in a Dynamic Environment - Tata Consultancy Services

108
Annual Report 2008-09
Schedules forming part of the Balance Sheet
As at As at
March 31, 2009 March 31, 2008
Rs. in crores Rs. in crores
SCHEDULE ‘B’
RESERVES AND SURPLUS
(a) Securities Premium Account
(i) Opening balance 2016.33 2017.75
(ii) Share issue expenses - (1.42)
2016.33 2016.33
(b) General Reserve
(i) Opening balance 1394.67 915.12
(ii) Adjustment for change in accounting policy
(Refer note 4, page 137)
- 28.67
(iii) Transferred from Profit and Loss Account 469.62 450.88
1864.29 1394.67
(c) Balance in Profit and Loss Account 9990.41 7374.89
(d) Foreign currency translation reserve
(i) Opening balance 36.21 34.56
(ii) Addition during the year (net) 63.01 1.65
99.22 36.21
(e) Hedging reserve account (Refer note 27, page 151)
(i) Opening balance (15.15) 73.71
(ii) Additions during the year (net) (706.71) (88.86)
(721.86) (15.15)
13248.39 10806.95
As at As at
March 31, 2009 March 31, 2008
Rs. in crores Rs. in crores
SCHEDULE ‘C’
SECURED LOANS
From Banks
Overdrafts 1.45 9.27
From Others (i.e. entities other than bank and financial institutions)
Obligation under finance lease (Refer note 8, page 139) 31.18 -
Notes:
32.63 9.27
1. Bank overdrafts are secured against domestic book debts.
2. Obligations under finance lease are secured against fixed
assets obtained under finance lease arrangements.