| Schedules to Profit and Loss account for the | Year ended December 31, |
|
| 2009 | 2008 | |
| 9. SOFTWARE DEVELOPMENT AND BUSINESS PROCESS MANAGEMENT EXPENSES | ||
| Salaries and bonus including overseas staff expenses | 1,04,35,80,477 | 73,08,94,887 |
| Group health insurance | 13,00,587 | 15,15,316 |
| Contribution to provident and other funds | 6,15,362 | 6,01,100 |
| Staff welfare | 2,82,17,749 | 1,73,42,328 |
| Technical sub-contractors | 7,55,21,523 | 1,59,59,667 |
| Overseas travel expenses | 3,36,34,382 | 4,09,64,716 |
| Visa charges and others | 1,16,93,455 | 27,61,582 |
| Software packages | ||
| For own use | 62,31,606 | 47,70,725 |
| Communication expenses | 2,73,97,049 | 1,86,04,970 |
| Computer maintenance | 1,69,40,438 | 28,65,269 |
| Consumables | 26,49,021 | 73,30,635 |
| Rent | 5,87,21,800 | 3,94,11,056 |
| 1,30,65,03,449 | 88,30,22,251 | |
| 10. SELLING AND MARKETING EXPENSES | ||
| Salaries and bonus including overseas staff expenses | 4,87,49,857 | 3,12,53,385 |
| Group health insurance | 62,996 | 8,114 |
| Contribution to provident and other funds | 7,364 | 9,839 |
| Staff welfare | 11,07,913 | 6,31,809 |
| Overseas travel expenses | 11,70,304 | 35,55,871 |
| Visa charges and others | 7,985 | 52,347 |
| Travelling and conveyance | 15,83,998 | 3,12,467 |
| Commission and earnout charges | – | 2,45,969 |
| Brand building | 1,98,241 | – |
| Professional charges | 7,63,795 | 13,08,001 |
| Rent | 33,40,593 | 33,54,035 |
| Marketing expenses | 16,94,736 | 24,64,582 |
| Telephone charges | 1,90,242 | 1,56,031 |
| Printing and stationery | 3,04,959 | 1,38,727 |
| Office maintenance | – | 98,736 |
| Consumables | – | 28,651 |
| Communication Expenses | – | 1,43,436 |
| Rates and taxes | – | 63,641 |
| 5,91,82,983 | 4,38,25,643 | |
| 11. GENERAL AND ADMINISTRATION EXPENSES | ||
| Salaries and bonus including overseas staff expenses | 6,27,59,059 | 8,59,38,345 |
| Group health insurance | 6,75,378 | 40,25,610 |
| Contribution to provident and other funds | 50,120 | 87,019 |
| Telephone charges | 1,43,98,608 | 1,66,02,740 |
| Professional charges | 2,62,61,986 | 2,63,84,530 |
| Power and fuel | 2,20,38,237 | 1,58,49,468 |
| Travel and conveyance | 2,26,66,667 | 99,54,082 |
| Overseas travel expenses | 1,51,35,946 | 1,19,99,758 |
| Visa charges and others | 7,11,599 | 20,99,550 |
| Office maintenance | 1,69,53,606 | 1,40,27,356 |
| Guesthouse maintenance | 8,505 | 1,000 |
| Insurance charges | 33,56,657 | 21,92,499 |
| Printing and stationery | 38,97,179 | 37,91,867 |
| Donations | 13,680 | – |
| Rent | 1,67,54,374 | 98,73,648 |
| Advertisements | 9,79,912 | 3,12,400 |
| Repairs to plant and machinery | 21,25,356 | – |
| Rates and taxes | 12,59,108 | 4,23,051 |
| Professional membership and seminar participation fees | 5,81,606 | 12,97,746 |
| Postage and courier | 8,84,703 | 9,22,679 |
| Books and periodicals | 34,961 | 74,311 |
| Provision for bad and doubtful debts | (22,65,881) | 10,77,613 |
| Provision for doubtful loans and advances | 5,28,909 | – |
| Bank charges and commission | 6,04,235 | 3,44,426 |
| Auditor’s remuneration | – | – |
| Statutory audit fees | 12,89,074 | 14,89,177 |
| Miscellaneous expenses | (97,780) | 73,245 |
| 21,16,05,803 | 20,88,42,120 | |
| 12. OTHER INCOME, NET | ||
| Interest received on deposits with banks and others | 5,63,779 | 8,58,407 |
| Miscellaneous income | 6,91,62,726 | 1,38,67,697 |
| Exchange gains / (losses) | (2,79,633) | 1,49,74,094 |
| 6,94,46,873 | 2,97,00,198 | |