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Goodwill and intangible assets (Tables) | 12 Months Ended
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Mar. 31, 2020
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Summary of Movement in Goodwill Balance | The movement in goodwill balance is given below:
|  | Year ended March 31, |
|  | 2019 |  |  | 2020 |
Balance at the beginning of the year |  | ₹ | 117,584 |  |  | ₹ | 116,980 |
Translation adjustment |  |  | 4,529 |  |  |  | 9,199 |
Acquisition through business combination, net (Refer to Note 7) |  |  | — |  |  |  | 4,833 |
Disposal (Refer to Note 26) |  |  | (4,893 | ) |  |  | — |
Assets reclassified as held for sale (Refer to Note 26) |  |  | (240 | ) |  |  | — |
Balance at the end of the year |  | ₹ | 116,980 |  |  | ₹ | 131,012 |
Summary of Allocation of Goodwill to CGUs | Goodwill has been allocated to the CGUs as at March 31, 2020 as follows:
CGUs |  | As at March 31, 2020 |
Banking Financial Services and Insurance (BFSI) |  | ₹ | 19,225 |
Healthcare and Life Sciences (Health BU) |  |  | 55,642 |
Consumer (CBU) |  |  | 14,501 |
Energy, Natural Resources and Utilities (ENU) |  |  | 15,782 |
Manufacturing (MFG) |  |  | 11,998 |
Technology (TECH) |  |  | 12,821 |
Communication (COMM) |  |  | 1,043 |
|  | ₹ | 131,012 |
Following table presents the allocation of goodwill to the CGUs for the year ended March 31, 2019:
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 |
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, 2018 |  | ₹ | 26,586 |  |  | ₹ | 6,551 |  |  | ₹ | 33,137 |
Translation adjustment |  |  | 555 |  |  |  | 217 |  |  |  | 772 |
Disposal (Refer to Note 26) |  |  | (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 to Note 26) |  |  | (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 |
Gross carrying value: |  |  |  |  |  |  |  |  |  |  |  |
As at April 1, 2019 |  | ₹ | 26,924 |  |  | ₹ | 5,945 |  |  | ₹ | 32,869 |
Translation adjustment |  |  | 1,031 |  |  |  | 382 |  |  |  | 1,413 |
Acquisition through business combinations (Refer to Note 7) |  |  | 4,535 |  |  |  | 371 |  |  |  | 4,906 |
As at March 31, 2020 |  | ₹ | 32,490 |  |  | ₹ | 6,698 |  |  | ₹ | 39,188 |
Accumulated amortization/ impairment: |  |  |  |  |  |  |  |  |  |  |  |
As at April 1, 2019 |  | ₹ | 15,345 |  |  | ₹ | 3,762 |  |  | ₹ | 19,107 |
Translation adjustment |  |  | 220 |  |  |  | 226 |  |  |  | 446 |
Amortization and impairment * |  |  | 2,333 |  |  |  | 940 |  |  |  | 3,273 |
As at March 31, 2020 |  | ₹ | 17,898 |  |  | ₹ | 4,928 |  |  | ₹ | 22,826 |
Net carrying value as at March 31, 2020 |  | ₹ | 14,592 |  |  | ₹ | 1,770 |  |  | ₹ | 16,362 |
* | Includes impairment charge on certain intangible assets recognized on acquisitions, amounting to ₹ 643, ₹ 838 and ₹ Nil for the year ended March 31, 2018, 2019 and 2020, respectively.
Summary of Estimated Remaining Amortization Period for Intangible Assets Acquired on Acquisition | As at March 31, 2020, the estimated remaining amortization period for intangible assets acquired on acquisition are as follows:
Acquisition |  | Estimated remaining amortization period |
ATCO I-Tek |  |  | 4.50 years |
Cellent AG |  |  | 0.75 – 2.75 years |
Appirio Inc. |  |  | 1.75 years |
Vara Infotech Private Limited |  |  | 6.50 - 9.50 years |
International TechneGroup Incorporated |  |  | 4.50 years |
Rational Interaction, Inc |  |  | 2.75 - 6.75 years |
Other entities |  |  | 0.25 – 12.25 years |

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