WIPRO LIMITED CONSOLIDATED UNDER IFRS

STATEMENT OF FINANCIAL POSITION

Particulars
Assets
Goodwill
Intangible assets
Property, plant and equipment
Investment in equity accounted investees
Derivative assets
Deferred tax assets
Non-current tax assets
Other non-current assets
Total non-current assets
Inventories
Trade receivables
Other current assets
Unbilled revenues
Available for sale investments
Current tax assets
Derivative assets
Cash and cash equivalents
Total current assets
Total Assets
Equity
Share capital
Share premium
Retained earnings
Share based payment reserve
Other components of equity
Shares held by controlled trust
Equity attributable to the equity holders of the Company
Non-controlling interest
TOTAL EQUITY
Liabilities
Loans and borrowings
Derivative liabilities
Deferred tax liabilities
Non-current tax liabilities
Other non-current liabilities
Provisions

Year ended March 31,

2013
54,756
1,714
50,525
51
4,235
10,308
10,738
132,327
3,263
76,635
31,069
31,988
69,171
7,408
3,031
84,838
307,403
439,730
4,926
11,760
259,178
1,316
7,174
(542)
283,812
1,171
284,983
854
118
846
4,790
3,390
9

Total non-current liabilities

Loans and borrowings and bank overdraft
Trade payables and accrued expenses
Unearned revenues
Current tax liabilities
Derivative liabilities
Other current liabilities
Provisions
Total current liabilities
TOTAL LIABILITIES
TOTAL EQUITY AND LIABILITIES

10,007
62,962
48,067
10,347
10,226
975
10,989
1,174
144,740
154,747
439,730

Note1 : All figures above are based on IFRS Consolidated Financial Statements
Note 2: Effective March 31, 2013, the Group completed the demerger of its consumer care and lighting, infrastructure
engineering and other non-IT business segments (collectively, "the Diversified Business"). Consequent to the demerger,
the financial position as at March 31, 2013 does not include the balances of the Diversified Business and therefore strictly
not comparable with the financial position of the previous years.

RS

Year ended March 31,

2012
67,937
4,229
58,988
3,232
3,462
2,597
10,287
11,781
162,513
10,622
80,328
25,743
30,025
41,961
5,635
1,468
77,666
273,448
435,961
4,917
30,457
241,912
1,976
6,594
(542)
285,314
849
286,163
22,510
307
353
5,403
3,519
61

32,153
36,448
47,258
9,569
7,232
6,354
9,703
1,121
117,685
149,838
436,001

are and lighting, infrastructure

ss"). Consequent to the demerger,
fied Business and therefore strictly