| Summary of Changes in Accumulated Other Comprehensive Income After Tax |
The below table presents the changes in AOCI after income tax for the fiscal years ended March 31, 2025 and March 31, 2026.
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Foreign currency
translation reserve |
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Long-duration insurance contract |
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Balance, March 31, 2024 |
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Rs. |
(7,505.2) |
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Rs. |
7,441.8 |
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Rs. |
(15,477.0 |
) |
|
Rs. |
(15,540.4) |
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Net unrealized gain/ (loss) arising during the period |
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145,589.7 |
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|
2,004.3 |
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— |
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147,594.0 |
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Amounts reclassified to income |
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9,835.5 |
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— |
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— |
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9,835.5 |
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Long-duration insurance contract discount rate change |
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— |
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— |
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(59,827.6 |
) |
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(59,827.6 |
) |
Transferred to undistributed policyholders earnings account |
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(58,778.7 |
) |
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— |
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75,304.6 |
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|
16,525.9 |
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Less: Other comprehensive income attributable to shareholders of noncontrolling interest |
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1,361.3 |
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32.0 |
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— |
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1,393.3 |
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Balance, March 31, 2025 |
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Rs. |
87,780.0 |
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Rs. |
9,414.1 |
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Rs. |
— |
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Rs. |
97,194.1 |
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Foreign currency
translation reserve |
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Long-Duration Insurance Contract |
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|
Rs. |
87,780.0 |
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Rs. |
9,414.1 |
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Rs. |
— |
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Rs. |
— |
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Rs. |
97,194.1 |
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Net unrealized gain/ (loss) arising during the period |
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(291,560.2 |
) |
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8,562.3 |
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— |
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— |
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(282,997.9 |
) |
Past Service cost recognised due to plan amendment |
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— |
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— |
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(7,366.8 |
) |
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— |
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(7,366.8 |
) |
Amounts reclassified to income |
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(42,535.5 |
) |
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— |
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— |
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— |
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(42,535.5 |
) |
Amortization of past service cost |
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— |
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— |
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842.9 |
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— |
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|
842.9 |
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Long-duration insurance contract discount rate change |
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— |
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— |
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— |
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184,210.0 |
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184,210.0 |
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Transferred to undistributed policyholders earnings account |
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169,910.0 |
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— |
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797.5 |
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(184,210.0 |
) |
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(13,502.5 |
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Less: Other comprehensive income attributable to shareholders of noncontrolling interest |
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(1,763.9 |
) |
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125.1 |
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(86.4 |
) |
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— |
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(1,725.2 |
) |
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|
Rs. |
(74,641.8 |
) |
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Rs. |
17,851.3 |
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Rs. |
(5,640.0 |
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Rs. |
— |
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Rs. |
(62,430.5 |
) |
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US$ |
(795.5 |
) |
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US$ |
190.3 |
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US$ |
(60.1 |
) |
|
US$ |
— |
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US$ |
(665.4 |
) |
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| Summary of Reclassification Out of Accumulated Other Comprehensive Income (OCI) by Income line Item and the Related Tax Effect |
The below table presents the reclassification out of accumulated other comprehensive income by income line item and the related income tax effect for the fiscal years ended March 31, 2025 and March 31, 2026.
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AFS debt securities: |
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Realized (gain)/loss on sales of AFS debt securities, net |
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Rs. |
13,418.4 |
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Rs. |
(56,422.9 |
) |
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US$ |
(601.3 |
) |
Amortization of past service cost |
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1,119.9 |
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11.9 |
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Total before income tax |
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Rs. |
13,418.4 |
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Rs. |
(55,303.0 |
) |
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US$ |
(589.4 |
) |
Income tax |
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(3,582.9 |
) |
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13,610.4 |
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145.1 |
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Net of income tax |
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Rs. |
9,835.5 |
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Rs. |
(41,692.6 |
) |
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US$ |
(444.3 |
) |
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