Balance Sheet 2012

Unitedhealth Group Information Services Private Limited
Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
[400100] Disclosure of general information about company

Unless otherwise specified, all monetary values are in INR
01/04/2011 01/04/2010
to to
31/03/2012 31/03/2011
Unitedhealth Group
Name of company Information Services
Private Limited
Corporate identity number U74999DL2002PTC186567
Permanent account number of entity AADCA6769Q
11Th Floor, Tower - A, Dlf
Towers Jasola, , Jasola
Address of registered office of company District Centre , New
Delhi , DELHI , INDIA -
110025
Commercial and
Type of industry Industrial
Date of board meeting when final accounts were approved 21/09/2012
Period covered by financial statements 12 MONTHS
Date of start of reporting period 01/04/2011 01/04/2010
Date of end of reporting period 31/03/2012 31/03/2011
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)

Directors signing board report [Axis] 1 2
01/04/2011 01/04/2011
to to
31/03/2012 31/03/2012
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 Partha VENKATAKRISHNAN
Middle name of director Sarathi RAMASWAMY
Last name of director Mishra IYER
Designation of director Managing Director Whole-time director
Director identification number of director 01766713 02135173
Date of signing board report 21/09/2012 21/09/2012
Unitedhealth Group Information Services Private Limited Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

01/04/2011
to
31/03/2012
Textual information (1)
Disclosure in board of directors report explanatory [TextBlock] [See below]
Description of state of companies affair [See below]
DIVIDEND The Board has not
recommended any Dividend
on either the Equity
shares or the Optionally
Disclosures relating to dividends Convertible Cumulative
Redeemable
Participatory
Preference Shares for the
period under review.
Details regarding energy conservation [See below]
Details regarding technology absorption [See below]
Details regarding foreign exchange earnings and outgo [See below]
Particulars of employees as per provisions of section 217 [See below]
Disclosures in director?s responsibility statement [See below]
Director's comments on qualification(s), reservation(s) or adverse Textual information (8)
remark(s) of auditors as per board's report [See below]
Other details mentioned board report [See below]
2
Disclosure in board of directors report explanatory [Text Block]

NOTICE
N otice is hereby given that the 10 th Annual General Meeting of the shareholders of UnitedHealth Group Information Services Pvt. Ltd will be
held on Friday, 28th Day of September, 2012 at 2.00 PM at the Registered Office of the Company situated at 11 th Floor, Tower A, DLF Towers
Jasola, Jasola District Centre, New Delhi-110025to transact the following business:
AS ORDINARY BUSINESS:
1. To receive, consider and adopt the Balance Sheet as on 31 st March, 2012 and the Profit & Loss Account for the year ended on that date
together with the Report of the Directors' and Auditors' thereon.
2. To appoint Auditors to hold office from the conclusion of this meeting until the conclusion of the next Annual General Meeting and to fix
their remuneration.
M/s. Deloitte Haskins & Sells, retiring auditors have expressed their willingness for reappointment at the forthcoming Annual General Meeting.
By Order of the Board of Directors
For UnitedHealth Group Information Services Pvt. Ltd.
Anjali Grover
Company Secretary
3
Place: Gurgaon
Dated: 21.09.2012
NOTES:
1. A MEMBER ENTITLED TO ATTEND AND VOTE AT THE MEETING IS ENTITLED TO APPOINT A PROXY TO ATTEND AND
VOTE INSTEAD OF HIM SELF AND THE PROXY NEED NOT BE A MEMBER. THE PROXY FORM DULY COMPLETED SHOULD
BE DEPOSITED AT THE REGISTERED OFFICE OF THE COMPANY NOT LESS THAN FORTY-EIGHT HOURS BEFORE THE
COMMENCEMENT OF THE MEETING
Copy to:
UnitedHealth Group International B.V. UnitedHealth International Inc.
GeversDeynootweg 1209, Orange,
93 L, 2586 BK, St. Wilington,
The Hague,Netherlands Delaware 19801
DIRECTORS? REPORT
Your Directors have pleasure in presenting their Tenth Report with the Audited Accounts for the financial year ended March 31, 2012.
1. FINANCIALS
Financial results of the year are as under :
Year ended 31.03.2012 Year ended 31.03.2011

Particulars
(Rupees) (Rupees)
Revenue from operations 6,417,587,585 4,706,902,406
Other income 170,517,749 14,180,393
Total revenue (1+2) 6,588,105,334 4,721,082,799
4
Expenses
a.Employee benefits expense 3,662,016,265 2,515,048,512
b.Finance costs 1,374,058 1,894,490
c.Depreciation and amortisation expense 386,687,650 310,840,486
d.Other expenses 1,749,137,974 1,355,328,598
Total expense 5,799,215,947 4,183,112,086
Profit before tax (3-4) 788,889,387 537,970,713
Gain on disposal of assets / settlement of liabilities attributable to the discontinuing operations 219,948,994
Tax expense:
a.Current tax expense for the current year 212,166,447 71,850,227
b.(Less): MAT credit - (70,030,929)
c.Add: Provision for doubtful MAT Credit for prior years 13,000,000 -
d.Net current tax expense 225,166,447 1,819,298
e.Deferred tax charge/ (credit) (58,652,960) (48,343,107)
166,513,487 (46,523,809)
Profit after tax (5+6-7) 842,324,894 584,494,522
2. OPERATIONS AND REVIEW
The year under review continued to be a year of growth and the company has posted an impressive performance in terms of Total Income and Net
Profit. Your Company has expanded its operations on all fronts and achieved a Total Income of Rs. 658Crores as against Rs. 472Crores in the
previous year and Net Profit after tax of Rs. 84.23crores as against Rs. 58.44Crores in the previous year.
5
3. SET UP OF NEW SEZ UNIT IN HYDERABAD AND NOIDA
As a part of its expansion drive, your company has set up new SEZ units in Hyderabad and Noida .
The Hyderabad unit is located at the first floor in building no. H06 HITEC CITY 2,Gachibowli (V),Hyderabad, Andhra Pradesh and Noida at
Ground Floor, 1st, 2nd and 3rd Floor, Tower D, 3C?S Oxygen SEZ, Sector-144, Noida.
Necessary approvals have been obtained from the SEZ authorities vide approval letter F. No. 9/166/SEZ/HYD/2012 dated 16 th February, 2012
for the SEZ unit located in Hyderabad and vide approval letter dated F. No. 10/27/2012-SEZ/3023 dated 2 nd May, 2012 for the SEZ unit located
in Noida.
Since the aforesaid Hyderabad premises needs to be fitted out, your company has, in order to start its operation in Hyderabad, taken up a
temporary space to conduct its business for the period till 30 th June, 2013. The SEZ approval has been obtained for this temporary space vide
approval letter F. No. 9/166/SEZ/HYD/2012 dated 12 th March, 2012.
The Company has also commenced providing Information Technology/ Information Technology Enabled Services from these SEZ Units since
June in Hyderabad and from August in Noida. These SEZ units are entitled for tax exemption on profits from eligible business under section
10AA of the Income Tax Act 1961.
4. DIVIDEND
The Board has not recommended any Dividend on either the Equity shares or the Optionally Convertible Cumulative Redeemable Participatory
Preference Shares for the period under review.
5. DIRECTORS
6
Mr. Partha S Mishra, Mr.Venkatakrishnan Ramaswamy Iyer, Mr. Steve Ray Kooren and Mr. Michael Roger Connly, Directors of the Company,
are not liable; to retire by rotation.
6. AUDITORS
M/s Deloitte Haskins and Sells, statutory auditors of the Company will retire at the conclusion of ensuing Annual General Meeting and they being
eligible, offered themselves for reappointment.
Your Directors recommend reappointment of M/s Deloitte Haskins and Sells, as Auditors of the Company at the ensuing Annual General
Meeting.
7. DIRECTORS RESPONSIBILITY STATEMENT
As required under Section 217 (2AA) of the Companies Act, 1956 your Directors hereby stated and confirmed that :
a) that in the preparation of the annual accounts, the applicable accounting standards have been followed and that no material departures
have been made from the same;
b) they have selected such accounting policies and applied them consistently and made judgments and estimates that are reasonable and
prudent so as to give a true and fair view of the state of affairs of the Company as at March 31, 2012 and of the profit of the Company for the
year ended on that date;
c) that proper and sufficient care has been taken for the maintenance of adequate accounting records in accordance with the
provisions of the Companies Act, 1956 for safeguarding the assets of the company and for preventing and detecting fraud and other
irregularities;
d) that the annual accounts have been prepared on a going concern basis.
8. AUDITORS? OBSERVATIONS
7
The Observations of the Auditors have been explained, wherever necessary in appropriate manner in the notes to the accounts. The said notes are
self?explanatory and do not require further elucidation.
9. PARTICULARS OF EMPLOYEES
Information required to be given pursuant to the provisions of Section 217(2A) of the Companies Act, 1956 read with Companies (Particulars of
Employees) Rules, 1975 is annexed hereto marked as Annexure I and forms part of this report.
10. CONSERVATION OF ENERGY, TECHNOLOGY ABSORPTION AND FOREIGN EXCHANGE EARNING AND OUTGO
Information pursuant to the Companies (Disclosure of particulars in the Report of the Board of Directors) Rules, 1988 :
Conservation of Energy & Technology Absorption
Since the Company does not have any manufacturing activities, it has no information to be furnished as regards Conservation of Energy or
Technology Absorption.
Foreign Exchange Earnings & Outgo
The Company has a strong commitment towards International Business and is continuously exploring avenues for increasing its Foreign
Exchange Earnings.
Total Foreign Exchange used and earned
For the period ended March 31, 2011

For the year ended March 31, 2012
8
Total Foreign Exchange Outgo : 249,855,281 416,129,774
Total Foreign Exchange Earnings : 6,403,796,840 4,692,802,140
Details of Foreign Exchange Earnings and Outgo are provided in Note 20.5 and Note 20.6 to the Accounts.
11. AKNOWLEDGEMENTS
Your Directors wish to thank the Bankers and various stakeholders in the Company for their continued support and assistance. The Board also
acknowledges with gratitude the commitment and dedication of the employees that has contributed to the growth and success of the Company.
For and on behalf of the Board of Directors
Partha S Mishra Venkatakrishnan Ramaswamy Iyer
Managing Director Wholetime Director
Place: Gurgaon
Dated: 21 st September, 2012
Annexure I
Particulars of Employees as per Section 217(1A) of the Companies Act, 1956 read with The Companies (Particulars of Employees) Rules, 1975
and forming part of Directors' Report
Date of Experience Last
9
Name Age Designation / Nature of Remuneration Qualifications Commencement No. of Employment

Duties Received of Employment Years Held
Name of
Designation
Company
Employed for
whole of the
year
General
AJAY KUMAR B.E. , M.Tech (Part Keane India
47 DIRECTOR IT 6521495 17-Sep-07 25 Manager-Testing
CHHOKRA Time ) Ltd
Business Line
B.A , Master Diploma Sapient

ANUPAM DIRECTOR- REAL India Lead- Office
45 6184580 in Personnel 3-Oct-06 25 Corporation
SEHGAL ESTATE SERVICES Services
Management Pvt. Ltd.
Cognizant
B.Tech-Instrumention
ANUPAM Technology
38 SENIOR DIRECTOR 6251943 , PGDM (IIM 25-Oct-10 18 Director
SHRINGI Serices
Lucknow)
Private Ltd
United
ANURAG VP - GENERAL Healthcare Vendor Manager
32 11025157 B.Com 16-Oct-06 12
KHOSLA MANAGEMENT India Pvt. Global Operations
Ltd
DEEPAK DIRECTOR-VENDOR BT India Pvt Director- Global

38 6354978 MBA 30-Aug-10 14
KAPUR RELATIONS Ltd Sourcing
Infosys
GAURAV B.Tech- Electronics Group Project
41 DIRECTOR IT 6930387 17-Dec-07 18 Technologies
AGARWAL Engineering Manager
Ltd
Australia &
GAUTAM Head-Enterprise
41 DIRECTOR IT 6452236 B.Tech-Civil , MBA 17-Jan-11 19 New Zealand
PROTHIA Applications Group
Bank
VP - MARKETING PGDBM in Marketing Infosys

LOKESH Sr. Engagement
38 BUSINESS 11497379 & Finance -IIM 10-Jan-08 14 Technology
PRASAD Manager
DEVELOPMENT Calcutta Ltd.
Fidelity
Business
PANKAJ VP- INFORMATION
39 9699047 B. Tech, IIT Kanpur 17-Dec-07 18 Services Associate Director
KAKKAR TECHNOLOGY
India Private
Ltd
PARTHA PGDM Cognizant

MANAGING
SARATHI 45 32714101 (Finance),XIM, 9-Jul-07 25 Technology Vice President
DIRECTOR
MISHRA Bhubaneshwar Solutions
Chartered Accountant,
Sapient
10
RAJAT 44 VICE PRESIDENT - 9111752 ICAI Delhi, ###### 18 Corporation Financial Controller
BANSAL FINANCE GRAD(CWA),ICWAI Pvt. Ltd.
Delhi.
RAMASWAMY VP - GENERAL PGDM, IIM Genpact Assistant Vice

37 8374674 4-Jun-07 14
IYER MANAGEMENT Ahmedabad. India President
DIRECTOR GE Global
SAMEER
44 SOURCING 6360381 B. Com (H) , MBA 2-Jun-10 16 Technology Vice President
BANSAL
STATEGY Solutions
Employed for
part of the year
M.Sc(Tech), BITS Chief People

GAYATRI VICE PRESIDENT- Bharti Airtel
43 6081620 Pilani. PGDBM, IMT 31-Oct-11 19 Officer-Mobile
VARMA HUMAN CAPITAL Limited
Ghaziabad Services
GOIP Global
KIRANDEEP PROJECT
31 512149 B.Sc 12-Jan-09 10 Solution Pvt Manager-Operations
SINGH UBHI MANAGER
Ltd
DIRECTOR-HUMAN BA (Hons.), Aligarh IBM India

RIYAZ AFTAB 44 16933173 19-Mar-07 20 General Manager
CAPITAL Muslim University. Pvt. Ltd.
MCA , Harvard
SRIDHAR SR DIRECTOR- Business School ( Best Buy , Product Capability
41 5326782 9-Dec-11 13
AKULA PROJECT ENGINEER Leading Product USA Manager
Development )
Onicra
Credit
DIRECTOR - B.A-Management , Head-Human
SUDEV DAS 38 8438425 22-Sep-08 15 Rating
RECRUITMENTS MBA Resources
Agency of
India Ltd
All the abovesaid appointments are non-contractual.
The above remuneration excludes contribution to the Gratuity Fund based on actuarial valuation as separate figures are not available.
For and on behalf of Board of Directors
11
Partha S Mishra Venkatakrishnan Ramaswamy Iyer
Place: Gurgaon
Dated :
Description of state of companies affair

FINANCIALS Financial results of the year are as under Particulars Year ended 31.03.2012 (Rupees) Year ended 31.03.2011 (Rupees) Revenue
from operations 6,417,587,585 4,706,902,406 Other income 170,517,749 14,180,393 Total revenue (1+2) 6,588,105,334 4,721,082,799 Expenses
a.Employee benefits expense 3,662,016,265 2,515,048,512 b.Finance costs 1,374,058 1,894,490 c.Depreciation and amortisation expense
386,687,650 310,840,486 d.Other expenses 1,749,137,974 1,355,328,598 Total expense 5,799,215,947 4,183,112,086 Profit before tax (3-4)
788,889,387 537,970,713 Gain on disposal of assets / settlement of liabilities attributable to the discontinuing operations 219,948,994 Tax
expense: a.Current tax expense for the current year 212,166,447 71,850,227 b.(Less): MAT credit - (70,030,929) c.Add: Provision for doubtful
MAT Credit for prior years 13,000,000 - d.Net current tax expense 225,166,447 1,819,298 e.Deferred tax charge/ (credit) (58,652,960)
(48,343,107) 166,513,487 (46,523,809) Profit after tax (5+6-7) 842,324,894 584,494,522 2. OPERATIONS AND REVIEW The year under
review continued to be a year of growth and the company has posted an impressive performance in terms of Total Income and Net Profit. Your
Company has expanded its operations on all fronts and achieved a Total Income of Rs. 658 Crores as against Rs. 472 Crores in the previous year
and Net Profit after tax of Rs. 84.23 crores as against Rs. 58.44 Crores in the previous year. 3. SET UP OF NEW SEZ UNIT IN HYDERABAD
AND NOIDA As a part of its expansion drive, your company has set up new SEZ units in Hyderabad and Noida . The Hyderabad unit is located
at the first floor in building no. H06 HITEC CITY 2,Gachibowli (V),Hyderabad, Andhra Pradesh and Noida at Ground Floor, 1st, 2nd and 3rd
Floor, Tower D, 3C?S Oxygen SEZ, Sector-144, Noida. Necessary approvals have been obtained from the SEZ authorities vide approval letter F.
No. 9/166/SEZ/HYD/2012 dated 16th February, 2012 for the SEZ unit located in Hyderabad and vide approval letter dated F. No.
10/27/2012-SEZ/3023 dated 2nd May, 2012 for the SEZ unit located in Noida. Since the aforesaid Hyderabad premises needs to be fitted out,
your company has, in order to start its operation in Hyderabad, taken up a temporary space to conduct its business for the period till 30th June,
2013. The SEZ approval has been obtained for this temporary space vide approval letter F. No. 9/166/SEZ/HYD/2012 dated 12th March, 2012.
The Company has also commenced providing Information Technology/ Information Technology Enabled Services from these SEZ Units since
June in Hyderabad and from August in Noida. These SEZ units are entitled for tax exemption on profits from eligible business under section
10AA of the Income Tax Act 1961.
Details regarding energy conservation

Information pursuant to the Companies (Disclosure of particulars in the Report of the Board of Directors) Rules, 1988 : Conservation of Energy
Technology Absorption Since the Company does not have any manufacturing activities, it has no information to be furnished as regards
Conservation of Energy or Technology Absorption
Details regarding technology absorption

Information pursuant to the Companies (Disclosure of particulars in the Report of the Board of Directors) Rules, 1988 : Conservation of Energy
Technology Absorption Since the Company does not have any manufacturing activities, it has no information to be furnished as regards
Conservation of Energy or Technology Absorption
Details regarding foreign exchange earnings and outgo

Foreign Exchange Earnings Outgo The Company has a strong commitment towards International Business and is continuously exploring avenues
for increasing its Foreign Exchange Earnings. Total Foreign Exchange used and earned For the year ended March 31, 2012 For the period ended
March 31, 2011 Total Foreign Exchange Outgo : 249,855,281 416,129,774 Total Foreign Exchange Earnings : 6,403,796,840 4,692,802,140
Details of Foreign Exchange Earnings and Outgo are provided in Note 20.5 and Note 20.6 to the Accounts.
12
Particulars of employees as per provisions of section 217

PARTICULARS OF EMPLOYEES Information required to be given pursuant to the provisions of Section 217(2A) of the Companies Act, 1956
read with Companies (Particulars of Employees) Rules, 1975 is annexed hereto marked as Annexure I and forms part of this report. Particulars of
Employees as per Section 217(1A) of the Companies Act, 1956 read with The Companies (Particulars of Employees) Rules, 1975 and forming
part of Directors' Report NameAgeDesignation / Remuneration Received Date of Commencement of EmploymentExperience No. of YearsLast
Nature of Duties Employment Held S No QualificationsNameDesignation of Company Employed for whole of the year 1AJAY KUMAR
47DIRECTOR IT6521495B.E. , M.Tech17-Sep-0725KeaneGeneral Manager CHHOKRA (Part Time ) India LtdTesting Business Line
2ANUPAM SEHGAL 45DIRECTOR- REAL6184580B.A , Master Diploma3-Oct-0625Sapient India Lead ESTATE SERVICES in Personnel
Management CorporationOffice Services Pvt. Ltd. 3ANUPAM SHRINGI 38SENIOR
DIRECTOR6251943B.Tech-Instrumention25-Oct-1018CognizantDirector PGDM (IIM Lucknow) Technology Serices Pvt. Ltd. 4ANURAG
KHOSLA 32VP - GENERAL11025157B.Com16-Oct-0612United Vendor Manager MANAGEMENT HealthcareGlobal Operations India Pvt.
Ltd. 5DEEPAK KAPUR 38DIRECTOR-VENDOR6354978MBA30-Aug-1014BT IndiaDirector-Global RELATIONS Pvt. Ltd.Sourcing
6GAURAV AGARWAL 41DIRECTOR IT6930387B.Tech- Electronics17-Dec-0718InfosysGroup Project Engineering TechnologiesManager
Ltd 7GAUTAM PROTHIA 41DIRECTOR IT6452236B.Tech-Civil , MBA17-Jan-1119Australia &Head-Enterprise New ZealandApplications
BankGroup 8LOKESH PRASAD 38VP - MARKETING11497379PGDBM in Marketing10-Jan-0814InfosysSr. Engagement BUSINESS Finance
-IIM Calcutta TechnologiesManager DEVELOPMENT Ltd 9PANKAJ KAKKAR 39VP- INFORMATION9699047B. Tech, IIT
Kanpur17-Dec-0718Fidelity BusinessAssociate Director TECHNOLOGY Services India Pvt. Ltd. 10PARTHA SARATHI
45MANAGING32714101PGDM (Finance),XIM9-Jul-0725CognizantVice President MISHRA DIRECTOR Bhubaneshwar Technology
Solutions 11RAJAT BANSAL 44VICE PRESIDENT9111752Chartered Accountant 29-Nov-0618Sapient Financial Controller FINANCE
GRAD(CWA),ICWAI Delhi. Corporation Pvt. Ltd. 12RAMASWAMY IYER 37VP - GENERAL8374674PGDM, IIM
Ahmedabad.4-Jun-0714Genpact IndiaAssistant Vice MANAGEMENT President 13SAMEER BANSAL 44DIRECTOR SOURCING6360381B.
Com (H) , MBA2-Jun-1016GE GlobalVice President STATEGY Technology Solutions Employed for part of the year 14GAYATRI VARMA
43VICE PRESIDENT6081620M.Sc(Tech), BITS Pilani.31-Oct-1119Bharti AirtelChief People Officer HUMAN CAPITAL PGDBM, IMT
Ghaziabad LimitedMobile Services 15KIRANDEEP SINGH31PROJECT MANAGER512149B.Sc12-Jan-0910GOIP GlobalManager-Operations
UBHI Solution Pvt. Ltd. 16RIYAZ AFTAB 44DIRECTOR16933173BA (Hons.), Aligarh.19-Mar-0720IBM India. General Manager HUMAN
CAPITAL Muslim University Pvt. Ltd. 17SRIDHAR AKULA 41SR DIRECTOR-5326782MCA , Harvard Business9-Dec-1113Best Buy ,
USAProduct Capability PROJECT ENGINEER School Manager Leading Product Development 18SUDEV
DAS38DIRECTOR8438425B.A-Management , MBA22-Sep-0815Onicra CreditHead-Human Resources RECRUITMENTS Rating Agency of
India Ltd All the abovesaid appointments are non-contractual. The above remuneration excludes contribution to the Gratuity Fund based on
actuarial valuation as separate figures are not available. For and on behalf Place: Gurgaon of Board of Dated : Directors
Disclosures in director?s responsibility statement

DIRECTORS RESPONSIBILITY STATEMENT As required under Section 217 (2AA) of the Companies Act, 1956 your Directors hereby stated
and confirmed that : a) that in the preparation of the annual accounts, the applicable accounting standards have been followed and that no material
departures have been made from the same; b) they have selected such accounting policies and applied them consistently and made judgments and
estimates that are reasonable and prudent so as to give a true and fair view of the state of affairs of the Company as at March 31, 2012 and of the
profit of the Company for the year ended on that date; c) that proper and sufficient care has been taken for the maintenance of adequate
accounting records in accordance with the provisions of the Companies Act, 1956 for safeguarding the assets of the company and for preventing
and detecting fraud and other irregularities; d) that the annual accounts have been prepared on a going concern basis.
Director's comments on qualification(s), reservation(s) or adverse remark(s) of auditors as per board's report
AUDITORS? OBSERVATIONS The Observations of the Auditors have been explained, wherever necessary in appropriate manner in the notes
to the accounts. The said notes are self?explanatory and do not require further elucidation
Other details mentioned board report

DIRECTORS Mr. Partha S Mishra, Mr. Venkatakrishnan Ramaswamy Iyer, Mr. Steve Ray Kooren and Mr. Michael Roger Connly, Directors of
the Company, are not liable; to retire by rotation. 6. AUDITORS M/s Deloitte Haskins and Sells, statutory auditors of the Company will retire at
the conclusion of ensuing Annual General Meeting and they being eligible, offered themselves for reappointment. Your Directors recommend
reappointment of M/s Deloitte Haskins and Sells, as Auditors of the Company at the ensuing Annual General Meeting.
13
[400200] Disclosures - Auditors report
Details regarding auditors [Table] ..(1)

Auditors [Axis] 1
01/04/2011
to
31/03/2012
Details regarding auditors [Abstract]
Details regarding auditors [LineItems]
Category of auditor Auditors firm
Deloitte Haskins &
Name of audit firm Sells
Name of auditor signing report Rashim Tandon
Firms registration number of audit firm 015125N
Membership number of auditor 95540
7Th Floor Tower B,
Building 10, Dlf\
Address of auditors Cyber City
Complex, Phase Ii,
Permanent account number of auditor or auditor's firm AABFD2095B
SRN of form 23B S15066129
Date of signing audit report by auditors 21/09/2012
Date of signing of balance sheet by auditors 21/09/2012
14
Disclosure of auditor's qualification(s), reservation(s) or adverse remark(s) in auditors' report [Table] ..(1)
Auditor's Clause not
Auditor's qualification(s), reservation(s) or adverse remark(s) in auditors' report [Axis] favourable remark applicable
[Member] [Member]
01/04/2011 01/04/2011
to to
31/03/2012 31/03/2012
Disclosure of auditor's qualification(s), reservation(s) or adverse remark(s) in
auditors' report [Abstract]
Disclosure of auditor's qualification(s), reservation(s) or adverse remark(s) in
auditors' report [LineItems]
The Company has
maintained proper
records showing full
Disclosure in auditors report relating to fixed assets particulars, including
quantitative details
and situation of the
fixed assets.
Disclosure relating to quantitative details of fixed assets NA
Disclosure relating to physical verification and material discrepancies of fixed Textual information
assets (10) [See below]
Textual information
Disclosure relating to fixed assets disposed off (11) [See below]
Disclosure in auditors report relating to inventories NA
Disclosure of physical verification of inventories at fixed intervals NA
Disclosure of procedure followed for physical verification of inventories NA
Disclosure about maintenance of inventory records and material discrepancies NA
Disclosure in auditors report relating to loans NA
Disclosure about loans granted or taken by parties covered under section 301 of Textual information
companies act (12) [See below]
Disclosure regarding terms and conditions of loans granted or taken NA
Disclosure regarding terms of payment of loans granted or taken NA
Disclosure regarding terms of recovery of loans granted or taken NA
Textual information
Disclosure in auditors report relating to internal control system (13) [See below]
Disclosure in auditors report relating to contracts and arrangements under Textual information
section 301 of companies act (14) [See below]
Disclosure relating to presence of register for necessary transactions NA
Disclosure relating to reasonability of transactions NA
Textual information
Disclosure in auditors report relating to deposits accepted from public (15) [See below]
Textual information
Disclosure in auditors report relating to companies internal audit system (16) [See below]
Textual information
Disclosure in auditors report relating to maintenance of cost records (17) [See below]
We are informed
that the operations of
the Company during
the year did not give
Disclosure in auditors report relating to statutory dues rise to any liability
for Wealth Tax,
Excise Duty and
Investor Education
and Protection Fund.
Textual information
Disclosure relating to regularity in payment of undisputed statutory dues (18) [See below]
There were no dues
in respect of Income
tax, Service tax,
Custom Duty, Sales
Disclosure relating to disputed statutory dues Tax and Cess which
have not been
deposited on account
of any dispute.
15
The Company does

not have any
accumulated losses
as at the end of the
financial year. The
Company has not
Disclosure in auditors report relating to accumulated losses incurred cash losses
in the financial year
and in the
immediately
preceding financial
year
Textual information
Disclosure in auditors report relating to default in repayment of financial dues (19) [See below]
Disclosure in auditors report relating to loans and advances granted by way Textual information
of pledge of shares debentures and other securities (20) [See below]
Disclosure in auditors report relating to provisions under special statute NA
Disclosure relating to net owned fund to deposit liability ratio NA
Disclosure relating to income recognition and provisioning against assets NA
Disclosure relating to credit appraisal procedure NA
Disclosure relating to repayment schedule and procedure of recovery NA
Disclosure in auditors report relating to adequacy of records maintained by share
NA
trading companies
According to the
information and
explanations given
to us, the Company
has not given any
Disclosure in auditors report relating to guarantee given guarantees during
the year for loans
taken by others from
banks and financial
institutions.
According to the
information and
explanations given
Disclosure in auditors report relating to term loans used for purpose other than to us and the records
for purpose they were raised examined by us, no
term loans were
obtained by the
Company.
Disclosure in auditors report relating to nature and amount of fund raised Textual information
for short-term has been used for long-term or vice versa (21) [See below]
Textual information
Disclosure in auditors report relating to preferential allotment of shares (22) [See below]
Disclosure in auditors report relating to securities created against debentures Textual information
issued (23) [See below]
The Company has
not raised any
Disclosure in auditors report relating to purpose and end use of money raised
money by public
through public issues issues during the
year.
To the best of our
knowledge and
according to the
information and
explanations given
Disclosure in auditors report relating to any material fraud reported during period to us, no fraud by the
Company and no
fraud on the
Company has been
noticed or reported
during the year.

01/04/2011
to
31/03/2012
Disclosure in auditor?s report explanatory [TextBlock] [See below]
Whether companies auditors report order is applicable on company Yes
Whether auditors' report has been qualified or has any reservations or
No
contains adverse remarks
16
Disclosure relating to physical verification and material discrepancies of fixed assets

The Company has a programme of physically verifying its fixed assets once every three years,which in our opinion is reasonable having regard to
the size of the Company and the nature of its business.In accordance with this programme, some of the fixed assets were physically verified by
the Management during the year. No material discrepancies were noted on such verification.
Disclosure relating to fixed assets disposed off

The fixed assets disposed off during the year, in our opinion, do not constitute a substantial part of the fixed assets of the Company and such
disposal has, in our opinion, not affected the going concern status of the Company.
Disclosure about loans granted or taken by parties covered under section 301 of companies act
According to the information and explanations given to us, the Company has neither granted nor taken any loans, secured or unsecured, to or from
companies, firms or other parties covered in the register maintained under Section 301 of the Companies Act, 1956.
Disclosure in auditors report relating to internal control system

In our opinion and according to the information and explanations given to us, having regard to the explanations that comparative quotations are
not available for some capital items for which the procurement decision is taken by the Parent Company based on operational requirements, there
are adequate internal control systems commensurate with the size of the Company and the nature of its business with regard to purchase of fixed
assets and the sale of services. The Company?s operations during the year did not give rise to purchase of inventory and sale of goods. During the
course of our audit, we have not observed any major weakness in such internal control system.
Disclosure in auditors report relating to contracts and arrangements under section 301 of companies act
Based on the examination of the books and records and according to the information and explanations given to us, there are no contracts or
arrangements with companies, firms or other parties which need to be entered in the register required to be maintained under Section 301 of the
Companies Act, 1956. Accordingly, the provisions of sub-clause (b) of clause 4(v) of the Order are not applicable to the Company.
Disclosure in auditors report relating to deposits accepted from public

According to the information and explanations given to us, the Company has not accepted any deposits from the public during the year.
Accordingly the provisions of clause 4(vi) of the Order are not applicable to the Company.
Disclosure in auditors report relating to companies internal audit system

In our opinion, the internal audit functions carried out during the year by an external professional agency appointed by the Management have
been commensurate with the size of the Company and the nature of its business.
17
Disclosure in auditors report relating to maintenance of cost records

To the best of our knowledge and according to the information and explanations given to us, the Central Government has not prescribed the
maintenance of cost records under Section 209(1)(d) of the Companies Act, 1956 for any of the services rendered by the Company.
Disclosure relating to regularity in payment of undisputed statutory dues

the Company has generally been regular in depositing undisputed dues, including Provident Fund, Employees? State Insurance, Income tax, Sales
tax, Works Contract Tax, Service Tax, Custom Duty and Cess with the appropriate authorities and there are no undisputed amounts payable in
respect of these dues which have remained outstanding as at 31 March, 2012 for a period of more than six months from the date they became
payable.
Disclosure in auditors report relating to default in repayment of financial dues

In our opinion and according to the information and explanations given to us, the Company has not taken loans from financial institutions and
banks nor has it issued any debentures. Accordingly, the provisions of clause 4(xi) of the Order are not applicable to the Company.
Disclosure in auditors report relating to loans and advances granted by way of pledge of shares debentures and other
securities
According to the information and explanations given to us, the Company has not granted loans and advances on the basis of security by the way
of pledge of shares, debentures and other securities. Accordingly, the provisions of clause 4(xii) of the Order are not applicable to the Company.
Disclosure in auditors report relating to nature and amount of fund raised for short-term has been used for long-term
or vice versa
In our opinion and according to the information and explanations given to us, and on an overall examination of the Balance Sheet, we report that
funds raised on short-term basis have not been used during the year for long-term investment.
Disclosure in auditors report relating to preferential allotment of shares

According to the information and explanations given to us, the Company has not made any preferential allotment of shares to parties and
companies covered in the register maintained under Section 301 of the Companies Act, 1956.
Disclosure in auditors report relating to securities created against debentures issued

According to the information and explanations given to us, the Company has not issued any debentures during the year. Accordingly, the
provisions of clause (xix) of the Order are not applicable to the Company.
18
Disclosure in auditor?s report explanatory [Text Block]

AUDITORS? REPORT
TO THE MEMBERS OF UNITEDHEALTH GROUP INFORMATION SERVICES PRIVATE LIMITED
1.We have audited the attached Balance Sheet of UnitedHealth Group Information Services Private Limited(?the Company?) as at 31 March,
2012, the Statement of Profit and Loss and the Cash Flow Statement of the Company for the year ended on that date, both annexed thereto. These
financial statements are the responsibility of the Company?s Management. Our responsibility is to express an opinion on these financial
statements based on our audit.
2.We conducted our audit in accordance with the auditing standards generally accepted in India. Those Standards require that we plan and
perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatements. An audit includes
examining, on a test basis, evidence supporting the amounts and the disclosures in the financial statements. An audit also includes assessing the
accounting principles used and the significant estimates made by the Management, as well as evaluating the overall financial statement
presentation. We believe that our audit provides a reasonable basis for our opinion.
3.Without qualifying our opinion, attention is invited to Note 22 wherein it is indicated that employee share based payment plans have not been
accounted for as per the ?Guidance note on accounting for employees share based payments? issued by the Institute of Chartered Accountants of
India (ICAI). Management is of the view that since a recharge is received from the Parent Company it is appropriate to account for the same as
and when such recharge is received. As a result of non-application of the said Guidance Note, the impact of adjustments including disclosures
thereof on the financial statements has not been quantified.
4.As required by the Companies (Auditor?s Report) Order, 2003 (?the Order?) issued by the Central Government in terms of Section 227(4A) of
the Companies Act, 1956, we enclose in the Annexure a statement on the matters specified in paragraphs 4 and 5 of the said Order.
5.Further to our comments in the paragraph 3 above and Annexure referred to in paragraph 4 above, we report as follows:
(a)we have obtained all the information and explanations which to the best of our knowledge and belief were necessary for the purposes of our
audit;
(b)in our opinion, proper books of account as required by law have been kept by the Company so far as it appears from our examination of those
books;
(c)the Balance Sheet, the Statement of Profit and Loss and the Cash Flow Statement dealt with by this report are in agreement with the books of
account;
(d)in our opinion, the Balance Sheet, the Statement of Profit and Loss and the Cash Flow Statement dealt with by this report are in compliance
with the Accounting Standards referred to in Section 211(3C) of the Companies Act, 1956;
(e)in our opinion and to the best of our information and according to the explanations given to us, the said accounts give the information required
by the Companies Act, 1956 in the manner so required and give a true and fair view in conformity with the accounting principles generally
accepted in India:
(i)in the case of the Balance Sheet, of the state of affairs of the Company as at 31 March, 2012;
(ii)in the case of the Statement of Profit and Loss, of the profit of the Company for the year ended on that date; and
(iii)in the case of the Cash Flow Statement, of the cash flows of the Company for the year ended on that date.
6.On the basis of the written representations received from the Directors as on 31 March, 2012, and taken on record by the Board of Directors, we
report that none of the Directors is disqualified as on 31 March, 2012 from being appointed as a Director in terms of Section 274(1)(g) of the
Companies Act, 1956.
ANNEXURE TO THE AUDITORS? REPORT
(Referred to in paragraph 4 of our report of even date)
(i) Having regard to the nature of the Company?s business/activities/results, clauses (ii), (xiii) and (xiv) of CARO are not applicable.
(ii) In respect of its fixed assets:
(a)The Company has maintained proper records showing full particulars, including quantitative details and situation of the fixed assets.
19
(b)The Company has a programme of physically verifying its fixed assets once every three years, which in our opinion is reasonable having
regard to the size of the Company and the nature of its business. In accordance with this programme, some of the fixed assets were physically
verified by the Management during the year. No material discrepancies were noted on such verification.
(c)The fixed assets disposed off during the year, in our opinion, do not constitute a substantial part of the fixed assets of the Company and such
disposal has, in our opinion, not affected the going concern status of the Company.
(iii) According to the information and explanations given to us, the Company has neither granted nor taken any loans, secured or unsecured, to or
from companies, firms or other parties covered in the register maintained under Section 301 of the Companies Act, 1956.
(iv) In our opinion and according to the information and explanations given to us, having regard to the explanations that comparative quotations
are not available for some capital items for which the procurement decision is taken by the Parent Company based on operational requirements,
there are adequate internal control systems commensurate with the size of the Company and the nature of its business with regard to purchase of
fixed assets and the sale of services. The Company?s operations during the year did not give rise to purchase of inventory and sale of goods.
During the course of our audit, we have not observed any major weakness in such internal control system.
(v) Based on the examination of the books and records and according to the information and explanations given to us, there are no contracts or
arrangements with companies, firms or other parties which need to be entered in the register required to be maintained under Section 301 of the
Companies Act, 1956. Accordingly, the provisions of sub-clause (b) of clause 4(v) of the Order are not applicable to the Company.
(vi) According to the information and explanations given to us, the Company has not accepted any deposits from the public during the year.
Accordingly the provisions of clause 4(vi) of the Order are not applicable to the Company.
(vii) In our opinion, the internal audit functions carried out during the year by an external professional agency appointed by the Management
have been commensurate with the size of the Company and the nature of its business.
(viii) To the best of our knowledge and according to the information and explanations given to us, the Central Government has not prescribed
the maintenance of cost records under Section 209(1)(d) of the Companies Act, 1956 for any of the services rendered by the Company.
(ix) According to the information and explanations given to us, in respect of statutory dues:
(a) the Company has generally been regular in depositing undisputed dues, including Provident Fund, Employees? State Insurance , Income tax,
Sales tax, Works Contract Tax, Service Tax, Custom Duty and Cess with the appropriate authorities and there are no undisputed amounts payable
in respect of these dues which have remained outstanding as at 31 March, 2012 for a period of more than six months from the date they became
payable.
We are informed that the operations of the Company during the year did not give rise to any liability for Wealth Tax, Excise Duty and Investor
Education and Protection Fund.
(b) There were no dues in respect of Income tax, Service tax, Custom Duty, Sales Tax and Cess which have not been deposited on account of
any dispute.
(x) The Company does not have any accumulated losses as at the end of the financial year. The Company has not incurred cash losses in the
financial year and in the immediately preceding financial year.
(xi) In our opinion and according to the information and explanations given to us, t he Company has not taken loans from financial institutions
and banks nor has it issued any debentures. Accordingly, the provisions of clause 4(xi) of the Order are not applicable to the Company.
(xii) According to the information and explanations given to us, the Company has not granted loans and advances on the basis of security by the
way of pledge of shares, debentures and other securities. Accordingly, the provisions of clause 4(xii) of the Order are not applicable to the
Company.
(xiii) According to the information and explanations given to us, the Company has not given any guarantees during the year for loans taken by
20
others from banks and financial institutions.
(xiv) According to the information and explanations given to us and the records examined by us, no term loans were obtained by the Company.
(xv) In our opinion and according to the information and explanations given to us, and on an overall examination of the Balance Sheet, we report
that funds raised on short-term basis have not been used during the year for long-term investment.
(xvi) According to the information and explanations given to us, the Company has not made any preferential allotment of shares to parties and
companies covered in the register maintained under Section 301 of the Companies Act, 1956.
(xvii) According to the information and explanations given to us, the Company has not issued any debentures during the year. Accordingly, the
provisions of clause (xix) of the Order are not applicable to the Company.
(xviii) The Company has not raised any money by public issues during the year.
(xix) To the best of our knowledge and according to the information and explanations given to us, no fraud by the Company and no fraud on the
Company has been noticed or reported during the year.
For DELOITTE HASKINS & SELLS
Chartered Accountants
(Firm Registration No. 015125N)
RASHIM TANDON
Partner
(Membership No. 95540)
GURGAON , 21 September, 2012
21
[100100] Balance sheet

31/03/2012 31/03/2011
Balance sheet [Abstract]
Equity and liabilities [Abstract]
Shareholders' funds [Abstract]
Share capital 71,52,12,500 71,52,12,500
Reserves and surplus 230,69,82,901 146,46,58,007
Total shareholders' funds 302,21,95,401 217,98,70,507
Share application money pending allotment 0 0
Non-current liabilities [Abstract]
Long-term borrowings 0 0
Other long-term liabilities 0 0
Long-term provisions 26,66,23,641 16,27,13,452
Total non-current liabilities 26,66,23,641 16,27,13,452
Current liabilities [Abstract]
Short-term borrowings 0 0
Trade payables 53,70,21,923 38,52,77,923
Other current liabilities 12,22,87,374 13,67,41,806
Short-term provisions 3,99,28,475 2,05,80,696
Total current liabilities 69,92,37,772 54,26,00,425
Total equity and liabilities 398,80,56,814 288,51,84,384
Assets [Abstract]
Non-current assets [Abstract]
Fixed assets [Abstract]
Tangible assets 58,60,75,103 71,10,00,257
Intangible assets 9,26,63,995 9,87,63,567
Tangible assets capital work-in-progress 0 44,82,045
Total fixed assets 67,87,39,098 81,42,45,869
Non-current investments 0 0
Deferred tax assets (net) 17,62,75,643 11,76,22,683
Long-term loans and advances 25,57,34,098 26,01,42,866
Other non-current assets 0 0
Total non-current assets 111,07,48,839 119,20,11,418
Current assets [Abstract]
Current investments 0 0
Inventories 0 0
Trade receivables 71,49,69,097 93,72,54,674
Cash and bank balances 182,92,21,954 50,48,50,143
Short-term loans and advances 31,32,61,005 25,02,11,797
Other current assets 1,98,55,919 8,56,352
Total current assets 287,73,07,975 169,31,72,966
Total assets 398,80,56,814 288,51,84,384
22
[400300] Disclosures - Signatories of balance sheet
Details of directors signing balance sheet [Table] ..(1)

Directors signing balance sheet [Axis] 1 2
01/04/2011 01/04/2011
to to
31/03/2012 31/03/2012
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 Partha VENKATAKRISHNAN
Middle name of director Sarathi RAMASWAMY
Last name of director Mishra IYER
Designation of director Managing Director Whole-time director
Director identification number of director 01766713 02135173
Date of signing of balance sheet by director 21/09/2012 21/09/2012
23
[100400] Cash flow statement, indirect

01/04/2011 01/04/2010
to to 31/03/2010
31/03/2012 31/03/2011
Statement of cash flows [Abstract]
Cash flows from used in operating activities [Abstract]
Profit before extraordinary items and tax 100,88,38,381 53,79,70,713
Adjustments for reconcile profit (loss) [Abstract]
Adjustments to profit (loss) [Abstract]
Adjustments for depreciation and amortisation expense 38,66,87,650 31,08,40,486
Other adjustments for non-cash items (A) -15,51,33,861 (B) 8,51,51,344

Total adjustments to profit (loss) 23,15,53,789 39,59,91,830
Adjustments for working capital [Abstract]
Adjustments for decrease (increase) in trade receivables 22,81,21,959 -22,06,29,268
Adjustments for decrease (increase) in other current and
non-current assets (C) -12,92,34,263 (D) -7,16,99,863
Adjustments for increase (decrease) in trade payables 15,16,55,970 5,18,13,591
Adjustments for increase (decrease) in other current and
2,22,19,600 1,41,05,698
non-current liabilities
Total adjustments for working capital 27,27,63,266 -22,64,09,842
Total adjustments for reconcile profit (loss) 50,43,17,055 16,95,81,988
Net cash flows from (used in) operations 151,31,55,436 70,75,52,701
Income taxes (paid) refund 19,04,95,601 8,26,97,356
Net cash flows from (used in) operating activities before extraordinary
132,26,59,835 62,48,55,345
items
Net cash flows from (used in) operating activities 132,26,59,835 62,48,55,345
Cash flows from used in investing activities [Abstract]
Proceeds from sales of tangible assets 0 5,04,111
Cash receipts from repayment of advances and loans made to other parties 0 80,00,000
Other inflows (outflows) of cash (E) -32,68,62,850 (F) -63,88,57,389

Net cash flows from (used in) investing activities before extraordinary
-32,68,62,850 -63,03,53,278
items
Proceeds from extraordinary items (G) 29,76,66,176
0
Net cash flows from (used in) investing activities -2,91,96,674 -63,03,53,278
Cash flows from used in financing activities [Abstract]
Net cash flows from (used in) financing activities
Net increase (decrease) in cash and cash equivalents before effect of
129,34,63,161 -54,97,933
exchange rate changes
Net increase (decrease) in cash and cash equivalents 129,34,63,161 -54,97,933
Cash and cash equivalents cash flow statement at end of period 182,92,21,954 50,48,50,143 50,20,47,327
Footnotes
(A) (Profit) / loss on sale / write off of assets + Gratuity and compensated absences + Gain on disposal of assets / settlement of liabilities
attributable to the discontinuing operations + Provision for doubtful trade receivables + Net unrealised exchange (gain) / loss + Interest
Income
(B) (Profit) / loss on sale / write off of assets + Gratuity and compensated absences + Net unrealised exchange (gain) / loss - Interest
Income
(C) Short-term loans and advances + Long-term loans and advances + Other current assets
(D) Short-term loans and advances + Long-term loans and advances
(E) Capital expenditure on fixed assets
(F) Capital expenditure on fixed assets
(G) Proceeds from discontinued operations
24
[200100] Notes - Share capital
Disclosure of classes of share capital [Table] ..(1)

Classes of share capital [Axis] Share capital [Member] Equity shares [Member]
01/04/2011 01/04/2010 01/04/2011 01/04/2010
to to to to
31/03/2012 31/03/2011 31/03/2012 31/03/2011
Disclosure of classes of share capital [Abstract]
Disclosure of classes of share capital [LineItems]
[shares]
Number of shares authorised 13,78,75,000
[shares] 13,78,75,000 [shares] 1,00,00,000 [shares] 1,00,00,000
Value of shares authorised 137,87,50,000 137,87,50,000 10,00,00,000 10,00,00,000

Number of shares issued [shares] 7,15,21,250 [shares] 7,15,21,250 [shares] 1,00,00,000 [shares] 1,00,00,000
Value of shares issued 71,52,12,500 71,52,12,500 10,00,00,000 10,00,00,000
Number of shares subscribed and fully paid [shares] 7,15,21,250 [shares] 7,15,21,250 [shares] 1,00,00,000 [shares] 1,00,00,000
Value of shares subscribed and fully paid 71,52,12,500 71,52,12,500 10,00,00,000 10,00,00,000
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] 7,15,21,250 [shares] 7,15,21,250 [shares] 1,00,00,000 [shares] 1,00,00,000
Total value of shares subscribed 71,52,12,500 71,52,12,500 10,00,00,000 10,00,00,000
Value of shares paid-up [Abstract]
Number of shares paid-up [shares] 7,15,21,250 [shares] 7,15,21,250 [shares] 1,00,00,000 [shares] 1,00,00,000
Value of shares called 71,52,12,500 71,52,12,500 10,00,00,000 10,00,00,000
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 and
0 0 0 0
officers
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 71,52,12,500 71,52,12,500 10,00,00,000 10,00,00,000
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
[shares] 0 [shares] 0 [shares] 0 [shares] 0
placement
Number of shares issued as preferential
allotment
Number of shares allotted for
contracts without payment received [shares] 0 [shares] 0 [shares] 0 [shares] 0
in cash
Number of shares issued under scheme of
amalgamation
Number of other issues of shares [shares] 0 [shares] 0 [shares] 0 [shares] 0
Number of shares arising out of
conversion of securities
Total aggregate number of shares issued
during period
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 [shares] 0 [shares] 0
25
Other decrease in number of shares [shares] 0 [shares] 0 [shares] 0 [shares] 0

Total decrease in number of shares during
period
Total increase (decrease) in number of
shares outstanding
Number of shares outstanding at end of period [shares] 7,15,21,250 [shares] 7,15,21,250 [shares] 1,00,00,000 [shares] 1,00,00,000
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 during
0 0 0 0
period
Amount of preferential allotment issue
0 0 0 0
during period
Amount of issue allotted for
contracts without payment 0 0 0 0
received in cash during period
Amount of issue under scheme of
0 0 0 0
amalgamation during period
Amount of other issues during period 0 0 0 0
Amount of issue arising out of
conversion of securities during 0 0 0 0
period
Total aggregate amount of increase in
0 0 0 0
share capital during period
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 0
Total decrease in share capital during
0 0 0 0
period
Total increase (decrease) in share capital 0 0 0 0
Share capital at end of period 71,52,12,500 71,52,12,500 10,00,00,000 10,00,00,000
Shares in company held by holding company or
ultimate holding company or by its subsidiaries
or associates [Abstract]
Shares in company held by holding company [shares] 7,14,58,055 [shares] 7,14,58,055 [shares] 99,36,805 [shares] 99,36,805
Shares in company held by ultimate holding
company
Shares in company held by subsidiaries of its
holding company
[shares] 63,195 [shares] 63,195 [shares] 63,195 [shares] 63,195
ultimate holding company
Shares in company held by associates of its
holding company
Total shares in company held by holding company
or ultimate holding company or by its [shares] 7,15,21,250 [shares] 7,15,21,250 [shares] 1,00,00,000 [shares] 1,00,00,000
subsidiaries or associates
Shares reserved for issue under options
and contracts or commitments for sale of [shares] 0 [shares] 0 [shares] 0 [shares] 0
shares or disinvestment
Amount of shares reserved for issue under options
and contracts or commitments for sale of shares or 0 0 0 0
disinvestment
Aggregate number of fully paid-up shares
issued pursuant to contracts without [shares] 0 [shares] 0 [shares] 0 [shares] 0
payment being received in cash
issued by way of bonus shares
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
26
Details of application money received for

allotment of securities and due for refund and
interest accrued thereon [Abstract]
Application money received for allotment of
securities and due for refund and interest
accrued thereon [Abstract]
Application money received for
allotment of securities and due for 0 0 0 0
refund, principal
refund, interest accrued
Total application money received for
allotment of securities and due for refund 0 0 0 0
and interest accrued thereon
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
27

Classes of share capital [Axis] Equity shares 1 [Member] Preference shares [Member]
01/04/2011 01/04/2010 01/04/2011 01/04/2010
to to to to
31/03/2012 31/03/2011 31/03/2012 31/03/2011
Type of share Equity Equity
[shares]
Number of shares authorised [shares] 1,00,00,000 [shares] 1,00,00,000
12,78,75,000
[shares] 12,78,75,000
Value of shares authorised 10,00,00,000 10,00,00,000 127,87,50,000 127,87,50,000

Number of shares issued [shares] 1,00,00,000 [shares] 1,00,00,000 [shares] 6,15,21,250 [shares] 6,15,21,250
Value of shares issued 10,00,00,000 10,00,00,000 61,52,12,500 61,52,12,500
Number of shares subscribed and fully paid [shares] 1,00,00,000 [shares] 1,00,00,000 [shares] 6,15,21,250 [shares] 6,15,21,250
Value of shares subscribed and fully paid 10,00,00,000 10,00,00,000 61,52,12,500 61,52,12,500
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] 1,00,00,000 [shares] 1,00,00,000 [shares] 6,15,21,250 [shares] 6,15,21,250
Total value of shares subscribed 10,00,00,000 10,00,00,000 61,52,12,500 61,52,12,500
Number of shares paid-up [shares] 1,00,00,000 [shares] 1,00,00,000 [shares] 6,15,21,250 [shares] 6,15,21,250
Value of shares called 10,00,00,000 10,00,00,000 61,52,12,500 61,52,12,500
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 and
0 0 0 0
officers
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 10,00,00,000 10,00,00,000 61,52,12,500 61,52,12,500
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 private
placement
Number of shares issued as preferential
allotment
Number of shares allotted for
contracts without payment received [shares] 0 [shares] 0 [shares] 0 [shares] 0
in cash
Number of shares issued under scheme of
amalgamation
Number of other issues of shares [shares] 0 [shares] 0 [shares] 0 [shares] 0
Number of shares arising out of
conversion of securities
Total aggregate number of shares issued
during period
Decrease in number of shares during period
[Abstract]
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] 0
28
Total decrease in number of shares during

period
Total increase (decrease) in number of
shares outstanding
Number of shares outstanding at end of period [shares] 1,00,00,000 [shares] 1,00,00,000 [shares] 6,15,21,250 [shares] 6,15,21,250
Reconciliation of value of shares outstanding
[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 during
0 0 0 0
period
Amount of preferential allotment issue
0 0 0 0
during period
Amount of issue allotted for
contracts without payment 0 0 0 0
received in cash during period
Amount of issue under scheme of
0 0 0 0
amalgamation during period
Amount of other issues during period 0 0 0 0
Amount of issue arising out of
conversion of securities during 0 0 0 0
period
Total aggregate amount of increase in
0 0 0 0
share capital during period
Decrease in share capital during period
[Abstract]
Decrease in amount of shares bought back 0 0 0 0
Other decrease in amount of shares 0 0 0 0
Total decrease in share capital during
0 0 0 0
period
Total increase (decrease) in share capital 0 0 0 0
Share capital at end of period 10,00,00,000 10,00,00,000 61,52,12,500 61,52,12,500
Shares in company held by holding company or
ultimate holding company or by its subsidiaries
or associates [Abstract]
Shares in company held by holding company [shares] 99,36,805 [shares] 99,36,805 [shares] 6,15,21,250 [shares] 6,15,21,250
Shares in company held by ultimate holding
company
holding company
[shares] 63,195 [shares] 63,195 [shares] 0 [shares] 0
holding company
Total shares in company held by holding company
or ultimate holding company or by its [shares] 1,00,00,000 [shares] 1,00,00,000 [shares] 6,15,21,250 [shares] 6,15,21,250
subsidiaries or associates
Shares reserved for issue under options
and contracts or commitments for sale of [shares] 0 [shares] 0 [shares] 0 [shares] 0
Amount of shares reserved for issue under options
and contracts or commitments for sale of shares or 0 0 0 0
disinvestment
issued pursuant to contracts without [shares] 0 [shares] 0 [shares] 0 [shares] 0
issued by way of bonus shares
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 for
allotment of securities and due for refund and
29
Application money received for allotment of

securities and due for refund and interest
accrued thereon [Abstract]
refund, principal
refund, interest accrued
Total application money received for
allotment of securities and due for refund 0 0 0 0
and interest accrued thereon
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
30

Classes of share capital [Axis] Preference shares 1 [Member]
01/04/2011 01/04/2010
to to
31/03/2012 31/03/2011
Type of share Preference Preference
[shares]
Number of shares authorised 12,78,75,000
[shares] 12,78,75,000
Value of shares authorised 127,87,50,000 127,87,50,000

Number of shares issued [shares] 6,15,21,250 [shares] 6,15,21,250
Value of shares issued 61,52,12,500 61,52,12,500
Number of shares subscribed and fully paid [shares] 6,15,21,250 [shares] 6,15,21,250
Value of shares subscribed and fully paid 61,52,12,500 61,52,12,500
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] 6,15,21,250 [shares] 6,15,21,250
Total value of shares subscribed 61,52,12,500 61,52,12,500
Number of shares paid-up [shares] 6,15,21,250 [shares] 6,15,21,250
Value of shares called 61,52,12,500 61,52,12,500
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 61,52,12,500 61,52,12,500
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] 0 [shares] 0
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] 0 [shares] 0
Decrease in number of shares during period [Abstract]
Number of shares bought back [shares] 0 [shares] 0
Other decrease in number of shares [shares] 0 [shares] 0
Total decrease in number of shares during period [shares] 0 [shares] 0
Total increase (decrease) in number of shares outstanding [shares] 0 [shares] 0
Number of shares outstanding at end of period [shares] 6,15,21,250 [shares] 6,15,21,250
Reconciliation of value of shares outstanding [Abstract]
Increase in share capital during period [Abstract]
Amount of public issue during period 0 0
Amount of bonus issue during period 0 0
Amount of private placement issue during period 0 0
Amount of preferential allotment issue during period 0 0
Amount of issue allotted for contracts without payment received in cash
0 0
during period
31
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 0 0
Decrease in share capital during period [Abstract]
Decrease in amount of shares bought back 0 0
Other decrease in amount of shares 0 0
Total decrease in share capital during period 0 0
Total increase (decrease) in share capital 0 0
Share capital at end of period 61,52,12,500 61,52,12,500
Shares in company held by holding company or ultimate holding company or by its
subsidiaries or associates [Abstract]
Shares in company held by holding company [shares] 6,15,21,250 [shares] 6,15,21,250
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 company
[shares] 6,15,21,250 [shares] 6,15,21,250
or by its subsidiaries or associates
Shares reserved for issue under options and contracts or commitments for sale of
[shares] 0 [shares] 0
Amount of shares reserved for issue under options and contracts or commitments
0 0
for sale of shares or disinvestment
Aggregate number of fully paid-up shares issued pursuant to contracts without
[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 for
refund and interest accrued thereon [Abstract]
Application money received for allotment of securities and due for refund and
Application money received for allotment of securities and due for refund,
0 0
principal
Application money received for allotment of securities and due for refund,
0 0
interest accrued
Total application money received for allotment of securities and due for
0 0
refund and interest accrued thereon
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)
Classes of share capital [Axis] Share capital [Member] Equity shares [Member]
Name of shareholder [Axis] Shareholder 1 [Member] Shareholder 1 [Member]
31/03/2012 31/03/2011 31/03/2012 31/03/2011
Disclosure of shareholding more than five per cent in
company [Abstract]
Disclosure of shareholding more than five per cent
in company [LineItems]
Number of shares held in company [shares] 7,14,58,055 [shares] 7,14,58,055 [shares] 99,36,805 [shares] 99,36,805
32
Classes of share capital [Axis] Equity shares 1 [Member] Preference shares [Member]
Name of shareholder [Axis] Shareholder 1 [Member] Shareholder 1 [Member]
01/04/2011 01/04/2010
to to 31/03/2012 31/03/2011
31/03/2012 31/03/2011
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 fully paid up fully paid up
Unitedhealth group Unitedhealth group
Name of shareholder International B.V International B.V
Country of incorporation or residence of
NETHERLANDS NETHERLANDS
shareholder
Number of shares held in company [shares] 99,36,805 [shares] 99,36,805 [shares] 6,15,21,250 [shares] 6,15,21,250
Percentage of shareholding in company 99.37% 99.37%
Classes of share capital [Axis] Preference shares 1 [Member]
Name of shareholder [Axis] Shareholder 1 [Member]
01/04/2011 01/04/2010
to to
31/03/2012 31/03/2011
Disclosure of shareholding more than five per cent in company [Abstract]
Disclosure of shareholding more than five per cent in company [LineItems]
8% optionally 8% optionally
convertible convertible
cumulative cumulative
Type of share redeemable redeemable
participatory participatory
preference share preference share
Unitedhealth Group Unitedhealth Group
Name of shareholder International B.V. International B.V.
Country of incorporation or residence of shareholder NETHERLANDS NETHERLANDS
Number of shares held in company [shares] 6,15,21,250 [shares] 6,15,21,250
Percentage of shareholding in company 100.00% 100.00%

01/04/2011 01/04/2010
to to
31/03/2012 31/03/2011
Disclosure of notes on share capital explanatory [TextBlock]
Whether there are any shareholders holding more than five per cent
Yes Yes
shares in company
Whether money raised from public offering during year No No
33
[200200] Notes - Reserves and surplus
Statement of changes in reserves [Table] ..(1)

Components of reserves [Axis] Reserves [Member] Capital reserves [Member]
01/04/2011 01/04/2010 01/04/2011 01/04/2010
to to to to
31/03/2012 31/03/2011 31/03/2012 31/03/2011
Statement of changes in reserves [Abstract]
Statement of changes in reserves [LineItems]
Changes in reserves [Abstract]
Additions to reserves [Abstract]
Profit (loss) for period 84,23,24,894 58,44,94,522
Total additions to reserves 84,23,24,894 58,44,94,522
Total changes in reserves 84,23,24,894 58,44,94,522 0 0
Reserves at end of period 230,69,82,901 146,46,58,007 0 0
Statement of changes in reserves [Table] ..(2)

Components of reserves [Axis] Surplus [Member]
01/04/2011 01/04/2010
to to 31/03/2010
31/03/2012 31/03/2011
Statement of changes in reserves [Abstract]
Statement of changes in reserves [LineItems]
Changes in reserves [Abstract]
Additions to reserves [Abstract]
Total additions to reserves 84,23,24,894 58,44,94,522
Total changes in reserves 84,23,24,894 58,44,94,522
Reserves at end of period 230,69,82,901 146,46,58,007 88,01,63,485
34
[201000] Notes - Tangible assets
Disclosure of tangible assets [Table] ..(1)

Classes 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 gross Gross carrying amount Accumulated depreciation and
Carrying amount [Member]
carrying amount [Axis] [Member] impairment [Member]
01/04/2011 01/04/2010 01/04/2011 01/04/2010 01/04/2011 01/04/2010
to to to to to to
31/03/2012 31/03/2011 31/03/2012 31/03/2011 31/03/2012 31/03/2011
Disclosure of tangible assets [Abstract]
Disclosure of tangible assets
[LineItems]
Reconciliation of changes in
tangible assets [Abstract]
Changes in tangible assets
[Abstract]
Additions other than through
business combinations tangible 24,07,84,948 65,13,67,019 24,07,84,948 65,13,67,019
assets
Depreciation tangible assets -32,31,65,192 -27,42,80,006 32,31,65,192 27,42,80,006
Impairment loss
recognised in profit or 0 0 0 0
loss tangible assets
Reversal of impairment loss
recognised in profit or loss 0 0 0 0
tangible assets
Disposals tangible assets
[Abstract]
Disposals tangible assets,
4,25,44,910 2,44,146 11,27,17,112 3,97,12,613 7,01,72,202 3,94,68,467
others
Total disposals tangible
4,25,44,910 2,44,146 11,27,17,112 3,97,12,613 7,01,72,202 3,94,68,467
assets
Other adjustments tangible
assets [Abstract]
0 0 0 0
assets, others
Total other adjustments
0 0 0 0
tangible assets
Total changes in tangible
-12,49,25,154 37,68,42,867 12,80,67,836 61,16,54,406 25,29,92,990 23,48,11,539
assets
Tangible assets at end of period 58,60,75,103 71,10,00,257 160,04,23,422 147,23,55,586 101,43,48,319 76,13,55,329
35

Classes of tangible assets [Axis] Company total tangible assets [Member]
Sub classes of tangible assets [Axis] Owned assets [Member]
01/04/2011 01/04/2010 01/04/2011 01/04/2010 01/04/2011 01/04/2010
to to to to to to
31/03/2012 31/03/2011 31/03/2012 31/03/2011 31/03/2012 31/03/2011
[LineItems]
[Abstract]
assets
Impairment loss
tangible assets
[Abstract]
4,25,44,910 2,44,146 11,27,17,112 3,97,12,613 7,01,72,202 3,94,68,467
others
4,25,44,910 2,44,146 11,27,17,112 3,97,12,613 7,01,72,202 3,94,68,467
assets
assets [Abstract]
0 0 0 0
assets, others
0 0 0 0
tangible assets
-12,49,25,154 37,68,42,867 12,80,67,836 61,16,54,406 25,29,92,990 23,48,11,539
assets
36

Classes of tangible assets [Axis] Plant and equipment [Member]
01/04/2011 01/04/2010 01/04/2011 01/04/2010 01/04/2011 01/04/2010
to to to to to to
31/03/2012 31/03/2011 31/03/2012 31/03/2011 31/03/2012 31/03/2011
[LineItems]
[Abstract]
business combinations tangible 5,86,307 70,36,788 5,86,307 70,36,788
assets
Depreciation tangible assets -27,82,456 -58,91,786 27,82,456 58,91,786
Impairment loss
tangible assets
[Abstract]
31,93,793 0 62,75,825 0 30,82,032 0
others
31,93,793 0 62,75,825 0 30,82,032 0
assets
assets [Abstract]
0 0 0 0
assets, others
0 0 0 0
tangible assets
-53,89,942 11,45,002 -56,89,518 70,36,788 -2,99,576 58,91,786
assets
Tangible assets at end of period 48,80,360 1,02,70,302 2,01,07,502 2,57,97,020 1,52,27,142 1,55,26,718
37

01/04/2011 01/04/2010 01/04/2011 01/04/2010 01/04/2011 01/04/2010
to to to to to to
31/03/2012 31/03/2011 31/03/2012 31/03/2011 31/03/2012 31/03/2011
[LineItems]
[Abstract]
business combinations tangible 5,86,307 70,36,788 5,86,307 70,36,788
assets
Depreciation tangible assets -27,82,456 -58,91,786 27,82,456 58,91,786
Impairment loss
tangible assets
[Abstract]
31,93,793 0 62,75,825 0 30,82,032 0
others
31,93,793 0 62,75,825 0 30,82,032 0
assets
assets [Abstract]
0 0 0 0
assets, others
0 0 0 0
tangible assets
-53,89,942 11,45,002 -56,89,518 70,36,788 -2,99,576 58,91,786
assets
Tangible assets at end of period 48,80,360 1,02,70,302 2,01,07,502 2,57,97,020 1,52,27,142 1,55,26,718
38

Classes of tangible assets [Axis] Furniture and fixtures [Member]
01/04/2011 01/04/2010 01/04/2011 01/04/2010 01/04/2011 01/04/2010
to to to to to to
31/03/2012 31/03/2011 31/03/2012 31/03/2011 31/03/2012 31/03/2011
[LineItems]
[Abstract]
assets
Impairment loss
tangible assets
[Abstract]
63,45,799 0 1,04,61,100 0 41,15,301 0
others
63,45,799 0 1,04,61,100 0 41,15,301 0
assets
assets [Abstract]
0 0 0 0
assets, others
0 0 0 0
tangible assets
-2,24,09,665 3,71,77,329 1,08,68,832 7,05,20,995 3,32,78,497 3,33,43,666
assets
39

Classes of tangible assets [Axis] Furniture and fixtures [Member]
01/04/2011 01/04/2010 01/04/2011 01/04/2010 01/04/2011 01/04/2010
to to to to to to
31/03/2012 31/03/2011 31/03/2012 31/03/2011 31/03/2012 31/03/2011
[LineItems]
[Abstract]
assets
Impairment loss
tangible assets
[Abstract]
63,45,799 0 1,04,61,100 0 41,15,301 0
others
63,45,799 0 1,04,61,100 0 41,15,301 0
assets
assets [Abstract]
0 0 0 0
assets, others
0 0 0 0
tangible assets
-2,24,09,665 3,71,77,329 1,08,68,832 7,05,20,995 3,32,78,497 3,33,43,666
assets
40

Classes of tangible assets [Axis] Office equipment [Member]
01/04/2011 01/04/2010 01/04/2011 01/04/2010 01/04/2011 01/04/2010
to to to to to to
31/03/2012 31/03/2011 31/03/2012 31/03/2011 31/03/2012 31/03/2011
[LineItems]
[Abstract]
assets
Impairment loss
tangible assets
[Abstract]
2,30,19,862 2,44,146 6,55,14,040 3,97,12,613 4,24,94,178 3,94,68,467
others
2,30,19,862 2,44,146 6,55,14,040 3,97,12,613 4,24,94,178 3,94,68,467
assets
assets [Abstract]
0 0 0 0
assets, others
0 0 0 0
tangible assets
-3,09,72,292 21,26,95,601 10,11,10,057 30,86,81,716 13,20,82,349 9,59,86,115
assets
41

Classes of tangible assets [Axis] Office equipment [Member]
01/04/2011 01/04/2010 01/04/2011 01/04/2010 01/04/2011 01/04/2010
to to to to to to
31/03/2012 31/03/2011 31/03/2012 31/03/2011 31/03/2012 31/03/2011
[LineItems]
[Abstract]
assets
Impairment loss
tangible assets
[Abstract]
2,30,19,862 2,44,146 6,55,14,040 3,97,12,613 4,24,94,178 3,94,68,467
others
2,30,19,862 2,44,146 6,55,14,040 3,97,12,613 4,24,94,178 3,94,68,467
assets
assets [Abstract]
0 0 0 0
assets, others
0 0 0 0
tangible assets
-3,09,72,292 21,26,95,601 10,11,10,057 30,86,81,716 13,20,82,349 9,59,86,115
assets
42

Classes of tangible assets [Axis] Leasehold improvements [Member]
01/04/2011 01/04/2010 01/04/2011 01/04/2010 01/04/2011 01/04/2010
to to to to to to
31/03/2012 31/03/2011 31/03/2012 31/03/2011 31/03/2012 31/03/2011
[LineItems]
[Abstract]
assets
Impairment loss
tangible assets
[Abstract]
99,85,456 0 3,04,66,147 0 2,04,80,691 0
others
99,85,456 0 3,04,66,147 0 2,04,80,691 0
assets
assets [Abstract]
0 0 0 0
assets, others
0 0 0 0
tangible assets
-6,61,53,255 12,58,24,935 2,17,78,465 22,54,14,907 8,79,31,720 9,95,89,972
assets
43

Classes of tangible assets [Axis] Leasehold improvements [Member]
01/04/2011 01/04/2010 01/04/2011 01/04/2010 01/04/2011 01/04/2010
to to to to to to
31/03/2012 31/03/2011 31/03/2012 31/03/2011 31/03/2012 31/03/2011
[LineItems]
[Abstract]
assets
Impairment loss
tangible assets
[Abstract]
99,85,456 0 3,04,66,147 0 2,04,80,691 0
others
99,85,456 0 3,04,66,147 0 2,04,80,691 0
assets
assets [Abstract]
0 0 0 0
assets, others
0 0 0 0
tangible assets
-6,61,53,255 12,58,24,935 2,17,78,465 22,54,14,907 8,79,31,720 9,95,89,972
assets
Disclosure of additional information tangible assets [Table] ..(1)

Company total tangible assets
[Member]
Owned and leased assets Owned and leased assets
[Member] [Member]
01/04/2011 01/04/2010 01/04/2011 01/04/2010 01/04/2011 01/04/2010
to to to to to to
31/03/2012 31/03/2011 31/03/2012 31/03/2011 31/03/2012 31/03/2011
Disclosure of additional information
tangible assets [LineItems]
Straight Line Straight Line
Depreciation method tangible assets - - - -
Value Value
Useful lives or depreciation rates
NA NA NA NA 25% (4 Years) 25% (4 Years)
tangible assets
44

Classes of tangible assets [Axis] Furniture and fixtures [Member] Office equipment [Member]
Owned and leased assets Owned and leased assets
[Member] [Member]
01/04/2011 01/04/2010 01/04/2011 01/04/2010 01/04/2011 01/04/2010
to to to to to to
31/03/2012 31/03/2011 31/03/2012 31/03/2011 31/03/2012 31/03/2011
Straight Line Straight Line
Depreciation method tangible assets - -
Value Value
- -
Useful lives or depreciation rates

NA NA 20% (5 Years) 20% (5 Years) NA NA
tangible assets

Classes of tangible assets [Axis] Office equipment [Member] Leasehold improvements [Member]
Owned and leased assets
Sub classes of tangible assets [Axis] Owned assets [Member] Owned assets [Member]
[Member]
01/04/2011 01/04/2010 01/04/2011 01/04/2010 01/04/2011 01/04/2010
to to to to to to
31/03/2012 31/03/2011 31/03/2012 31/03/2011 31/03/2012 31/03/2011
Straight Line Straight Line Straight Line Straight Line
Depreciation method tangible assets Value Value
- -
Value Value
Over The
Over The Period
Period Of
Of Lease Or Five
Useful lives or depreciation rates 33.33% (3 Years) 33.33% (3 Years) Lease Or Five
NA NA Years
tangible assets & 25% (4 Years) & 25% (4 Years) Years
(Whichever Is
(Whichever Is
Lower)
Lower)

01/04/2011
to
31/03/2012
Disclosure of notes on tangible assets explanatory [TextBlock] [See below]
Disclosure of notes on tangible assets explanatory [Text Block]

Fixed assets are carried at cost less accumulated depreciation and impairment losses, if any. Subsequent expenditure relating to fixed assets is
capitalised only if such expenditure results in an increase in the future benefits from such asset beyond its previously assessed standard of
performance.
Capital work-in-progress:
Projects under which assets are not ready for their intended use and other capital work-in-progress are carried at cost, comprising direct cost and
related incidental expenses.
45
[201100] Notes - Intangible assets
Disclosure of intangible assets [Table] ..(1)

Classes of intangible assets [Axis] Company total intangible assets [Member]
Sub classes of intangible assets [Axis] Internally generated and other than internally generated intangible assets [Member]
Carrying amount accumulated amortization and Gross carrying amount Accumulated amortization and
impairment and gross carrying amount [Axis] [Member] impairment [Member]
01/04/2011 01/04/2010 01/04/2011 01/04/2010 01/04/2011 01/04/2010
to to to to to to
31/03/2012 31/03/2011 31/03/2012 31/03/2011 31/03/2012 31/03/2011
Disclosure of intangible assets [Abstract]
Disclosure of intangible assets
[LineItems]
intangible assets [Abstract]
Changes in intangible assets
[Abstract]
Additions to intangible assets
[Abstract]
business combinations 5,84,71,782 11,36,71,710 5,84,71,782 11,36,71,710
intangible assets
Total additions to
5,84,71,782 11,36,71,710 5,84,71,782 11,36,71,710
intangible assets
Amortization intangible assets -6,35,22,458 -3,65,60,480 6,35,22,458 3,65,60,480
Impairment loss
loss intangible assets
intangible assets
Disposals intangible assets
[Abstract]
Disposals intangible
10,48,896 0 12,44,149 0 1,95,253 0
assets, others
Total disposals intangible
10,48,896 0 12,44,149 0 1,95,253 0
assets
Other adjustments intangible
assets [Abstract]
Other adjustments
0 0 0 0
intangible assets, others
0 0 0 0
intangible assets
Total changes in intangible
-60,99,572 7,71,11,230 5,72,27,633 11,36,71,710 6,33,27,205 3,65,60,480
assets
Intangible assets at end of period 9,26,63,995 9,87,63,567 24,93,82,333 19,21,54,700 15,67,18,338 9,33,91,133
46

Classes of intangible assets [Axis] Company total intangible assets [Member]
Sub classes of intangible assets [Axis] Intangible assets other than internally generated [Member]
01/04/2011 01/04/2010 01/04/2011 01/04/2010 01/04/2011 01/04/2010
to to to to to to
31/03/2012 31/03/2011 31/03/2012 31/03/2011 31/03/2012 31/03/2011
[LineItems]
[Abstract]
[Abstract]
intangible assets
Total additions to
5,84,71,782 11,36,71,710 5,84,71,782 11,36,71,710
intangible assets
Impairment loss
intangible assets
[Abstract]
10,48,896 0 12,44,149 0 1,95,253 0
assets, others
10,48,896 0 12,44,149 0 1,95,253 0
assets
assets [Abstract]
Other adjustments
0 0 0 0
0 0 0 0
intangible assets
-60,99,572 7,71,11,230 5,72,27,633 11,36,71,710 6,33,27,205 3,65,60,480
assets
47

Classes of intangible assets [Axis] Computer software [Member]
Sub classes of intangible assets [Axis] Internally generated and other than internally generated intangible assets [Member]
01/04/2011 01/04/2010 01/04/2011 01/04/2010 01/04/2011 01/04/2010
to to to to to to
31/03/2012 31/03/2011 31/03/2012 31/03/2011 31/03/2012 31/03/2011
[LineItems]
[Abstract]
[Abstract]
intangible assets
Total additions to
5,84,71,782 11,36,71,710 5,84,71,782 11,36,71,710
intangible assets
Impairment loss
intangible assets
[Abstract]
10,48,896 0 12,44,149 0 1,95,253 0
assets, others
10,48,896 0 12,44,149 0 1,95,253 0
assets
assets [Abstract]
Other adjustments
0 0 0 0
0 0 0 0
intangible assets
-60,99,572 7,71,11,230 5,72,27,633 11,36,71,710 6,33,27,205 3,65,60,480
assets
48

Sub classes of intangible assets [Axis] Intangible assets other than internally generated [Member]
01/04/2011 01/04/2010 01/04/2011 01/04/2010 01/04/2011 01/04/2010
to to to to to to
31/03/2012 31/03/2011 31/03/2012 31/03/2011 31/03/2012 31/03/2011
[LineItems]
[Abstract]
[Abstract]
intangible assets
Total additions to
5,84,71,782 11,36,71,710 5,84,71,782 11,36,71,710
intangible assets
Impairment loss
intangible assets
[Abstract]
10,48,896 0 12,44,149 0 1,95,253 0
assets, others
10,48,896 0 12,44,149 0 1,95,253 0
assets
assets [Abstract]
Other adjustments
0 0 0 0
0 0 0 0
intangible assets
-60,99,572 7,71,11,230 5,72,27,633 11,36,71,710 6,33,27,205 3,65,60,480
assets
Disclosure of additional information intangible assets [Table] ..(1)

Company total intangible assets
[Member]
Internally generated and other Internally generated and other
Intangible assets other than
Sub classes of intangible assets [Axis] than internally generated than internally generated
internally generated [Member]
intangible assets [Member] intangible assets [Member]
01/04/2011 01/04/2010 01/04/2011 01/04/2010 01/04/2011 01/04/2010
to to to to to to
31/03/2012 31/03/2011 31/03/2012 31/03/2011 31/03/2012 31/03/2011
intangible assets [LineItems]
Useful lives or amortization rates
NA NA NA NA Na Na
intangible assets
Description of amortization method Straight Line Straight Line
- - - -
used Value Value
49

01/04/2011
to
31/03/2012
Disclosure of notes on intangible assets explanatory [TextBlock] [See below]
Disclosure of notes on intangible assets explanatory [Text Block]

Intangible assets are carried at cost less accumulated amortisation and impairment losses, if any. The cost of an intangible asset comprises its
purchase price, including any import duties and other taxes (other than those subsequently recoverable from the taxing authorities), and any
directly attributable expenditure on making the asset ready for its intended use and net of any trade discounts and rebates. Subsequent expenditure
on an intangible asset after its purchase / completion is recognised as an expense when incurred unless it is probable that such expenditure will
enable the asset to generate future economic benefits in excess of its originally assessed standards of performance and such expenditure can be
measured and attributed to the asset reliably, in which case such expenditure is added to the cost of the asset.
[200600] Notes - Subclassification and notes on liabilities and assets
Classification of inventories [Table] ..(1)

Classification of inventories [Axis] Company total inventories [Member]
31/03/2012 31/03/2011
Subclassification and notes on liabilities and assets [Abstract]
Inventories notes [Abstract]
Inventories [Abstract]
Classification of inventories [Abstract]
Details of inventories [LineItems]
Inventories 0 0
Loans and advances [Table] ..(1)

Classification based on time period [Axis] Long-term [Member]
Classification of loans and advances [Axis] Loans and advances [Member] Security deposits [Member]
Classification of assets based on security [Axis] Unsecured considered good [Member] Unsecured considered good [Member]
31/03/2012 31/03/2011 31/03/2012 31/03/2011
Subclassification and notes on liabilities and assets
[Abstract]
Loans and advances notes [Abstract]
Loans and advances [Abstract]
Disclosure of loans and advances [LineItems]
Loans and advances, gross 25,57,34,098 26,01,42,866 8,16,99,248 6,17,91,445
Allowance for bad and doubtful loans and
0 0 0 0
advances
Loans and advances 25,57,34,098 26,01,42,866 8,16,99,248 6,17,91,445
Details of loans and advances due by
directors, other officers or others
[Abstract]
Loans and advances due by directors 0 0 0 0
Loans and advances due by other officers 0 0 0 0
Details of loans and advances due by firms
or companies in which any director is
partner or director [Abstract]
Loans and advances due by firms in
0 0 0 0
which any director is partner
Total loans and advances due
by firms or companies in which
0 0 0 0
any director is partner or
director
50

Classification based on time period [Axis] Long-term [Member]
Classification of loans and advances [Axis] Other loans and advances [Member] Prepaid expenses [Member]
31/03/2012 31/03/2011 31/03/2012 31/03/2011
[Abstract]
Loans and advances, gross 17,40,34,850 19,83,51,421 87,44,125 1,05,30,446
0 0 0 0
advances
Loans and advances 17,40,34,850 19,83,51,421 87,44,125 1,05,30,446
[Abstract]
0 0 0 0
0 0 0 0
director

Classification based on time period [Axis] Long-term [Member] Short-term [Member]
Classification of loans and advances [Axis] MAT credit entitlement [Member] Loans and advances [Member]
31/03/2012 31/03/2011 31/03/2012 31/03/2011
[Abstract]
Loans and advances, gross (A) 16,52,90,725 18,78,20,975 31,32,61,005 25,02,11,797
0 0 0 0
advances
Loans and advances (B) 16,52,90,725 18,78,20,975 31,32,61,005 25,02,11,797
[Abstract]
0 0 0 0
0 0 0 0
director
Footnotes
(A) MAT Credit entitlement: Considered Good (165290725) + Doubtful (13000000) - Less: Provision for doubtful advances (13000000)
(B) MAT Credit entitlement: Considered Good (165290725) + Doubtful (13000000) - Less: Provision for doubtful advances (13000000)
51

Classification based on time period [Axis] Short-term [Member]
Loans and advances to related parties
Classification of loans and advances [Axis] Security deposits [Member]
[Member]
31/03/2012 31/03/2011 31/03/2012 31/03/2011
[Abstract]
Loans and advances, gross 0 2,30,68,800 2,85,58,760 13,46,436
0 0 0 0
advances
Loans and advances 0 2,30,68,800 2,85,58,760 13,46,436
[Abstract]
0 0 0 0
0 0 0 0
director

Loans advances given other related Loans advances given to other companies
Classification of loans and advances [Axis]
parties [Member] [Member]
31/03/2012 31/03/2011 31/03/2012 31/03/2011
[Abstract]
Loans and advances, gross 2,85,58,760 13,46,436 (A) 13,42,885 (B) 16,01,285
0 0 0 0
advances
Loans and advances 2,85,58,760 13,46,436 13,42,885 16,01,285
[Abstract]
0 0 0 0
0 0 0 0
director
Footnotes
(A) Advance to insurance companies
(B) Advance to insurance companies
52

Loans advances given employees Loans advances value be received
Classification of loans and advances [Axis]
[Member] [Member]
31/03/2012 31/03/2011 31/03/2012 31/03/2011
[Abstract]
Loans and advances, gross 95,24,709 76,10,372 (A) 23,08,856 (B) 24,12,041
0 0 0 0
advances
Loans and advances 95,24,709 76,10,372 23,08,856 24,12,041
[Abstract]
0 0 0 0
0 0 0 0
director
Footnotes
(A) Vendor advances
(B) Vendor advances

Classification of loans and advances [Axis] Other loans and advances [Member] Prepaid expenses [Member]
31/03/2012 31/03/2011 31/03/2012 31/03/2011
[Abstract]
Loans and advances, gross 27,15,25,795 21,41,72,863 7,22,16,245 6,21,12,852
0 0 0 0
advances
Loans and advances 27,15,25,795 21,41,72,863 7,22,16,245 6,21,12,852
[Abstract]
0 0 0 0
0 0 0 0
director
53

Classification of loans and advances [Axis] Service tax receivable [Member]
Classification of assets based on security [Axis] Unsecured considered good [Member]
31/03/2012 31/03/2011
Loans and advances, gross 19,93,09,550 15,20,60,011
Allowance for bad and doubtful loans and advances 0 0
Loans and advances 19,93,09,550 15,20,60,011
Details of loans and advances due by directors, other officers or others
[Abstract]
Loans and advances due by directors 0 0
Loans and advances due by other officers 0 0
Details of loans and advances due by firms or companies in which any
director is partner or director [Abstract]
Loans and advances due by firms in which any director is partner 0 0
Total loans and advances due by firms or companies in which any director
0 0
is partner or director
Subclassification of trade receivables [Table] ..(1)

Classification of assets based on security
Classification of assets based on security [Axis] Unsecured considered good [Member]
[Member]
31/03/2012 31/03/2011 31/03/2012 31/03/2011
[Abstract]
Trade receivables notes [Abstract]
Trade receivables [Abstract]
Subclassification of trade receivables
[Abstract]
Subclassification of trade receivables
[LineItems]
Breakup of trade receivables [Abstract]
Trade receivables, gross 71,77,38,427 93,72,54,674 71,49,69,097 93,72,54,674
Allowance for bad and doubtful debts 27,69,330 0 0 0
Total trade receivables 71,49,69,097 93,72,54,674 71,49,69,097 93,72,54,674
Details of trade receivables due by
[Abstract]
Trade receivables due by directors 0 0
Trade receivables due by other officers 0 0
Details of trade receivables due by
firms or companies in which any director
is partner or director [Abstract]
Total trade receivables due by firms
or companies in which any director is 0 0
partner or director
54
Subclassification of trade receivables [Table] ..(2)

Classification of assets based on security [Axis] Doubtful [Member]
31/03/2012 31/03/2011
Trade receivables notes [Abstract]
Trade receivables [Abstract]
Subclassification of trade receivables [Abstract]
Subclassification of trade receivables [LineItems]
Breakup of trade receivables [Abstract]
Trade receivables, gross 27,69,330 0
Allowance for bad and doubtful debts 27,69,330 0
Total trade receivables 0 0
Details of trade receivables due by directors, other officers or others
[Abstract]
Trade receivables due by directors 0 0
Trade receivables due by other officers 0 0
Details of trade receivables due by firms or companies in which any
director is partner or director [Abstract]
Total trade receivables due by firms or companies in which any
0 0
director is partner or director
Disclosure of breakup of provisions [Table] ..(1)

Classification based on time period [Axis] Long-term [Member] Short-term [Member]
31/03/2012 31/03/2011 31/03/2012 31/03/2011
[Abstract]
Provisions notes [Abstract]
Disclosure of breakup of provisions [Abstract]
Disclosure of breakup of provisions [LineItems]
Provisions [Abstract]
Provisions for employee benefits
[Abstract]
Provision gratuity 11,77,68,646 6,83,71,027 15,36,504 48,60,654
Provision leave encashment 14,88,54,995 9,43,42,425 2,57,05,060 1,51,73,727
Total provisions for employee benefits 26,66,23,641 16,27,13,452 2,72,41,564 2,00,34,381
Provision for corporate tax [Abstract]
Provision for current tax (A) 1,26,86,911 (B) 5,46,315
Total provision for corporate tax 1,26,86,911 5,46,315
Total provisions 26,66,23,641 16,27,13,452 3,99,28,475 2,05,80,696
Footnotes
(A) Provision for tax (net of advance tax and tax deducted at source Rupees 383,678,584 (As at 31 March, 2011 Rupees 193,182,983))
(B) Provision for tax (net of advance tax and tax deducted at source Rupees 383,678,584 (As at 31 March, 2011 Rupees 193,182,983))
55

31/03/2012 31/03/2011
Disclosure of subclassification and notes on liabilities and assets
explanatory [TextBlock]
Trade payables, long-term 0 0
Total other long-term liabilities 0 0
Interest accrued but not due on borrowings 0 0
Interest accrued and due on borrowings 0 0
Debentures claimed but not paid 0 0
Unpaid dividends 0 0
Unpaid matured deposits and interest accrued thereon 0 0
Unpaid matured debentures and interest accrued thereon 0 0
Public deposit payable, current 0 0
Total other payables, current 0 0
Advance received from customers 0 71,58,492
Current liabilities portion of share application money pending
0 0
allotment
Other current liabilities, others (A) 12,22,87,374 (B) 12,95,83,314
Total other current liabilities 12,22,87,374 13,67,41,806
Total other non-current assets 0 0
Aggregate amount of trade receivables outstanding for period
0 0
exceeding six months
Fixed deposits with banks (C) 151,95,01,284 (D) 10,95,01,284
Other balances with banks (E) 30,97,20,670 (F) 39,44,87,816
Total balance with banks 182,92,21,954 50,39,89,100
Cheques, drafts on hand 0 8,61,043
Cash on hand 0 0
Total cash and cash equivalents 182,92,21,954 50,48,50,143
Total cash and bank balances 182,92,21,954 50,48,50,143
Balances held with banks to extent held as margin money 1,85,22,232 93,01,284
Total balances held with banks to extent held as
margin money or security against borrowings, 1,85,22,232 93,01,284
guarantees or other commitments
Bank deposits with more than twelve months maturity 1,85,22,232 93,01,284
Unbilled revenue 90,93,184 0
Other unamortised expenses (G) 1,07,62,735 (H) 8,56,352

Total other current assets 1,98,55,919 8,56,352
Footnotes
(A) Statutory dues + Payables on purchase of fixed assets
(B) Statutory dues + Payables on purchase of fixed assets
(C) Balances with banks include deposits which have an original maturity of more than 12 months amounting to: current year -
18,522,232 previous year - 9,301,284 Balances with banks include margin monies amounting to: current year - 18,522,232 previous year
- 9,301,284
(D) Balances with banks include deposits which have an original maturity of more than 12 months amounting to: current year -
18,522,232 previous year - 9,301,284 Balances with banks include margin monies amounting to: current year - 18,522,232 previous year
- 9,301,284
(E) in current accounts
(F) in current accounts
(G) Accruals - Interest accrued on deposits
(H) Accruals - Interest accrued on deposits
56
[200700] Notes - Additional disclosures on balance sheet

01/04/2011 01/04/2010
to to
31/03/2012 31/03/2011
Disclosure of additional balance sheet notes explanatory [TextBlock]
Total contingent liabilities and commitments 0 0
Amount of dividends proposed to be distributed to equity shareholders 0 0
Amount of per share dividend proposed to be distributed to equity
[INR/shares] 0 [INR/shares] 0
shareholders
Percentage of equity shares held up by foreign holdings 100.00%
Deposits accepted or renewed during period 0 0
Deposits matured and claimed but not paid during period 0 0
Deposits matured and claimed but not paid 0 0
Deposits matured but not claimed 0 0
Interest on deposits accrued and due but not paid 0 0
Share application money received during year 0 0
Share application money paid during year 0 0
Amount of share application money received back during year 0 0
Amount of share application money repaid returned back during year 0 0
Number of person share application money paid during year [pure] 0 [pure] 0
Number of person share application money received during year [pure] 0 [pure] 0
Number of person share application money paid as at end of year [pure] 0 [pure] 0
Number of person share application money received as at end of year [pure] 0 [pure] 0
Whether maintenance of cost records by company has
been mandated under any cost accounting records
No No
rules notified under section 209(1)(d) of
companies act,1956
Unclaimed share application refund money 0 0
Unclaimed matured debentures 0 0
Unclaimed matured deposits 0 0
Interest unclaimed amount 0 0
[200800] Notes - Disclosure of accounting policies, changes in accounting policies and estimates
01/04/2011
to
31/03/2012
Disclosure of accounting policies, change in accounting policies and Textual information (27)
changes in estimates explanatory [TextBlock] [See below]
Disclosure of general information about company [TextBlock] [See below]
Disclosure of accounting policies explanatory [TextBlock] [See below]
Changes in accounting estimate and accounting policy explanatory Textual information (30)
[TextBlock] [See below]
57
Disclosure of accounting policies, change in accounting policies and changes in estimates explanatory [Text Block]
1.Corporate information
UnitedHealth Group Information Services Private Limited (the ?Company?) was incorporated in India as a private limited company under the
Companies Act, 1956 on 22 July, 2002. The Company has been set up to provide information technology services, information technology
enabled services, data analytics services and clinical research support services primarily to its Group Companies. As at 31 March 2012, the
Company has a Software Technology Park unit at Gurgaon and a Special Economic Zone at Hyderabad. During the financial year 2011-12, the
Company has discontinued its i3 business comprising of data analytics services and clinical research support services. Also, refer Note 21.7.
2.Significant accounting policies
2.1Basis of accounting and preparation of financial statements
The financial statements of the Company have been prepared in accordance with the Generally Accepted Accounting Principles in India (Indian
GAAP) to comply with the Accounting Standards notified under the Companies (Accounting Standards) Rules, 2006 (as amended) and the
relevant provisions of the Companies Act, 1956. The financial statements have been prepared on accrual basis under the historical cost
convention. The accounting policies adopted in the preparation of the financial statements are consistent with those followed in the previous year.
2.2Use of estimates
The preparation of the financial statements in conformity with Indian GAAP requires the Management to make estimates and assumptions
considered in the reported amounts of assets and liabilities (including contingent liabilities) and the reported income and expenses during the year.
The Management believes that the estimates used in preparation of the financial statements are prudent and reasonable. Future results could differ
due to these estimates and the differences between the actual results and the estimates are recognised in the periods in which the results are known
/ materialise.
2.3Cash and cash equivalents (for purposes of Cash Flow Statement)
Cash comprises cash on hand and demand deposits with banks. Cash equivalents are short-term balances (with an original maturity of three
months or less from the date of acquisition), highly liquid investments that are readily convertible into known amounts of cash and which are
subject to insignificant risk of changes in value.
2.4Cash flow statement
Cash flows are reported using the indirect method, whereby profit / (loss) before extraordinary items and tax is adjusted for the effects of
transactions of non-cash nature and any deferrals or accruals of past or future cash receipts or payments. The cash flows from operating, investing
and financing activities of the Company are segregated based on the available information.
2.5Depreciation and amortization
Depreciation on fixed assets is provided on the straight line method at the rates set out below, which are based on economic useful lives of these
assets as determined by the management and are greater than the corresponding rates prescribed in Schedule XIV of the Companies Act, 1956:
Description of Asset Depreciation per annum (%)

Leasehold improvements Over the period of lease or five years (whichever is lower)
Plant and equipment 25%
Computers 33.33%
Computer software Lower of license period or three years
Office equipment 25%
Furniture and fixtures 20%
58
Assets costing Rupees 5,000 or less individually are fully depreciated in the year of purchase.
The estimated useful life of the intangible assets and the amortisation period are reviewed at the end of each financial year and the amortisation
method is revised to reflect the changed pattern.
2.6Revenue recognition
Income from services
Revenue from services in relation to Information Technology services, Information Technology enabled services, data analytics services and
clinical research support services is recognized as and when services are rendered based on the terms of specific contract, which is on the basis of
cost expended plus a pre-agreed profit margin, subject to adjustments determined on annual basis.
2.7Other income
Interest income is accounted on accrual basis.
2.8Tangible fixed assets
Fixed assets are carried at cost less accumulated depreciation and impairment losses, if any. Subsequent expenditure relating to fixed assets is
capitalised only if such expenditure results in an increase in the future benefits from such asset beyond its previously assessed standard of
performance.
Capital work-in-progress:
Projects under which assets are not ready for their intended use and other capital work-in-progress are carried at cost, comprising direct cost and
related incidental expenses.
2.9Intangible assets
Intangible assets are carried at cost less accumulated amortisation and impairment losses, if any. The cost of an intangible asset comprises its
purchase price, including any import duties and other taxes (other than those subsequently recoverable from the taxing authorities), and any
directly attributable expenditure on making the asset ready for its intended use and net of any trade discounts and rebates. Subsequent expenditure
on an intangible asset after its purchase / completion is recognised as an expense when incurred unless it is probable that such expenditure will
enable the asset to generate future economic benefits in excess of its originally assessed standards of performance and such expenditure can be
measured and attributed to the asset reliably, in which case such expenditure is added to the cost of the asset.
2.10Foreign currency transactions and translations
Initial recognition
Transactions in foreign currencies entered into by the Company are accounted at the exchange rates prevailing on the date of the transaction.
Measurement of foreign currency monetary items at the Balance Sheet date
Foreign currency monetary items of the Company outstanding at the Balance Sheet date are restated at the year-end rates.
Treatment of exchange differences
Exchange differences arising on settlement / restatement of foreign currency monetary assets and liabilities of the Company are recognised as
income or expense in the Statement of Profit and Loss.
59
2.11Employee benefits
Employee benefits include provident fund, gratuity fund and compensated absences.
Defined contribution plans
The Company's contribution to provident fund are considered as defined contribution plans and are charged as an expense as they fall due based
on the amount of contribution required to be made.
Defined benefit plans
For defined benefit plans in the form of gratuity fund, the cost of providing benefits is determined using the Projected Unit Credit method, with
actuarial valuations being carried out at each Balance Sheet date. Actuarial gains and losses are recognised in the Statement of Profit and Loss in
the period in which they occur. Past service cost is recognised immediately to the extent that the benefits are already vested and otherwise is
amortised on a straight-line basis over the average period until the benefits become vested. The retirement benefit obligation recognised in the
Balance Sheet represents the present value of the defined benefit obligation as adjusted for unrecognised past service cost.
Short-term employee benefits
The undiscounted amount of short-term employee benefits expected to be paid in exchange for the services rendered by employees are recognised
during the year when the employees render the service. These benefits include performance incentive and compensated absences which are
expected to occur within twelve months after the end of the period in which the employee renders the related service. The cost of such
compensated absences is accounted as under :
(a) in case of accumulated compensated absences, when employees render the services that increase their entitlement of future compensated
absences; and
(b) in case of non-accumulating compensated absences, when the absences occur.
Long-term employee benefits
Compensated absences which are not expected to occur within twelve months after the end of the period in which the employee renders the
related service are recognised as a liability at the present value of the defined benefit obligation as at the Balance Sheet date.
2.12Segment reporting
Business Segments
Based on similarity of activities, risks and reward structure, organisation structure and internal reporting systems, the Company operates in a
single business segment and is primarily engaged in the business of providing Information Technology services, Information Technology enabled
services, data analytics services and clinical research support services.
Geographic Segments
The Company also exports its services and accordingly, secondary segmental reporting is performed on the basis of the geographical location of
customers i.e. within India and overseas.
2.13Leases
Leases where the lessor effectively retains substantially all the risks and benefits of ownership of the leased asset are classified as operating
leases. Operating lease charges are recognised as an expense in the Statement of Profit and Loss on a basis, which reflect the time and pattern of
such payments appropriately.
60
2.14Earnings per share
Basic earnings per share is computed by dividing the profit / (loss) after tax (including the post tax effect of extraordinary items, if any) by the
weighted average number of equity shares outstanding during the year. Diluted earnings per share is computed by dividing the profit / (loss) after
tax (including the post tax effect of extraordinary items, if any) as adjusted for dividend, interest and other charges to expense or income relating
to the dilutive potential equity shares, by the weighted average number of equity shares considered for deriving basic earnings per share and the
weighted average number of equity shares which could have been issued on the conversion of all dilutive potential equity shares. Potential equity
shares are deemed to be dilutive only if their conversion to equity shares would decrease the net profit per share from continuing ordinary
operations. Potential dilutive equity shares are deemed to be converted as at the beginning of the period, unless they have been issued at a later
date. Dilutive potential equity shares are determined independently for each period presented.
2.15Taxes on income
Current tax is the amount of tax payable on the taxable income for the year as determined in accordance with the provisions of the Income Tax
Act, 1961.
Minimum Alternate Tax (MAT) paid in accordance with the tax laws, which gives future economic benefits in the form of adjustment to future
income tax liability, is considered as an asset if there is convincing evidence that the Company will pay normal income tax. Accordingly, MAT is
recognised as an asset in the Balance Sheet when it is probable that future economic benefit associated with it will flow to the Company.
Deferred tax is recognised on timing differences, being the differences between the taxable income and the accounting income that originate in
one period and are capable of reversal in one or more subsequent periods. Deferred tax is measured using the tax rates and the tax laws enacted or
substantially enacted as at the reporting date. Deferred tax liabilities are recognised for all timing differences. Deferred tax assets in respect of
unabsorbed depreciation and carry forward of losses are recognised only if there is virtual certainty that there will be sufficient future taxable
income available to realise such assets. Deferred tax assets are recognised for timing differences of other items only to the extent that reasonable
certainty exists that sufficient future taxable income will be available against which these can be realised. Deferred tax assets and liabilities are
offset if such items relate to taxes on income levied by the same governing tax laws and the Company has a legally enforceable right for such set
off. Deferred tax assets are reviewed at each Balance Sheet date for their realisability.
2.16Impairment of assets
The carrying values of assets / cash generating units at each Balance Sheet date are reviewed for impairment. If any indication of impairment
exists, the recoverable amount of such assets is estimated and impairment is recognised, if the carrying amount of these assets exceeds their
recoverable amount. The recoverable amount is the greater of the net selling price and their value in use. Value in use is arrived at by discounting
the future cash flows to their present value based on an appropriate discount factor. When there is indication that an impairment loss recognised
for an asset in earlier accounting periods no longer exists or may have decreased, such reversal of impairment loss is recognised in the Statement
of Profit and Loss, except in case of revalued assets.
2.17Provisions and contingencies
A provision is recognised when the Company has a present obligation as a result of past events and it is probable that an outflow of resources will
be required to settle the obligation in respect of which a reliable estimate can be made. Provisions (excluding retirement benefits) are not
discounted to their present value and are determined based on the best estimate required to settle the obligation at the Balance Sheet date. These
are reviewed at each Balance Sheet date and adjusted to reflect the current best estimates. Contingent liabilities are disclosed in the Notes.
2.18Service tax input credit
Service tax input credit is accounted for in the books in the period in which the underlying service received is accounted and when there is no
uncertainty in availing / utilising the credits.
Particulars
20.1 Contingent liabilities and
As at As at
commitments (to the extent not provided for)
31.03.2012 31.03.2011
(i) Contingent Liabilities (Rupees) (Rupees)
a. The Company has STPI unit at Gurgaon and a Special Economic Zone (SEZ) at Hyderabad. The STPI and SEZ
units have been exempted from customs and central excise duties and levies on imported and indigenous capital goods
and stores and spares under an undertaking to fulfill export obligation as per the EXIM Policy from time to time. 235,152,379 211,280,889
61
The accumulated amount of custom duty not provided for on duty free imports of capital goods aggregates to
b. The Department has disallowed a part of service tax refund claim for the quarter October to December, 2007 vide
its Order dated 6 December, 2010 contending that the claim had become time barred. The Company had filed an
appeal with the Commissioner of Service Tax (Appeals) u/s 85 of the Finance Act 1994 dated 10 January, 2011. The
Commissioner of Service Tax (Appeals) had rejected the refund claim vide its Order dated 30 September, 2011. The
Company has filed an appeal with the Service Tax Appellate Tribunal on 9 January, 2012, and the final order of the 3,045,553 3,045,553
Tribunal is awaited. The amount involved is accounted for as a recoverable and included under ?Service tax
recoverable?.
No provision has been made in the books for the amount disallowed as the Company expects a favorable order.
c. The Department has disallowed a part of service tax refund claim for the quarters ended December, 2008 and
March, 2009 vide its Order dated 30 August, 2011 contending that the clinical research services rendered by the
Company would qualify as "Technical Testing and Analysis services" instead of "Business Support Services" and
thus, do not qualify as exports and will be deemed to have been rendered within India. The Company has filed an
appeal with the Commissioner of Service Tax (Appeals) u/s 85 of the Finance Act 1994 dated 18 November, 2011. 844,448 844,448
The final order is awaited against the said appeal. The amount involved is accounted for as a recoverable and included
under ?Service tax recoverable?.
d. During the year ended 31 March 2012, the Company has received a draft order u/s 144C(1), wherein a sum of
Rupees 233,083,131 is proposed to be added on account of transfer pricing adjustments in respect of Assessment Year
2008-09. The Company preferred an application before the Dispute Resolution Panel dated 25 January, 2012 to
review the grounds of objection raised by the Company against the draft assessment order and provide the Assessing
Officer/ Transfer Pricing Officer with appropriate directions based on merits of the case.
The Company believes that no liability will arise on account of transfer pricing adjustments and has accordingly made
no provision in the financial statements.
(ii) Commitments
a.
Estimate amount of contracts remaining to be
executed on capital account not provided for:
i.Tangible assets 25,016,039 31,890,153
ii.Intangible assets 2,831,078 6,609,018
27,847,117 38,499,171
As at 31.03.2012 As at 31.03.2011
Particulars
(Rupees) (Rupees)
b. Other commitments
i. Legal and professional 3,853,416 179,389
ii. Membership and subscription 1,540,000 -
iii. Repairs and maintenance - Buildings 796,583 227,083
iv. Repairs and maintenance - Others 1,411,631 741,866
v. Security Deposit 47,179,424 -
vi. Staff welfare - 1,307,185
54,781,054 2,455,523
20.2 Disclosures required under Section 22 of the Micro, Small and Medium Enterprises Development Act, 2006
Based on the information available with the Company, the balance due to Micro and Small enterprises as defined under the MSMED Act,
2006 is Rupees Nil (Previous year Rupees Nil) and no interest during the year has been paid or is payable under the terms of MSMED Act,
2006. Dues to Micro and Small Enterprises have been determined to the extent such parties have been identified on the basis of information
collected by the Management. This has been relied upon by the auditors.
Details on unhedged foreign currency exposures

The year-end foreign currency exposures that have not been hedged by a As at 31.03.2012 As at As at As at
20.3
derivative instrument or otherwise are given below: 31.03.2012 31.03.2011 31.03.2011
Particulars
Receivable / Receivable / Receivable / Receivable
(Payable) (Payable) (Payable) / (Payable)
Foreign Foreign
Rupees Rupees
Currency Currency
$ $
a. Trade receivables
714,969,097 14,053,101 934,985,643 20,153,509
?
546,685
62
$
$
b. Loans and advances
28,558,760 561,338 1,346,436
30,135
$
c. Advance from customers
- - (2,153,979)
(48,768)
$
$
d. Payables on purchase of fixed assets
(6,555,303) (128,848) (32,134,712)
(718,291)
$
$
e. Trade payables
(13,608,078) (267,474) (22,168,426)
(496,161)
20.4 Value of imports calculated on CIF basis

Particulars
(Rupees) (Rupees)
a. Capital Goods 166,677,943 347,959,820
b. Computer Supplies - 185,153
Total 166,677,943 348,144,973
20.5 Expenditure in foreign currency:

a. Travelling and conveyance 47,228,711 41,911,571
b. Repair and maintenance 1,023,013 3,777,001
c. Legal and professional 8,310,901 3,765,891
d. Membership and subscriptions 3,140,477 3,927,386
e. Restricted Stock Unit Awards/ Stock Appreciation Rights 14,649,865 6,547,776
f. Salary and allowances 8,824,371 8,055,176
Total 83,177,338 67,984,801
20.6 Earnings in foreign currency

a. Export of services 6,403,796,840 4,692,802,140
21.1 Employee benefit plans

a. Defined contribution plans
The Company makes Provident Fund contributions to defined contribution plans for qualifying employees. Under the Scheme, the
Company is required to contribute a specified percentage of the payroll costs to fund the benefits. The Company recognised Rupees
145,897,738 (Previous year Rupees 99,993,938) for Provident Fund contributions in the Statement of Profit and Loss. The contributions
payable to these plans by the Company are at rates specified in the rules of the scheme.
b. Defined benefit plans

The Company offers the following employee benefit scheme to its employees:
i.
Gratuity
The Company?s gratuity scheme provides for lump sum payment to vested employees at retirement, death while in employment or on
termination of employment of an amount equivalent to 15 days salary payable for each completed year of service or part thereof in excess of 6
months subject to a ceiling of Rupees 1,000,000. Vesting occurs upon completion of 5 years of service.
The following table sets out the status of the defined benefit scheme and the amount recognised in the financial statements:

Particulars
(Rupees) (Rupees)
Components of employer expense
a. Current service cost 41,431,050 28,064,947
b. Interest cost 5,561,889 3,282,422
c. Actuarial losses/(gains) 4,520,289 854,038
d. Total expense recognised in the Statement of Profit and Loss 51,513,228 32,201,407
Actual contribution and benefit payments for year
Actual benefit payments
Actual contributions
Net asset / (liability) recognised in the Balance Sheet
63
a. Present value of defined benefit obligation 119,305,150 73,231,681

b. Fair value of plan assets - -
c. Funded status [Surplus / (Deficit)] (119,305,150) (69,523,611)
Unrecognised past service costs - -
c. Net asset / (liability) recognised in the Balance Sheet (119,305,150) (73,231,681)
Change in defined benefit obligations (DBO) during the year
a. Present value of DBO at beginning of the year 73,231,681 41,030,274
b. Current service cost 41,431,050 28,064,947
c. Interest cost 5,561,889 3,282,422
d. Actuarial (gains) / losses 4,520,289 854,038
e. Past service cost - -
e. Liability transferred on account of discontinuing operations (3,708,070) -
f. Benefits paid (1,731,689) -
g. Present value of DBO at the end of the year 119,305,150 73,231,681
There are no plan assets as on 31 March, 2012 for defined benefit gratuity plan.
Actuarial assumptions for gratuity and compensated absences:

Discount rate (per annum) 8% 8%
Expected return on plan assets 0% 0%
Salary escalation 8% 8%
Attrition:
Upto 30 years 20% 20%
31- 44 years 5% 5%
Above 44 years 1% 1%
LIC
(1994-96)
Mortality tables
duly
modified
Estimate of amount of contribution for gratuity in the immediate next year

63,500,498 56,967,842
The discount rate is based on the prevailing market yields of Government of India securities as at the Balance Sheet
date for the estimated term of the obligations. The estimate of future salary increases considered, takes into account
the inflation, seniority, promotion, increments and other relevant factors.
Experience adjustments
Particulars 2011-12 2010-11 2009-10 2008-09 2007-08
Gratuity
Present value of DBO 119,305,150 73,231,681 41,030,274 17,786,662 7,525,497
Fair value of plan assets - - - - -
Experience gain / (loss) adjustments on plan liabilities (4,520,289) (854,038) (128,186) 1,126,276 (1,150,208)
21.2 Segment information

The Company is primarily engaged in the business of providing
information technology services, information technology enabled
services, data analytic services and clinical research support
services which are governed by the same set of risk and returns.
Secondary segmental reporting is performed on the basis of the

Within India Overseas
geographical location of customers. The Company provides
services overseas primarily in United States of America and
United Kingdom. Also refer Note 21.7.
Geographical revenues are segregated based on the location of the

customer who is invoiced or in relation to which the revenue is
otherwise recognised.
United States United
Details Others Total
of America Kingdom
Segment revenue 13,790,745 6,315,965,236 86,580,198 6,417,587,585

1,251,406
64
(14,100,266) (4,353,189,977) (334,878,133) (4,734,030) (4,706,902,406)
Segment assets 3,068,253,314 743,527,857 3,811,781,171

- -
(1,831,229,622) (899,462,240) (34,500,629) (2,369,210) (2,767,561,701)

Capital expenditure 299,256,730 - - - 299,256,730
(-) (-) (-) (769,520,774)

(769,520,774)
Note: Figures in bracket pertain to the previous year.
21.3 Related party transactions

21.3.A Details of related parties:
Description of relationship Names of related parties
Ultimate Holding Company UnitedHealth Group Inc.
Holding Company UnitedHealth Group International B.V.
Fellow Subsidiaries United HealthCare Services, Inc.
UnitedHealth International Inc.
UnitedHealthcare International Services Inc.
Ingenix Pharmaceuticals Services (UK) Limited (till 12 July, 2011)
UnitedHealth Group Global Services Inc.
Key Management Personnel (KMP) Partha S Mishra - Managing Director
Venkatakrishnan Ramaswamy Iyer- Whole Time Director
Note: Related parties have been identified by the Management.
21.3.B Details of related party transactions

during the year ended 31 March, 2012 and
balances outstanding as at 31 March, 2012:
(Amount in
Rupees)
Ultimate Holding
Particulars Fellow KMP Total
Holding Company
Company Subsidiaries
Transactions during the year
i.Revenue from operations
a.United HealthCare Services, Inc. - - 6,315,965,236 - 6,315,965,236
(-) (-) (4,353,189,977) (-)

(4,353,189,977)
b.Ingenix Pharmaceuticals Services (UK) Limited - - 86,580,198 -

86,580,198
(-) (-) (334,878,133) (-)

(334,878,133)
- - 6,402,545,434 - 6,402,545,434
(-) (-) (4,688,068,110) (-) (4,688,068,110)
ii.Advance against expenses
a.Ingenix Pharmaceuticals Services (UK) Limited - - -

8,152,147 8,152,147
(-) (-) (-)

(25,505,713) (25,505,713)
iii.Reimbursement of salary expenses
a.UnitedHealthcare International Services Inc. - - 8,824,371 -

8,824,371
(-) (-) (-)

(8,055,176) (8,055,176)
b.United HealthCare Services, Inc. - - 70,417,900 -

70,417,900
(-) (-) (-)

(35,260,931) (35,260,931)
65
c.UnitedHealth Group Global Services Inc. - - 9,340,715 - 9,340,715

(-) (-) (-) (-) (-)
- - 88,582,986 -
88,582,986
(-) (-) (43,316,107) (-) (43,316,107)
iv.Reimbursement of travel expenses
a.United HealthCare Services, Inc. - - 5,407,870 -

5,407,870
(-) (-) (-)

(4,843,705) (4,843,705)
b.UnitedHealth Group Global Services Inc. - - 2,835,638 -

2,835,638
(-) (-) (-) (-) (-)
- - 8,243,508 - 8,243,508
(-) (-) (-)

(4,843,705) (4,843,705)
v.Managerial remuneration
(Excluding provision for gratuity and compensated absences, as the
same are actuarially determined for the Company as a whole and thus,
not separately ascertainable for the directors)
a.Partha S Mishra - - - 32,714,096

32,714,096
(-) (-) (-) (29,741,091)

(29,741,091)
b.Venkatakrishnan Ramaswamy Iyer - - - 8,374,669

8,374,669
(-) (-) (-) (7,288,960)

(7,288,960)
- - -
41,088,765 41,088,765
(-) (-) (-) (37,030,051)

(37,030,051)
vi.Restricted Stock Unit Awards/
Stock Appreciation Rights
a.UnitedHealth Group Inc. - - -

14,649,865 14,649,865
(-) (-) (-)

(6,547,776) (6,547,776)
vii.Reimbursement of tax paid on
Restricted Stock Unit Awards/

4,209,314 4,209,314
(-) (-) (-)

(1,346,436) (1,346,436)
viii.Reimbursement for purchase of assets
a.United HealthCare Services, Inc. - - -

- -
(-) (-) (3,915,755) (-)

(3,915,755)
Note: Figures in bracket pertain to the previous year
Balances outstanding at the end of the year (Amount in Rupees)

Ultimate Holding Holding Company Fellow KMP Total
i.Equity Share Capital
a.UnitedHealth Group International B.V. - 99,368,050 - - 99,368,050
(-) (99,368,050) (-) (-) (99,368,050)
b.UnitedHealth International Inc. - - 631,950 - 631,950
66
(-) (-) (631,950) (-) (631,950)

- 99,368,050 631,950 - 100,000,000
(-) (99,368,050) (631,950) (-) (100,000,000)
ii.Preference Share Capital
(-) (615,212,500) (-) (-) (615,212,500)
iii.Trade receivables
a.United HealthCare Services, Inc. - - 714,969,097 - 714,969,097
(-) (-) (898,115,804) (-) (898,115,804)
b.Ingenix Pharmaceuticals Services (UK) Limited - - - - -
(-) (-) (34,500,629) (-) (34,500,629)
- - 714,969,097 - 714,969,097
(-) (-) (932,616,433) (-) (932,616,433)
iv.Loans and advances
a.UnitedHealth Group Inc. 4,209,314 - - - 4,209,314
(1,346,436) (-) (-) (-) (1,346,436)
b.United HealthCare Services, Inc. - - 18,635,405 - 18,635,405
(-) (-) (-) (-) (-)
(-) (-) (-) (-) (-)
4,209,314 - 24,349,446 - 28,558,760
(1,346,436) (-) (-) (-) (1,346,436)
v.Trade payables
a.UnitedHealthcare International Services Inc. - - 4,533,338 - 4,533,338
(-) (-) (10,622,304) (-) (10,622,304)
b.UnitedHealth Group Inc. 9,074,740 - - - 9,074,740
(11,546,122) (-) (-) (-) (11,546,122)
9,074,740 - 4,533,338 - 13,608,078
(11,546,122) (-) (10,622,304) (-) (22,168,426)
vi.Payables for purchase of fixed assets
(-) (-) (3,743,455) (-) (3,743,455)
vii.Advance from customers
a.United HealthCare Services, Inc. - - - - -
(-) (-) (2,153,979) (-) (2,153,979)
(-) (-) (5,004,513) (-) (5,004,513)
- - - - -
- (-) (7,158,492) (-) (7,158,492)
21.4 Leases
a. The Company has paid the following lease
rent during the year:
Particulars
(Rupees) (Rupees)
i. Operating lease rent 181,964,056 182,305,716
b. The details of future minimum lease payments
under non-cancellable leases are as follows:
As at 31.03.2012 As at 31.03.2011
Particulars
(Rupees) (Rupees)
i. Not later than one year 143,029,503 95,779,344
ii. Later than one year and not later than five years 556,660,917 104,562,818
Total 699,690,420 200,342,162
67
21.5 Earnings per share (EPS):

As at 31.03.2012. As at 31.03.2011.
Particulars
(Rupees) (Rupees)
a. Basic
i. Continuing operations
Net profit for the year from continuing operations 660,713,002 557,786,575
Less: Preference dividend and tax thereon 57,391,452 57,391,452
Net profit for the year from continuing operations attributable to the equity shareholders 603,321,550 500,395,123
Weighted average number of equity shares 10,000,000 10,000,000
Par value per share 10 10
Earnings per share from continuing operations - Basic 60.33 50.04
ii. Total operations
Net profit for the year 842,324,894 584,494,522
Net profit for the year attributable to the equity shareholders 784,933,442 527,103,070
Weighted average number of equity shares 10,000,000 10,000,000
Earnings per share - Basic 78.49 52.71
b. Diluted
i. Continuing operations
Net profit for the year from continuing operations 660,713,002 557,786,575
Net profit for the year attributable to the equity shareholders from continuing operations 603,321,550 500,395,123
Add: Preference dividend and tax thereon 57,391,452 57,391,452
Profit from continuing operations attributable to equity shareholders (on dilution) 660,713,002 557,786,575
Weighted average number of equity shares for Basic EPS 10,000,000 10,000,000
Add: Effect of convertible preference shares which are dilutive 61,521,250 61,521,250
Weighted average number of equity shares - for diluted EPS 71,521,250 71,521,250
Earnings per share, from continuing operations - Diluted 9.24 7.80
ii. Total operations
Net profit for the year 842,324,894 584,494,522
Net profit for the year attributable to the equity shareholders 784,933,442 527,103,070
Add: Preference dividend and tax thereon 57,391,452 57,391,452
Profit attributable to equity shareholders (on dilution) 842,324,894 584,494,522
Weighted average number of equity shares for Basic EPS 10,000,000 10,000,000
Add: Effect of convertible preference shares which are dilutive 61,521,250 61,521,250
Weighted average number of equity shares - for diluted EPS 71,521,250 71,521,250
Earnings per share - Diluted 11.78 8.17
21.6 Deferred tax (liability) / asset

Deferred tax assets and liabilities are being offset as they
relate to taxes on income levied by the same governing taxation laws.
The breakup of deferred tax assets / liabilities is as follows:
As at 31.03.2012 As at 31.03.2011
Particulars Credited to statement
(Rupees) (Rupees)
of Profit and Loss
Tax effect of items constituting deferred tax assets
a. Provision for gratuity 38,708,555 16,151,619 22,556,936
b. Provision for compensated absences 56,636,010 22,721,918 33,914,092
c. Provision for bonus 21,314,538 4,608,965 16,705,573
d. Provision for doubtful debts 898,509 898,509 -
e. On difference between book balance and tax balance of fixed assets 58,718,031 14,271,949 44,446,082
68
Total 176,275,643 58,652,960 117,622,683
21.7 Discontinuing operations

On 13 January, 2011, the Board of Directors approved to sell and transfer to inVentiv International Pharma Services Private Limited its business
comprising of contract research organization business relating to data analytics services, clinical research support services and clinical research
personnel placement business (?i3 Business?) on a going concern basis together with the assets and liabilities of such business for consideration
of Rupees 297,666,176. The effective date of such business transfer is 12 July, 2011. The business transfer will not affect the going concern
status of the Company.
The results of the discontinued business during

the year until discontinuation were as under:
Particulars
(Rupees) (Rupees)
Revenue from operations 91,946,201 350,220,236
Other income 10,117,563 1,123,801
Total revenue (A) 102,063,764 351,344,037
Employee benefits expense 55,536,081 168,508,777
Finance costs 41,899 55,983
Depreciation and amortisation expense 7,317,896 29,303,005
Other expenses 32,724,675 121,596,874
Total expenses (B) 95,620,551 319,464,639
Profit before tax from ordinary activities (A-B) 6,443,213 31,879,398
Add: Gain on disposal of assets / settlement of liabilities 219,948,994 -
attributable to the discontinuing operation
Tax expense:
-On ordinary activities attributable to the discontinuing operations 539,229 5,171,451
-On gain / loss on disposal of assets / settlement of liabilities 44,241,086 -
Profit after tax of discontinuing operations 181,611,892 26,707,947
As at 31.03.2012 As at 31.03.2011
Particulars
(Rupees) (Rupees)
Carrying amount of assets as at the Balance Sheet - 145,829,023
date relating to the discontinued business to be disposed off
Carrying amount of liabilities as at the Balance Sheet - 83,810,707
date relating to the discontinued business to be settled
Particulars
(Rupees) (Rupees)
Net cash inflow/ (outflow) attributable to the discontinued business
Cash flows from operating activities (22,545,555) 13,364,858
Cash flows from investing activities 41,924,428 (13,400,110)
Cash flows from financing activities - -
22.Employee share based payments

UnitedHealth Group Inc., the Ultimate Holding Company has an employee benefit scheme whereby some employees are awarded Restricted
Stock Unit Award/ Stock Appreciation Rights allotted by the Ultimate Holding Company. The Company has accordingly received a charge from
UnitedHealth Group Inc. for Rupees 14,649,865 (Previous year Rupees 6,547,776) on account of Restricted Stock Unit Award/ Stock
Appreciation Rights exercised by the Company?s employees.
The Guidance note on ?Accounting for employees share based payment? issued by the Institute of Chartered Accountants for India (ICAI)
requires the Company to account for employees share based payments plans granted on or after 1 April, 2005 in the manner specified in the
Guidance Note. The management is of the view that the accounting treatment as per the guidance note would not be appropriate since a fixed
charge is received from the Ultimate Holding Company. Since the Company has not accounted for the employees share based payment plan as
per the said Guidance Note, the impact of adjustments and disclosures, if any, arising out the same is not quantifiable.
23.Transfer Pricing
The Company has established a comprehensive system of maintenance of information and documents as required by the transfer pricing
legislation under sections 92-92F of the Income Tax Act, 1961. Since the law requires the existence of such information and documentation to
be contemporaneous in nature, the Company is in the process of updating the documentation of the international transactions entered into with
the associated enterprises from April 2011 and expects such records to be in existence by November 2012 as required under law. The
management is of the opinion that its international transactions are at arm?s length so that the aforesaid legislation will not have any impact on
the financial statements, particularly on the amount of tax expense and that of provision for taxation.
24.Operating Cycle
69
The Company has determined its operating cycle as 12 months for the purpose of current and non-current classification in the financial
statements.
25.Revised Schedule VI
The Revised Schedule VI has become effective from 1 April, 2011 for the preparation of financial statements. This has significantly impacted
the disclosure and presentation made in the financial statements. Previous year's figures have been regrouped / reclassified wherever necessary to
correspond with the current year's classification / disclosure.
Disclosure of general information about company [Text Block]

UnitedHealth Group Information Services Private Limited (the ?Company?) was incorporated in India as a private limited company under the
Companies Act, 1956 on 22 July, 2002. The Company has been set up to provide information technology services, information technology
enabled services, data analytics services and clinical research support services primarily to its Group Companies. As at 31 March 2012, the
Company has a Software Technology Park unit at Gurgaon and a Special Economic Zone at Hyderabad. During the financial year 2011-12, the
Company has discontinued its i3 business comprising of data analytics services and clinical research support services
Disclosure of accounting policies explanatory [Text Block]

The financial statements of the Company have been prepared in accordance with the Generally Accepted Accounting Principles in India (Indian
GAAP) to comply with the Accounting Standards notified under the Companies (Accounting Standards) Rules, 2006 (as amended) and the
relevant provisions of the Companies Act, 1956. The financial statements have been prepared on accrual basis under the historical cost
convention. The accounting policies adopted in the preparation of the financial statements are consistent with those followed in the previous year
Changes in accounting estimate and accounting policy explanatory [Text Block]

The preparation of the financial statements in conformity with Indian GAAP requires the Management to make estimates and assumptions
considered in the reported amounts of assets and liabilities (including contingent liabilities) and the reported income and expenses during the year.
The Management believes that the estimates used in preparation of the financial statements are prudent and reasonable. Future results could differ
due to these estimates and the differences between the actual results and the estimates are recognised in the periods in which the results are known
/ materialise.
[201200] Notes - Employee benefits

01/04/2011
to
31/03/2012
Disclosure of employee benefits explanatory [TextBlock] [See below]
70
Disclosure of employee benefits explanatory [Text Block]

Employee benefits include provident fund, gratuity fund and compensated absences.
Defined contribution plans
The Company's contribution to provident fund are considered as defined contribution plans and are charged as an expense as they fall due based
on the amount of contribution required to be made.
Defined benefit plans
For defined benefit plans in the form of gratuity fund, the cost of providing benefits is determined using the Projected Unit Credit method, with
actuarial valuations being carried out at each Balance Sheet date. Actuarial gains and losses are recognised in the Statement of Profit and Loss in
the period in which they occur. Past service cost is recognised immediately to the extent that the benefits are already vested and otherwise is
amortised on a straight-line basis over the average period until the benefits become vested. The retirement benefit obligation recognised in the
Balance Sheet represents the present value of the defined benefit obligation as adjusted for unrecognised past service cost.
Short-term employee benefits
The undiscounted amount of short-term employee benefits expected to be paid in exchange for the services rendered by employees are recognised
during the year when the employees render the service. These benefits include performance incentive and compensated absences which are
expected to occur within twelve months after the end of the period in which the employee renders the related service. The cost of such
compensated absences is accounted as under :
(a) in case of accumulated compensated absences, when employees render the services that increase their entitlement of future compensated
absences; and
(b) in case of non-accumulating compensated absences, when the absences occur.
Long-term employee benefits
Compensated absences which are not expected to occur within twelve months after the end of the period in which the employee renders the
related service are recognised as a liability at the present value of the defined benefit obligation as at the Balance Sheet date.
[201300] Notes - Segments
Additional geographical disclosure of details on assets based on location of assets [Table] ..(1)
Geographical disclosure of details on assets based on location of assets
1 2
[Axis]
31/03/2012 31/03/2011 31/03/2012 31/03/2011
Disclosure of reportable segments [Abstract]
Disclosure of secondary reportable segments [Abstract]
Additional geographical disclosure of
details on assets based on location of assets
[Abstract]
Geographical disclosure of details on
assets based on location of assets
[LineItems]
Segment assets based on location of assets 306,82,53,314 183,12,29,622 74,35,27,857 89,94,62,240
71
Additional geographical disclosure of details on assets based on location of assets [Table] ..(2)
Geographical disclosure of details on assets based on location of assets [Axis] 3 4
31/03/2011 31/03/2011
Additional geographical disclosure of details on assets based on location of assets
[Abstract]
Geographical disclosure of details on assets based on location of assets
[LineItems]
Segment assets based on location of assets 3,45,00,629 23,69,210
Additional geographical disclosure of revenue from customers based on customer location [Table] ..(1)
Geographical disclosure of revenue from customers based on customer
1 2
location [Axis]
01/04/2011 01/04/2010 01/04/2011 01/04/2010
to to to to
31/03/2012 31/03/2011 31/03/2012 31/03/2011
revenue from customers based on customer
location [Abstract]
Geographical disclosure of revenue from
customers based on customer location
[LineItems]
Revenue from external customers 1,37,90,745 1,41,00,266 631,59,65,236 435,31,89,977
Additional geographical disclosure of revenue from customers based on customer location [Table] ..(2)
Geographical disclosure of revenue from customers based on customer
3 4
location [Axis]
01/04/2011 01/04/2010 01/04/2011 01/04/2010
to to to to
31/03/2012 31/03/2011 31/03/2012 31/03/2011
revenue from customers based on customer
location [Abstract]
Geographical disclosure of revenue from
customers based on customer location
[LineItems]
Revenue from external customers 8,65,80,198 33,48,78,133 12,51,406 47,34,030

01/04/2011
to
31/03/2012
Disclosure of enterprise's reportable segments explanatory [TextBlock] [See below]
72
Disclosure of enterprise's reportable segments explanatory [Text Block]

Business Segments
Based on similarity of activities, risks and reward structure, organisation structure and internal reporting systems, the Company operates in a
single business segment and is primarily engaged in the business of providing Information Technology services, Information Technology enabled
services, data analytics services and clinical research support services.
Geographic Segments
The Company also exports its services and accordingly, secondary segmental reporting is performed on the basis of the geographical location of
customers i.e. within India and overseas.
21.2 Segment information

The Company is primarily engaged in the business of providing
information technology services, information technology enabled
services, data analytic services and clinical research support
services which are governed by the same set of risk and returns.
Secondary segmental reporting is performed on the basis of the

Within India Overseas
geographical location of customers. The Company provides
services overseas primarily in United States of America and
United Kingdom. Also refer Note 21.7.
Geographical revenues are segregated based on the location of the

customer who is invoiced or in relation to which the revenue is
otherwise recognised.
United States United

Details Others Total
of America Kingdom
Segment revenue 13,790,745 6,315,965,236 86,580,198 6,417,587,585

1,251,406
(14,100,266) (4,353,189,977) (334,878,133) (4,734,030) (4,706,902,406)
Segment assets 3,068,253,314 743,527,857 3,811,781,171

- -
(1,831,229,622) (899,462,240) (34,500,629) (2,369,210) (2,767,561,701)
Capital expenditure 299,256,730 - - - 299,256,730
(-) (-) (-) (769,520,774)

(769,520,774)
Note: Figures in bracket pertain to the previous year.
73
[201600] Notes - Related party
Disclosure of relationship and transactions between related parties [Table] ..(1)

Categories of related parties [Axis] 1 2
01/04/2011 01/04/2010 01/04/2011 01/04/2010
to to to to
31/03/2012 31/03/2011 31/03/2012 31/03/2011
Disclosure of relationship and transactions between
related parties [Abstract]
related parties [LineItems]
UnitedHealth Group UnitedHealth Group UnitedHealth UnitedHealth
Name of related party International B.V. International B.V. International Inc. International Inc.
Country of incorporation or residence of related
NETHERLANDS NETHERLANDS UNITED STATES UNITED STATES
party
Fellow Subsidiary Fellow Subsidiary
Description of nature of related party relationship Holding company Holding company
company company
Description of nature of transactions with related
Equity shares Equity shares Equity shares Equity shares
party
Related party transactions [Abstract]
Transfers under finance agreements related
party transactions [Abstract]
Equity contributions received under
finance agreements related party 9,93,68,050 9,93,68,050 6,31,950 6,31,950
transactions

01/04/2011 01/04/2010 01/04/2011 01/04/2010
to to to to
31/03/2012 31/03/2011 31/03/2012 31/03/2011
UnitedHealth Group UnitedHealth Group United HealthCare United HealthCare
Name of related party International B.V. International B.V. Services Inc. Services Inc.
NETHERLANDS NETHERLANDS UNITED STATES UNITED STATES
party
Description of nature of related party relationship Holding company Holding company
company company
Preference shares Preference shares Trade Receivables Trade Receivables
party
Transfers under finance agreements related
party transactions [Abstract]
Equity contributions received under
finance agreements related party 61,52,12,500 61,52,12,500
transactions
Outstanding balances for related party
transactions [Abstract]
Amounts receivable related party transactions 71,49,69,097 89,81,15,804
74

01/04/2011 01/04/2010 01/04/2011 01/04/2010
to to to to
31/03/2012 31/03/2011 31/03/2012 31/03/2011
UnitedHealth Inqenix Pharmaceuticals United HealthCare UnitedHealth Group
Name of related party Group Inc. Services (UK) Limited Services Inc. Inc.
Country of incorporation or residence of related UNITED
UNITED KINGDOM UNITED STATES UNITED STATES
party STATES
Ultimate
Fellow Subsidiary Ultimate Holding
Description of nature of related party relationship Holding Fellow Subsidiary company
company company
company
Description of nature of transactions with related Loans and
Trade Receivables Loans and advances Loans and advances
party advances
Advances taken during year related party
42,09,314 1,86,35,405 13,46,436
transactions
Amounts receivable related party transactions 3,45,00,629

01/04/2011 01/04/2010 01/04/2011 01/04/2010
to to to to
31/03/2012 31/03/2011 31/03/2012 31/03/2011
UnitedHealthcare UnitedHealthcare
UnitedHealth Group UnitedHealth
Name of related party Global Services Inc.
International Services International Services
Group Inc.
Inc. Inc.
UNITED STATES UNITED STATES UNITED STATES
party STATES
Fellow Subsidiary Fellow Subsidiary Fellow Subsidiary Ultimate Holding
Description of nature of related party relationship company company company company
Loans and advances Trade Payables Trade Payables Trade Payables
party
57,14,041
transactions
Amounts payable related party transactions 1,06,22,304 45,33,338 1,15,46,122
75

01/04/2011 01/04/2010 01/04/2011 01/04/2010
to to to to
31/03/2012 31/03/2011 31/03/2012 31/03/2011
UnitedHealth United HealthCare United HealthCare United HealthCare
Name of related party Group Inc. Services Inc. Services Inc. Services Inc.
party STATES
Ultimate Holding Fellow Subsidiary Fellow Subsidiary Fellow Subsidiary
Description of nature of transactions with related Payables for purchase of Payables for purchase Advance from
Trade Payables
party fixed assets of fixed assets customers
Purchases of tangible assets related party
37,43,455 42,85,134
transactions
21,53,979
transactions
Amounts payable related party transactions 90,74,740

01/04/2011 01/04/2010 01/04/2011 01/04/2010
to to to to
31/03/2012 31/03/2011 31/03/2012 31/03/2011
United United
Inqenix Pharmaceuticals Inqenix Pharmaceuticals
Name of related party HealthCare
Services (UK) Limited Services (UK) Limited
HealthCare
Services Inc. Services Inc.
Country of incorporation or residence of related UNITED UNITED
UNITED KINGDOM UNITED KINGDOM
party STATES STATES
Fellow Fellow
Description of nature of related party relationship Subsidiary
company company
Subsidiary
company company
Description of nature of transactions with related Revenue from Revenue from
Advance from customers Revenue from operations
party operations operations
Revenue from rendering of services related
631,59,65,236 8,65,80,198 435,31,89,977
party transactions
50,04,513
transactions
76

01/04/2011 01/04/2010 01/04/2011 01/04/2010
to to to to
31/03/2012 31/03/2011 31/03/2012 31/03/2011
Inqenix Inqenix
UnitedHealthcare I n q e n i x
Pharmaceuticals Pharmaceuticals
Name of related party Services (UK) Services (UK)
International Pharmaceuticals
Services Inc. Services (UK) Limited
Limited Limited
UNITED KINGDOM UNITED STATES UNITED KINGDOM
party KINGDOM
Fellow Subsidiary Fellow Subsidiary Fellow Subsidiary Fellow Subsidiary
Description of nature of transactions with related Advance against Revenue from Reimbursement of Advance against
party expenses operations salary expenses expenses
Revenue from rendering of services related
33,48,78,133
party transactions
81,52,147 2,55,05,713
transactions
Reimbursement of expenses incurred on
behalf of company during year related 88,24,371
party transactions

01/04/2011 01/04/2010 01/04/2011 01/04/2010
to to to to
31/03/2012 31/03/2011 31/03/2012 31/03/2011
United UnitedHealthcare
UnitedHealth Group United HealthCare
Name of related party HealthCare International Services
Global Services Inc. Services Inc.
Services Inc. Inc.
party STATES
Fellow
Fellow Subsidiary Fellow Subsidiary Fellow Subsidiary
Description of nature of related party relationship Subsidiary
company company company
company
Reimbursement
Description of nature of transactions with related Reimbursement of salary Reimbursement of Reimbursement of
of salary
party expenses salary expenses salary expenses
expenses
behalf of company during year related 7,04,17,900 80,55,176 93,40,715 3,52,60,931
party transactions
77

01/04/2011 01/04/2010 01/04/2011 01/04/2010
to to to to
31/03/2012 31/03/2011 31/03/2012 31/03/2011
United HealthCare United HealthCare UnitedHealth Group
Name of related party Services Inc. Services Inc. Global Services Inc.
Partha S Mishra

party
Fellow Subsidiary Fellow Subsidiary Fellow Subsidiary Key Management
Description of nature of related party relationship company company company Personnel
Description of nature of transactions with related Reimbursement of Reimbursement of Reimbursement of Managerial
party travel expenses travel expenses travel expenses Remuneration
behalf of company during year related 54,07,870 48,43,705 28,35,638
party transactions
Transaction relating to key management personnel
[Abstract]
Remuneration for key managerial personnel 2,97,41,091

01/04/2011 01/04/2010 01/04/2011 01/04/2010
to to to to
31/03/2012 31/03/2011 31/03/2012 31/03/2011
Venkatakrishnan
Venkatakrishnan
Name of related party Partha S Mishra
Ramaswamy Iyer
Ramaswamy UnitedHealth Group Inc.
Iyer
UNITED STATES
party
K e y
Key Management Key Management
Description of nature of related party relationship Personnel Personnel
Management Ultimate Holding company
Personnel
Restricted Stock Unit
Description of nature of transactions with related Managerial Managerial Managerial
Awards/Stock
party Remuneration Remuneration Remuneration
Appreciation Rights
Other related party transactions expense 65,47,776
Transaction relating to key management personnel
[Abstract]
Remuneration for key managerial personnel 3,27,14,096 72,88,960 83,74,669
78

01/04/2011 01/04/2010 01/04/2011 01/04/2010
to to to to
31/03/2012 31/03/2011 31/03/2012 31/03/2011
United
UnitedHealth
Name of related party Group Inc.
UnitedHealth Group Inc. UnitedHealth Group Inc.
HealthCare
Services Inc.
Country of incorporation or residence of related UNITED UNITED
UNITED STATES UNITED STATES
party STATES STATES
Ultimate Fellow
Description of nature of related party relationship Holding Ultimate Holding company Ultimate Holding company Subsidiary
company company
Restricted
Reimbursement of tax paid Reimbursement of tax paid
Stock Unit Reimbursement
Description of nature of transactions with related on Restricted Stock Unit on Restricted Stock Unit
Awards/Stock for purchase of
party Awards/Stock Awards/Stock Appreciation
Appreciation assets
Appreciation Rights Rights
Rights
behalf of company during year related 39,15,755
party transactions
Other related party transactions expense 1,46,49,865 13,46,436 42,09,314

01/04/2011 01/04/2010
to to
31/03/2012 31/03/2011
Disclosure of notes on related party explanatory [TextBlock] [See below]
Whether there are any related party transactions during year Yes Yes
Whether company is subsidiary company Yes Yes
Section under which company is subsidiary Section 4(1)(b) Section 4(1)(b)
79
Disclosure of notes on related party explanatory [Text Block]
21.3 Related party transactions
21.3.A Details of related parties:
Description of relationship Names of related parties
Ultimate Holding Company UnitedHealth Group Inc.
Holding Company UnitedHealth Group International B.V.
Fellow Subsidiaries United HealthCare Services, Inc.
UnitedHealth International Inc.
UnitedHealthcare International Services Inc.
Ingenix Pharmaceuticals Services (UK) Limited (till 12 July, 2011)
UnitedHealth Group Global Services Inc.
Key Management Personnel (KMP) Partha S Mishra - Managing Director
Venkatakrishnan Ramaswamy Iyer- Whole Time Director
Note: Related parties have been identified by the Management.
21.3.B Details of related party transactions
during the year ended 31 March, 2012 and
balances outstanding as at 31 March, 2012:
(Amount in
Rupees)
Ultimate Holding
Particulars Fellow KMP Total
Holding Company
80
Transactions during the year
i.Revenue from operations
a.United HealthCare Services, Inc. - - 6,315,965,236 - 6,315,965,236
(-) (-) (4,353,189,977) (-)

(4,353,189,977)
b.Ingenix Pharmaceuticals Services (UK) Limited - - 86,580,198 -

86,580,198
(-) (-) (334,878,133) (-)

(334,878,133)
- - 6,402,545,434 - 6,402,545,434
(-) (-) (4,688,068,110) (-) (4,688,068,110)
ii.Advance against expenses
a.Ingenix Pharmaceuticals Services (UK) Limited - - -

8,152,147 8,152,147
(-) (-) (-)

(25,505,713) (25,505,713)
iii.Reimbursement of salary expenses
a.UnitedHealthcare International Services Inc. - - 8,824,371 -

8,824,371
(-) (-) (-)

(8,055,176) (8,055,176)
b.United HealthCare Services, Inc. - - 70,417,900 -

70,417,900
(-) (-) (-)

(35,260,931) (35,260,931)
c.UnitedHealth Group Global Services Inc. - - 9,340,715 -

9,340,715
(-) (-) (-) (-) (-)
81
- - 88,582,986 -
88,582,986
(-) (-) (43,316,107) (-) (43,316,107)
iv.Reimbursement of travel expenses
a.United HealthCare Services, Inc. - - 5,407,870 -

5,407,870
(-) (-) (-)

(4,843,705) (4,843,705)
b.UnitedHealth Group Global Services Inc. - - 2,835,638 -

2,835,638
(-) (-) (-) (-) (-)
- - 8,243,508 - 8,243,508
(-) (-) (-)

(4,843,705) (4,843,705)
v.Managerial remuneration
(Excluding provision for gratuity and compensated absences, as the
same are actuarially determined for the Company as a whole and thus,
not separately ascertainable for the directors)
a.Partha S Mishra - - - 32,714,096

32,714,096
(-) (-) (-) (29,741,091)

(29,741,091)
b.Venkatakrishnan Ramaswamy Iyer - - - 8,374,669

8,374,669
(-) (-) (-) (7,288,960)

(7,288,960)
- - -
41,088,765 41,088,765
(-) (-) (-) (37,030,051)

(37,030,051)
vi.Restricted Stock Unit Awards/
82

14,649,865 14,649,865
(-) (-) (-)

(6,547,776) (6,547,776)
vii.Reimbursement of tax paid on
Restricted Stock Unit Awards/

4,209,314 4,209,314
(-) (-) (-)

(1,346,436) (1,346,436)
viii.Reimbursement for purchase of assets
a.United HealthCare Services, Inc. - - -

- -
(-) (-) (3,915,755) (-)

(3,915,755)
Balances outstanding at the end of the year (Amount in Rupees)
Ultimate Holding Holding Company Fellow KMP Total
i.Equity Share Capital
(-) (99,368,050) (-) (-) (99,368,050)
b.UnitedHealth International Inc. - - 631,950 - 631,950
(-) (-) (631,950) (-) (631,950)
83
- 99,368,050 631,950 - 100,000,000
(-) (99,368,050) (631,950) (-) (100,000,000)
ii.Preference Share Capital
(-) (615,212,500) (-) (-) (615,212,500)
iii.Trade receivables
(-) (-) (898,115,804) (-) (898,115,804)
(-) (-) (34,500,629) (-) (34,500,629)
- - 714,969,097 - 714,969,097
(-) (-) (932,616,433) (-) (932,616,433)
iv.Loans and advances
a.UnitedHealth Group Inc. 4,209,314 - - - 4,209,314
(1,346,436) (-) (-) (-) (1,346,436)
b.United HealthCare Services, Inc. - - 18,635,405 - 18,635,405
(-) (-) (-) (-) (-)
(-) (-) (-) (-) (-)
4,209,314 - 24,349,446 - 28,558,760
(1,346,436) (-) (-) (-) (1,346,436)
v.Trade payables
84
a.UnitedHealthcare International Services Inc. - - 4,533,338 - 4,533,338
(-) (-) (10,622,304) (-) (10,622,304)
b.UnitedHealth Group Inc. 9,074,740 - - - 9,074,740
(11,546,122) (-) (-) (-) (11,546,122)
9,074,740 - 4,533,338 - 13,608,078
(11,546,122) (-) (10,622,304) (-) (22,168,426)
vi.Payables for purchase of fixed assets
(-) (-) (3,743,455) (-) (3,743,455)
vii.Advance from customers
a.United HealthCare Services, Inc. - - - - -
(-) (-) (2,153,979) (-) (2,153,979)
(-) (-) (5,004,513) (-) (5,004,513)
- - - - -
- (-) (7,158,492) (-) (7,158,492)
[201400] Notes - Leases

01/04/2011
to
31/03/2012
Disclosure of leases explanatory [TextBlock] [See below]
85
Disclosure of leases explanatory [Text Block]

Leases where the lessor effectively retains substantially all the risks and benefits of ownership of the leased asset are classified as operating
leases. Operating lease charges are recognised as an expense in the Statement of Profit and Loss on a basis, which reflect the time and pattern of
such payments appropriately.
21.4 Leases
a. The Company has paid the following lease
rent during the year:

Particulars
(Rupees) (Rupees)
i. Operating lease rent 181,964,056 182,305,716
b. The details of future minimum lease payments
under non-cancellable leases are as follows:
As at 31.03.2012 As at 31.03.2011
Particulars
(Rupees) (Rupees)
i. Not later than one year 143,029,503 95,779,344
ii. Later than one year and not later than five years 556,660,917 104,562,818
Total 699,690,420 200,342,162
[300300] Notes - Earnings per share

01/04/2011 01/04/2010
to to
31/03/2012 31/03/2011
Disclosure of earnings per share explanatory [TextBlock]
Adjustments of numerator to calculate basic earnings per share [Abstract]
Adjustments of numerator to calculate diluted earnings per share [Abstract]
86
[202800] Notes - Subsidiary information

01/04/2011
to
31/03/2012
Disclosure of subsidiary information explanatory [TextBlock]
Whether company has subsidiary companies No
[201900] Notes - Income taxes

01/04/2011
to 31/03/2011
31/03/2012
Disclosure of notes on income taxes explanatory [TextBlock] [See below]
Disclosure of breakup of deferred tax assets and deferred tax liabilities
[Abstract]
Components of deferred tax assets [Abstract]
Deferred tax asset, employee benefits (A) 11,66,59,103 (B) 7,31,76,601
Deferred tax asset, fixed assets (C) 5,87,18,031 (D) 4,44,46,082
Deferred tax asset, provision doubtful debts 8,98,509 0
Total deferred tax assets 17,62,75,643 11,76,22,683
Footnotes
(A) Provision for gratuity + Provision for compensated absences + Provision for bonus
(B) Provision for gratuity + Provision for compensated absences + Provision for bonus
(C) On difference between book balance and tax balance of fixed assets
(D) On difference between book balance and tax balance of fixed assets
87
Disclosure of notes on income taxes explanatory [Text Block]

Current tax is the amount of tax payable on the taxable income for the year as determined in accordance with the provisions of the Income Tax
Act, 1961.
Minimum Alternate Tax (MAT) paid in accordance with the tax laws, which gives future economic benefits in the form of adjustment to future
income tax liability, is considered as an asset if there is convincing evidence that the Company will pay normal income tax. Accordingly, MAT is
recognised as an asset in the Balance Sheet when it is probable that future economic benefit associated with it will flow to the Company.
Deferred tax is recognised on timing differences, being the differences between the taxable income and the accounting income that originate in
one period and are capable of reversal in one or more subsequent periods. Deferred tax is measured using the tax rates and the tax laws enacted or
substantially enacted as at the reporting date. Deferred tax liabilities are recognised for all timing differences. Deferred tax assets in respect of
unabsorbed depreciation and carry forward of losses are recognised only if there is virtual certainty that there will be sufficient future taxable
income available to realise such assets. Deferred tax assets are recognised for timing differences of other items only to the extent that reasonable
certainty exists that sufficient future taxable income will be available against which these can be realised. Deferred tax assets and liabilities are
offset if such items relate to taxes on income levied by the same governing tax laws and the Company has a legally enforceable right for such set
off. Deferred tax assets are reviewed at each Balance Sheet date for their realisability.
21.6 Deferred tax (liability) / asset
Deferred tax assets and liabilities are being offset as they
relate to taxes on income levied by the same governing taxation laws.
The breakup of deferred tax assets / liabilities is as follows:
As at 31.03.2012 As at 31.03.2011
Particulars Credited to statement
(Rupees) (Rupees)
of Profit and Loss
Tax effect of items constituting deferred tax assets
a. Provision for gratuity 38,708,555 16,151,619 22,556,936
b. Provision for compensated absences 56,636,010 22,721,918 33,914,092
c. Provision for bonus 21,314,538 4,608,965 16,705,573
d. Provision for doubtful debts 898,509 898,509 -
e. On difference between book balance and tax balance of fixed assets 58,718,031 14,271,949 44,446,082
Total 176,275,643 58,652,960 117,622,683
Service tax input credit
88
Service tax input credit is accounted for in the books in the period in which the underlying service received is accounted and when there is no
uncertainty in availing / utilising the credits.
[202400] Notes - Investments in associates

01/04/2011
to
31/03/2012
Disclosure of notes on investment in associates explanatory [TextBlock]
Whether company has invested in associates No
[202500] Notes - Financial reporting of interests in joint ventures

01/04/2011
to
31/03/2012
Disclosure of notes on interests in joint ventures explanatory [TextBlock]
Whether company has invested in joint ventures No
89
[202000] Notes - Discontinuing operations
Disclosure of discontinuing operations [Table] ..(1)

Disclosure of discontinuing operations [Axis] 1
01/04/2011 01/04/2010
to to
31/03/2012 31/03/2011
Disclosure of discontinuing operations [Abstract]
Disclosure of discontinuing operations [LineItems]
Contract Research Contract Research
Organization Organization business
business relating to relating to data
data analytics analytics services,
services, clinical clinical research
Description of discontinuing operations research support support services and
services and clinical clinical research
research personnel personnel placement
placement business business (?i3
(?i3 Business?) Business?)
Description of segment in which discontinuing operation is reported IT enabled Services IT enabled Services
Date of initial disclosure event in case of discontinuing operations 13/01/2011 13/01/2011
Nature of initial disclosure event in case of discontinuing operations Board Meeting Board Meeting
Description of date or period in which discontinuance is expected to be completed closing on 12th July closing on 12th July
if known or determinable 2011 2011
Description of fact of abandonment or withdrawal from plan of discontinuance and
N.A. N.A.
reason there for
Effect of abandonment or withdrawal from plan of discontinuance 0 0
Carrying amount of discontinuing operations [Abstract]
Carrying amount of discontinuing operations, assets to be disposed 0 14,58,29,023
Carrying amount of discontinuing operations, liabilities to be settled 0 8,38,10,707
Revenue discontinuing operations 10,20,63,764 35,13,44,037
Expenses discontinuing operations 9,56,20,551 31,94,64,639
Cash flows from continuing and discontinuing operations [Abstract]
Cash flows from used in operating activities [Abstract]
Net cash flows from (used in) operating activities continuing operations 134,52,05,390 61,14,90,487
Net cash flows from (used in) operating activities discontinuing operations -2,25,45,555 1,33,64,858
Net cash flows from (used in) operating activities 132,26,59,835 62,48,55,345
Cash flows from used in investing activities [Abstract]
Net cash flows from (used in) investing activities continuing operations -4,02,12,452 -60,86,52,419
Net cash flows from (used in) investing activities discontinuing operations 4,19,24,428 -1,34,00,110
Net cash flows from (used in) investing activities 17,11,976 -62,20,52,529
Cash flows from used in financing activities [Abstract]
Net cash flows from (used in) financing activities continuing operations 0 0
Net cash flows from (used in) financing activities discontinuing operations 0 0
Net cash flows from (used in) financing activities 0 0
Details of pre-tax gain or loss recognised on disposal of assets or
settlement of liabilities attributable to discontinuing operations and
tax thereon [Abstract]
Pre-tax gain or loss recognised on disposal of assets or settlement of
22,63,92,207 3,18,79,398
liabilities attributable to discontinued operations
Tax on disposal of assets or settlement of liabilities attributable to
4,47,80,315 51,71,451
discontinuing operations
Details in case enterprise has entered in binding sale agreements [Abstract]
Details of net selling price or range of prices N.A. na
Received on 12th
Expected timing of receipt of cash flow July, 2011
na
Carrying amount of net assets for which enterprise has entered into binding
0 6,20,18,316
sale agreement as on balance sheet date
90

01/04/2011
to
31/03/2012
Disclosure of notes on discontinuing operations explanatory [TextBlock] [See below]
91
Disclosure of notes on discontinuing operations explanatory [Text Block]
21.7 Discontinuing operations
On 13 January, 2011, the Board of Directors approved to sell and transfer to inVentiv International Pharma Services Private Limited its business
comprising of contract research organization business relating to data analytics services, clinical research support services and clinical research
personnel placement business (?i3 Business?) on a going concern basis together with the assets and liabilities of such business for consideration
of Rupees 297,666,176. The effective date of such business transfer is 12 July, 2011. The business transfer will not affect the going concern
status of the Company.
The results of the discontinued business during
the year until discontinuation were as under:

Particulars
(Rupees) (Rupees)
Revenue from operations 91,946,201 350,220,236
Other income 10,117,563 1,123,801
Total revenue (A) 102,063,764 351,344,037
Employee benefits expense 55,536,081 168,508,777
Finance costs 41,899 55,983
Depreciation and amortisation expense 7,317,896 29,303,005
Other expenses 32,724,675 121,596,874
Total expenses (B) 95,620,551 319,464,639
Profit before tax from ordinary activities (A-B) 6,443,213 31,879,398
Add: Gain on disposal of assets / settlement of liabilities 219,948,994 -
attributable to the discontinuing operation
Tax expense:
-On ordinary activities attributable to the discontinuing operations 539,229 5,171,451
92
-On gain / loss on disposal of assets / settlement of liabilities 44,241,086 -
Profit after tax of discontinuing operations 181,611,892 26,707,947
As at 31.03.2012 As at 31.03.2011
Particulars
(Rupees) (Rupees)
Carrying amount of assets as at the Balance Sheet - 145,829,023
date relating to the discontinued business to be disposed off
Carrying amount of liabilities as at the Balance Sheet - 83,810,707
date relating to the discontinued business to be settled

Particulars
(Rupees) (Rupees)
Net cash inflow/ (outflow) attributable to the discontinued business
Cash flows from operating activities (22,545,555) 13,364,858
Cash flows from investing activities 41,924,428 (13,400,110)
Cash flows from financing activities - -
[201500] Notes - Impairment

01/04/2011
to
31/03/2012
Disclosure of impairment of assets explanatory [TextBlock] [See below]
Disclosure of impairment of assets explanatory [Text Block]

The carrying values of assets / cash generating units at each Balance Sheet date are reviewed for impairment. If any indication of impairment
exists, the recoverable amount of such assets is estimated and impairment is recognised, if the carrying amount of these assets exceeds their
recoverable amount. The recoverable amount is the greater of the net selling price and their value in use. Value in use is arrived at by discounting
the future cash flows to their present value based on an appropriate discount factor. When there is indication that an impairment loss recognised
for an asset in earlier accounting periods no longer exists or may have decreased, such reversal of impairment loss is recognised in the Statement
of Profit and Loss, except in case of revalued assets.
93
[202100] Notes - Other provisions, contingent liabilities and contingent assets

01/04/2011
to
31/03/2012
Disclosure of notes on other provisions, contingent liabilities and Textual information (38)
contingent assets explanatory [TextBlock] [See below]
Disclosure of contingent liabilities explanatory [TextBlock] [See below]
Disclosure of notes on other provisions, contingent liabilities and contingent assets explanatory [Text Block]
A provision is recognised when the Company has a present obligation as a result of past events and it is probable that an outflow of resources will
be required to settle the obligation in respect of which a reliable estimate can be made. Provisions (excluding retirement benefits) are not
discounted to their present value and are determined based on the best estimate required to settle the obligation at the Balance Sheet date. These
are reviewed at each Balance Sheet date and adjusted to reflect the current best estimates. Contingent liabilities are disclosed in the Notes.
94
Disclosure of contingent liabilities explanatory [Text Block]
Particulars
20.1 Contingent liabilities and
As at As at
commitments (to the extent not provided for)
31.03.2012 31.03.2011
(i) Contingent Liabilities (Rupees) (Rupees)
a. The Company has STPI unit at Gurgaon and a Special Economic Zone (SEZ) at Hyderabad. The STPI and SEZ
units have been exempted from customs and central excise duties and levies on imported and indigenous capital goods
and stores and spares under an undertaking to fulfill export obligation as per the EXIM Policy from time to time. 235,152,379 211,280,889
The accumulated amount of custom duty not provided for on duty free imports of capital goods aggregates to
b. The Department has disallowed a part of service tax refund claim for the quarter October to December, 2007 vide
its Order dated 6 December, 2010 contending that the claim had become time barred. The Company had filed an
appeal with the Commissioner of Service Tax (Appeals) u/s 85 of the Finance Act 1994 dated 10 January, 2011. The
Commissioner of Service Tax (Appeals) had rejected the refund claim vide its Order dated 30 September, 2011. The
Company has filed an appeal with the Service Tax Appellate Tribunal on 9 January, 2012, and the final order of the 3,045,553 3,045,553
Tribunal is awaited. The amount involved is accounted for as a recoverable and included under ?Service tax
recoverable?.
c. The Department has disallowed a part of service tax refund claim for the quarters ended December, 2008 and
March, 2009 vide its Order dated 30 August, 2011 contending that the clinical research services rendered by the
Company would qualify as "Technical Testing and Analysis services" instead of "Business Support Services" and
thus, do not qualify as exports and will be deemed to have been rendered within India. The Company has filed an
appeal with the Commissioner of Service Tax (Appeals) u/s 85 of the Finance Act 1994 dated 18 November, 2011. 844,448 844,448
The final order is awaited against the said appeal. The amount involved is accounted for as a recoverable and included
under ?Service tax recoverable?.
d. During the year ended 31 March 2012, the Company has received a draft order u/s 144C(1), wherein a sum of
Rupees 233,083,131 is proposed to be added on account of transfer pricing adjustments in respect of Assessment Year
2008-09. The Company preferred an application before the Dispute Resolution Panel dated 25 January, 2012 to
review the grounds of objection raised by the Company against the draft assessment order and provide the Assessing
Officer/ Transfer Pricing Officer with appropriate directions based on merits of the case.
The Company believes that no liability will arise on account of transfer pricing adjustments and has accordingly made
no provision in the financial statements.
(ii) Commitments
a.
Estimate amount of contracts remaining to be
executed on capital account not provided for:
i.Tangible assets 25,016,039 31,890,153
ii.Intangible assets 2,831,078 6,609,018
27,847,117 38,499,171
As at 31.03.2012 As at 31.03.2011
Particulars
(Rupees) (Rupees)
b. Other commitments
i. Legal and professional 3,853,416 179,389
ii. Membership and subscription 1,540,000 -
iii. Repairs and maintenance - Buildings 796,583 227,083
iv. Repairs and maintenance - Others 1,411,631 741,866
v. Security Deposit 47,179,424 -
vi. Staff welfare - 1,307,185
54,781,054 2,455,523
95
[202700] Notes - Cash flow statements

01/04/2011 01/04/2010
to to 31/03/2010
31/03/2012 31/03/2011
Disclosure of cash flow statement explanatory [TextBlock] [See below]
Description of accounting policy to determine components of cash and cash Textual information (41)
equivalents [TextBlock] [See below]
Cash and cash equivalents if different from balance sheet [Abstract]
Cash and cash equivalents cash flow statement 182,92,21,954 50,48,50,143 50,20,47,327
Total cash and cash equivalents 182,92,21,954 50,48,50,143
Income taxes paid (refund) [Abstract]
Income taxes paid (refund), classified as operating activities 19,04,95,601 8,26,97,356
Total income taxes paid (refund) 19,04,95,601 8,26,97,356
Disclosure of cash flow statement explanatory [Text Block]

Cash flows are reported using the indirect method, whereby profit / (loss) before extraordinary items and tax is adjusted for the effects of
transactions of non-cash nature and any deferrals or accruals of past or future cash receipts or payments. The cash flows from operating, investing
and financing activities of the Company are segregated based on the available information.
Description of accounting policy to determine components of cash and cash equivalents [Text Block]
Cash comprises cash on hand and demand deposits with banks. Cash equivalents are short-term balances (with an original maturity of three
months or less from the date of acquisition), highly liquid investments that are readily convertible into known amounts of cash and which are
subject to insignificant risk of changes in value.
96

Balance Sheet 2012

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Balance Sheet 2012

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Unitedhealth Group Information Services Private Limited

Standalone Balance Sheet for period 01/04/2011 to 31/03/2012

[400100] Disclosure of general information about company

[400400] Disclosures - Directors report

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

Unless otherwise specified, all monetary values are in INR

Textual information (1)

Disclosure in board of directors report explanatory [Text Block]

By Order of the Board of Directors

For UnitedHealth Group Information Services Pvt. Ltd.

UnitedHealth Group International B.V. UnitedHealth International Inc.

GeversDeynootweg 1209, Orange,

93 L, 2586 BK, St. Wilington,

The Hague,Netherlands Delaware 19801

Financial results of the year are as under :

Year ended 31.03.2012 Year ended 31.03.2011

Revenue from operations 6,417,587,585 4,706,902,406

Other income 170,517,749 14,180,393

Total revenue (1+2) 6,588,105,334 4,721,082,799

a.Employee benefits expense 3,662,016,265 2,515,048,512

b.Finance costs 1,374,058 1,894,490

c.Depreciation and amortisation expense 386,687,650 310,840,486

d.Other expenses 1,749,137,974 1,355,328,598

Total expense 5,799,215,947 4,183,112,086

Profit before tax (3-4) 788,889,387 537,970,713

a.Current tax expense for the current year 212,166,447 71,850,227

b.(Less): MAT credit - (70,030,929)

d.Net current tax expense 225,166,447 1,819,298

e.Deferred tax charge/ (credit) (58,652,960) (48,343,107)

Profit after tax (5+6-7) 842,324,894 584,494,522

2. OPERATIONS AND REVIEW

3. SET UP OF NEW SEZ UNIT IN HYDERABAD AND NOIDA

7. DIRECTORS RESPONSIBILITY STATEMENT

Conservation of Energy & Technology Absorption

Foreign Exchange Earnings & Outgo

Total Foreign Exchange used and earned

For the period ended March 31, 2011

Total Foreign Exchange Outgo : 249,855,281 416,129,774

Total Foreign Exchange Earnings : 6,403,796,840 4,692,802,140

For and on behalf of the Board of Directors

Partha S Mishra Venkatakrishnan Ramaswamy Iyer

Managing Director Wholetime Director

Dated: 21 st September, 2012

Date of Experience Last

Name Age Designation / Nature of Remuneration Qualifications Commencement No. of Employment

B.A , Master Diploma Sapient

DEEPAK DIRECTOR-VENDOR BT India Pvt Director- Global

VP - MARKETING PGDBM in Marketing Infosys

PARTHA PGDM Cognizant

RAMASWAMY VP - GENERAL PGDM, IIM Genpact Assistant Vice

M.Sc(Tech), BITS Chief People

DIRECTOR-HUMAN BA (Hons.), Aligarh IBM India

All the abovesaid appointments are non-contractual.

For and on behalf of Board of Directors

Partha S Mishra Venkatakrishnan Ramaswamy Iyer

Textual information (2)

Description of state of companies affair

Textual information (3)

Details regarding energy conservation

Textual information (4)

Details regarding technology absorption

Textual information (5)

Details regarding foreign exchange earnings and outgo