Prepayments and Other Assets (Tables)

12 Months Ended

Mar. 31, 2018

Prepayments and other assets consist of the following:

	(Dollars in millions)
	As of
	March 31, 2018	March 31, 2017
Current
Rental deposits	2	1
Security deposits	1	2
Loans to employees	37	42
Prepaid expenses ⁽¹⁾	72	68
Interest accrued and not due	117	89
Withholding taxes and others⁽¹⁾	158	291
Advance payments to vendors for supply of goods ⁽¹⁾	18	20
Deposit with corporation	236	218
Deferred contract cost ⁽¹⁾	7	12
Other assets	14	6
	662	749
Non-current
Loans to employees	6	5
Security deposits	8	13
Deposit with corporation	9	7
Prepaid gratuity (Refer note 2.12.1) ⁽¹⁾	7	12
Prepaid expenses ⁽¹⁾	17	15
Deferred contract cost ⁽¹⁾	40	44
Withholding taxes and others ⁽¹⁾	219	–
Rental deposits	26	27
	332	123
	994	872
Financial assets in prepayments and other assets	456	410

⁽¹⁾	Non-financial assets