The SEBI also proposed requiring companies to disclose their balance sheet positions twice a year. Pre-Satyam, the regulations only required disclosure of balance sheet positions once a year. The increased reporting of companies' balance sheets will provide investors with more information on the stability of a company's financial position.The gap in the Balance Sheet has arisen purely on account of inflated profits over a period of last several years (limited only to Satyam standalone, books of subsidiaries reflecting true ...

It is the amount of money they are paying out for this acquisition which pretty much cleans out the balance sheet of Satyam. They have close to USD 1.3 billion of cash in their book. They are cleaning it out almost completely for payment this deal and they are taking new debt on books,” ( Satyam-Maytas, 2008 ).