Sheet of Infosys Under IFRS Infosys Technologies Limited and subsidiaries Unaudited Condensed Consolidated Balance Sheets as ofMarch

2011

Balance Sheet as at (in USD Million) ASSETS Current Assets Cash and cash equivalents Available-for-sale financialassets Investment in certificates ofdeposit Trade receivables Unbilled revenue Derivative financial instruments Prepayments and other current assets Total current assets Property, plant and equipment Goodwill Intangible assets Deferred income tax assets Income tax taxes Other non-current assets Total non-current assets TOTAL ASSETS

31-Mar-11

31-Mar-10

3,737 10 27 1,043 279 15 206 5,317 4,661 1,086 185 11 85 223 103 1,693 7,010 6,148

2,698 569 265 778 187 21 143 989 183 12 78 148 77 1,487

LIABILITIES AND STOCKHOLDERS' EQUITY Current Liabilities Trade payables Current income tax liabilities Client Deposits Unearned revenue Employee benefit obligations 10 183 5 116 31 2 161 2 118 29

Provisions Other current liabilities Total current liabilities Deferred income tax liabilities Employee benefit obligations Other non-current liabilities Total liabilities Stockholders' Equity Common stock, $0.16 par value 600,000,000 equity shares authorized, Issued and outstanding 570,991,592, net of treasury shares and 572,830,043 as of March 31, 2010 and 2009 respectively Share premium Retained earnings Other components ofequity

20 451 816 58 14 888

18 380 710 26 38 13 787

64 702 62

64 694 -8

5,294 4,611

Total equity attributable to equity holders of the company TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY

6,122 5,361 7,010 6,148