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Employee Benefits (Tables) | 12 Months Ended
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Mar. 31, 2021
Disclosure Of Employee Benefit Plan [Abstract] |
Summary of Employee Benefits |
|  | As at March 31 |
Particulars |  | 2020 |  |  | 2021 |
Net defined benefit liability |  |  | 4,834 |  |  |  | 5,849 |
Other long term employee benefit (liability for compensated absences) |  |  | 1,501 |  |  |  | 1,630 |
Total employee benefit liabilities |  |  | 6,335 |  |  |  | 7,479 |
|  | As at March 31 |
Particulars |  | 2020 |  |  | 2021 |
Present value of unfunded obligation |  |  | 4,834 |  |  |  | 5,849 |
Total |  |  | 4,834 |  |  |  | 5,849 |
Disclosure of Reconciliation From Opening Balances to Closing Balances For Net Defined Liability and Its Components | The following table shows a reconciliation from the opening balances to the closing balances for the net defined liability and its components.
Particulars |  | Defined benefit obligation |  |  | Fair value of plan assets |  |  | Net defined benefit liability |
|  | As at March 31 |  |  | As at March 31 |  |  | As at March 31 |
|  | 2020 |  |  | 2021 |  |  | 2020 |  |  | 2021 |  |  | 2020 |  |  | 2021 |
Balance as at April 1 |  |  | 4,269 |  |  |  | 5,669 |  |  |  | (845 | ) |  |  | (835 | ) |  |  | 3,424 |  |  |  | 4,834 |
Acquired through business combination |  |  | 281 |  |  |  | — |  |  |  | (167 | ) |  |  | — |  |  |  | 114 |  |  |  | — |
Included in profit or loss |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current service cost |  |  | 930 |  |  |  | 949 |  |  |  | — |  |  |  | — |  |  |  | 930 |  |  |  | 949 |
Past service cost |  |  | 432 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 432 |  |  |  | — |
Interest cost (income) |  |  | 302 |  |  |  | 283 |  |  |  | (66 | ) |  |  | (38 | ) |  |  | 236 |  |  |  | 245 |
|  |  | 1,664 |  |  |  | 1,232 |  |  |  | (66 | ) |  |  | (38 | ) |  |  | 1,598 |  |  |  | 1,194 |
Included in other comprehensive income |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Remeasurement loss (gain) : |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
-Actuarial loss (gain) arising from : |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
-financial assumptions |  |  | (72 | ) |  |  | (158 | ) |  |  | — |  |  |  | — |  |  |  | (72 | ) |  |  | (158 | )
-experience adjustment |  |  | 314 |  |  |  | 493 |  |  |  | — |  |  |  | — |  |  |  | 314 |  |  |  | 493 |
-Return on plan assets excluding interest income |  |  | — |  |  |  | — |  |  |  | 104 |  |  |  | (136 | ) |  |  | 104 |  |  |  | (136 | )
|  |  | 242 |  |  |  | 335 |  |  |  | 104 |  |  |  | (136 | ) |  |  | 346 |  |  |  | 199 |
Effects of movement in foreign exchange rates |  |  | (406 | ) |  |  | 125 |  |  |  | 66 |  |  |  | (15 | ) |  |  | (340 | ) |  |  | 110 |
Other |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Contribution by employer |  |  | — |  |  |  | — |  |  |  | (26 | ) |  |  | (2 | ) |  |  | (26 | ) |  |  | (2 | )
Benefits paid |  |  | (381 | ) |  |  | (871 | ) |  |  | 99 |  |  |  | 385 |  |  |  | (282 | ) |  |  | (486 | )
Balance as at March 31 |  |  | 5,669 |  |  |  | 6,490 |  |  |  | (835 | ) |  |  | (641 | ) |  |  | 4,834 |  |  |  | 5,849 |
|  | As at March 31 |
Particulars |  | 2020 |  |  | 2021 |
Present value of defined benefit obligation |  |  | 5,669 |  |  |  | 6,490 |
Less: fair value of plan assets |  |  | (835 | ) |  |  | (641 | )
Net defined benefit liability |  |  | 4,834 |  |  |  | 5,849 |
|  | As at March 31 |
Net defined benefit liability represented by: |  | 2020 |  |  | 2021 |
MMT India |  |  | 3,465 |  |  |  | 3,996 |
Ibibo |  |  | 1,104 |  |  |  | 1,463 |
Bitla |  |  | 104 |  |  |  | 200 |
Q2T |  |  | 161 |  |  |  | 170 |
TripMoney |  |  | — |  |  |  | 20 |
Summary of Actuarial Assumptions | Principal actuarial assumptions are given below:
|  | As at March 31
Particulars |  | 2020 |  |  | 2021
Discount rate (per annum) |  | 5.70% - 6.40% |  |  | 5.40% - 6.20%
Future salary growth (per annum) |  | 5.00% - 11.00% |  |  | 5.00% - 11.00%
Withdrawal rate |  |  | 25.00 | % |  | 10.00% - 25.00%
Retirement age (years) |  | 58 - 65 |  |  | 58 - 65
Summary of Sensitivity Analysis for Actuarial Assumptions | Reasonably possible changes at the reporting date to one of the relevant actuarial assumptions, holding other assumptions constant, would have affected the defined benefit obligation by the amounts shown below:
Particulars |  | For the year ended March 31, 2020 |  |  | For the year ended March 31, 2021 |
|  | Increase |  |  | Decrease |  |  | Increase |  |  |  |  | Decrease |
Discount rate (1% movement) |  |  | (251 | ) |  |  | 274 |  |  |  | (257 | ) |  |  |  |  | 280 |
Future salary growth (1% movement) |  |  | 276 |  |  |  | (260 | ) |  |  | 275 |  |  |  |  |  | (260 | )
Withdrawal rates (10% movement) |  |  | (636 | ) |  |  | 1,240 |  |  |  | (632 | ) |  |  |  |  | 1,185 |
Disclosure of Plan Assets | Plan assets comprise the following:
|  | As at March 31 |
Particulars |  | 2020 |  |  | 2021 |
Funds managed by the insurer |  |  | 100 | % |  |  | 100 | %
Summary of Expected Benefit Payments | H. Expected benefit payments for the year ending:
|  | Amount |
March 31, 2022 |  |  | 1,252 |
March 31, 2023 |  |  | 1,227 |
March 31, 2024 |  |  | 1,336 |
March 31, 2025 |  |  | 1,363 |
March 31, 2026 |  |  | 1,402 |
Thereafter |  |  | 5,494 |

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- Definition The disclosure of a sensitivity analysis for significant actuarial assumptions used to determine the present value of a defined benefit obligation. [Refer: Actuarial assumptions [member]; Defined benefit obligation, at present value] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2020-01-01 -Paragraph 145 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=19&code=ifrs-tx-2020-en-r&anchor=para_145&doctype=Standard -URIDate 2020-01-01 + Details
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