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v3.19.2

Other Assets - Summary of Other Assets (Detail) ₨ in Millions, $ in Millions | 12 Months Ended |
--- | --- | ---
Mar. 31, 2019 INR (₨) | Mar. 31, 2018 INR (₨) | Mar. 31, 2019 USD ($)
Financial asset |  |  |
Security deposits | ₨ 1,436 | ₨ 1,197 |
Other deposits | 777 | 250 |
Interest receivables | 1,139 |  |
Finance lease receivables | 1,794 | 2,739 |
Non-current financial asset | 5,146 | 4,186 | $ 74
Non-Financial asset |  |  |
Prepaid expenses including rentals for leasehold land | 6,323 | 7,602 |
Cost to obtain contract | 4,212 |  |
Others | 5,337 | 4,468 |
Assets reclassified as held for sale |  | (530) |
Non-current non-financial asset | 15,872 | 11,540 |
Other non-current assets | 21,018 | 15,726 |
Financial asset |  |  |
Security deposits | 1,050 | 1,238 |
Other deposits | 33 | 59 |
Due from officers and employees | 738 | 697 |
Finance lease receivables | 1,618 | 2,271 |
Interest receivables | 1,789 | 491 |
Others | 9,383 | 2,673 |
Current financial asset | 14,611 | 7,429 | 211
Non-Financial asset |  |  |
Prepaid expenses | 12,148 | 14,407 |
Due from officers and employees | 871 | 1,175 |
Advance to suppliers | 3,247 | 1,819 |
Deferred contract costs |  | 3,211 |
Balance with excise, customs and other authorities | 5,543 | 3,886 |
Cost to obtain contract | 1,170 |  |
Others | 107 | 50 |
Assets reclassified as held for sale |  | (1,381) |
Current non-financial asset | 23,086 | 23,167 | $ 334
Other current assets | 37,697 | 30,596 |
Total | ₨ 58,715 | ₨ 46,322 |

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- Definition The amount of assets recognised from the costs to obtain or fulfil contracts with customers. The costs to obtain a contract with a customer are the incremental costs of obtaining the contract that the entity would not have incurred if the contract had not been obtained. The costs to fulfil a contract with a customer are the costs that relate directly to a contract or to an anticipated contract that the entity can specifically identify. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 15 -IssueDate 2018-01-01 -Paragraph 128 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=15&date=2018-03-01&anchor=para_128_a&doctype=Standard -URIDate 2018-03-16 + Details
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- Definition The amount of current advances made to suppliers before goods or services are received. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2018-01-01 -Paragraph 112 -Subparagraph c -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_112_c&doctype=Standard -URIDate 2018-03-16 + Details
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- Definition The amount of current finance lease receivables. [Refer: Finance lease receivables] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2018-01-01 -Paragraph 55 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_55&doctype=Standard -URIDate 2018-03-16 + Details
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- Definition The amount of interest recognised as a receivable. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2018-01-01 -Paragraph 112 -Subparagraph c -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_112_c&doctype=Standard -URIDate 2018-03-16 + Details
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- Definition The amount of non-current assets or disposal groups classified as held for sale. [Refer: Disposal groups classified as held for sale [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 5 -IssueDate 2018-01-01 -Paragraph 38 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=5&date=2018-03-01&anchor=para_38&doctype=Standard -URIDate 2018-03-16 + Details
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- Definition The amount of non-current finance lease receivables. [Refer: Finance lease receivables] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2018-01-01 -Paragraph 55 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_55&doctype=Standard -URIDate 2018-03-16 + Details
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- Definition The amount of non-current interest receivable. [Refer: Interest receivable] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2018-01-01 -Paragraph 112 -Subparagraph c -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_112_c&doctype=Standard -URIDate 2018-03-16 + Details
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- Definition The amount of current assets that the entity does not separately disclose in the same statement or note. [Refer: Current assets] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2018-01-01 -Paragraph 55 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_55&doctype=Standard -URIDate 2018-03-16 + Details
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- Definition The amount of current financial assets that the entity does not separately disclose in the same statement or note. [Refer: Other financial assets; Current financial assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2018-01-01 -Paragraph 54 -Subparagraph d -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_54_d&doctype=Standard -URIDate 2018-03-16 + Details
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