Untitled - Domain-b

Schedules forming part of the accounts(All amounts in crores of rupees except share data and unless otherwise stated)Schedule 20: Significant accounting policies and notes to the accounts (Contd.)h) Outstanding balances with related parties - ContinuedParticularsLoans outstandingAs at 30 JuneAdvance receivedAs at 30 JuneOther receivablesAs at 30 June2010 2009 2010 2009 2010 2009Subsidiaries-HCL America Inc. - - 1.67 - 64.19 135.18-HCL Great Britain Limited - - - - 14.13 29.74-HCL Bermuda Limited 351.90 644.05 - - - 36.51-HCL Technoparks Limited 74.40 48.00 - - - 1.25-HCL Comnet Limited - - - 0.10 32.80 30.16-HCL Gmbh - - - - 1.32 1.40-HCL (New Zealand) Limited - - 1.96 3.38 - --HCL EAI Services Limited - - 1.50 1.50 - --HCL Comnet Systems and Services Limited - - - - 50.41 --Others - - 0.17 - 58.47 45.95Total (A) 426.30 692.05 5.30 4.98 221.32 280.19Jointly controlled entities- NEC HCL System Technologies Limited - - - - 0.19 0.35Total (B) - - - - 0.19 0.35Others (Signicant inuence)- HCL Infosystems Limited - - - - 1.46 3.21- Others - - - - 0.48 0.13Total (C ) - - - - 1.94 3.34Total (A+B+C) 426.30 692.05 5.30 4.98 223.45 283.886. Loans and advances in the nature of loans to subsidiaries and othersName of the company Amount of loan Rate of Interest Maximum amountoutstanding during the yearHCL Technoparks Limited 74.40 11% 122.40(48.00) (11%) (50.20)HCL Bermuda Limited 351.90 5% - 9.50% 1445.19(644.05) (5% - 9.50%) (801.14)Previous year figures are given in brackets.7. Components of Net Deferred Tax AssetsAs at 30 June 2010 As at 30 June 2009Deferred Tax AssetsDepreciation 59.91 56.56Accrued employee costs 30.25 29.25Unrealised loss on derivative instruments 7.51 132.30Others 10.02 9.34Total (A) 107.69 227.45Deferred Tax LiabilityLeased vehicles 1.53 1.45Total (B) 1.53 1.45Net Deferred Tax Assets / (Liabilities) (A-B) 106.16 226.008. Research and Development ExpenditureYear ended 30 June 2010 Year ended 30 June 2009Revenue 40.53 40.86Capital - -40.53 40.8689