Arohan Annual Report FY 20-21

Note 7: Loans As at 31 March 2021 As at 31 March 2020 At amortised cost At fair value through other comprehensive income Total At amortised cost At fair value through other comprehensive income Total Term loans Secured Loans 15,808.73 - 15,808.73 431.73 7,118.54 7,550.27 Unsecured Loans 447,775.95 - 447,775.95 34,654.91 411,266.11 445,921.02 Total - Gross 463,584.68 - 463,584.68 35,086.64 418,384.65 453,471.29 Less: Impairment allowance (*) (70,994.15) - (70,994.15) (12,030.21) (6,721.98) (18,752.19) Total - Net 392,590.53 - 392,590.53 23,056.43 411,662.67 434,719.10 (i) Secured by tangible assets - - - - - - (ii) Secured by intangible assets 15,808.73 - 15,808.73 431.73 7,118.54 7,550.27 (iii) Covered by Bank/ Government Guarantees - - - - - - (iv) Unsecured 447,775.95 - 447,775.95 34,654.91 411,266.11 445,921.02 Total - Gross 463,584.68 - 463,584.68 35,086.64 418,384.65 453,471.29 Less: Impairment allowance (70,994.15) - (70,994.15) (12,030.21) (6,721.98) (18,752.19) Total - Net 392,590.53 - 392,590.53 23,056.43 411,662.67 434,719.10 Loans in India (i) Public Sector - - - - - - (ii) Others 463,584.68 - 463,584.68 35,086.64 418,384.65 453,471.29 Total - Gross 463,584.68 - 463,584.68 35,086.64 418,384.65 453,471.29 Less: Impairment allowance (70,994.15) - (70,994.15) (12,030.21) (6,721.98) (18,752.19) Total - Net 392,590.53 - 392,590.53 23,056.43 411,662.67 434,719.10 (*) Impairment allowance includes management overlay of INR2,126.75 lakhs as at 31 March 2021 (INR 4,525.48 lakhs as at 31 March 2020). The Company’s business model assessment has undergone a change during the year. Accordingly, the Company has reassessed and reclassified its eligible portfolio from fair value through other comprehensive income (FVOCI) into amortised cost category. Arohan Financial Services Limited Summary of significant accounting policies and other explanatory information for the year ended 31 March 2021 (Contd.) Annual Report | 2020-2021 146