangible assets recognized on four acquisitions. Also refer Note 6 to the Consolidated financial statements. As at March 31, 2019, the estimated remaining amortization period for intangible assets acquired on acquisition are as follows:
Acquisition |  | Estimated remaining amortization period |
Global oil and gas information technology practice of the Commercial Business Services, Business Unit of Science Applications International Corporation |  |  | 1.25 – 2.25 years |
Promax Application Group |  |  | 3.25 years |
Opus Capital Markets Consultants LLC |  |  | 1.75 years |
ATCO I-Tek |  |  | 5.50 years |
Designit AS |  |  | 1.25 years |
Cellent AG |  |  | 1.75 – 3.75 years |
Appirio Inc. |  |  | 2.75 years |
Other entities |  |  | 1 – 13.25 years |

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- Definition The disclosure of intangible assets and goodwill. [Refer: Intangible assets and goodwill] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2018-01-01 -Paragraph 10 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_10_e&doctype=Standard -URIDate 2018-03-16 + Details
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- Definition Text block [abstract] + References No definition available. + Details
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