Schedules to Cash Flow statement

in crore, except as otherwise stated

For the Year ended March 31,		2011	2010
16	CHANGE IN LOANS AND ADVANCES
	As per the Balance Sheet	4,867	3,898
	Less : Gratuity obligation – unamortized amount relating to plan amendment⁽¹⁾	22	26
	Deposits with financial institutions included in cash and cash equivalents⁽²⁾	1,500	1,500
	Interest accrued but not due	14	14
	Loan to subsidiary	32	46
	Advance income taxes	924	641
		2,375	1,671
	Less : Opening balance considered	1,671	1,303
		704	368

Notes :	⁽¹⁾Refer to note 23.2.21
	⁽²⁾Excludes restricted deposits held with LIC of 344 crore (281 crore) for funding leave liability

17	CHANGE IN CURRENT LIABILITIES AND PROVISIONS
	As per the Balance Sheet	4,353	3,798
	Less : Unclaimed dividend	3	2
	Retention monies	21	66
	Gratuity obligation – unamortized amount relating to plan amendment	22	26
	Provisions separately considered in Cash Flow statement
	Income taxes	756	719
	Proposed dividend	1,149	861
	Tax on dividend	187	143
		2,215	1,981
	Less : Opening balance considered	1,981	1,745
		234	236

18	INCOME TAXES PAID
	Charge as per the Profit and Loss account	2,378	1,717
	Add / (Less) : Increase / (Decrease) in advance income taxes	283	373
	Increase / (Decrease) in deferred taxes⁽¹⁾	143	(21)
	Increase / (Decrease) in MAT credit entitlement	–	(262)
	Income tax benefit arising from exercise of stock options	(11)	(10)
	(Increase) / Decrease in income tax provision	(37)	(144)
		2,756	1,653

Notes :

⁽¹⁾Excludes translation difference of

6 crore on deferred tax liabilities

19	PURCHASE OF FIXED ASSETS AND CHANGE IN CAPITAL WORK-IN-PROGRESS
	As per the Balance Sheet⁽¹⁾	1,017	787
	Less : Opening capital work-in-progress	409	615
	Add : Closing capital work-in-progress	499	409
	Add : Opening retention monies	66	50
	Less : Closing retention monies	21	66
		1,152	565

Notes :

⁽¹⁾Net of

3 crore movement in land from leasehold to free-hold for the year ended March 31, 2011

in crore, except as otherwise stated

For the Year ended March 31,		2011	2010
20 (a)	INVESTMENTS IN SUBSIDIARIES⁽¹⁾
	As per the Balance Sheet	1,202	1,125
	Less : Opening balance considered	1,125	1,005
		77	120

Notes :

⁽¹⁾Refer to note 23.2.15 for investment made in subsidiaries

20 (b)	INVESTMENT / (DISPOSAL) OF SECURITIES⁽¹⁾
	Opening balance considered	3,497	–
	Less : Closing as per the Balance Sheet	119	(3,497)
		3,378	3,497

Notes :

⁽¹⁾Refer to note 23.2.15 for investment and redemptions

20 (c)	REPAYMENT OF SUBSIDIARY LOAN
	Opening balance	46	51
	Less : Closing balance⁽¹⁾	32	46
		14	5

Notes :

⁽¹⁾Net of exchange rate fluctuation of Nil and

5 crore as at March 31, 2011 and March 31, 2010 respectively

21	INTEREST AND DIVIDEND RECEIVED
	Interest and dividend income as per Profit and Loss account	1,086	844
	Add : Opening interest accrued but not due	14	1
	Less : Closing interest accrued but not due on certificates of deposit and bank deposits	14	14
		1,086	831

22	CASH AND CASH EQUIVALENTS AT THE END
	As per the Balance Sheet	13,665	9,797
	Add : Deposits with financial institutions⁽¹⁾	1,500	1,500
		15,165	11,297

Notes :

⁽¹⁾Excludes restricted deposits held with LIC of

344 crore (

281 crore) for funding leave liability (refer to note 23.2.23b)