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    Payu Payments Private LimitedStandalone Balance Sheet for period 01/04/2013 to 31/03/2014

    [400100] Disclosure of general information about company

    Unless otherwise specified, all monetary values are in INR

    01/04/2013

    to

    31/03/2014

    01/04/2012

    to

    31/03/2013

    Name of companyPayu Payments PrivateLimited

    Corporate identity number U72400DL2006PTC218612

    Permanent account number of entity AAJCS9091D

    Address of registered office of companyF-130, GF, STREET NO.7 ,PANDAV NAGAR , DELHI ,DELHI , INDIA - 110091

    Type of industryC o m m e r c i a l a n dIndustrial

    Date of board meeting when final accounts were approved 27/09/2014

    Date of start of reporting period 01/04/2013 01/04/2012

    Date of end of reporting period 31/03/2014 31/03/2013

    Nature of report standalone consolidated Standalone

    Content of report Balance Sheet

    Description of presentation currency INR

    Level of rounding used in financial statements Actual

    Type of cash flow statement Indirect Method

    [400400] Disclosures - Directors report

    Details of directors signing board report [Table] ..(1)

    Unless otherwise specified, all monetary values are in INRDirectors signing board report [Axis] 1 2

    01/04/2013

    to

    31/03/2014

    01/04/2013

    to

    31/03/2014

    Details of signatories of board report [Abstract]

    Details of directors signing board report [LineItems]

    Name of director signing board report [Abstract]

    First name of director Nitin Shilaz

    Last name of director Gupta Nag

    Designation of director Director Director

    Director identification number of director 02404862 05258284

    Date of signing board report 27/09/2014 27/09/2014

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    2

    Payu Payments Private Limited Standalone Balance Sheet for period 01/04/2013 to 31/03/2014

    Unless otherwise specified, all monetary values are in INR

    01/04/2013

    to

    31/03/2014

    Disclosure in board of directors report explanatory [TextBlock]Textual information (1)[See below]

    Details regarding energy conservation

    Your Company is not anenergy intensive unit ,however regular effortsare made to conserveenergy in your Company?so f f i c e s a n d o t h e r

    facilities.

    Details regarding foreign exchange earnings and outgoTextual information (2)[See below]

    Particulars of employees as per provisions of section 217Textual information (3)[See below]

    Disclosures in director?s responsibility statementTextual information (4)[See below]

    Director's comments on qualification(s), reservation(s) or adverseremark(s) of auditors as per board's report

    Textual information (5)[See below]

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    4

    Payu Payments Private Limited Standalone Balance Sheet for period 01/04/2013 to 31/03/2014

    The foreign exchange earnings during the year ended on 31 March 2014 was Nil. However Expenditure equivalent to Rs. 4,00,758/- (INR FourstLac Seven Hundred and Fifty Eight Only) has been incurred in Foreign Exchange during the year.

    10. Director?s Responsibility Statement

    Your Directors further ensure:

    i) That the applicable accounting standards issued by the Institute of Chartered Accountants of India were followed in the preparation ofAnnual Accounts.

    ii) That whatever accounting policies were selected applied consistently & the Directors had made judgements & estimate that were

    reasonable & prudent so far as to give a true & fair view of the statement of affairs of the company as it may exist at the end of the financial year.

    iii) That the directors have taken proper & sufficient care for the maintenance of adequate accounting records in compliance with theprovisions of the Act.

    iv) That the accounts were prepared on a going concern basis.

    11. Appreciation:

    Your Directors acknowledge with thanks the co-operation and assistance given by all those who have been associated with the company eitherdirectly or indirectly.

    By Order of the Board

    For PayU Payments Private Limited

    (Formally ibibo Web Private Limited)

    Sd/- Sd/-

    (Shailaz Nag) (Nitin Gupta)

    Date: 27 September 2014 Director Directorth

    Place: Gurgaon DIN: 05258284 DIN: 02404862

    Wellington Estate, Tower 3,, Y 101, Siddartha Apts,

    Flat No. 31, Dlf Phase-V, M P Encl, Pitampura

    Gurgaon, 122002 New Delhi, 110034

    Annexure 'A' to the Board Report pursuant to Section 217(2A)

    PayU Payments Private Limited (particulars of employees, who are in receipt of remuneration of Rs. 60 Lac. Per annum or Rs. 5 Lac. Per monthduring the year ended on 31st March 2014

    Name ofemployee

    &designation

    Remuneration(total payments toemployee from

    1/4/10 to 31/3/11)

    Nature ofemployment,contractual or

    otherwise

    Otherterms and

    conditions

    Nature of dutiesof employee and

    Qualification

    Experienceof the

    employee

    Date ofcommencement

    of employment

    Age ofemployee

    Lastemploymentheld by

    person

    Thepercentageof equity

    sharesheld

    1 3 4 5 6 8 9 10 11 12

    NitinGupta

    CEO PayUIndia

    2,12,22,008/- Permanent N.ACEO

    MBA8 Yrs 06-Jun-11 31 Yr Adobe NIL

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    5

    Payu Payments Private Limited Standalone Balance Sheet for period 01/04/2013 to 31/03/2014

    ShailazNag

    COO PayUIndia

    1,33,84,720/- Permanent N.ACOO

    MBA & CA12 Yrs 13-03-2007 37 Yr IBIBO NIL

    For PayU Payments Private Limited

    Sd/- Sd/-

    (Shailaz Nag )) (Nitin Gupta

    Director DirectorDIN: 05258284 DIN: 02404862

    Wellington Estate, Tower 3,, Y 101, Siddartha Apts, M P

    Flat no. 31, DLF phase-V, gurgaon, 122002 Encl,Pitampura, New Delhi, 110034

    Textual information (2)

    Details regarding foreign exchange earnings and outgoThe foreign exchange earnings during the year ended on 31st March 2014 was Nil. However Expenditure equivalent to Rs. 4,00,758/- (INR FourLac Seven Hundred and Fifty Eight Only) has been incurred in Foreign Exchange during the year.

    Textual information (3)

    Particulars of employees as per provisions of section 217The details of employees drawing salary of Rs. 500,000/- or more per month during the above period is given as per Annexure -A attached to thisreport, as required under Section 217(2A) of the Companies Act, 1956.

    Textual information (4)

    Disclosures in director?s responsibility statementYour Directors further ensure: i) That the applicable accounting standards issued by the Institute of Chartered Accountants of India were followedin the preparation of Annual Accounts. ii) That whatever accounting policies were selected applied consistently & the Directors had made

    judgements & estimate that were reasonable & prudent so far as to give a true & fair view of the statement of affairs of the company as it mayexist at the end of the financial year. iii) That the directors have taken proper & sufficient care for the maintenance of adequate accounting recordsin compliance with the provisions of the Act. That the accounts were prepared on a going concern basis

    Textual information (5)

    Director's comments on qualification(s), reservation(s) or adverse remark(s) of auditors as per board's reportThe Auditors? Report along with notes on accounts attached to the Balance Sheet is self-explanatory and does not require any furtherexplanations except following paragraph to Annexure to auditor?s report: vii) The Company did not have an internal audit system during the year.The Board explains that the company is in progress of setting up an internal audit system.

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    6

    Payu Payments Private Limited Standalone Balance Sheet for period 01/04/2013 to 31/03/2014

    [400200] Disclosures - Auditors report

    Details regarding auditors [Table] ..(1)

    Unless otherwise specified, all monetary values are in INRAuditors [Axis] 1

    01/04/2013

    to31/03/2014

    Details regarding auditors [Abstract]

    Details regarding auditors [LineItems]

    Category of auditor Auditors firm

    Name of audit firmP R I C EWATERHOUSE &CO.

    Name of auditor signing report DUTTA AMITESH

    Firms registration number of audit firm 050032S

    Membership number of auditor 58507

    Address of auditors

    BUILDING B, 7TH& 8 T HFLOORTOWER B,DLF CYBER CITY,

    Permanent account number of auditor or auditor's firm AAAFP8828M

    SRN of form 23B S29166626

    Date of signing audit report by auditors 27/09/2014

    Date of signing of balance sheet by auditors 27/09/2014

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    Payu Payments Private Limited Standalone Balance Sheet for period 01/04/2013 to 31/03/2014

    Disclosure of auditor's qualification(s), reservation(s) or adverse remark(s) in auditors' report [Table] ..(1)

    Unless otherwise specified, all monetary values are in INR

    Auditor's qualification(s), reservation(s) or adverse remark(s) in auditors' report [Axis]

    Auditor's

    favourable remark

    [Member]

    Auditor's

    unfavourable

    remark [Member]

    Clause not

    applicable

    [Member]

    01/04/2013

    to

    31/03/2014

    01/04/2013

    to

    31/03/2014

    01/04/2013

    to

    31/03/2014

    Disclosure of auditor's qualification(s), reservation(s) or adverseremark(s) in auditors' report [Abstract]

    Disclosure of auditor's qualification(s), reservation(s) oradverse remark(s) in auditors' report [LineItems]

    Disclosure in auditors report relating to fixed assets Favourable

    Disclosure relating to quantitative details of fixed assets

    The Company ismaintaining properrecords showing fullparticulars, includingquantitative detailsand situation, offixed assets.

    Disclosure relating to physical verification and materialdiscrepancies of fixed assets

    Textual information(6) [See below]

    Disclosure relating to fixed assets disposed off

    In our opinion, andaccording to theinformation andexplanations given to

    us, a substantial partof fixed assets hasnot been disposed offby the Companyduring the year.

    Disclosure in auditors report relating to inventories

    The Company is inthe business ofrendering services,and consequently,does not hold anyinventory. Therefore,the provisions ofClause 4(ii) of thesaid Order are notapplicable to theCompany.

    Disclosure of physical verification of inventories at fixedintervals

    Not Applicable

    Disclosure of procedure followed for physical verification ofinventories

    Not Applicable

    Disclosure about maintenance of inventory records and materialdiscrepancies

    Not Applicable

    Disclosure in auditors report relating to loansTextual information(7) [See below]

    Disclosure about loans granted or taken by parties coveredunder section 301 of companies act

    Not Applicable

    Disclosure regarding terms and conditions of loans granted ortaken

    Not Applicable

    Disclosure regarding terms of payment of loans granted or taken Not Applicable

    Disclosure regarding terms of recovery of loans granted or taken Not Applicable

    Disclosure in auditors report relating to internal control systemTextual information(8) [See below]

    Disclosure in auditors report relating to contracts andarrangements under section 301 of companies act

    According to the

    information andexplanations given tous, there have beenno contracts orarrangements thatneed to be entered inthe registermaintained underSection 301 of theAct.

    Disclosure relating to presence of register for necessarytransactions

    Not Applicable

    Disclosure relating to reasonability of transactions Not Applicable

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    8

    Payu Payments Private Limited Standalone Balance Sheet for period 01/04/2013 to 31/03/2014

    Disclosure in auditors report relating to deposits accepted frompublic

    The Company hasnot accepted anydeposits from thepublic within themeaning of Sections58A and 58AA ofthe Act and the rulesframed there under.

    Disclosure in auditors report relating to companies internal auditsystem

    vii. The Companydid not have aninternal audit systemduring the year.

    Disclosure in auditors report relating to maintenance of cost

    recordsTextual information

    (9) [See below]

    Disclosure in auditors report relating to statutory dues Favourable

    Disclosure relating to regularity in payment of undisputedstatutory dues

    Textual information(10) [See below]

    Disclosure relating to disputed statutory duesTextual information(11) [See below]

    Disclosure in auditors report relating to accumulated lossesTextual information(12) [See below]

    Disclosure in auditors report relating to default in repayment offinancial dues

    Textual information(13) [See below]

    Disclosure in auditors report relating to loans andadvances granted by way of pledge of shares debentures andother securities

    Textual information(14) [See below]

    Disclosure in auditors report relating to provisions under specialstatute

    Textual information(15) [See below]

    Disclosure relating to net owned fund to deposit liability ratio Not Applicable Disclosure relating to income recognition and provisioning

    against assetsNot Applicable

    Disclosure relating to credit appraisal procedure Not Applicable

    Disclosure relating to repayment schedule and procedure ofrecovery

    Not Applicable

    Disclosure in auditors report relating to adequacy of recordsmaintained by share trading companies

    Not Applicable

    Disclosure in auditors report relating to guarantee givenTextual information(16) [See below]

    Disclosure in auditors report relating to term loans usedfor purpose other than for purpose they were raised

    The Company hasnot raised any termloans. Accordingly,the provisions ofClause 4(xvi) of theOrder are not

    applicable to theCompany.

    Disclosure in auditors report relating to nature andamount of fund raised for short-term has been used forlong-term or vice versa

    The Company hasnot raised any fundson short term basis.Accordingly, theprovisions of Clause4(xvii) of the Orderare not applicable tothe Company.

    Disclosure in auditors report relating to preferential allotmentof shares

    Textual information(17) [See below]

    Disclosure in auditors report relating to securities createdagainst debentures issued

    Textual information(18) [See below]

    Disclosure in auditors report relating to purpose and end useof money raised through public issues

    The Company hasnot raised any moneyby public issues

    during the year.Accordingly, theprovisions of Clause4(xx) of the Orderare not applicable tothe Company.

    Disclosure in auditors report relating to any material fraudreported during period

    Textual information(19) [See below]

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    9

    Payu Payments Private Limited Standalone Balance Sheet for period 01/04/2013 to 31/03/2014

    Unless otherwise specified, all monetary values are in INR

    01/04/2013

    to

    31/03/2014

    Disclosure in auditor?s report explanatory [TextBlock]Textual information (20)[See below]

    Whether companies auditors report order is applicable on company Yes

    Whether auditors' report has been qualified or has any reservations orcontains adverse remarks

    Yes

    Auditor's qualification(s), reservation(s) or adverse remark(s) inauditors' report

    The Company did not havean internal audit systemduring the year

    Textual information (6)

    Disclosure relating to physical verification and material discrepancies of fixed assets(b) The fixed assets are physically verified by the Management according to a phased programme designed to cover all the items over a period ofthree years which, in our opinion, is reasonable having regard to the size of the Company and the nature of its assets. Pursuant to the programme,a portion of the fixed assets has been physically verified by the Management during the year and no material discrepancies have been noticed onsuch verification.

    Textual information (7)

    Disclosure in auditors report relating to loansThe Company has not granted/taken any loans, secured or unsecured, to/from companies, firms or other parties covered in the register maintainedunder Section 301 of the Act. Therefore, the provisions of Clause 4(iii)[(b),(c) and (d) /(f) and (g)] of the said Order are not applicable to theCompany.

    Textual information (8)

    Disclosure in auditors report relating to internal control systemIn our opinion, and according to the information and explanations given to us, there is an adequate internal control system commensurate with thesize of the Company and the nature of its business for the purchase fixed assets and for the sale of services. Further, on the basis of ourexamination of the books and records of the Company, and according to the information and explanations given to us, we have neither come

    across, nor have been informed of, any continuing failure to correct major weaknesses in the aforesaid internal control system.

    Textual information (9)

    Disclosure in auditors report relating to maintenance of cost recordsviii. The Central Government of India has not prescribed the maintenance of cost records under clause (d) of sub-section (1) of Section 209 of theAct for any of the products of the Company.

    Textual information (10)

    Disclosure relating to regularity in payment of undisputed statutory duesAccording to the information and explanations given to us and the records of the Company examined by us, in our opinion, the Company isregular in depositing the undisputed statutory dues, including provident fund, investor education and protection fund, employees? state insurance,income tax, sales tax, wealth tax, service tax, customs duty, excise duty and other material statutory dues, as applicable, with the appropriateauthorities.

    Textual information (11)

    Disclosure relating to disputed statutory duesAccording to the information and explanations given to us and the records of the Company examined by us, there are no dues of income-tax,sales-tax, wealth-tax, service-tax, customs duty, and excise duty which have not been deposited on account of any dispute.

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    10

    Payu Payments Private Limited Standalone Balance Sheet for period 01/04/2013 to 31/03/2014

    Textual information (12)

    Disclosure in auditors report relating to accumulated lossesThe accumulated losses of the Company exceed fifty percent of its net worth as at March 31, 2014 and it has incurred cash losses in the financialyear ended on that date and in the immediately preceding financial year.

    Textual information (13)

    Disclosure in auditors report relating to default in repayment of financial duesAs the Company does not have any borrowings from any financial institution or bank nor has it issued any debentures as at the balance sheet date,the provisions of Clause 4(xi) of the Order are not applicable to the Company.

    Textual information (14)

    Disclosure in auditors report relating to loans and advances granted by way of pledge of shares debentures and other

    securitiesThe Company has not granted any loans and advances on the basis of security by way of pledge of shares, debentures and other securities.

    Therefore, the provisions of Clause 4(xii) of the Order are not applicable to the Company

    Textual information (15)

    Disclosure in auditors report relating to provisions under special statuteAs the provisions of any special statute applicable to chit fund/ nidhi/ mutual benefit fund/ societies are not applicable to the Company, theprovisions of Clause 4(xiii) of the Order are not applicable to the Company.

    Textual information (16)

    Disclosure in auditors report relating to guarantee givenIn our opinion, and according to the information and explanations given to us, the Company has not given any guarantee for loans taken by othersfrom banks or financial institutions during the year. Accordingly, the provisions of Clause 4(xv) of the Order are not applicable to the Company

    Textual information (17)

    Disclosure in auditors report relating to preferential allotment of sharesThe Company has not made any preferential allotment of shares to parties and companies covered in the register maintained under Section 301 ofthe Act during the year. Accordingly, the provisions of Clause 4(xviii) of the Order are not applicable to the Company.

    Textual information (18)

    Disclosure in auditors report relating to securities created against debentures issuedThe Company has not issued any debentures during the year and does not have any debentures outstanding as at the beginning of the year and atthe year end. Accordingly, the provisions of Clause 4(xix) of the Order are not applicable to the Company

    Textual information (19)

    Disclosure in auditors report relating to any material fraud reported during periodDuring the course of our examination of the books and records of the Company, carried out in accordance with the generally accepted auditingpractices in India, and according to the information and explanations given to us, we have neither come across any instance of material fraud onor by the Company, noticed or reported during the year, nor have we been informed of any such case by the Management.

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    Payu Payments Private Limited Standalone Balance Sheet for period 01/04/2013 to 31/03/2014

    Textual information (20)

    Disclosure in auditor?s report explanatory [Text Block]

    INDEPENDENT AUDITORS? REPORT

    To the Members of PayU Payments Private Limited

    Report on the Financial Statements

    1. We have audited the accompanying financial statements of PayU Payments Private Limited (Formerly known as ibibo Web Private Limited)(the ?Company?), which comprise the Balance Sheet as at March 31, 2014, and the Statement of Profit and Loss and Cash Flow Statement for theyear then ended, and a summary of significant accounting policies and other explanatory information, which we have signed under reference tothis report.

    Management?s Responsibility for the Financial Statements

    2. The Company?s Management is responsible for the preparation of these financial statements that give a true and fair view of the financialposition, financial performance and cash flows of the Company in accordance with the Accounting Standards notified under the Companies Act,1956 (the ?Act?) read with the General Circular 15/2013 dated September 13, 2013 of the Ministry of Corporate Affairs in respect of Section 133of the Companies Act, 2013. This responsibility includes the design, implementation and maintenance of internal control relevant to thepreparation and presentation of the financial statements that give a true and fair view and are free from material misstatement, whether due tofraud or error.

    Auditors? Responsibility

    3. Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with theStandards on Auditing and other applicable authoritative pronouncements issued by the Institute of Chartered Accountants of India. ThoseStandards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the

    financial statements are free from material misstatement.

    4. An audit involves performing procedures to obtain audit evidence, about the amounts and disclosures in the financial statements. Theprocedures selected depend on the auditors? judgment, including the assessment of the risks of material misstatement of the financial statements,whether due to fraud or error. In making those risk assessments, the auditors consider internal control relevant to the Company?s preparation andfair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose ofexpressing an opinion on the effectiveness of the entity?s internal control. An audit also includes evaluating the appropriateness of accountingpolicies used and the reasonableness of the accounting estimates made by Management, as well as evaluating the overall presentation of thefinancial statements.

    5. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.

    Opinion

    6. In our opinion, and to the best of our information and according to the explanations given to us, the accompanying financial statements givethe information required by the Act in the manner so required and give a true and fair view in conformity with the accounting principles generallyaccepted in India:

    (a) in the case of the Balance Sheet, of the state of affairs of the Company as at March 31, 2014;

    (b) in the case of the Statement of Profit and Loss, of the loss for the year ended on that date; and

    (c) in the case of the Cash Flow Statement, of the cash flows for the year ended on that date.

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    12

    Payu Payments Private Limited Standalone Balance Sheet for period 01/04/2013 to 31/03/2014

    Report on Other Legal and Regulatory Requirements

    7. As required by ?the Companies (Auditor?s Report) Order, 2003?, as amended by ?the Companies (Auditor?s Report) (Amendment) Order,2004?, issued by the Central Government of India in terms of sub-section (4A) of section 227 of the Act (hereinafter referred to as the ?Order?),and on the basis of such checks of the books and records of the Company as we considered appropriate and according to the information andexplanations given to us, we give in the Annexure a statement on the matters specified in paragraphs 4 and 5 of the Order.

    8. As required by section 227(3) of the Act, we report that:

    (a) We have obtained all the information and explanations which, to the best of our knowledge and belief, were necessary for the purpose of ouraudit;

    (b) In our opinion, proper books of account as required by law have been kept by the Company so far as appears from our examination of thosebooks;

    (c) The Balance Sheet, Statement of Profit and Loss, and Cash Flow Statement dealt with by this Report are in agreement with the books ofaccount;

    (d) In our opinion, the Balance Sheet, Statement of Profit and Loss, and Cash Flow Statement dealt with by this report comply with theAccounting Standards notified under the Companies Act, 1956 read with the General Circular 15/2013 dated September 13, 2013 of the Ministryof Corporate Affairs in respect of Section 133 of the Companies Act, 2013;

    (e) On the basis of written representations received from the directors as on March 31, 2014, and taken on record by the Board of Directors, noneof the directors is disqualified as on March 31, 2014, from being appointed as a director in terms of clause (g) of sub-section (1) of section 274 ofthe Act.

    For Price Waterhouse & Co.

    Firm Registration Number: 050032S

    Chartered Accountants

    Sd/-

    Amitesh Dutta

    Place: Gurgaon Partner

    Date: 27 September 2014 Membership Number: 058507

    ANNEXURE TO INDEPENDENT AUDITORS REPORT

    i. (a) The Company is maintaining proper records showing full particulars, including quantitative details and situation, of fixed assets.

    (b) The fixed assets are physically verified by the Management according to a phased programme designed to cover all the items over a period ofthree years which, in our opinion, is reasonable having regard to the size of the Company and the nature of its assets. Pursuant to the programme,

    a portion of the fixed assets has been physically verified by the Management during the year and no material discrepancies have been noticed onsuch verification.

    (c) In our opinion, and according to the information and explanations given to us, a substantial part of fixed assets has not been disposed off bythe Company during the year.

    ii. The Company is in the business of rendering services, and consequently, does not hold any inventory. Therefore, the provisions ofClause 4(ii) of the said Order are not applicable to the Company.

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    13

    Payu Payments Private Limited Standalone Balance Sheet for period 01/04/2013 to 31/03/2014

    iii. (a) The Company has not granted/taken any loans, secured or unsecured, to/from companies, firms or other parties covered in the registermaintained under Section 301 of the Act. Therefore, the provisions of Clause 4(iii)[(b),(c) and (d) /(f) and (g)] of the said Order are notapplicable to the Company.

    iv. In our opinion, and according to the information and explanations given to us, there is an adequate internal control system commensuratewith the size of the Company and the nature of its business for the purchase fixed assets and for the sale of services. Further, on the basis of ourexamination of the books and records of the Company, and according to the information and explanations given to us, we have neither come

    across, nor have been informed of, any continuing failure to correct major weaknesses in the aforesaid internal control system.

    v (a) According to the information and explanations given to us, there have been no contracts or arrangements that need to be entered in theregister maintained under Section 301 of the Act.

    (b) Matters specified in clauses v (b) of paragraph 4 of the CARO, 2003 do not apply to the Company.

    vi. The Company has not accepted any deposits from the public within the meaning of Sections 58A and 58AA of the Act and the rulesframed there under.

    vii. The Company did not have an internal audit system during the year.

    viii. The Central Government of India has not prescribed the maintenance of cost records under clause (d) of sub-section (1) of Section 209of the Act for any of the products of the Company.

    ix. (a) According to the information and explanations given to us and the records of the Company examined by us, in our opinion, the Company

    is regular in depositing the undisputed statutory dues, including provident fund, investor education and protection fund, employees? stateinsurance, income tax, sales tax, wealth tax, service tax, customs duty, excise duty and other material statutory dues, as applicable, with theappropriate authorities.

    (b) According to the information and explanations given to us and the records of the Company examined by us, there are no dues ofincome-tax, sales-tax, wealth-tax, service-tax, customs duty, and excise duty which have not been deposited on account of any dispute.

    x. The accumulated losses of the Company exceed fifty percent of its net worth as at March 31, 2014 and it has incurred cash losses in thefinancial year ended on that date and in the immediately preceding financial year.

    xi. As the Company does not have any borrowings from any financial institution or bank nor has it issued any debentures as at the balancesheet date, the provisions of Clause 4(xi) of the Order are not applicable to the Company.

    xii. The Company has not granted any loans and advances on the basis of security by way of pledge of shares, debentures and other securities.Therefore, the provisions of Clause 4(xii) of the Order are not applicable to the Company

    xiii. As the provisions of any special statute applicable to chit fund/ nidhi/ mutual benefit fund/ societies are not applicable to the Company,the provisions of Clause 4(xiii) of the Order are not applicable to the Company.

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    Payu Payments Private Limited Standalone Balance Sheet for period 01/04/2013 to 31/03/2014

    xiv. In our opinion, the Company is not dealing in or trading in shares, securities, debentures and other investments. Accordingly, theprovisions of Clause 4(xiv) of the Order are not applicable to the Company.

    xv. In our opinion, and according to the information and explanations given to us, the Company has not given any guarantee for loans takenby others from banks or financial institutions during the year. Accordingly, the provisions of Clause 4(xv) of the Order are not applicable to theCompany

    xvi. The Company has not raised any term loans. Accordingly, the provisions of Clause 4(xvi) of the Order are not applicable to the Company.

    xvii. The Company has not raised any funds on short term basis. Accordingly, the provisions of Clause 4(xvii) of the Order are not applicableto the Company.

    xviii. The Company has not made any preferential allotment of shares to parties and companies covered in the register maintained under Section301 of the Act during the year. Accordingly, the provisions of Clause 4(xviii) of the Order are not applicable to the Company.

    xix. The Company has not issued any debentures during the year and does not have any debentures outstanding as at the beginning of the yearand at the year end. Accordingly, the provisions of Clause 4(xix) of the Order are not applicable to the Company

    xx. The Company has not raised any money by public issues during the year. Accordingly, the provisions of Clause 4(xx) of the Order are notapplicable to the Company.

    xxi. During the course of our examination of the books and records of the Company, carried out in accordance with the generally acceptedauditing practices in India, and according to the information and explanations given to us, we have neither come across any instance of materialfraud on or by the Company, noticed or reported during the year, nor have we been informed of any such case by the Management.

    For Price Waterhouse & Co.

    Firm Registration Number: 050032S

    Chartered Accountants

    Sd/-

    Amitesh Dutta

    Place: Gurgaon Partner

    Date: 27 September 2014 Membership Number: 058507th

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    15

    Payu Payments Private Limited Standalone Balance Sheet for period 01/04/2013 to 31/03/2014

    [100100] Balance sheet

    Unless otherwise specified, all monetary values are in INR

    31/03/2014 31/03/2013

    Balance sheet [Abstract]

    Equity and liabilities [Abstract]

    Shareholders' funds [Abstract]

    Share capital 478,77,42,160 449,38,27,160

    Reserves and surplus -483,02,30,258 -448,19,10,463

    Total shareholders' funds -4,24,88,098 1,19,16,697

    Share application money pending allotment 0 0

    Non-current liabilities [Abstract]

    Long-term borrowings 0 0

    Other long-term liabilities 1,20,99,420 55,28,872

    Long-term provisions 3,48,87,354 9,11,917

    Total non-current liabilities 4,69,86,774 64,40,789

    Current liabilities [Abstract]

    Short-term borrowings 0 0

    Trade payables 25,13,92,160 1,86,98,831

    Other current liabilities 7,30,07,348 1,35,72,860

    Short-term provisions 40,94,804 20,37,937

    Total current liabilities 32,84,94,312 3,43,09,628

    Total equity and liabilities 33,29,92,988 5,26,67,114

    Assets [Abstract]

    Non-current assets [Abstract]

    Fixed assets [Abstract]

    Tangible assets 1,20,17,730 70,50,783

    Intangible assets 48,94,052 0

    Total fixed assets 1,69,11,782 70,50,783

    Non-current investments 0 0

    Long-term loans and advances 4,13,40,354 62,67,632

    Other non-current assets 2,50,000 2,00,000

    Total non-current assets 5,85,02,136 1,35,18,415

    Current assets [Abstract]

    Current investments 0 0 Inventories 0 0

    Trade receivables 26,50,615 45,98,028

    Cash and bank balances 18,61,20,310 2,98,00,000

    Short-term loans and advances 8,56,88,507 47,50,671

    Other current assets 31,420 0

    Total current assets 27,44,90,852 3,91,48,699

    Total assets 33,29,92,988 5,26,67,114

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    16

    Payu Payments Private Limited Standalone Balance Sheet for period 01/04/2013 to 31/03/2014

    [400300] Disclosures - Signatories of balance sheet

    Details of directors signing balance sheet [Table] ..(1)

    Unless otherwise specified, all monetary values are in INRDirectors signing balance sheet [Axis] 1 2

    01/04/2013

    to31/03/2014

    01/04/2013

    to31/03/2014

    Details of signatories of balance sheet [Abstract]

    Details of directors signing balance sheet [Abstract]

    Details of directors signing balance sheet [LineItems]

    Name of director signing balance sheet [Abstract]

    First name of director Nitin Shilaz

    Last name of director Gupta Nag

    Designation of director Director Director

    Director identification number of director 02404862 05258284

    Date of signing of balance sheet by director 27/09/2014 27/09/2014

    Unless otherwise specified, all monetary values are in INR

    01/04/2013

    to

    31/03/2014

    Name of company secretary Gurpreet Singh

    Permanent account number of company secretary AUTPS1687C

    Date of signing of balance sheet by company secretary 27/09/2014

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    17

    Payu Payments Private Limited Standalone Balance Sheet for period 01/04/2013 to 31/03/2014

    [200100] Notes - Share capital

    Disclosure of classes of share capital [Table] ..(1)

    Unless otherwise specified, all monetary values are in INRClasses of share capital [Axis] Share capital [Member] Equity shares [Member]

    01/04/2013

    to31/03/2014

    01/04/2012

    to31/03/2013

    01/04/2013

    to31/03/2014

    01/04/2012

    to31/03/2013

    Disclosure of classes of share capital [Abstract]

    Disclosure of classes of share capital [LineItems]

    Number of shares authorised[shares]

    100,00,00,000[shares]

    100,00,00,000[shares] 50,000 [shares] 50,000

    Value of shares authorised 1,000,00,00,000 1,000,00,00,000 5,00,000 5,00,000

    Number of shares issued[shares]

    47,87,74,216[shares] 44,93,82,716 [shares] 10,000 [shares] 10,000

    Value of shares issued 478,77,42,160 449,38,27,160 1,00,000 1,00,000

    Number of shares subscribed and fully paid[shares]

    47,87,74,216[shares] 44,93,82,716 [shares] 10,000 [shares] 10,000

    Value of shares subscribed and fully paid 478,77,42,160 449,38,27,160 1,00,000 1,00,000

    Number of shares subscribed but not fully paid [shares] 0 [shares] 0 [shares] 0 [shares] 0

    Value of shares subscribed but not fully paid 0 0 0 0

    Total number of shares subscribed [shares]47,87,74,216

    [shares] 44,93,82,716 [shares] 10,000 [shares] 10,000

    Total value of shares subscribed 478,77,42,160 449,38,27,160 1,00,000 1,00,000

    Value of shares paid-up [Abstract]

    Number of shares paid-up[shares]

    47,87,74,216[shares] 44,93,82,716 [shares] 10,000 [shares] 10,000

    Value of shares called 478,77,42,160 449,38,27,160 1,00,000 1,00,000

    Calls unpaid [Abstract]

    Calls unpaid by directors and officers[Abstract]

    Calls unpaid by directors 0 0 0 0

    Calls unpaid by officers 0 0 0 0

    Total calls unpaid by directors andofficers

    0 0 0 0

    Calls unpaid by others 0 0 0 0

    Total calls unpaid 0 0 0 0

    Forfeited shares 0 0 0 0

    Forfeited shares reissued 0 0 0 0

    Value of shares paid-up 478,77,42,160 449,38,27,160 1,00,000 1,00,000

    Reconciliation of number of shares outstanding[Abstract]

    Changes in number of shares outstanding[Abstract]

    Increase in number of shares outstanding[Abstract]

    Number of shares issued in public offering [shares] 0 [shares] 0 [shares] 0 [shares] 0

    Number of shares issued as bonus shares [shares] 0 [shares] 0 [shares] 0 [shares] 0

    Number of shares issued as rights [shares] 0 [shares] 0 [shares] 0 [shares] 0

    Number of shares issued in private

    placement

    [shares] 2,93,91,500 [shares] 11,71,79,800 [shares] 0 [shares] 0

    Number of shares issued as preferentialallotment

    [shares] 0 [shares] 0 [shares] 0 [shares] 0

    Number of shares allotted forcontracts without payment receivedin cash

    [shares] 0 [shares] 0 [shares] 0 [shares] 0

    Number of shares issued under scheme ofamalgamation

    [shares] 0 [shares] 0 [shares] 0 [shares] 0

    Number of other issues of shares [shares] 0 [shares] 0 [shares] 0 [shares] 0

    Number of shares arising out ofconversion of securities

    [shares] 0 [shares] 0 [shares] 0 [shares] 0

    Total aggregate number of shares issuedduring period

    [shares] 2,93,91,500 [shares] 11,71,79,800 [shares] 0 [shares] 0

    Decrease in number of shares during period[Abstract]

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    18

    Payu Payments Private Limited Standalone Balance Sheet for period 01/04/2013 to 31/03/2014

    Number of shares redeemed [shares] 0 [shares] 0

    Number of shares bought back [shares] 0 [shares] 0 [shares] 0 [shares] 0

    Other decrease in number of shares [shares] 0 [shares] -3,78,16,800 [shares] 0 [shares] 0

    Total decrease in number of shares duringperiod

    [shares] 0 [shares] -3,78,16,800 [shares] 0 [shares] 0

    Total increase (decrease) in number ofshares outstanding

    [shares] 2,93,91,500 [shares] 7,93,63,000 [shares] 0 [shares] 0

    Number of shares outstanding at end of period[shares]

    47,87,74,216[shares] 44,93,82,716 [shares] 10,000 [shares] 10,000

    Reconciliation of value of shares outstanding[Abstract]

    Changes in share capital [Abstract]

    Increase in share capital during period[Abstract]

    Amount of public issue during period 0 0 0 0

    Amount of bonus issue during period 0 0 0 0

    Amount of rights issue during period 0 0 0 0

    Amount of private placement issue duringperiod

    29,39,15,000 117,17,98,000 0 0

    Amount of preferential allotment issueduring period

    0 0 0 0

    Amount of issue allotted forcontracts without paymentreceived in cash during period

    0 0 0 0

    Amount of issue under scheme ofamalgamation during period

    0 0 0 0

    Amount of other issues during period 0 0 0 0

    Amount of issue arising out ofconversion of securities duringperiod

    0 0 0 0

    Total aggregate amount of increase inshare capital during period

    29,39,15,000 117,17,98,000 0 0

    Decrease in share capital during period[Abstract]

    Decrease in amount of shares redeemed 0 0

    Decrease in amount of shares bought back 0 0 0 0

    Other decrease in amount of shares 0 37,81,68,000 0 0

    Total decrease in share capital duringperiod

    0 37,81,68,000 0 0

    Total increase (decrease) in share capital 29,39,15,000 79,36,30,000 0 0

    Share capital at end of period 478,77,42,160 449,38,27,160 1,00,000 1,00,000 Shares in company held by holding company or

    ultimate holding company or by its subsidiariesor associates [Abstract]

    Shares in company held by holding company[shares]

    35,95,59,435[shares] 44,93,82,715 [shares] 9,999 [shares] 9,999

    Shares in company held by ultimate holdingcompany

    [shares] 0 [shares] 0 [shares] 0 [shares] 0

    Shares in company held by subsidiaries of itsholding company

    [shares] 0 [shares] 0 [shares] 0 [shares] 0

    Shares in company held by subsidiaries of itsultimate holding company

    [shares] 0 [shares] 0 [shares] 0 [shares] 0

    Shares in company held by associates of itsholding company

    [shares] 0 [shares] 0 [shares] 0 [shares] 0

    Shares in company held by associates of itsultimate holding company

    [shares] 0 [shares] 0 [shares] 0 [shares] 0

    Total shares in company held by holding companyor ultimate holding company or by itssubsidiaries or associates

    [shares]35,95,59,435

    [shares] 44,93,82,715 [shares] 9,999 [shares] 9,999

    Shares reserved for issue under optionsand contracts or commitments for sale ofshares or disinvestment

    [shares] 0 [shares] 0 [shares] 0 [shares] 0

    Amount of shares reserved for issue under optionsand contracts or commitments for sale of shares ordisinvestment

    0 0 0 0

    Aggregate number of fully paid-up sharesissued pursuant to contracts withoutpayment being received in cash

    [shares] 0 [shares] 0 [shares] 0 [shares] 0

    Aggregate number of fully paid-up sharesissued by way of bonus shares

    [shares] 0 [shares] 0 [shares] 0 [shares] 0

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    Payu Payments Private Limited Standalone Balance Sheet for period 01/04/2013 to 31/03/2014

    Aggregate number of shares bought back [shares] 0 [shares] 0 [shares] 0 [shares] 0

    Original paid-up value of forfeited shares 0 0 0 0

    Details of application money received forallotment of securities and due for refund andinterest accrued thereon [Abstract]

    Application money received for allotment ofsecurities and due for refund and interestaccrued thereon [Abstract]

    Application money received forallotment of securities and due forrefund, principal

    0 0 0 0

    Application money received forallotment of securities and due forrefund, interest accrued

    0 0 0 0

    Total application money received forallotment of securities and due for refundand interest accrued thereon

    0 0 0 0

    Number of shares proposed to be issued [shares] 0 [shares] 0 [shares] 0 [shares] 0

    Share premium for shares to be allotted 0 0 0 0

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    Payu Payments Private Limited Standalone Balance Sheet for period 01/04/2013 to 31/03/2014

    Disclosure of classes of share capital [Table] ..(2)

    Unless otherwise specified, all monetary values are in INRClasses of share capital [Axis] Equity shares 1 [Member] Preference shares [Member]

    01/04/2013

    to

    31/03/2014

    01/04/2012

    to

    31/03/2013

    01/04/2013

    to

    31/03/2014

    01/04/2012

    to

    31/03/2013

    Disclosure of classes of share capital [Abstract]

    Disclosure of classes of share capital [LineItems]

    Type of share Equity Equity

    Number of shares authorised [shares] 50,000 [shares] 50,000 [shares]99,99,50,000

    [shares] 99,99,50,000

    Value of shares authorised 5,00,000 5,00,000 999,95,00,000 999,95,00,000

    Number of shares issued [shares] 10,000 [shares] 10,000[shares]

    47,87,64,216[shares] 44,93,72,716

    Value of shares issued 1,00,000 1,00,000 478,76,42,160 449,37,27,160

    Number of shares subscribed and fully paid [shares] 10,000 [shares] 10,000[shares]

    47,87,64,216[shares] 44,93,72,716

    Value of shares subscribed and fully paid 1,00,000 1,00,000 478,76,42,160 449,37,27,160

    Number of shares subscribed but not fully paid [shares] 0 [shares] 0 [shares] 0 [shares] 0

    Value of shares subscribed but not fully paid 0 0 0 0

    Total number of shares subscribed [shares] 10,000 [shares] 10,000[shares]

    47,87,64,216[shares] 44,93,72,716

    Total value of shares subscribed 1,00,000 1,00,000 478,76,42,160 449,37,27,160

    Value of shares paid-up [Abstract]

    Number of shares paid-up [shares] 10,000 [shares] 10,000 [shares]47,87,64,216

    [shares] 44,93,72,716

    Value of shares called 1,00,000 1,00,000 478,76,42,160 449,37,27,160

    Calls unpaid [Abstract]

    Calls unpaid by directors and officers[Abstract]

    Calls unpaid by directors 0 0 0 0

    Calls unpaid by officers 0 0 0 0

    Total calls unpaid by directors andofficers

    0 0 0 0

    Calls unpaid by others 0 0 0 0

    Total calls unpaid 0 0 0 0

    Forfeited shares 0 0 0 0

    Forfeited shares reissued 0 0 0 0

    Value of shares paid-up1,00,000 1,00,000 478,76,42,160 449,37,27,160

    Par value per share [INR/shares] 10 [INR/shares] 10

    Details of shares not fully called [Abstract]

    Amount per share called [INR/shares] 0 [INR/shares] 0

    Reconciliation of number of shares outstanding[Abstract]

    Changes in number of shares outstanding[Abstract]

    Increase in number of shares outstanding[Abstract]

    Number of shares issued in public offering [shares] 0 [shares] 0 [shares] 0 [shares] 0

    Number of shares issued as bonus shares [shares] 0 [shares] 0 [shares] 0 [shares] 0

    Number of shares issued as rights [shares] 0 [shares] 0

    Number of shares issued in privateplacement

    [shares] 0 [shares] 0 [shares] 2,93,91,500 [shares] 11,71,79,800

    Number of shares issued as preferentialallotment

    [shares] 0 [shares] 0 [shares] 0 [shares] 0

    Number of shares allotted forcontracts without payment receivedin cash

    [shares] 0 [shares] 0 [shares] 0 [shares] 0

    Number of shares issued under scheme ofamalgamation

    [shares] 0 [shares] 0 [shares] 0 [shares] 0

    Number of other issues of shares [shares] 0 [shares] 0 [shares] 0 [shares] 0

    Number of shares arising out ofconversion of securities

    [shares] 0 [shares] 0 [shares] 0 [shares] 0

    Total aggregate number of shares issuedduring period

    [shares] 0 [shares] 0 [shares] 2,93,91,500 [shares] 11,71,79,800

    Decrease in number of shares during period[Abstract]

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    Payu Payments Private Limited Standalone Balance Sheet for period 01/04/2013 to 31/03/2014

    Number of shares redeemed [shares] 0 [shares] 0

    Number of shares bought back [shares] 0 [shares] 0 [shares] 0 [shares] 0

    Other decrease in number of shares [shares] 0 [shares] 0 [shares] 0 [shares] -3,78,16,800

    Total decrease in number of shares duringperiod

    [shares] 0 [shares] 0 [shares] 0 [shares] -3,78,16,800

    Total increase (decrease) in number ofshares outstanding

    [shares] 0 [shares] 0 [shares] 2,93,91,500 [shares] 7,93,63,000

    Number of shares outstanding at end of period [shares] 10,000 [shares] 10,000[shares]

    47,87,64,216[shares] 44,93,72,716

    Reconciliation of value of shares outstanding[Abstract]

    Changes in share capital [Abstract]

    Increase in share capital during period[Abstract]

    Amount of public issue during period 0 0 0 0

    Amount of bonus issue during period 0 0 0 0

    Amount of rights issue during period 0 0

    Amount of private placement issue duringperiod

    0 0 29,39,15,000 117,17,98,000

    Amount of preferential allotment issueduring period

    0 0 0 0

    Amount of issue allotted forcontracts without paymentreceived in cash during period

    0 0 0 0

    Amount of issue under scheme ofamalgamation during period

    0 0 0 0

    Amount of other issues during period 0 0 0 0

    Amount of issue arising out ofconversion of securities duringperiod

    0 0 0 0

    Total aggregate amount of increase inshare capital during period

    0 0 29,39,15,000 117,17,98,000

    Decrease in share capital during period[Abstract]

    Decrease in amount of shares redeemed 0 0

    Decrease in amount of shares bought back 0 0 0 0

    Other decrease in amount of shares 0 0 0 37,81,68,000

    Total decrease in share capital duringperiod

    0 0 0 37,81,68,000

    Total increase (decrease) in share capital 0 0 29,39,15,000 79,36,30,000

    Share capital at end of period 1,00,000 1,00,000 478,76,42,160 449,37,27,160 Shares in company held by holding company or

    ultimate holding company or by its subsidiariesor associates [Abstract]

    Shares in company held by holding company [shares] 9,999 [shares] 9,999[shares]

    35,95,49,436[shares] 44,93,72,716

    Shares in company held by ultimate holdingcompany

    [shares] 0 [shares] 0 [shares] 0 [shares] 0

    Shares in company held by subsidiaries of itsholding company

    [shares] 0 [shares] 0 [shares] 0 [shares] 0

    Shares in company held by subsidiaries of itsultimate holding company

    [shares] 0 [shares] 0 [shares] 0 [shares] 0

    Shares in company held by associates of itsholding company

    [shares] 0 [shares] 0 [shares] 0 [shares] 0

    Shares in company held by associates of itsultimate holding company

    [shares] 0 [shares] 0 [shares] 0 [shares] 0

    Total shares in company held by holding companyor ultimate holding company or by itssubsidiaries or associates

    [shares] 9,999 [shares] 9,999[shares]

    35,95,49,436[shares] 44,93,72,716

    Shares reserved for issue under optionsand contracts or commitments for sale ofshares or disinvestment

    [shares] 0 [shares] 0 [shares] 0 [shares] 0

    Amount of shares reserved for issue under optionsand contracts or commitments for sale of shares ordisinvestment

    0 0 0 0

    Aggregate number of fully paid-up sharesissued pursuant to contracts withoutpayment being received in cash

    [shares] 0 [shares] 0 [shares] 0 [shares] 0

    Aggregate number of fully paid-up sharesissued by way of bonus shares

    [shares] 0 [shares] 0 [shares] 0 [shares] 0

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    Payu Payments Private Limited Standalone Balance Sheet for period 01/04/2013 to 31/03/2014

    Aggregate number of shares bought back [shares] 0 [shares] 0 [shares] 0 [shares] 0

    Original paid-up value of forfeited shares 0 0 0 0

    Details of application money received forallotment of securities and due for refund andinterest accrued thereon [Abstract]

    Application money received for allotment ofsecurities and due for refund and interestaccrued thereon [Abstract]

    Application money received forallotment of securities and due forrefund, principal

    0 0 0 0

    Application money received forallotment of securities and due forrefund, interest accrued

    0 0 0 0

    Total application money received forallotment of securities and due for refundand interest accrued thereon

    0 0 0 0

    Number of shares proposed to be issued [shares] 0 [shares] 0 [shares] 0 [shares] 0

    Share premium for shares to be allotted 0 0 0 0

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    Payu Payments Private Limited Standalone Balance Sheet for period 01/04/2013 to 31/03/2014

    Disclosure of classes of share capital [Table] ..(3)

    Unless otherwise specified, all monetary values are in INRClasses of share capital [Axis] Preference shares 1 [Member]

    01/04/2013

    to

    31/03/2014

    01/04/2012

    to

    31/03/2013

    Disclosure of classes of share capital [Abstract]

    Disclosure of classes of share capital [LineItems]

    Type of share Preference Preference

    Number of shares authorised [shares]99,99,50,000

    [shares] 99,99,50,000

    Value of shares authorised 999,95,00,000 999,95,00,000

    Number of shares issued[shares]

    47,87,64,216[shares] 44,93,72,716

    Value of shares issued 478,76,42,160 449,37,27,160

    Number of shares subscribed and fully paid[shares]

    47,87,64,216[shares] 44,93,72,716

    Value of shares subscribed and fully paid 478,76,42,160 449,37,27,160

    Number of shares subscribed but not fully paid [shares] 0 [shares] 0

    Value of shares subscribed but not fully paid 0 0

    Total number of shares subscribed[shares]

    47,87,64,216[shares] 44,93,72,716

    Total value of shares subscribed 478,76,42,160 449,37,27,160

    Value of shares paid-up [Abstract]

    Number of shares paid-up [shares]47,87,64,216

    [shares] 44,93,72,716

    Value of shares called 478,76,42,160 449,37,27,160

    Calls unpaid [Abstract]

    Calls unpaid by directors and officers [Abstract]

    Calls unpaid by directors 0 0

    Calls unpaid by officers 0 0

    Total calls unpaid by directors and officers 0 0

    Calls unpaid by others 0 0

    Total calls unpaid 0 0

    Forfeited shares 0 0

    Forfeited shares reissued 0 0

    Value of shares paid-up 478,76,42,160 449,37,27,160

    Par value per share [INR/shares] 10 [INR/shares] 10

    Details of shares not fully called [Abstract]Amount per share called [INR/shares] 0 [INR/shares] 0

    Reconciliation of number of shares outstanding [Abstract]

    Changes in number of shares outstanding [Abstract]

    Increase in number of shares outstanding [Abstract]

    Number of shares issued in public offering [shares] 0 [shares] 0

    Number of shares issued as bonus shares [shares] 0 [shares] 0

    Number of shares issued in private placement [shares] 2,93,91,500 [shares] 11,71,79,800

    Number of shares issued as preferential allotment [shares] 0 [shares] 0

    Number of shares allotted for contracts without payment received in cash [shares] 0 [shares] 0

    Number of shares issued under scheme of amalgamation [shares] 0 [shares] 0

    Number of other issues of shares [shares] 0 [shares] 0

    Number of shares arising out of conversion of securities [shares] 0 [shares] 0

    Total aggregate number of shares issued during period [shares] 2,93,91,500 [shares] 11,71,79,800

    Decrease in number of shares during period [Abstract]

    Number of shares redeemed [shares] 0 [shares] 0

    Number of shares bought back [shares] 0 [shares] 0

    Other decrease in number of shares [shares] 0 [shares] -3,78,16,800

    Total decrease in number of shares during period [shares] 0 [shares] -3,78,16,800

    Total increase (decrease) in number of shares outstanding [shares] 2,93,91,500 [shares] 7,93,63,000

    Number of shares outstanding at end of period[shares]

    47,87,64,216[shares] 44,93,72,716

    Reconciliation of value of shares outstanding [Abstract]

    Changes in share capital [Abstract]

    Increase in share capital during period [Abstract]

    Amount of public issue during period 0 0

    Amount of bonus issue during period 0 0

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    Payu Payments Private Limited Standalone Balance Sheet for period 01/04/2013 to 31/03/2014

    Amount of private placement issue during period 29,39,15,000 117,17,98,000

    Amount of preferential allotment issue during period 0 0

    Amount of issue allotted for contracts without payment received in cashduring period

    0 0

    Amount of issue under scheme of amalgamation during period 0 0

    Amount of other issues during period 0 0

    Amount of issue arising out of conversion of securities during period 0 0

    Total aggregate amount of increase in share capital during period 29,39,15,000 117,17,98,000

    Decrease in share capital during period [Abstract]

    Decrease in amount of shares redeemed 0 0

    Decrease in amount of shares bought back 0 0 Other decrease in amount of shares 0 37,81,68,000

    Total decrease in share capital during period 0 37,81,68,000

    Total increase (decrease) in share capital 29,39,15,000 79,36,30,000

    Share capital at end of period 478,76,42,160 449,37,27,160

    Shares in company held by holding company or ultimate holding company or by itssubsidiaries or associates [Abstract]

    Shares in company held by holding company[shares]

    35,95,49,436[shares] 44,93,72,716

    Shares in company held by ultimate holding company [shares] 0 [shares] 0

    Shares in company held by subsidiaries of its holding company [shares] 0 [shares] 0

    Shares in company held by subsidiaries of its ultimate holding company [shares] 0 [shares] 0

    Shares in company held by associates of its holding company [shares] 0 [shares] 0

    Shares in company held by associates of its ultimate holding company [shares] 0 [shares] 0

    Total shares in company held by holding company or ultimate holding companyor by its subsidiaries or associates

    [shares]35,95,49,436 [shares] 44,93,72,716

    Shares reserved for issue under options and contracts or commitments for sale ofshares or disinvestment

    [shares] 0 [shares] 0

    Amount of shares reserved for issue under options and contracts or commitmentsfor sale of shares or disinvestment

    0 0

    Aggregate number of fully paid-up shares issued pursuant to contracts withoutpayment being received in cash

    [shares] 0 [shares] 0

    Aggregate number of fully paid-up shares issued by way of bonus shares [shares] 0 [shares] 0

    Aggregate number of shares bought back [shares] 0 [shares] 0

    Original paid-up value of forfeited shares 0 0

    Details of application money received for allotment of securities and due forrefund and interest accrued thereon [Abstract]

    Application money received for allotment of securities and due for refund andinterest accrued thereon [Abstract]

    Application money received for allotment of securities and due for refund,principal

    0 0

    Application money received for allotment of securities and due for refund,interest accrued

    0 0

    Total application money received for allotment of securities and due forrefund and interest accrued thereon

    0 0

    Number of shares proposed to be issued [shares] 0 [shares] 0

    Share premium for shares to be allotted 0 0

    Disclosure of shareholding more than five per cent in company [Table] ..(1)

    Unless otherwise specified, all monetary values are in INRClasses of share capital [Axis] Equity shares [Member] Equity shares 1 [Member]

    Name of shareholder [Axis] Shareholder 1 [Member] Shareholder 1 [Member]

    31/03/2014 31/03/2013

    01/04/2013

    to31/03/2014

    01/04/2012

    to31/03/2013

    Disclosure of shareholding more than five per cent incompany [Abstract]

    Disclosure of shareholding more than five per centin company [LineItems]

    Type of share Equity Equity

    Name of shareholderMIH India(Mauritius) Limited

    MIH India (Mauritius)Limited

    Country of incorporation or residence ofshareholder

    MAURITIUS MAURITIUS

    Number of shares held in company [shares] 9,999 [shares] 9,999 [shares] 9,999 [shares] 9,999

    Percentage of shareholding in company 99.99% 99.99%

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    Payu Payments Private Limited Standalone Balance Sheet for period 01/04/2013 to 31/03/2014

    Disclosure of shareholding more than five per cent in company [Table] ..(2)

    Unless otherwise specified, all monetary values are in INR

    Classes of share capital [Axis] Preference shares [Member]Preference shares 1

    [Member]

    Name of shareholder [Axis] Shareholder 1 [Member]Shareholder 2

    [Member]

    Shareholder 1

    [Member]

    31/03/2014 31/03/2013 31/03/2014

    01/04/2013

    to

    31/03/2014

    Disclosure of shareholding more than five per cent incompany [Abstract]

    Disclosure of shareholding more than five per centin company [LineItems]

    Type of share Preference

    Name of shareholderMIH India(Mauritius) Limited

    Country of incorporation or residence ofshareholder

    MAURITIUS

    Number of shares held in company[shares]

    35,95,49,436[shares] 44,93,72,716

    [shares]11,92,14,780

    [shares]35,95,49,436

    Percentage of shareholding in company 75.10%

    Disclosure of shareholding more than five per cent in company [Table] ..(3)

    Unless otherwise specified, all monetary values are in INR

    Classes of share capital [Axis] Preference shares 1 [Member]

    Name of shareholder [Axis]Shareholder 1

    [Member]

    Shareholder 2

    [Member]

    01/04/2012

    to

    31/03/2013

    01/04/2013

    to

    31/03/2014

    Disclosure of shareholding more than five per cent in company [Abstract]

    Disclosure of shareholding more than five per cent in company [LineItems]

    Type of share Preference Preference

    Name of shareholderMIH India(Mauritius) Limited

    MIH IndiaEcommerce PteLimited

    Country of incorporation or residence of shareholder MAURITIUS SINGAPORE

    Number of shares held in company[shares]

    44,93,72,716[shares]

    11,92,14,780

    Percentage of shareholding in company 100.00% 24.90%

    Unless otherwise specified, all monetary values are in INR

    01/04/2013

    to

    31/03/2014

    01/04/2012

    to

    31/03/2013

    Disclosure of notes on share capital explanatory [TextBlock]

    Whether there are any shareholders holding more than five per centshares in company

    Yes Yes

    Number of persons on private placement of preference share [pure] 1 [pure] 1

    Nature of security on private placement of preference share

    0.001% Optionally noncumulative fullyconvertible PreferenceShares

    0.001% optionally noncumulative fullyconvertible preferenceShares

    Whether reduction in capital done during year No Yes

    Amount of reduction in capital during year 37,81,68,000 0

    Percentage of capital reduction to capital prior to reduction 7.76% 0.00%

    Whether money raised from public offering during year No No

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    Payu Payments Private Limited Standalone Balance Sheet for period 01/04/2013 to 31/03/2014

    [200200] Notes - Reserves and surplus

    Statement of changes in reserves [Table] ..(1)

    Unless otherwise specified, all monetary values are in INRComponents of reserves [Axis] Reserves [Member] Surplus [Member]

    01/04/2013

    to31/03/2014

    01/04/2012

    to31/03/2013

    01/04/2013

    to31/03/2014

    01/04/2012

    to31/03/2013

    Statement of changes in reserves [Abstract]

    Statement of changes in reserves [LineItems]

    Changes in reserves [Abstract]

    Additions to reserves [Abstract]

    Profit (loss) for period -34,83,19,795 -120,30,38,788 -34,83,19,795 -120,30,38,788

    Other additions to reserves 0 10,73,82,163 0 10,73,82,163

    Total additions to reserves -34,83,19,795 -109,56,56,625 -34,83,19,795 -109,56,56,625

    Total changes in reserves -34,83,19,795 -109,56,56,625 -34,83,19,795 -109,56,56,625

    Reserves at end of period -483,02,30,258 -448,19,10,463 -483,02,30,258 -448,19,10,463

    Statement of changes in reserves [Table] ..(2)

    Unless otherwise specified, all monetary values are in INRComponents of reserves [Axis] Surplus [Member]

    31/03/2012

    Statement of changes in reserves [Abstract]

    Statement of changes in reserves [LineItems]

    Reserves at end of period -338,62,53,838

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    Payu Payments Private Limited Standalone Balance Sheet for period 01/04/2013 to 31/03/2014

    [201000] Notes - Tangible assets

    Disclosure of tangible assets [Table] ..(1)

    Unless otherwise specified, all monetary values are in INRClasses of tangible assets [Axis] Company total tangible assets [Member]

    Sub classes of tangible assets [Axis] Owned and leased assets [Member]

    Carrying amount accumulated depreciation and grosscarrying amount [Axis]

    Carrying amount [Member] Gross carrying amount[Member]

    Accumulated depreciation andimpairment [Member]

    01/04/2013

    to

    31/03/2014

    01/04/2012

    to

    31/03/2013

    01/04/2013

    to

    31/03/2014

    01/04/2012

    to

    31/03/2013

    01/04/2013

    to

    31/03/2014

    01/04/2012

    to

    31/03/2013

    Disclosure of tangible assets [Abstract]

    Disclosure of tangible assets[LineItems]

    Reconciliation of changes intangible assets [Abstract]

    Changes in tangible assets[Abstract]

    Additions other than throughbusiness combinations tangibleassets

    82,33,530 1,75,23,245 82,33,530 1,75,23,245

    Acquisitions throughbusiness combinationstangible assets

    0 0 0 0

    Depreciation tangible assets -32,29,046 -1,26,06,784 32,29,046 1,26,06,784

    Impairment lossrecognised in profit orloss tangible assets

    0 0 0 0

    Reversal of impairment lossrecognised in profit or losstangible assets

    0 0 0 0

    Revaluation increase(decrease) tangible assets

    0 0 0 0

    Disposals tangible assets[Abstract]

    Disposals tangible assetsthrough demergers

    0 2,27,02,917 0 19,77,22,614 0 17,50,19,697

    Disposals tangible assets,others

    37,537 12,00,002 49,980 12,00,002 12,443 0

    Total disposals tangibleassets

    37,537 2,39,02,919 49,980 19,89,22,616 12,443 17,50,19,697

    Other adjustments tangibleassets [Abstract]

    Increase (decrease) throughnet exchange differencestangible assets

    0 0 0 0

    Other adjustments tangibleassets, others

    0 4,87,299 0 0 0 -4,87,299

    Total other adjustmentstangible assets

    0 4,87,299 0 0 0 -4,87,299

    Total changes in tangibleassets

    49,66,947 -1,84,99,159 81,83,550 -18,13,99,371 32,16,603 -16,29,00,212

    Tangible assets at end of period 1,20,17,730 70,50,783 2,63,85,443 1,82,01,894 1,43,67,713 1,11,51,111

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    Payu Payments Private Limited Standalone Balance Sheet for period 01/04/2013 to 31/03/2014

    Disclosure of tangible assets [Table] ..(2)

    Unless otherwise specified, all monetary values are in INRClasses of tangible assets [Axis] Company total tangible assets [Member]

    Sub classes of tangible assets [Axis] Owned assets [Member]

    Carrying amount accumulated depreciation and gross

    carrying amount [Axis]Carrying amount [Member]

    Gross carrying amount

    [Member]

    Accumulated depreciation and

    impairment [Member]

    01/04/2013

    to

    31/03/2014

    01/04/2012

    to

    31/03/2013

    01/04/2013

    to

    31/03/2014

    01/04/2012

    to

    31/03/2013

    01/04/2013

    to

    31/03/2014

    01/04/2012

    to

    31/03/2013

    Disclosure of tangible assets [Abstract]Disclosure of tangible assets[LineItems]

    Reconciliation of changes intangible assets [Abstract]

    Changes in tangible assets[Abstract]

    Additions other than throughbusiness combinations tangibleassets

    82,33,530 1,75,23,245 82,33,530 1,75,23,245

    Acquisitions throughbusiness combinationstangible assets

    0 0 0 0

    Depreciation tangible assets -32,29,046 -1,26,06,784 32,29,046 1,26,06,784

    Impairment loss

    recognised in profit orloss tangible assets0 0 0 0

    Reversal of impairment lossrecognised in profit or losstangible assets

    0 0 0 0

    Revaluation increase(decrease) tangible assets

    0 0 0 0

    Disposals tangible assets[Abstract]

    Disposals tangible assetsthrough demergers

    0 2,27,02,917 0 19,77,22,614 0 17,50,19,697

    Disposals tangible assets,others

    37,537 12,00,002 49,980 12,00,002 12,443 0

    Total disposals tangibleassets

    37,537 2,39,02,919 49,980 19,89,22,616 12,443 17,50,19,697

    Other adjustments tangibleassets [Abstract]

    Increase (decrease) throughnet exchange differencestangible assets

    0 0 0 0

    Other adjustments tangibleassets, others

    0 4,87,299 0 0 0 -4,87,299

    Total other adjustmentstangible assets

    0 4,87,299 0 0 0 -4,87,299

    Total changes in tangibleassets

    49,66,947 -1,84,99,159 81,83,550 -18,13,99,371 32,16,603 -16,29,00,212

    Tangible assets at end of period 1,20,17,730 70,50,783 2,63,85,443 1,82,01,894 1,43,67,713 1,11,51,111

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    Payu Payments Private Limited Standalone Balance Sheet for period 01/04/2013 to 31/03/2014

    Disclosure of tangible assets [Table] ..(3)

    Unless otherwise specified, all monetary values are in INRClasses of tangible assets [Axis] Furniture and fixtures [Member]

    Sub classes of tangible assets [Axis] Owned and leased assets [Member]

    Carrying amount accumulated depreciation and gross

    carrying amount [Axis]Carrying amount [Member]

    Gross carrying amount

    [Member]

    Accumulated depreciation and

    impairment [Member]

    01/04/2013

    to

    31/03/2014

    01/04/2012

    to

    31/03/2013

    01/04/2013

    to

    31/03/2014

    01/04/2012

    to

    31/03/2013

    01/04/2013

    to

    31/03/2014

    01/04/2012

    to

    31/03/2013

    Disclosure of tangible assets [Abstract]Disclosure of tangible assets[LineItems]

    Reconciliation of changes intangible assets [Abstract]

    Changes in tangible assets[Abstract]

    Additions other than throughbusiness combinations tangibleassets

    4,71,153 15,20,187 4,71,153 15,20,187

    Acquisitions throughbusiness combinationstangible assets

    0 0 0 0

    Depreciation tangible assets 0 -6,06,156 0 6,06,156

    Impairment loss

    recognised in profit orloss tangible assets0 0 0 0

    Reversal of impairment lossrecognised in profit or losstangible assets

    0 0 0 0

    Revaluation increase(decrease) tangible assets

    0 0 0 0

    Disposals tangible assets[Abstract]

    Disposals tangible assetsthrough demergers

    0 11,57,783 0 39,63,163 0 28,05,380

    Disposals tangible assets,others

    0 0 0 0 0 0

    Total disposals tangibleassets

    0 11,57,783 0 39,63,163 0 28,05,380

    Other adjustments tangibleassets [Abstract]

    Increase (decrease) throughnet exchange differencestangible assets

    0 0 0 0

    Other adjustments tangibleassets, others

    0 0 0 0 0 0

    Total other adjustmentstangible assets

    0 0 0 0 0 0

    Total changes in tangibleassets

    4,71,153 -2,43,752 4,71,153 -24,42,976 0 -21,99,224

    Tangible assets at end of period 4,71,153 0 4,71,153 0 0 0

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    Payu Payments Private Limited Standalone Balance Sheet for period 01/04/2013 to 31/03/2014

    Disclosure of tangible assets [Table] ..(4)

    Unless otherwise specified, all monetary values are in INRClasses of tangible assets [Axis] Furniture and fixtures [Member]

    Sub classes of tangible assets [Axis] Owned assets [Member]

    Carrying amount accumulated depreciation and gross

    carrying amount [Axis]Carrying amount [Member]

    Gross carrying amount

    [Member]

    Accumulated depreciation and

    impairment [Member]

    01/04/2013

    to

    31/03/2014

    01/04/2012

    to

    31/03/2013

    01/04/2013

    to

    31/03/2014

    01/04/2012

    to

    31/03/2013

    01/04/2013

    to

    31/03/2014

    01/04/2012

    to

    31/03/2013

    Disclosure of tangible assets [Abstract]Disclosure of tangible assets[LineItems]

    Reconciliation of changes intangible assets [Abstract]

    Changes in tangible assets[Abstract]

    Additions other than throughbusiness combinations tangibleassets

    4,71,153 15,20,187 4,71,153 15,20,187

    Acquisitions throughbusiness combinationstangible assets

    0 0 0 0

    Depreciation tangible assets 0 -6,06,156 0 6,06,156

    Impairment loss

    recognised in profit orloss tangible assets0 0 0 0

    Reversal of impairment lossrecognised in profit or losstangible assets

    0 0 0 0

    Revaluation increase(decrease) tangible assets

    0 0 0 0

    Disposals tangible assets[Abstract]

    Disposals tangible assetsthrough demergers

    0 11,57,783 0 39,63,163 0 28,05,380

    Disposals tangible assets,others

    0 0 0 0 0 0

    Total disposals tangibleassets

    0 11,57,783 0 39,63,163 0 28,05,380

    Other adjustments tangibleassets [Abstract]

    Increase (decrease) throughnet exchange differencestangible assets

    0 0 0 0

    Other adjustments tangibleassets, others

    0 0 0 0 0 0

    Total other adjustmentstangible assets

    0 0 0 0 0 0

    Total changes in tangibleassets

    4,71,153 -2,43,752 4,71,153 -24,42,976 0 -21,99,224

    Tangible assets at end of period 4,71,153 0 4,71,153 0 0 0

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    Payu Payments Private Limited Standalone Balance Sheet for period 01/04/2013 to 31/03/2014

    Disclosure of tangible assets [Table] ..(5)

    Unless otherwise specified, all monetary values are in INRClasses of tangible assets [Axis] Vehicles [Member]

    Sub classes of tangible assets [Axis] Owned and leased assets [Member] Owned assets [Member]

    Carrying amount accumulated depreciation and gross

    carrying amount [Axis]

    Carrying

    amount

    [Member]

    Gross carrying

    amount

    [Member]

    Accumulated

    depreciation

    and impairment

    [Member]

    Carrying

    amount

    [Member]

    Gross carrying

    amount

    [Member]

    Accumulated

    depreciation

    and

    impairment

    [Member]

    01/04/2012

    to31/03/2013

    01/04/2012

    to31/03/2013

    01/04/2012

    to31/03/2013

    01/04/2012

    to31/03/2013

    01/04/2012

    to31/03/2013

    01/04/2012

    to31/03/2013

    Disclosure of tangible assets [Abstract]

    Disclosure of tangible assets[LineItems]

    Reconciliation of changes intangible assets [Abstract]

    Changes in tangible assets[Abstract]

    Additions other than throughbusiness combinations tangibleassets

    0 0 0 0

    Acquisitions throughbusiness combinationstangible assets

    0 0 0 0

    Depreciation tangible assets -9,06,356 9,06,356 -9,06,356 9,06,356

    Impairment lossrecognised in profit orloss tangible assets

    0 0 0 0

    Reversal of impairment lossrecognised in profit or losstangible assets

    0 0 0 0

    Revaluation increase(decrease) tangible assets

    0 0 0 0

    Disposals tangible assets[Abstract]

    Disposals tangible assetsthrough demergers

    17,89,551 45,31,784 27,42,233 17,89,551 45,31,784 27,42,233

    Disposals tangible assets,others

    0 0 0 0 0 0

    Total disposals tangibleassets

    17,89,551 45,31,784 27,42,233 17,89,551 45,31,784 27,42,233

    Other adjustments tangibleassets [Abstract]

    Increase (decrease) throughnet exchange differencestangible assets

    0 0 0 0

    Other adjustments tangibleassets, others

    0 0 0 0 0 0

    Total other adjustmentstangible assets

    0 0 0 0 0 0

    Total changes in tangibleassets

    -26,95,907 -45,31,784 -18,35,877 -26,95,907 -45,31,784 -18,35,877

    Tangible assets at end of period 0 0 0 0 0 0

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    Payu Payments Private Limited Standalone Balance Sheet for period 01/04/2013 to 31/03/2014

    Disclosure of tangible assets [Table] ..(6)

    Unless otherwise specified, all monetary values are in INRClasses of tangible assets [Axis] Office equipment [Member]

    Sub classes of tangible assets [Axis] Owned and leased assets [Member]

    Carrying amount accumulated depreciation and gross

    carrying amount [Axis]Carrying amount [Member]

    Gross carrying amount

    [Member]

    Accumulated depreciation and

    impairment [Member]

    01/04/2013

    to

    31/03/2014

    01/04/2012

    to

    31/03/2013

    01/04/2013

    to

    31/03/2014

    01/04/2012

    to

    31/03/2013

    01/04/2013

    to

    31/03/2014

    01/04/2012

    to

    31/03/2013

    Disclosure of tangible assets [Abstract]Disclosure of tangible assets[LineItems]

    Reconciliation of changes intangible assets [Abstract]

    Changes in tangible assets[Abstract]

    Additions other than throughbusiness combinations tangibleassets

    46,898 18,32,502 46,898 18,32,502

    Acquisitions throughbusiness combinationstangible assets

    0 0 0 0

    Depreciation tangible assets 0 -20,64,912 0 20,64,912

    Impairment loss

    recognised in profit orloss tangible assets0 0 0 0

    Reversal of impairment lossrecognised in profit or losstangible assets

    0 0 0 0

    Revaluation increase(decrease) tangible assets

    0 0 0 0

    Disposals tangible assets[Abstract]

    Disposals tangible assetsthrough demergers

    0 23,32,745 0 91,38,642 0 68,05,897

    Disposals tangible assets,others

    0 2,17,399 0 2,17,399 0 0

    Total disposals tangibleassets

    0 25,50,144 0 93,56,041 0 68,05,897

    Other adjustments tangibleassets [Abstract]

    Increase (decrease) throughnet exchange differencestangible assets

    0 0 0 0

    Other adjustments tangibleassets, others

    0 1,22,734 0 0 0 -1,22,734

    Total other adjustmentstangible assets

    0 1,22,734 0 0 0 -1,22,734

    Total changes in tangibleassets

    46,898 -26,59,820 46,898 -75,23,539 0 -48,63,719

    Tangible assets at end of period 46,898 0 46,898 0 0 0

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    Payu Payments Private Limited Standalone Balance Sheet for period 01/04/2013 to 31/03/2014

    Disclosure of tangible assets [Table] ..(7)

    Unless otherwise specified, all monetary values are in INRClasses of tangible assets [Axis] Office equipment [Member]

    Sub classes of tangible assets [Axis] Owned assets [Member]

    Carrying amount accumulated depreciation and gross

    carrying amount [Axis]Carrying amount [Member]

    Gross carrying amount

    [Member]

    Accumulated depreciation and

    impairment [Member]

    01/04/2013

    to

    31/03/2014

    01/04/2012

    to

    31/03/2013

    01/04/2013

    to

    31/03/2014

    01/04/2012

    to

    31/03/2013

    01/04/2013

    to

    31/03/2014

    01/04/2012

    to

    31/03/2013

    Disclosure of tangible assets [Abstract]Disclosure of tangible assets[LineItems]

    Reconciliation of changes intangible assets [Abstract]

    Changes in tangible assets[Abstract]

    Additions other than throughbusiness combinations tangibleassets

    46,898 18,32,502 46,898 18,32,502

    Acquisitions throughbusiness combinationstangible assets

    0 0 0 0

    Depreciation tangible assets 0 -20,64,912 0 20,64,912

    Impairment loss

    recognised in profit orloss tangible assets0 0 0 0

    Reversal of impairment lossrecognised in profit or losstangible assets

    0 0 0 0

    Revaluation increase(decrease) tangible assets

    0 0 0 0

    Disposals tangible assets[Abstract]

    Disposals tangible assetsthrough demergers

    0 23,32,745 0 91,38,642 0 68,05,897

    Disposals tangible assets,others

    0 2,17,399 0 2,17,399 0 0

    Total disposals tangibleassets

    0 25,50,144 0 93,56,041 0 68,05,897

    Other adjustments tangibleassets [Abstract]

    Increase (decrease) throughnet exchange differencestangible assets

    0 0 0 0

    Other adjustments tangibleassets, others

    0 1,22,734 0 0 0 -1,22,734

    Total other adjustmentstangible assets

    0 1,22,734 0 0 0 -1,22,734

    Total changes in tangibleassets

    46,898 -26,59,820 46,898 -75,23,539 0 -48,63,719

    Tangible assets at end of period 46,898 0 46,898 0 0 0

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    Payu Payments Private Limited Standalone Balance Sheet for period 01/04/2013 to 31/03/2014

    Disclosure of tangible assets [Table] ..(8)

    Unless otherwise specified, all monetary values are in INRClasses of tangible assets [Axis] Leasehold improvements [Member]

    Sub classes of tangible assets [Axis] Owned and leased assets [Member] Owned assets [Member]

    Carrying amount accumulated depreciation and gross

    carrying amount [Axis]

    Carrying

    amount

    [Member]

    Gross carrying

    amount

    [Member]

    Accumulated

    depreciation

    and impairment

    [Member]

    Carrying

    amount

    [Member]

    Gross carrying

    amount

    [Member]

    Accumulated

    depreciation

    and

    impairment

    [Member]

    01/04/2012

    to31/03/2013

    01/04/2012

    to31/03/2013

    01/04/2012

    to31/03/2013

    01/04/2012

    to31/03/2013

    01/04/2012

    to31/03/2013

    01/04/2012

    to31/03/2013

    Disclosure of tangible assets [Abstract]

    Disclosure of tangible assets[LineItems]

    Reconciliation of changes intangible assets [Abstract]

    Changes in tangible assets[Abstract]

    Additions other than throughbusiness combinations tangibleassets

    0 0 0 0

    Acquisitions throughbusiness combinationstangible assets

    0 0 0 0

    Depreciation tangible assets -70,974 70,974 -70,974 70,974

    Impairment lossrecognised in profit orloss tangible assets

    0 0 0 0

    Reversal of impairment lossrecognised in profit or losstangible assets

    0 0 0 0

    Revaluation increase(decrease) tangible assets

    0 0 0 0

    Disposals tangible assets[Abstract]

    Disposals tangible assetsthrough demergers

    80,775 70,35,451 69,54,676 80,775 70,35,451 69,54,676

    Disposals tangible assets,others

    0 0 0 0 0 0

    Total disposals tangibleassets

    80,775 70,35,451 69,54,676 80,775 70,35,451 69,54,676

    Other adjustments tangibleassets [Abstract]

    Increase (decrease) throughnet exchange differencestangible assets

    0 0 0 0

    Other adjustments tangibleassets, others

    0 0 0 0 0 0

    Total other adjustmentstangible assets

    0 0 0 0 0 0

    Total changes in tangibleassets

    -1,51,749 -70,35,451 -68,83,702 -1,51,749 -70,35,451 -68,83,702

    Tangible assets at end of period 0 0 0 0 0 0

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    Payu Payments Private Limited Standalone Balance Sheet for period 01/04/2013 to 31/03/2014

    Disclosure of tangible assets [Table] ..(9)

    Unless otherwise specified, all monetary values are in INRClasses of tangible assets [Axis] Other tangible assets [Member]

    Sub classes of tangible assets [Axis] Owned and leased assets [Member]

    Carrying amount accumulated depreciation and gross

    carrying amount [Axis]Carrying amount [Member]

    Gross carrying amount

    [Member]

    Accumulated depreciation and

    impairment [Member]

    01/04/2013

    to

    31/03/2014

    01/04/2012

    to

    31/03/2013

    01/04/2013

    to

    31/03/2014

    01/04/2012

    to

    31/03/2013

    01/04/2013

    to

    31/03/2014

    01/04/2012

    to

    31/03/2013

    Disclosure of tangible assets [Abstract]Disclosure of tangible assets[LineItems]

    Reconciliation of changes intangible assets [Abstract]

    Changes in tangible assets[Abstract]

    Additions other than throughbusiness combinations tangibleassets

    77,15,479 1,41,70,556 77,15,479 1,41,70,556

    Acquisitions throughbusiness combinationstangible assets

    0 0 0 0

    Depreciation tangible assets -32,29,046 -89,58,386 32,29,046 89,58,386

    Impairment loss

    recognised in profit orloss tangible assets0 0 0 0

    Reversal of impairment lossrecognised in profit or losstangible assets

    0 0 0 0

    Revaluation increase(decrease) tangible assets

    0 0 0 0

    Disposals tangible assets[Abstract]

    Disposals tangible assetsthrough demergers

    0 1,73,42,063 0 17,30,53,574 0 15,57,11,511

    Disposals tangible assets,others

    37,537 9,82,603 49,980 9,82,603 12,443 0

    Total disposals tangibleassets

    37,537 1,83,24,666 49,980 17,40,36,177 12,443 15,57,11,511

    Other adjustments tangibleassets [Abstract]

    Increase (decrease) throughnet exchange differencestangible assets

    0 0 0 0

    Other adjustments tangibleassets, others

    0 3,64,565 0 0 0 -3,64,565

    Total other adjustmentstangible assets

    0 3,64,565 0 0 0 -3,64,565

    Total changes in tangibleassets

    44,48,896 -1,27,47,931 76,65,499 -15,98,65,621 32,16,603 -14,71,17,690

    Tangible assets at end of period 1,14,99,679 70,50,783 2,58,67,392 1,82,01,894 1,43,67,713 1,11,51,111

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    Payu Payments Private Limited Standalone Balance Sheet for period 01/04/2013 to 31/03/2014

    Disclosure of tangible assets [Table] ..(10)

    Unless otherwise specified, all monetary values are in INRClasses of tangible assets [Axis] Other tangible assets [Member]

    Sub classes o