Schedules to the Balance Sheet

As at March 31,		2011	2010
1.	SHARE CAPITAL
	Authorized
	1,01,08,869 equity shares of AUD 0.11 par value
	Issued, subscribed and paid up
	1,01,08,869 (1,01,08,869) equity shares of AUD 0.11 par value, fully paid	4,36,92,227	4,36,92,227
		4,36,92,227	4,36,92,227
2.	RESERVES AND SURPLUS
	Translation difference	1,15,83,08,098	64,56,80,467
	General reserve	21,79,30,925	21,79,30,925
	Balance in Profit and Loss account	2,67,85,75,800	2,21,24,45,234
	Add : Additions during the year	83,55,33,624	46,61,30,566
	Add : Transfer upon liquidation of Mainstream	(1,62,43,242)	–
		3,49,78,66,182	2,67,85,75,800
		4,87,41,05,205	3,54,21,87,191

3 FIXED ASSETS

	Original cost				Depreciation and amortization				Net book value
	As at Apr 1, 2010	Additions / Adjustments	Deletions / Retirement / Adjustments	As at Mar 31, 2011	As at Apr 1, 2010	For the year	Deletions / Adjustments	As at Mar 31, 2011	As at Mar 31, 2011	As at Mar 31, 2010
Plant and machinery	4,43,23,722	97,90,825	2,86,44,802	2,54,69,745	3,21,01,222	47,81,615	2,44,45,115	1,24,37,722	1,30,32,023	1,22,22,501
Computer equipment	51,91,15,289	11,89,40,375	15,59,56,855	48,20,98,808	33,55,00,773	16,68,49,428	10,32,17,049	39,91,33,151	8,29,65,657	18,36,14,516
Furniture and fittings	18,70,30,015	2,42,82,015	13,54,64,184	7,58,47,846	15,26,12,748	1,45,15,483	11,76,29,680	4,94,98,551	2,63,49,295	3,44,17,266
Total	75,04,69,025	15,30,13,215	32,00,65,841	58,34,16,399	52,02,14,743	18,61,46,526	24,52,91,844	46,10,69,424	12,23,46,975	23,02,54,283
Previous year	39,92,60,723	35,12,08,303	–	75,04,69,025	30,82,64,233	15,71,39,042	(5,48,11,468)	52,02,14,743	23,02,54,283

4.	INVESTMENTS
	Trade (unquoted) – at cost
	Long-term investments
	In subsidiaries
	Mainstream	–	13,24,40,000
		–	13,24,40,000
	In other investments	–	1,94,56,455
	Less : Provision for investments	–	(1,94,56,126)
		–	329
	Aggregate amount of unquoted investments	–	13,24,40,329
5.	DEFERRED TAX ASSETS
	Fixed assets	2,51,48,902	2,76,92,357
	Sundry debtors	22,14,803	4,16,222
	Others	6,12,64,037	4,88,52,978
	DTA – long service leave	11,61,69,872	7,93,74,586
		20,47,97,613
6.	SUNDRY DEBTORS
	Debts outstanding for a period exceeding six months
	Unsecured
	Considered doubtful	73,82,712	13,87,546
	Other debts
	Unsecured
	Considered good	15,76,12,618	30,69,64,195
	Considered doubtful	–	–
		16,49,95,330	30,83,51,742
	Less : Provision for doubtful debts	(73,82,712)	(13,87,546)
		15,76,12,618	30,69,64,195
7.	CASH AND BANK BALANCES
	Cash on hand	–	–
	Balances with non-scheduled banks in foreign currency
	In deposit accounts	5,46,27,83,304	3,11,58,12,000
	In current accounts	2,28,72,114	36,84,59,338
		5,48,56,55,418	3,48,42,71,338
8.	LOANS AND ADVANCES
	Advances
	Prepaid expenses	2,97,77,250	2,64,12,339
	For supply of goods and rendering of services	3,85,480	6,12,901
	Interest accrued but not due	5,07,95,484	3,15,44,875
	Others	23,72,168	11,23,623
		8,33,30,381	5,96,93,738
	Unbilled revenues	3,07,27,984	5,85,58,971
	Advance income tax	34,54,95,314	–
	Loans and advances to employees
	Salary advances	4,87,11,151	3,12,58,644
	Electricity and other deposits	10,68,828	25,68,951
		50,93,33,658	15,20,80,304
9.	CURRENT LIABILITIES
	Sundry creditors
	Capital	5,84,00,474	–
	Goods and services	1,47,75,647	22,35,06,359
	Accrued salaries and benefits
	Salaries	46,33,714	69,47,372
	Bonus and incentives	18,96,87,033	15,20,22,906
	For other liabilities
	Provision for expenses	7,71,76,494	5,87,32,233
	Withholding and other taxes payable	15,99,28,599	8,56,24,626
	Payable for acquisition of business	–	2,05,80,000
	Others	55,71,210	11,08,606
		51,01,73,172	54,85,22,102
	Advances received from clients	24,98,60,375	–
	Unearned revenue	73,62,084	4,38,16,168
		25,72,22,459	4,38,16,168
		76,73,95,631	59,23,38,270
10	PROVISIONS
	Provision for
	Income taxes	40,37,71,811	1,95,46,951
	Post-sales client support and warranties	35,48,395	–
	Unavailed leave	38,72,33,013	26,45,81,955
		79,45,53,219	28,41,28,905