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Goodwill and intangible assets (Tables)

12 Months Ended

Mar. 31, 2019

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Summary of Movement in Goodwill Balance

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

Summary of Allocation of Goodwill to CGUs

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

Summary of Movement in Intangible Assets

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.

Summary of Estimated Remaining Amortization Period for Intangible Assets Acquired on Acquisition

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 detailed information about intangible assets. [Refer: Intangible assets other than goodwill]

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The disclosure of intangible assets that are material to the entity. [Refer: Intangible assets material to entity]

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The disclosure of the reconciliation of changes in goodwill. [Refer: Goodwill]

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