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in a Dynamic Environment - Domain-b

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Schedules form<strong>in</strong>g part of the Balance SheetAs atAs atMarch 31, 2009 March 31, 2008Rs. <strong>in</strong> croresRs. <strong>in</strong> croresSCHEDULE ‘K’LOANS AND ADVANCES (Unsecured)(a) Considered good(i) Loans and advances to employees 123.52 219.04(ii) Loans and advances to subsidiary companies 536.79 446.74(iii) Advances recoverable <strong>in</strong> cash or k<strong>in</strong>d or for value to be received 1316.54 970.77(iv) Advance tax (<strong>in</strong>clud<strong>in</strong>g refunds receivable) (net) 337.86 178.47(v) MAT credit entitlement 775.14 351.583089.85 2166.60(b) Considered doubtful(i) Loans and advances to employees 19.32 13.17(ii) Advances recoverable <strong>in</strong> cash or k<strong>in</strong>d or for value to be received 5.28 5.2824.60 18.45Less: Provision for doubtful loans and advances (24.60) (18.45)3089.85 2166.60Notes :1. Due from companies under same managementTata Teleservices Limited 0.02 0.02Tata AIG General Insurance Company Limited 0.05 0.08Maximum balance outstand<strong>in</strong>g dur<strong>in</strong>g the yearTata Teleservices Limited 0.02 0.02Tata AIG General Insurance Company Limited 0.08 0.082. Loans and advances to subsidiary companies:TCS FNS Pty Limited 187.97 185.16CMC Limited 35.02 29.33Tata Consultancy Services Asia Pacific Pte Ltd. - 37.10MP Onl<strong>in</strong>e Limited 1.70 1.70Tata Consultancy Services Netherlands BV - 2.41TCS Iberoamerica SA 300.05 186.89Tata Consultancy Services Morocco SARL AU 12.05 4.153. Advances recoverable <strong>in</strong> cash or k<strong>in</strong>d or for value to be received<strong>in</strong>clude fair values of foreign exchange forward and currencyoption contracts. 17.47 59.014. Advances recoverable <strong>in</strong> cash or k<strong>in</strong>d or for value to be received<strong>in</strong>clude balances with Customs and Excise Authorities. 0.33 0.335. Advances recoverable <strong>in</strong> cash or k<strong>in</strong>d or for value to be received<strong>in</strong>clude Intercorporate deposits. 100.00 20.00129

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