| Summary Of Foreign Currency and Interest Rate Risk |
Forward contracts, swaps, call option and call spreads measured at FVTOCI are designated as hedging instruments in cash flow hedges of interest and principal payments in USD, CNH and JPY.
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March 31, 2025 |
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March 31, 2026 |
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Assets |
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Liabilities |
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Assets |
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Liabilities |
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(INR) |
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(INR) |
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(INR) |
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(INR) |
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Derivative contracts designated as hedging instruments - Non-current |
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3,309 |
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217 |
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5,851 |
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89 |
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Derivative contracts designated as hedging instruments - Current |
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4,089 |
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830 |
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9,724 |
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28 |
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| Summary Of Hedge Reserve Movement |
Hedge reserve movement a)Cash flow hedge reserve
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For the year ended March 31, |
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2024 |
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2025 |
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2026 |
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2026 |
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(INR) |
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(INR) |
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(INR) |
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(USD) |
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Opening balance (after non-controlling interest) |
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1,679 |
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32 |
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(30 |
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(0 |
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Gain / (loss) recognised on cash flow hedges |
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(2,715 |
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3,015 |
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18,463 |
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197 |
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(Gain) / loss reclassified to profit or loss (under head finance costs) |
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406 |
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(2,370 |
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(15,539 |
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(166 |
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(Gain) / loss reclassified to profit or loss on unwinding of derivative contract |
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(11 |
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(12 |
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— |
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— |
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(Gain) / loss reclassified to non-financial assets or liabilities as basis adjustment (under head property, plant and equipment) |
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(75 |
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(718 |
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(971 |
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(10 |
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Income tax relating on cash flow hedges* |
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594 |
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(12 |
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(373 |
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(4 |
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Closing balance |
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(122 |
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(65 |
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1,550 |
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17 |
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Less: Non-controlling interest movement |
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154 |
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35 |
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(67 |
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(1 |
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Closing balance (after non-controlling interest) |
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32 |
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(30 |
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1,483 |
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16 |
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b)Cost of hedge reserve on cash flow hedges
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Opening balance (after non-controlling interest) |
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(2,297 |
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(1,899 |
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(560 |
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(6 |
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Effective portion of changes in fair value |
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(3,346 |
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(2,160 |
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(2,549 |
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(27 |
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Amount reclassified to profit or loss (under head "Finance costs and fair value change in derivative instruments") |
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2,435 |
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1,421 |
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1,129 |
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12 |
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Loss reclassified to non-financial assets or liabilities as basis adjustment (under head property, plant and equipment) |
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1,177 |
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2,624 |
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1,484 |
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16 |
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(Gain) / loss reclassified to profit or loss on unwinding of derivative contract |
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400 |
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0 |
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187 |
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2 |
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Income tax relating to cost of hedge reserve* |
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(243 |
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(458 |
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(91 |
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(1 |
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Closing balance |
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(1,874 |
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(472 |
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(400 |
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(4 |
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Less: Non-controlling interest movement |
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(25 |
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(88 |
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— |
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— |
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Closing balance (after non-controlling interest) |
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(1,899 |
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(560 |
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(400 |
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(4 |
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c)Total Hedge reserve movement (a+b)
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Opening balance (after non-controlling interest) |
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(618 |
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(1,867 |
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(590 |
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(6 |
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OCI for the year |
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(2,205 |
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(93 |
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1,227 |
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13 |
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(Gain) / loss reclassified to non-financial assets or liabilities as basis adjustment (under head property, plant and equipment) |
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827 |
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1,422 |
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513 |
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5 |
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Attributable to non-controlling interests |
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129 |
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(53 |
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(67 |
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(1 |
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Closing balance (after non-controlling interest) |
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(1,867 |
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(590 |
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1,083 |
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12 |
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*includes amount recognised directly in equity
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