Schedules to the Balance Sheet

in Rs. crore, except as otherwise stated

As at March 31,		2010	2009
1	SHARE CAPITAL
	Authorized
	Equity shares, Rs. 5/- par value
	60,00,00,000 (60,00,00,000) equity shares	300	300
	Issued, Subscribed and Paid Up
	Equity shares, Rs. 5/- par value⁽¹⁾	287	286
	57,38,25,192 (57,28,30,043) equity shares fully paid up
	[Of the above, 53,53,35,478 (53,53,35,478) equity shares, fully paid up have been issued as bonus shares by capitalization of the general reserve]
		287	286
	Notes : Forfeited shares amounted to Rs. 1,500/- (Rs. 1,500/-) ⁽¹⁾ For details of options in respect of equity shares, refer to Note 23.2.10 and Note 23.2.19 for details of basic and diluted shares
2	RESERVES AND SURPLUS
	Capital reserve	6	6
	Add : Transferred from Profit and Loss account	48	–
		54	6
	Share premium account – Opening balance	2,925	2,851
	Add : Receipts on exercise of employee stock options	87	64
	Income tax benefit arising from exercise of stock options	10	10
		3,022	2,925
	General reserve – Opening balance	4,287	3,705
	Add : Transferred from Profit and Loss account	580	582
		4,867	4,287
	Balance in Profit and Loss account	13,806	10,305
		21,749	17,523

3 FIXED ASSETS

in Rs. crore, except as otherwise stated

Particulars	Original cost				Depreciation and amortization				Net book value
	As at April 1, 2009	Additions during the year	Deductions/ Retirement during the year	As at March 31, 2010	As at April 1, 2009	For the year	Deductions during the year	As at March 31, 2010	As at March 31, 2010	As at March 31, 2009
Land : Freehold	172	6	–	178	–	–	–	–	178	172
Leasehold	101	37	–	138	–	–	–	–	138	101
Buildings⁽¹⁾⁽³⁾	2,863	346	–	3,209	532	205	–	737	2,472	2,331
Plant and machinery⁽²⁾⁽³⁾	1,100	177	128	1,149	487	238	128	597	552	613
Computer equipment⁽²⁾⁽³⁾	1,076	140	179	1,037	833	228	179	882	155	243
Furniture and fixtures⁽²⁾⁽³⁾	658	80	109	629	321	135	109	347	282	337
Vehicles	4	1	–	5	2	1	–	3	2	2
Intellectual property rights	12	–	–	12	12	–	–	12	–	–
	5,986	787	416	6,357	2,187	807	416	2,578	3,779	3,799
Previous year	4,508	1,822	344	5,986	1,837	694	344	2,187	3,799

⁽¹⁾	Buildings include Rs. 250/- being the value of 5 shares of Rs. 50/- each in Mittal Towers Premises Co-operative Society Limited.
⁽²⁾	During the years ended March 31, 2010 and March 31, 2009, certain assets which were old and not in use having gross book value of Rs. 387 crore and Rs. 344 crore respectively, (net book value nil) were retired.
⁽³⁾	Includes certain assets provided on operating lease to Infosys BPO Limited, a subsidiary. Refer to Note 23.2.6 for details

in Rs. crore, except as otherwise stated

As at March 31,		2010	2009
4	INVESTMENTS⁽¹⁾
	Long-term investments – at cost
	Trade (unquoted)
	Other investments	6	11
	Less: Provision for investments	2	11
		4	–
	Non-trade (unquoted)
	Subsidiaries
	Infosys BPO Limited⁽²⁾
	3,38,22,319 (3,38,22,319) equity shares of Rs. 10/- each, fully paid	659	659
	Infosys Technologies (China) Co. Limited	65	65
	Infosys Technologies (Australia) Pty Limited
	1,01,08,869 (1,01,08,869) equity shares of AUD 0.11 par value, fully paid	66	66
	Infosys Consulting Inc, USA
	5,50,00,000 (4,50,00,000) common stock of US $1.00 par value, fully paid	243	193
	Infosys Technologies S. de R.L. de C.V., Mexico	40	22
	Infosys Technologies (Sweden) AB
	1,000 (Nil) equity shares of SEK 100 par value, fully paid	–	–
	Infosys Technologies DO Brasil LTDA
	1,07,16,997 (Nil) shares of BRL 1.00 par value, fully paid	28	–
	Infosys Public Services Inc
	1,00,00,000 (Nil) common stock of US $0.50 par value, fully paid	24	–
		1,125	1,005
	Current investments – at the lower of cost and fair value
	Non-trade (unquoted)
	Liquid mutual fund units	2,317	–
	Certificates of deposit⁽³⁾	1,190	–
		3,507	–
		4,636	1,005
	Aggregate amount of unquoted investments	4,636	1,005

	⁽¹⁾	Refer to Note 23.2.15 for details of investments
	⁽²⁾	Investments include 13,36,331 (16,04,867) options of Infosys BPO Limited
	⁽³⁾	Includes accrued interest of Rs. 10 crore (Nil)

in Rs. crore, except as otherwise stated

As at March 31,		2010	2009
5	DEFERRED TAXES
	Deferred tax assets
	Fixed assets	201	118
	Sundry debtors	28	8
	Other assets	84	13
		313	139
	Deferred tax liability
	Branch profit tax	232	37
		232	37
6	SUNDRY DEBTORS⁽¹⁾
	Debts outstanding for a period exceeding six months
	Unsecured
	Considered doubtful	79	39
	Other debts
	Unsecured
	Considered good⁽²⁾	3,244	3,390
	Considered doubtful	21	66
		3,344	3,495
	Less : Provision for doubtful debts	100	105
		3,244	3,390
	⁽¹⁾ Includes dues from companies where directors are interested	11	8
	⁽²⁾ Includes dues from subsidiaries (refer to Note 23.2.7)	56	5
7	CASH AND BANK BALANCES⁽¹⁾
	Cash on hand	–	–
	Balances with scheduled banks
	In current accounts⁽²⁾	153	101
	In deposit accounts	8,868	8,234
	Balances with non-scheduled banks
	In current accounts	776	704
		9,797	9,039
	⁽¹⁾ Refer to Note 23.2.12 for details of balances with scheduled and non-scheduled banks
	⁽²⁾ Includes balance in unclaimed dividend account (refer to Note 23.2.23.a)	2	2

in Rs. crore, except as otherwise stated

As at March 31,		2010	2009
8	LOANS AND ADVANCES
	Unsecured, considered good
	Loans to subsidiaries (refer to Note 23.2.7)	46	51
	Advances
	Prepaid expenses	25	27
	For supply of goods and rendering of services	5	6
	Advance to gratuity trust	2	–
	Withholding and other taxes receivable	321	149
	Others	13	4
		412	237
	Unbilled revenues	789	738
	Advance income taxes	641	268
	MAT credit entitlement (refer to Note 23.2.11)	–	262
	Interest accrued but not due	4	1
	Loans and advances to employees
	Housing and other loans	38	43
	Salary advances	62	62
	Electricity and other deposits	60	37
	Rental deposits	13	13
	Deposits with financial institutions (refer to Note 23.2.13)	1,781	1,503
	Mark-to-market gain on forward and options contracts	88	–
		3,888	3,164
	Unsecured, considered doubtful
	Loans and advances to employees	2	2
		3,890	3,166
	Less: Provision for doubtful loans and advances to employees	2	2
		3,888	3,164
9	CURRENT LIABILITIES
	Sundry creditors
	Goods and services⁽¹⁾	96	35
	Accrued salaries and benefits
	Salaries	25	38
	Bonus and incentives	421	345
	For other liabilities
	Provision for expenses	375	381
	Retention monies	66	50
	Withholding and other taxes payable	235	206
	Mark-to-market loss on forward and options contracts	–	98
	Gratuity obligation – unamortized amount relating to plan amendment	26	29
	Others⁽²⁾	8	6
		1,252	1,188
	Advances received from clients	7	5
	Unearned revenue	502	312
	Unclaimed dividend	2	2
		1,763	1,507
	⁽¹⁾ Includes dues to subsidiaries (refer to Note 23.2.7)	95	21
	⁽²⁾ Includes deposits received from subsidiary (refer to Note 23.2.7)	7	3
10	PROVISIONS
	Proposed dividend	861	773
	Provision for
	Tax on dividend	143	131
	Income taxes⁽¹⁾	719	575
	Unavailed leave	239	244
	Post-sales client support and warranties⁽²⁾	73	75
		2,035	1,798
	⁽¹⁾ Refer to Note 23.2.11 ⁽²⁾ Refer to Note 23.2.20