| Information about Changes in Fair Value of Level 3 Assets Pertaining to Instruments Carried at Fair Value |
The following table summarizes certain additional information about changes in the fair value of Level 3 assets pertaining to instruments carried at fair value for the fiscal years ended March 31, 2025 and March 31, 2026:
|
|
|
|
|
| Particulars |
|
|
|
| |
|
|
|
| Beginning balance at April 1, 2024 |
|
Rs. |
160,865.0 |
|
| Total gains or losses (realized/unrealized) |
|
|
|
|
| — Included in net income |
|
|
5,864.3 |
|
| — Included in other comprehensive income |
|
|
1,351.8 |
|
| Purchases/additions |
|
|
65,272.1 |
|
| Sales |
|
|
(546.6 |
) |
| Issuances |
|
|
— |
|
| Settlements |
|
|
(83,818.7 |
) |
| Transfers into Level 3 |
|
|
209.6 |
|
| Transfers out of Level 3 |
|
|
— |
|
| Foreign currency translation adjustment |
|
|
— |
|
|
|
|
|
|
| Ending balance at March 31, 2025 |
|
Rs. |
149,197.5 |
|
|
|
|
|
|
| Total amount of gains/ (losses) included in net income attributable to change in unrealized gains/ (losses) relating to assets still held at reporting date |
|
Rs |
5,830.7 |
|
|
|
|
|
|
| Change in unrealized gains/ (losses) for the period included in other comprehensive income for assets held at the end of the reporting period |
|
Rs |
433.0 |
|
|
|
|
|
|
|
|
|
|
|
| Particulars |
|
|
|
| |
|
|
|
| Beginning balance at April 1, 2025 |
|
|
Rs. 149,197.5 |
|
| Total gains or losses (realized/unrealized) |
|
|
|
|
| — Included in net income |
|
|
12,882.0 |
|
| — Included in other comprehensive income |
|
|
(625.2 |
) |
| Purchases/additions |
|
|
80,097.8 |
|
| Sales |
|
|
(6,164.5 |
) |
| Issuances |
|
|
— |
|
| Settlements |
|
|
(67,372.2 |
) |
| Transfers into Level 3 |
|
|
37,600.3 |
|
| Transfers out of Level 3 |
|
|
(650.2 |
) |
| Foreign currency translation adjustment |
|
|
— |
|
|
|
|
|
|
| Ending balance at March 31, 2026 |
|
|
Rs. 204,965.5 |
|
|
|
|
|
|
| Total amount of gains/ (losses) included in net income attributable to change in unrealized gains/ (losses) relating to assets still held at reporting date |
|
Rs |
13,893.9 |
|
|
|
|
|
|
| Change in unrealized gains/ (losses) for the period included in other comprehensive
income for assets held at the end of the reporting period |
|
Rs |
(621.8) |
|
|
|
|
|
|
|
| Fair Value Measured on Recurring Basis |
The following table summarizes investments measured at fair value on a recurring basis as of March 31, 2025, segregated by the level of valuation inputs within the fair value hierarchy utilized to measure fair value:
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
Fair Value Measurements Using |
|
| Particulars |
|
|
|
|
Quoted prices in
active markets
for identical assets
(Level 1) |
|
|
Significant other
observable
inputs
(Level 2) |
|
|
Significant
unobservable
inputs
(Level 3) |
|
| |
|
|
|
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Trading account securities |
|
Rs. |
625,388.5 |
|
|
Rs. |
336,658.0 |
|
|
Rs. |
253,739.6 |
|
|
Rs. |
34,990.9 |
|
| |
|
|
9,910,174.3 |
|
|
|
1,435,936.2 |
|
|
|
8,360,598.9 |
|
|
|
113,639.2 |
|
| Equity securities(*) |
|
|
129,984.8 |
|
|
|
20,404.1 |
|
|
|
109,013.3 |
|
|
|
567.4 |
|
| Separate Account Assets |
|
|
1,016,281.4 |
|
|
|
873,154.4 |
|
|
|
143,127.0 |
|
|
|
— |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Total |
|
Rs. |
11,681,829.0 |
|
|
Rs. |
2,666,152.7 |
|
|
Rs. |
8,866,478.8 |
|
|
Rs. |
149,197.5 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Liabilities on policies in force |
|
|
482.9 |
|
|
|
— |
|
|
|
482.9 |
|
|
|
— |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Total |
|
Rs. |
482.9 |
|
|
Rs. |
— |
|
|
Rs. |
482.9 |
|
|
Rs. |
— |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| (*) |
Equity securities classified within other assets. | The following table summarizes financial assets and financial liabilities measured at fair value on a recurring basis as of March 31, 2026, segregated by the level of the valuation inputs within the fair value hierarchy utilized to measure fair value:
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
Fair Value Measurements Using |
|
| Particulars |
|
|
|
|
Quoted prices in
active markets
for identical assets
(Level 1) |
|
|
Significant other
observable
inputs
(Level 2) |
|
|
Significant
unobservable
inputs
(Level 3) |
|
| |
|
|
|
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Trading account securities |
|
Rs. |
848,427.6 |
|
|
Rs. |
388,678.9 |
|
|
Rs. |
409,980.5 |
|
|
Rs. |
49,768.2 |
|
| |
|
|
10,247,500.8 |
|
|
|
262,623.5 |
|
|
|
9,871,669.4 |
|
|
|
113,207.9 |
|
| |
|
|
48,067.3 |
|
|
|
20,369.5 |
|
|
|
— |
|
|
|
27,697.8 |
|
| Other securities (**) |
|
|
19,600.3 |
|
|
|
5,308.7 |
|
|
|
— |
|
|
|
14,291.6 |
|
| Separate Account Assets |
|
|
1,051,916.1 |
|
|
|
814,016.6 |
|
|
|
237,899.5 |
|
|
|
— |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Total |
|
Rs. |
12,215,512.1 |
|
|
Rs. |
1,490,997.2 |
|
|
Rs. |
10,519,549.4 |
|
|
Rs. |
204,965.5 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Total |
|
US$ |
130,187.7 |
|
|
US$ |
15,890.4 |
|
|
US$ |
112,112.9 |
|
|
US$ |
2,184.4 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Liabilities on policies in force |
|
|
211.8 |
|
|
|
— |
|
|
|
211.8 |
|
|
|
— |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Total |
|
Rs. |
211.8 |
|
|
Rs. |
— |
|
|
Rs. |
211.8 |
|
|
Rs. |
— |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Total |
|
US$ |
2.3 |
|
|
US$ |
— |
|
|
US$ |
2.3 |
|
|
US$ |
— |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| (*) |
Equity securities classified within other assets. |
| (**) |
Other securities classified within other assets include security receipts, alternative investment funds, pass-through certificates and others. |
|
| Fair Value Measured on Recurring Basis |
The following table summarizes derivative instruments measured at fair value on a recurring basis as of March 31, 2025, segregated by the level of valuation inputs within the fa ir v alue hierarchy:
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
|
|
|
Fair Value Measurements Using |
|
| Particulars |
|
|
|
|
Quoted prices in
active markets
for identical assets
(Level 1) |
|
|
Significant other
observable
inputs
(Level 2) |
|
|
Significant
unobservable
inputs
(Level 3) |
|
| |
|
|
|
| Derivative assets |
|
|
Rs. 179,812.4 |
|
|
|
Rs. — |
|
|
|
Rs. 179,812.4 |
|
|
|
Rs. — |
|
| Derivative liabilities |
|
|
Rs. 143,566.1 |
|
|
|
Rs. — |
|
|
|
Rs. 143,566.1 |
|
|
|
Rs. — |
| The following table summarizes derivative instruments measured at fair value on a recurring basis as of March 31, 2026, segregated by the level of valuation inputs within the fair value hierarchy:
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
|
|
|
Fair Value Measurements Using |
|
| Particulars |
|
|
|
|
Quoted prices in
active markets
for identical assets
(Level 1) |
|
|
Significant other
observable
inputs
(Level 2) |
|
|
Significant
unobservable
inputs
(Level 3) |
|
| |
|
|
|
| Derivative assets |
|
Rs. |
624,206.5 |
|
|
Rs. |
— |
|
|
Rs. |
624,206.5 |
|
|
Rs. |
— |
|
| Derivative liabilities |
|
Rs. |
578,276.3 |
|
|
Rs. |
— |
|
|
Rs. |
578,276.3 |
|
|
Rs. |
— |
|
|