Sale, is amortised over the remaining period to maturity on constant
 yield basis and straight line basis respectively.  Quoted investments
 are valued based on the trades/quotes on the recognised stock
 exchanges, subsidiary general ledger account transactions, price list
 of RBI or prices declared by Primary Dealers Association of India
 jointly with Fixed Income Money Market and Derivatives Association
 (FIMMDA), periodically,
 
 The market/fair value of unquoted government securities which are in
 the nature of Statutory Liquidity Ratio (SLR) securities included in
 the Available for Sale and Held for Trading categories is as per
 the rates published by FIMMDA. The valuation of other unquoted fixed
 income securities wherever linked to the Yield-to-Maturity (YTM) rates,
 is computed with a mark-up (reflecting associated credit risk) over the
 YTM rates for government securities published by FIMMDA.
 
 Unquoted equity shares are valued at the break-up value, if the latest
 balance sheet is available, or at Rs. 1, as per RBI guidelines.
 
 Securities are valued scrip-wise and depreciation/appreciation is
 aggregated for each category. Net appreciation in each category, if
 any, being unrealised, is ignored, while net depreciation is provided
 for.
 
 d) Costs including brokerage and commission pertaining to investments,
 paid at the time of acquisition, are charged to the profit and loss
 account.
 
 e) Equity investments in subsidiaries/joint ventures are categorised as
 Held to Maturity in accordance with RBI guidelines. The Bank assesses
 these investments for any permanent diminution in value and appropriate
 provisions are made.
 
 f) Profit on sale of investments in the Held to Maturity category is
 credited to the profit and loss account and is thereafter appropriated
 (net of applicable taxes and statutory reserve requirements) to Capital
 Reserve. Profit on sale of investments in Available for Sale and
 Held for Trading categories is credited to profit and loss account.
 
 g) Market repurchase and reverse repurchase transactions are accounted
 for as borrowing and lending transactions in accordance With the extant
 RBI guidelines. Transactions with the RBI under Liquidity Adjustment
 Facility (LAF) are accounted for as sale and purchase transactions.
 
 h) Broken period interest (the amount of interest from the previous
 interest payment date till the date of purchase/sale of instruments) on
 debt instruments is treated as a revenue item.
 
 i) At the end of each reporting period, security receipts issued by the
 asset reconstruction company are valued in accordance with the
 guidelines applicable to such instruments, prescribed by RBI from time
 to time. Accordingly, in cases where the cash flows from security
 receipts issued by the asset reconstruction company are limited to the
 actual realisation of the financial assets assigned to the instruments
 in the concerned scheme, the Bank reckons the net asset value obtained
 from the asset reconstruction company from time to time, for valuation
 of such investments at each reporting period end.
 
 j) The Bank follows trade date method of accounting for purchase and
 sale of investments, except government securities where settlement date
 method of accounting is followed from January 1, 2011 in accordance
 with RBI guidelines.
 
 3.  Provisions/write-offs on loans and other credit facilities
 
 a) All credit exposures, including advances at the overseas branches
 and overdues arising from crystallised derivative contracts, are
 classified as per RBI guidelines, into performing and NPAs. Further,
 NPAs are classified into sub- standard, doubtful and loss assets based
 on the criteria stipulated by RBI.
 
 In the case of corporate loans, provisions are made for sub-standard
 and doubtful assets at rates prescribed by RBI.  Loss assets and the
 unsecured portion of doubtful assets are provided/written off as per
 the extant RBI guidelines.  For advances booked in overseas branches,
 provisions are made at the higher of the provision required at the
 overseas branch as per the host country regulations and provision
 required as per extant RBI guidelines. Provisions on homogeneous retail
 loans, subject to minimum provisioning requirements of RBI, are
 assessed at a borrower - level on the basis of days past due.
 
 The Bank holds specific provisions against non-performing loans,
 general provision against performing loans and floating provision taken
 over from erstwhile Bank of Rajasthan upon amalgamation. The assessment
 of incremental specific provisions is made after taking into
 consideration the existing specific provision held. The specific
 provisions on retail loans held by the Bank are higher than the minimum
 regulatory requirements.
 
 b) Provision on assets restructured/rescheduled is made in accordance
 with the applicable RBI guidelines on restructuring of advances by
 Banks.
 
 In respect of nonTperforming loan accounts subjected to restructuring,
 the account is upgraded to standard only after the specified period
 i.e. a period of one year after the date when first payment of interest
 or of principal, whichever is earlier, falls due, subject to
 satisfactory performance of the account during the period,
 
 c) Amounts recovered against debts written off in earlier years and
 provisions no longer considered necessary in the context of the current
 status of the borrower are recognised in the profit and loss account.
 
 d) In addition to the specific provision on NPAs, the Bank maintains a
 general provision on performing loans. The general provision covers the
 requirements of the RBI guidelines.
 
 e) In addition to the provisions required to be held according to the
 asset classification status, provisions are held for individual country
 exposures (other than for home country exposure). The countries are
 categorised into seven risk categories namely insignificant, low,
 moderate, high, very high, restricted and off-credit and provisioning
 is made on exposures exceeding 180 days on a graded scale ranging from
 0.25% to 100%. For exposures with contractual maturity of less than 180
 days, provision is required to be held at.25% of the rates applicable
 to exposures exceeding 180 days. If the country exposure (net) of the
 Bank in respect of each country does not exceed 1% of the total funded
 assets, no provision is required on such country exposure.
 
 4.  Transfer and servicing of assets
 
 The Bank transfers commercial and consumer loans through securitisation
 transactions. The transferred loans are de-recognised and gains/losses
 are accounted for only if the Bank surrenders the rights to benefits
 specified in the underlying securitised loan contract. Recourse and
 servicing obligations are accounted for net of provisions.
 
 In accordance with the RBI guidelines for securitisation of standard
 assets, with effect from February 1, 2006, the Bank accounts for any
 loss arising from securitisation immediately at the time of sale and
 the profit/premium arising from securitisation is amortised over the
 life of the securities issued or to be issued by the special purpose
 vehicle to which the assets are sold. In the case of loans sold to an
 asset reconstruction company, the excess provision is not reversed but
 is utilised to meet the shortfall/loss on account of sale of other
 financial assets to securitisation company (SC)/ reconstruction company
 (RC).
 
 6.  Transactions involving foreign exchange
 
 Foreign currency income and expenditure items of domestic operations
 are translated at the exchange rates prevailing on the date of the
 transaction. Income and expenditure items of integral foreign
 operations (representative offices) are translated at daily closing
 rates, and income and expenditure items of non-integral foreign
 operations (foreign branches and offshore banking units) are translated
 at quarterly average closing rates.
 
 Monetary foreign currency assets and liabilities of domestic and
 integral foreign operations are translated at closing exchange rates
 notified by Foreign Exchange Dealers Association of India (FEDAI) at
 the balance sheet date and the resulting profits/losses are included in
 the profit and loss account.
 
 Both monetary and non-monetary foreign currency assets and liabilities
 of non-integral foreign operations are translated at closing exchange
 rates notified by FEDAI at the balance sheet date and the resulting
 profits/losses from exchange differences are accumulated in the foreign
 currency translation reserve until the disposal of the net investment
 in the non-integral foreign operations.
 
 The premium or discount arising on inception of forward exchange
 contracts that are entered into to establish the amount of reporting
 currency required or available at the settlement date of a transaction
 is amortised over the life of the contract. All other outstanding
 forward exchange contracts are revalued at the exchange rates notified
 by FEDAI for specified maturities and at interpolated rates for
 contracts of interim maturities. The contracts of longer maturities
 where exchange rates are not notified by FEDAI, are revalued at the
 forward exchange rates implied by the swap curves in respective
 currencies. The resultant gains or losses are recognised in the profit
 and loss account.
 
 Contingent liabilities on account of guarantees, endorsements and other
 obligations denominated in foreign currencies are disclosed at the
 closing exchange rates notified by FEDAI at the balance sheet date.
 
 7.  Accounting for derivative contracts
 
 The Bank enters into derivative contracts such as foreign currency
 options, interest rate and currency swaps, credit default swaps and
 cross currency interest rate swaps.
 
 The swap contracts entered to hedge on-balance sheet assets and
 liabilities are structured such that they bear an opposite and
 offsetting impact with the underlying on-balance sheet items. The
 impact of such derivative instruments is correlated with the movement
 of underlying assets and accounted pursuant to the principles of hedge
 accounting.  Hedged swaps are accounted for on an accrual basis.
 
 Foreign currency and rupee derivative contracts entered into for
 trading purposes are marked to market and the resulting gain or loss
 (net of provisions, if any) is accounted for in the profit and loss
 account. Pursuant to RBI guidelines, any receivables under derivative
 contracts which remain overdue for more than 90 days and mark-to-market
 gains on other derivative contracts with the same counter-parties are
 reversed through profit and loss account.
 
 8.  Employee Stock Option Scheme (ESOS)
 
 The Employees Stock Option Scheme (the Scheme) provides for grant of
 equity shares of the Bank to wholetime directors and employees of the
 Bank and its subsidiaries. The Scheme provides that employees are
 granted an option to subscribe to equity shares of the Bank that vest
 in a graded manner. The options may be exercised within a specified
 period. The Bank follows the intrinsic value method to account for its
 stock-based employee compensation plans.  Compensation cost is measured
 as the excess, if any, of the fair market price of the underlying stock
 over the exercise price on the grant date. The fair market price is the
 latest closing price, immediately prior to the grant date, which is
 generally the date of the Board of Directors meeting in which the
 options are granted, on the stock exchange on which the shares of the
 Bank are listed. If the shares are listed on more than one stock
 exchange, then the stock exchange where there is highest trading volume
 on the said date is considered.
 
 9.  Staff Retirement Benefits
 
 Gratuity
 
 ICICI Bank pays gratuity to employees who retire or resign after a
 minimum prescribed period of continuous service and in case of
 employees at overseas locations as per the rules in force in the
 respective countries. ICICI Bank makes contributions to five separate
 gratuity funds, for employees inducted from erstwhile ICICI Limited
 (erstwhile ICICI), employees inducted from erstwhile Bank of Madura
 Limited (erstwhile Bank of Madura), employees inducted from erstwhile
 The Sangli Bank Limited (erstwhile Sangli Bank), employees inducted
 from erstwhile The Bank of Rajasthan Limited (erstwhile Bank of
 Rajasthan) and employees of ICICI Bank other than those inducted from
 erstwhile ICICI, erstwhile Bank of Madura, erstwhile Sangli Bank and
 erstwhile Bank of Rajasthan.
 
 Separate gratuity funds for employees inducted from erstwhile ICICI,
 erstwhile Bank of Madura, erstwhile Sangli Bank and erstwhile Bank of
 Rajasthan are managed by ICICI Prudential Life Insurance Company
 Limited.
 
 The gratuity fund for employees of ICICI Bank, other than employees
 inducted from erstwhile ICICI, erstwhile Bank of Madura, erstwhile
 Sangli Bank and erstwhile Bank of Rajasthan is administered by Life
 Insurance Corporation of India (LIC) and ICICI Prudential Life
 Insurance Company Limited.
 
 Actuarial valuation of the gratuity liability for all the above funds
 is determined by an actuary appointed by the Bank.  Actuarial valuation
 of gratuity liability is calculated based on certain assumptions
 regarding rate of interest, salary growth, mortality and staff
 attrition as per the projected unit credit method.  Superannuation Fund
 
 ICICI Bank contributes 15.0% of the total annual basic salary of
 certain employees to a superannuation fund for ICICI Bank employees.
 The employee gets an option on retirement or resignation to commute
 one-third of the total credit balance in his/her account and receive a
 monthly pension based on the remaining balance. In the event of death
 of an employee, his or her beneficiary receives the remaining
 accumulated balance. ICICI Bank also gives an option to its employees,
 allowing them to receive the amount contributed by ICICI Bank along
 with their monthly salary during their employment.
 
 Up to March 31, 2005, the superannuation fund was administered solely
 by LIC. Subsequent to March 31, 2005, both LIC and ICICI Prudential
 Life Insurance Company Limited are administering separate funds.
 Employees have the option to decide on an annual basis, the insurance
 company for management of that years contribution towards
 superannuation fund.
 
 Pension
 
 The Bank provides for pension, a deferred retirement plan covering
 certain employees of erstwhile Bank of Madura, erstwhile Sangli Bank
 and erstwhile Bank of Rajasthan. The plan provides for pension payment
 on a monthly basis to these employees on their retirement based on the
 respective employees years of service with the Bank and applicable
 salary. For erstwhile Bank of Madura, erstwhile Sangli Bank and
 erstwhile Bank of Rajasthan employees in service separate pens/on funds
 are managed in-house and the liability is funded as per actuarial
 valuation. The pension payments to retired employees of erstwhile Bank
 of Madura and erstwhile Sangli Bank are being administered by ICICI
 Prudential Life Insurance Company Limited and pension payments to
 retired employees of erstwhile Bank of Rajasthan are being administered
 by LIC and ICICI Prudential Life Insurance Company Limited from whom
 the Bank has purchased master annuity policies. Employees covered by
 the pension plan are not eligible for benefits under the provident fund
 plan.  Provident Fund
 
 ICICI Bank is statutorily required to maintain a provident fund as a
 part of retirement benefits to its employees There are separate
 provident funds for employees inducted from erstwhile Bank of Madura,
 erstwhile Sangli Bank, erstwhile Bank Rs.o noixf andufor,other employees
 of ICICI Bank. In-house trustees manage these funds. Each employee
 contributes 12.0/0 of his or her basic salary (10.0% for certain staff
 of erstwhile Sangli Bank) and ICICI Bank contributes an equal amount.
 The funds are invested according to the rules prescribed by the
 Government of India.  Leave encashment
 
 The Bank provides for leave encashment benefit, which is a defined
 benefit scheme, based on actuarial valuation conducted by an
 independent actuary.
 
 10.  Income Taxes
 
 Income tax expense is the aggregate amount of current tax and deferred
 tax expense incurred by the Bank The current tax expense and deferred
 tax expense is determined in accordance with the provisions of the
 Income Tax Act 1961 and as per Accounting Standard 22 - Accounting for
 Taxes on Income issued by the Institute of Chartered Accountants of
 India respectively. Deferred tax adjustments comprise changes in the
 deferred tax assets or liabilities during the year Deferred tax assets
 and liabilities are recognised on a prudent basis for the future tax
 consequences of timing differences arisinq between the carrying values
 of assets and liabilities and their respective tax basis, and carry
 forward losses Deferred tax assets and liabilities are measured using
 tax rates arid tax laws that have been enacted or substantively enacted
 at the balance sheet date. The impact of changes in deferred tax assets
 and liabilities is recognised in the profit and loss account.  Deferred
 tax assets are recognised and re-assessed at each reporting date, based
 upon managements judqement as to whether their realisation is
 considered as reasonably certain.
 
 11.  Impairment of Assets
 
 Fixed assets are reviewed for impairment whenever events or changes in
 circumstances indicate that the carrying amount of an asset may not be
 recoverable. Recoverability of assets to be held and used is measured
 by a comparison of the carrying amount of an asset with future net
 discounted cash flows expected to be generated by the asset If such
 assets are considered to be impaired, the impairment is recognised by
 debiting the profit and loss account and is measured as the amount by
 which the carrying amount of the assets exceeds the fair value of the
 assets.
 
 M.  Provisions, contingent liabilities and contingent assets
 
 The Bank estimates the probability of any loss that might be incurred
 on outcome of contingencies on the basis of information available up to
 the date on which the financial statements are prepared. A provision is
 recognised when an enterprise has a present obligation as a result of a
 past event and it is probable that an outflow of resources will be
 required to settle the obligation, in respect of which a reliable
 estimate can be made. Provisions are determined based on management
 estimates of amounts required to settle the obligation at the balance
 sheet date supplemented bv experience of similar transactions. These
 are reviewed at each balance sheet date and adjusted to reflect the
 current management estimates. In cases where the available information
 indicates that the loss on the contingency is reasonably possible but
 the amount of loss cannot be reasonably estimated, a disclosure to this
 effect is made in the financial statements. In case of remote
 possibility neither provision nor disclosure is made in the financial
 statements The Bank does not account for or disclose contingent assets,
 if any.
 
 13.  Earnings per share (EPS)
 
 Basic and diluted earnings per share are computed in accordance with
 Accounting Standard-20 - Earnings per share.  Basic earnings per share
 is calculated by dividing the net profit or loss after tax for the year
 attributable to equity shareholders by the weighted average number of
 equity shares outstanding during the year.
 
 Diluted earnings per share reflect the potential dilution that could
 occur if contracts to issue equity shares were exercised or converted
 during the year. Diluted earnings per equity share is computed using
 the weighted average number of equity shares and dilutive potential
 equity shares outstanding during the year, except where the results are
 anti-dilutive.
 
 14.  Lease transactions
 
 Lease payments for assets taken on operating lease are recognised as an
 expense in the profit and loss account over the lease term.
 
 15.  Cash and cash equivalents
 
 Cash and cash equivalent*, include cash in hand, balances with RBI,
 balances with other banks and money at call and short notice.