Financial statements of Infosys BPO (Poland) Sp.Z.o.o

in Rs.
Schedules to the Balance Sheet as at
March 31, 2010 March 31, 2009
1 SHARE CAPITAL    
  Issued, subscribed and paid up    
  5,000 (5,000) equity shares of PLN 500 each fully paid 3,93,50,000 3,93,50,000
    3,93,50,000 3,93,50,000
2 RESERVES AND SURPLUS    
  Translation difference 65,59,569 (9,15,881)
  Share premium account 39,34,96,852 39,34,96,852
  Balance in Profit and Loss account 23,34,89,046 3,61,05,901
    63,35,45,467 42,86,86,872

Schedules to the Balance Sheet

3. FIXED ASSETS

in Rs.
Description
Original cost
Depreciation and amortization
Net book value
  As at April 1, 2009 Additions/
Adjustments
 Deletions/
Retirement/ Adjustments
 As at March 31, 2010 As at April 1,
2009
 For the period Deletions / Adjustments As at March 31, 2010 As at March 31, 2010 As at March 31, 2009
Goodwill 35,20,12,240 35,20,12,240 35,20,12,240 35,20,12,240
Land - Leasehold
Buildings
Leasehold improvements 12,20,700 12,20,700 39,459  (687)  40,146 11,80,554
Plant and machinery 2,04,03,821 1,76,44,385 3,80,48,206 85,60,907 69,44,303 (6,03,347)  16,108,557 2,19,39,649 1,18,42,917
Computer equipment 4,10,14,565 2,38,13,769 6,48,28,334 3,32,31,203 1,51,10,277 (2,92,905)  48,634,385 1,61,93,949 77,83,369
Furniture and fixtures 1,69,81,098 27,55,941 1,97,37,039 96,48,730 40,89,735 (7,92,369)  14,530,834 52,06,205 73,32,365
Vehicles 9,65,469 88,322 10,53,791 9,65,469  –  (88,322)  1,053,791
Total
43,13,77,193 4,55,23,117 47,69,00,310 5,24,06,309 2,61,83,774 (17,77,630) 8,03,67,713 39,65,32,597 37,89,70,891
Capital Work in Progress 1,77,25,622                  


Schedules to the Balance Sheet as at March 31, 2010 March 31, 2010
  1,77,25,622
4 SUNDRY DEBTORS    
  Other debts    
  Unsecured    
  Considered good 25,49,29,932 25,48,03,382
    25,49,29,932 25,48,03,382
  Less: Provision for doubtful debts
    25,49,29,932 25,48,03,382
   
     
5 CASH AND BANK BALANCES    
  Cash on hand 5,13,812 89,609
  Balances with non-scheduled banks in foreign currency    
  In deposit accounts 7,81,50,000
  In current accounts 3,10,49,294 34,39,686
    10,97,13,106 35,29,295
6 LOANS AND ADVANCES    
  Advances    
  Prepaid expenses 51,19,577 16,14,501
  Interest Accrued but not due 1,65,503
  Others 74,53,965 (35,57,375)
    1,27,39,045 (19,42,874)
       
  Unbilled revenues 1,82,15,799
  Advance income tax 93,27,839 91,99,980
  Loans and advances to employees    
  Salary advances 22,78,117 75,90,159
  Electricity and other deposits 12,10,628 57,280
  Rental deposits 2,50,96,114 2,29,92,728
  Mark-to-market on options / forward contracts 48,61,682
    7,37,29,223 3,78,97,274
7 CURRENT LIABILITIES    
  Sundry creditors    
  Capital 3,99,342
  Goods and services 51,38,288 1,75,24,525
  Accrued salaries and benefits    
  Salaries 2,65,72,096 3,02,73,492
  Bonus and incentives 2,40,70,208 1,30,17,543
  For other liabilities    
  Provision for expenses 2,50,07,425 1,91,23,442
  Retention monies (34,55,608)
  Withholding and other taxes payable 64,50,712 (2,03,43,542)
  For purchase of intellectual property rights    
  Mark-to-market on options / forward contracts 2,50,16,375
  Others (56,48,023) 16,61,367
  Unearned revenue 3,63,14,956 1,55,52,524
    11,79,05,662 9,87,69,461
8 PROVISIONS    
  Provision for    
  Income taxes 12,75,470 13,92,463
  Post-sales client support and warranties 1,02,32,501 63,32,706
  Unavailed leave 3,25,95,757 2,51,95,019
    4,41,03,728 3,29,20,188