| Accumulated other comprehensive income |
20 . Accumulated other comprehensive income The below table presents the changes in AOCI after income tax for the fiscal years ended March 31, 2024 and March 31, 2025.
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Foreign currency
translation reserve |
|
|
Long-Duration
Insurance
Contract |
|
|
|
|
|
|
|
|
| Balance, March 31, 2023 |
|
Rs. |
(74,923.1 |
) |
|
Rs. |
6,649.4 |
|
|
Rs. |
— |
|
|
Rs. |
(68,273.7 |
) |
| Net unrealized gain/ (loss) arising during the period |
|
|
78,036.1 |
|
|
|
810.3 |
|
|
|
— |
|
|
|
78,846.4 |
|
| Amounts reclassified to income |
|
|
4,856.3 |
|
|
|
— |
|
|
|
— |
|
|
|
4,856.3 |
|
| Long-duration insurance contract discount rate change |
|
|
— |
|
|
|
— |
|
|
|
(34,112.6 |
) |
|
|
(34,112.6 |
) |
| Transferred to undistributed policyholders earnings account |
|
|
— |
|
|
|
— |
|
|
|
3,391.4 |
|
|
|
3,391.4 |
|
| Less: Other comprehensive income attributable to shareholders of noncontrolling interest |
|
|
15,474.5 |
|
|
|
17.9 |
|
|
|
(15,244.2 |
) |
|
|
248.2 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Balance, March 31, 2024 |
|
Rs. |
(7,505.2 |
) |
|
Rs. |
7,441.8 |
|
|
Rs. |
(15,477.0 |
) |
|
Rs. |
(15,540.4 |
) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
|
|
|
Foreign currency
translation reserve |
|
|
Long-Duration
Insurance
Contract |
|
|
|
|
| |
|
|
|
| Balance, March 31, 2024 |
|
Rs. |
(7,505.2 |
) |
|
Rs. |
7,441.8 |
|
|
Rs. |
(15,477.0 |
) |
|
Rs. |
(15,540.4 |
) |
| Net unrealized gain/ (loss) arising during the period |
|
|
145,589.7 |
|
|
|
2,004.3 |
|
|
|
— |
|
|
|
147,594.0 |
|
| Amounts reclassified to income |
|
|
9,835.5 |
|
|
|
— |
|
|
|
— |
|
|
|
9,835.5 |
|
| Long-duration insurance contract discount rate change |
|
|
— |
|
|
|
— |
|
|
|
(59,827.6 |
) |
|
|
(59,827.6 |
) |
| Transferred to undistributed policyholders earnings account |
|
|
(58,778.7 |
) |
|
|
— |
|
|
|
75,304.6 |
|
|
|
16,525.9 |
|
| Less: Other comprehensive income attributable to shareholders of noncontrolling interest |
|
|
1,361.3 |
|
|
|
32.0 |
|
|
|
— |
|
|
|
1,393.3 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Balance, March 31, 2025 |
|
Rs. |
87,780.0 |
|
|
Rs. |
9,414.1 |
|
|
Rs. |
— |
|
|
Rs. |
97,194.1 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Balance, March 31, 2025 |
|
US$ |
1,027.5 |
|
|
US$ |
110.2 |
|
|
US$ |
— |
|
|
US$ |
1,137.7 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| The below table presents the reclassification out of AOCI by income line item and the related income tax effect for the fiscal years ended March 31, 2024 and March 31, 2025.
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|
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
Realized (gain)/loss on sales of AFS debt securities, net |
|
Rs. |
6,602.9 |
|
|
Rs. |
13,418.4 |
|
|
US$ |
157.0 |
|
Allowance on AFS debt securities |
|
|
(70.9 |
) |
|
|
— |
|
|
|
— |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
Rs. |
6,532.0 |
|
|
Rs. |
13,418.4 |
|
|
US$ |
157.0 |
|
| |
|
|
(1,675.7 |
) |
|
|
(3,582.9 |
) |
|
|
(41.9 |
) |
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
Rs. |
4,856.3 |
|
|
Rs. |
9,835.5 |
|
|
US$ |
115.1 |
|
|
|
|
|
|
|
|
|
|
|
|
|
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|