XML 49 R50.htm IDEA: XBRL DOCUMENT v3.20.1

Investments (Tables)

12 Months Ended

Mar. 31, 2020

Text block [abstract]

Schedule of Investment

Investments consist of the following:

		As at March 31,
		2019				2020
Non-current
Financial instruments at FVTOCI
Equity instruments		₹	6,916			₹	9,297
Financial instruments at amortized cost
Inter corporate and term deposits *			—				5
		₹	6,916			₹	9,302
Current
Financial instruments at FVTPL
Investments in liquid and short-term mutual funds		₹	13,960			₹	14,795
Financial instruments at FVTOCI
Commercial paper, Certificate of deposits and bonds			185,048				155,587
Financial instruments at amortized cost
Inter corporate and term deposits *			21,708				19,253
		₹	220,716			₹	189,635
Total		₹	227,632			₹	198,937

* These deposits earn a fixed rate of interest. Term deposits include non- current and current deposits in lien with banks primarily on account of term deposits held as margin money deposits against guarantees amounting to ₹5, and ₹796, respectively (March 31, 2019: Term deposits current of ₹463).

Summary of Financial Information in Respect of Immaterial Associates Accounted for Using Equity Method

The Company has no material associates as at March 31, 2019 and 2020. The aggregate summarized financial information in respect of the Company’s immaterial associates that are accounted for using the equity method is set forth below:

		As at March 31,
		2019				2020
Carrying amount of the Company’s interest in associates accounted for using the equity method			1,235				1,383

		For the year ended March 31,
		2018				2019				2020
Company’s share of net profit /(loss) of associates accounted for using the equity method in consolidated statement of income			11				(43	)			29

X

- Definition

The disclosure of interests in associates. [Refer: Associates [member]]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 12
-IssueDate 2019-01-01
-Paragraph 2
-Subparagraph b
-Clause ii
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2019-en-r&anchor=para_2_b_ii&doctype=Standard
-URIDate 2019-03-27

+ Details

Name:	ifrs-full_DisclosureOfInterestsInAssociatesExplanatory
Namespace Prefix:	ifrs-full_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Disclosure Of Detailed Information About Investments Including Accounted For Using Equity Method Explanatory

+ References

No definition available.

+ Details

Name:	wit_DisclosureOfDetailedInformationAboutInvestmentsIncludingAccountedForUsingEquityMethodExplanatory
Namespace Prefix:	wit_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Text block [abstract]

+ References

No definition available.

+ Details

Name:	wit_TextBlockAbstract
Namespace Prefix:	wit_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration