Table:
|  |  | Company |  |
| --- | --- | --- | --- |
|  | 31 March 2019 | 31 March 2018 | 1 April 2017 |
|  | S$ Mil | S$ Mil | S$ Mil |
| Unquoted equity shares, at cost | 14,259.7 | 13,676.4 | 11,001.2 |
| Shareholders' advances | 5,733.0 | 5,733.0 | 6,423.3 |
| Deemed investment in a subsidiary | 32.5 | 32.5 | 32.5 |
|  | 20,025.2 | 19,441.9 | 17,457.0 |
| Less: Allowance for impairment losses | (16.0) | (16.0) | (16.0) |
|  | 20,009.2 | 19,425.9 | 17,441.0 |
Paragraphs:
21. Subsidiaries
The advances given to subsidiaries were interest-free and unsecured with settlement neither planned nor likely to occur in the foreseeable future.
The deemed investment in a subsidiary, Singtel Group Treasury Pte. Ltd. (“SGT”), arose from financial guarantees provided by the Company for loans drawn down by SGT prior to 1 April 2010.
The significant subsidiaries of the Group are set out in Note 44.1 to Note 44.3.
Question:
What is the topic of note 21?
Answer: Subsidiaries