Schedules to consolidated Cash Flow statement

in Rs. crore, except as otherwise stated

For the year ended March 31,		2010	2009
16	CHANGE IN SUNDRY DEBTORS
	As per the Balance Sheet	3,494	3,672
	Less : Opening balance considered	3,672	3,297
	Sundry debtors pertaining to acquired business	16	–
		(194)	375

17	CHANGE IN LOANS AND ADVANCES
	As per the Balance Sheet⁽¹⁾	4,187	3,279
	Less :Gratuity obligation – unamortized amount relating to plan amendment⁽²⁾	26	29
	Deposits with financial institutions, included in cash and cash equivalents⁽³⁾	1,555	1,298
	MAT credit entitlement	42	284
	Advance income taxes	667	274
	Interest accrued and not due	9	6
		1,888	1,388
	Less : Opening balance considered	1,388	874
	Opening balance of loans and advances pertaining to controlled trusts and acquired business	62	–
		438	514

⁽¹⁾ Net of gratuity transitional liability
⁽²⁾ Refer to Note 24.2.18
⁽³⁾ Excludes restricted deposits held with Life Insurance Corporation of India (LIC ) of Rs. 337 crore (Rs. 253 crore) for funding employee-related obligations.

18	CHANGE IN CURRENT LIABILITIES AND PROVISIONS
	As per the Balance Sheet	4,455	3,872
	Less :Unclaimed dividend	2	2
	Gratuity obligation – unamortized amount relating to plan amendment	26	29
	Payable for acquisition of subsidiary	68	3
	Provisions considered separately in Cash Flow statement
	Dividends	861	773
	Tax on dividend	143	131
	Income taxes	724	581
		2,631	2,353
	Less :Opening balance considered	2,353	1,924
	Opening balance of current liabilities and provisions pertaining to controlled trusts and acquired business	74	–
		204	429

in Rs. crore, except as otherwise stated

For the year ended March 31,		2010	2009
19	INCOME TAXES PAID
	Charge as per the Profit and Loss Account	1,681	919
	Add :Increase / (Decrease) in advance income taxes	393	56
	Increase / (Decrease) in deferred taxes	74	7
	Increase / (Decrease) in MAT credit entitlement	(242)	109
	Less :(Increase) / Decrease in income tax provision	143	179
	Income tax benefits arising from exercise of stock options	10	10
		1,753	902

20	PURCHASE OF FIXED ASSETS AND CHANGE IN CAPITAL WORK-IN-PROGRESS
	Additions as per Balance Sheet⁽¹⁾	943	1,974
	Less :Opening capital work-in-progress	677	1,324
	Add :Closing capital work-in-progress	409	677
		675	1,327

⁽¹⁾ Excludes goodwill of Rs. 227 crore and net fixed assets of Rs. 5 crore pertaining to acquired business as at March 31, 2010 and excludes effect of exchange rate fluctuations of Rs. 25 crore, as at March 31, 2009.

21	INVESTMENTS IN / (DISPOSAL OF) SECURITIES⁽¹⁾
	As per the Balance Sheet	3,708	–
	Less :Closing balance of interest accrued on certificates of deposit	10	–
	Less :Opening balance considered	–	72
		3,698	(72)

⁽¹⁾ Refer to Note 24.2.11 for details of investments and redemptions

22	INTEREST AND DIVIDEND RECEIVED
	Interest and dividend income as per Profit and Loss account	881	876
	Add :Opening interest accrued but not due	6	186
	Less :Closing interest accrued but not due⁽¹⁾	6	6
	Less : Closing balance of interest accrued on certificates of deposit	10	–
		871	1,056

⁽¹⁾ Excludes Rs. 3 crore pertaining to controlled trusts

23	CASH AND CASH EQUIVALENTS AT THE END
	As per the Balance Sheet	10,556	9,695
	Add : Deposits with financial institutions (excluding interest accrued and not due)⁽¹⁾	1,555	1,298
		12,111	10,993

⁽¹⁾ Excludes restricted deposits held with LIC of Rs. 337 crore (Rs. 253 crore) for funding employee-related obligations.