annual-report-FY2021

320 COMPANY OVERVIEW BOARD’S REPORT MANAGEMENT DISCUSSION AND ANALYSIS CORPORATE GOVERNANCE BUSINESS RESPONSIBILITY REPORT STANDALONE ACCOUNTS CONSOLIDATED ACCOUNTS 9. Loans Rupees crores Particulars Non Current Current 2021 2020 2021 2020 a) Security Deposits — Unsecured, considered good............................................................. 113.04 222.62 39.32 104.39 — Doubtful.............................................................................................. 2.11 2.04 0.08 0.04 115.15 224.66 39.40 104.43 Less: Allowance for doubtful Security deposits.................................... 2.11 2.04 0.08 0.04 Total (a).................................................................................................... 113.04 222.62 39.32 104.39 b) Loans to related parties — Unsecured, considered good............................................................. 6.27 27.66 73.94 49.55 — Doubtful.............................................................................................. 16.00 17.00 — — 22.27 44.66 73.94 49.55 Less: Allowance for doubtful loans to related parties ...................... 16.00 17.00 — — Total (b).................................................................................................... 6.27 27.66 73.94 49.55 c) Other Loans — Secured, considered good. ................................................................ 0.35 0.54 9.99 44.77 — Unsecured, considered good............................................................. 18.18 243.48 199.72 353.24 — Doubtful.............................................................................................. 439.99 2.40 15.94 14.21 458.52 246.42 225.65 412.22 Less: Allowance for doubtful loans....................................................... 330.65 2.40 15.94 14.21 Total (c). ................................................................................................... 127.87 244.02 209.71 398.01 d) Financial Services receivable # — Secured, considered good. ................................................................ 33,599.11 40,750.80 19,468.22 18,255.97 — Unsecured, considered good............................................................. 40.33 58.30 2,148.28 2,334.72 — Significant increase in credit risk...................................................... 5,418.28 4,762.09 4,779.62 3,337.81 — Credit impaired................................................................................... 2,072.47 1,900.14 4,711.63 5,114.88 41,130.19 47,471.33 31,107.75 29,043.38 Less: Allowance for doubtful Financial Services receivable................. 2,851.69 2,020.40 2,311.17 1,631.65 Total (d).................................................................................................... 38,278.50 45,450.93 28,796.58 27,411.73 Total (a)+(b)+(c)+(d). ............................................................................... 38,525.68 45,945.23 29,119.55 27,963.68 # Refer note 33 for disclosures related to credit risk, impairment of financial services receivables under expected credit loss model and related disclosures. 10. Other Financial Assets Rupees crores Particulars Non Current Current 2021 2020 2021 2020 Financial assets at amortised cost Bank deposit.................................................................................................... 369.05 467.73 — — Security deposit............................................................................................... 97.87 56.59 39.41 28.52 Interest accrued on investment, other loans................................................ — — 467.71 359.39 Government grant receivable. ....................................................................... 838.88 430.81 224.64 128.76 Others............................................................................................................... 18.76 41.87 641.69 622.75 Financial Assets at Fair value Foreign currency forwards and options, Interest rate swaps & commodity derivatives ...................................................................................................... 67.86 85.86 57.95 37.94 Derivatives on interest over Subsidiaries, associates and joint ventures. .. 104.96 104.86 — — Total .................................................................................................................. 1,497.38 1,187.72 1,431.40 1,177.36