ASSUMPTIONS:

A)
B)
C)
D)
E)
F)
G)
H)
I)
J)

Marketable securities remain same as FY 2010.

Average collection period decreases by 1.0 day every year from FY 2011.
Average payable period increase by 0.50 day every year from FY 2011.
Deferred income tax and Income tax receivable would remain in line with
FY 2010
Prepaid revenue remains constant % as was in 2010
Goodwill remain constant as per FY 2010 figure
Deferred Income Tax and Non-marketable equity securities remains
constant as per FY 2010 figure
Prepaid revenue share remains constant % as was in 2010
Short Term debt, securities lending payable and income tax payable
remains as per FY 2010 levels
The below four is as per % of FY 2010
Accrued compensation and benefits as % of
COGS
Accrued expenses and other current liabilities as
% of COGS
Accrued revenue share as % of COGS
Deferred revenue as % of Sales