a.  The Company has issued Foreign Currency Convertible Bonds (FCCBs)
 to International Finance Corporation (IFC), Washington, to the value of
 US$ 15 million on 28th January 2010. These bonds are convertible into
 equity shares based on the rupee dollar parity exchange rate at any
 time before the end of Final Repayment date. On 9th December 2010, the
 Company converted FCCBs equivalent to $ 7.5 million into 1,140,992
 equity shares of Rs 5 each. The underlying number of Equity shares as on
 31st March 2012 is 1,268,343 Equity shares is based on the exchange
 rate ( = Rs 51.1565) and if the option is not exercised, the Loan
 shall be repayable in full in two approximately equal semi-annual
 instalments commencing from the Final Repayment Date by way of
 redemption of such number of FCCBs in respect of which IFC has not
 exercised its Conversion option.
 
 b.  The Company had issued 9,000,000 Global Depository Receipts of Rs 10
 (now 18,000,000 Global Depository Receipts of Rs 5) each with two way
 fungibilty during the year 2005-06. Total GDR''s converted into
 underlying Equity Shares for the year ended on 31st March 2012 is
 5,396,660 (2010-11: 6,263,200) of Rs 5 each and total equity shares
 converted back to GDR for the year ended 31st March 2012 is 7,689,329
 (2010-11: Nil) of Rs 5 each. Total GDR''s converted into equity shares
 upto 31st March 2012 is 12,644,531 (2010-11: 14,937,200) of Rs 5 each.
 
 1.  The Company has issued and allotted 3,276,922 equity warrants
 convertible into equity shares of nominal value of Rs 5/- each at
 premium of Rs 467.46 per share on 5th February 2011 to Dr. Prathap C
 Reddy, one of the promoters of the Company on a preferential allotment
 basis. The issue price is at minimum price of Rs 472.46 fixed in
 accordance with the guidelines for preferential issues of the
 Securities Exchange Board Of India (Issue of Capital and Disclosure
 Requirements)Regulations 2009.  Accordingly the promoter has paid 25%
 of the consideration @ Rs 472.46 per warrant on the date of allotment.
 The Balance 75% is payable on the exercise of option for conversion
 within 18 months of date of allotment.
 
 a.  10.30% Non Convertible Debentures
 
 The Company has issued 500 Nos. 10.30% Non Convertible Redeemable
 Debentures of Rs 1 million each on 28th December 2010 which will be
 redeemed on 28th December 2020 and 500 Nos. 10.30% Non Convertible
 Redeemable Debentures of Rs 1 million each on 22nd March 2011 which will
 be redeemed on 22nd March 2021 to Life Insurance Corporation of India.
 
 The Debentures are secured by way of pari passu first charge on the
 Fixed Assets of the Company existing and future along with Canara Bank
 and International Finance Corporation, Washington; such pari passu
 first charge ensuring atleast a cover of 1.25 times the value of
 outstanding principal amount of the loan.
 
 c.  Canara Bank
 
 The loan is secured by way of pari passu first charge on the fixed
 assets of the Company existing and future along with Debenture Trustee
 and International Finance Corporation, Washington.
 
 d.  International Finance Corporation (External Commercial Borrowings)
 
 The Company has been sanctioned a sum of US$ 35 million from
 International Finance Corporation, Washington by way of External
 Commercial Borrowings (ECB). The Company has withdrawn the full amount
 of US$ 35 million as of 31st March 2012 on the above loan. The ECB loan
 is secured by way of pari passu first ranking charge on the entire
 movable plant and machinery and equipment including all the spare parts
 and all other fixed assets such as furniture, fixtures, fittings,
 installations, vehicles, office equipments, computers and all other
 fixed assets owned by the Company (excluding immovable property), both
 present and future belonging or hereafter belonging to or at the
 disposal of the Company. The Loan is repayable in 15 equal semi-annual
 Instalments starting from 15th September, 2012.
 
 Pari passu charge in favour of IFC over the immovable assets of the
 Company; such pari passu charge ensuring atleast a cover of 1.25 times
 the value of outstanding principal amount of the loan.
 
 e.  International Finance Corporation has granted a loan of US$ 35
 million during the year 2009-10. The Company has drawn full US$ 35
 million of the sanctioned amount of US$ 35 million and the Company has
 entered into Currency Cum Interest Rate Swap (CCIRS) with HDFC Bank in
 Indian rupee and hedged the loan for interest rate and foreign currency
 fluctuation risk. The derivative contract is secured by a second charge
 on the immovable assets of the Company to the extent of Rs 1.100
 million.  The tenure of this derivative contract matches with the
 tenure of the loan outstanding as of 31st March 2012.
 
 2.  Details of Trade payables are based on the information available
 with the Company regarding the status of Suppliers as defined under the
 Micro, Small and Medium Enterprises Development Act, 2006. The amount
 due to Micro, Small and Medium Enterprises for the financial year ended
 31st March 2012 is Rs 113.31 million (Rs 48.76 million). No interest in
 terms of Section 16 of Micro, Small and Medium Enterprises Development
 Act, 2006 or otherwise has either been paid or payable or accrued and
 remaining unpaid as at 31st March 2012.
 
 During the year, the amount transferred to Investors Education and
 Protection Fund of the Central Government as per the provisions of
 Section 205A and 205C of the Companies Act, 1956 is Rs 1.67 million (Rs
 1.33 million) in aggregate which comprises of Rs 1.54 million (Rs 1.32
 million) as unpaid dividend and Rs 0.13 million (Rs 0.01 million) as
 unpaid deposit.
 
 3. Capital Work-in-Progress Rs 1,893.15 million (Rs 3,411.61 million)
 comprises amounts spent on assets under construction and directly
 related pre-operative expenses. The amount of interest included in
 capital work in progress is Rs 250.41 million (Rs 325.02 million)*.
 
 * Includes Interest on Borrowings Capitalised for the year ended 31st
 March 2012 is Rs 183 million (Rs 154.42 million).
 
 i.  Accrued patient collections constitute Rs 273.97 million (Rs 233.56
 million) of Trade receivables.
 
 ii Confirmation of balance from Debtors, Creditors are yet to be
 received in a few cases though the group has sent letters of
 confirmation to them. The balances adopted are as appearing in the
 books of accounts of the group.
 
 iii Sundry Debtors represent the debt outstanding on sale of
 pharmaceutical products, hospital services and project consultancy fees
 for and is considered good. The group holds no other securities other
 than personal security of the Debtors.
 
 a.  Gain on Forward Contract during the year ended 31st March 2012
 accounted for in the Statement of Profit and Loss is Nil (Rs 11.77
 million)
 
 b.  For the year ended 31st March 2012, the Foreign Exchange gain (the
 difference between the spot rates on the date of the transactions, and
 the actual rates at which the transactions are settled) is Rs 4.29
 million (2010-11: Foreign Exchange Loss Rs 8.86 million).
 
 i.  Expected return on plan assets is based on expectation of the
 average long term rate of return expected on investments of the fund
 during the estimated term of the obligations. The Gratuity scheme is
 invested in Gratuity Pay plan offered by ICICI.
 
 ii.  The estimate of future salary increase, considered in actuarial
 valuation, take account of inflation, seniority, promotion and other
 relevant factors such as demand and supply in the employment market.
 
 4. CONTINGENT LIABILITIES
 
 Particulars                                  31.03.2012   31.03.2011
 
 Contingent liabilities and commitments
 (to the extent not provided for)
 
 (i)  Contingent Liabilities
 
 (a) Claims against the company not 
 acknowledged as debt                            275.03       268.71
 
 (b) Guarantees
 
 Bank Guarantees                                  55.39       146.39
 
 Corporate Guarantees                            242.50       207.50
 
 (c) Other money for which the company 
 is contingently liable
 
 Sales Tax                                         1.41         1.85
 
 Customs Duty                                     99.70        99.70
 
 Income Tax                                      396.79       384.47
 
 Letter of Credits                               150.42       120.69
 
 EPCG                                          1,010.20     1,114.96
 
 Redemption premium on FCCB                       11.28         5.31
 
 Value added Tax                                   2.27         2.27
 
                                               2,244.99     2,351.85
 
 (ii) Commitments
 
 (a) Estimated amount of contracts 
 remaining to be executed on capital          12,436.38     7,601.47 
 account and not provided for
 
                                              12,436.38     7,601.47
 
 Total                                        14,681.37     9,953.32
 
 Lease agreements are renewable for further period or periods on terms
 and conditions mutually agreed between the lessor and AHEL.
 
 Variations/Escalation clauses in lease rentals are made as per mutually
 agreed terms and conditions by the lessor and AHEL.
 
 5.  During the year 2002-03, on a review of fixed assets, certain
 selected medical equipments were identified and impaired.  For the
 current year, on a review as required by Accounting Standard 28
 ''Impairment of Assets'', the management is of the opinion that no
 impairment loss or reversal of impairment loss is required, as
 conditions of impairment do not exist.
 
 6.  The Company has been exempted from publishing the financial
 statements for fourteen of its subsidiaries including fellow
 subsidiaries which are required to be attached to the Company''s
 accounts, under Sec.212(1) of the Companies Act, 1956 for the financial
 year ended 31st March 2012.
 
 7.  In the process of acquiring Apollo Gleneagles Hospitals Limited
 (AGHL) in Kolkata, Apollo Hospitals Enterprise Limited had initially
 invested Rs 30 million [Rs 5 million towards equity and Rs 25 million to
 discharge other liabilities of AGHL, erstwhile Duncan Gleneagles
 Hospital Limited (DGHL)] to acquire 50.26% holding in the DGHL
 (subsequently reduced to 49%, now increased to 50%). AGHL assigned an
 unsecured debt of Rs 163.7 million existing in its books to Apollo
 Hospitals Enterprise Limited. During the year the Company received Rs 90
 million out of which Rs 25 million has been adjusted against the advance
 and balance taken to income. As a measure of prudence, balance amount
 is not recognized as an advance or investment in the books of Apollo
 Hospitals Enterprise Limited currently and will be accounted for as and
 when the amount(s) are received.
 
 8.  On review of the operations of setting up the Hospital in Noida,
 the Company has re-assigned the lease agreement between itself and the
 lessor to its associate, Indraprastha Medical Corporation Limited by
 extinguishing its rights and privileges in the original lease deed
 dated 27th October 2001.
 
 9.  Unrealised amounts on project development and pre-operative
 project expenses incurred at Bilaspur Hospital amounting to Rs 56.62
 million are included in advances and deposits account. The above
 expenses incurred on project will be amortised over the balance lease
 period of 8 years. The balance yet to be amortised as on 31.03.2012 is
 Rs 25.17 million (Rs 28.31 million).
 
 10.  Figures of the current year and previous year have been shown in
 million.
 
 11.  Figures in brackets relate to the figures for the previous year.
 
 12.  Previous year figures have been regrouped and reclassified
 wherever necessary to confirm with current years classification.