Arohan Annual Report FY 20-21

Note 8: Investments As at 31 March 2021 As at 31 March 2020 At fair value through profit and loss At fair value through other comprehensive income Total At fair value through profit and loss At fair value through other comprehensive income Total Unquoted Equity instruments Alpha Micro Finance Consultant Private Limited (50,000 equity shares of INR 10 each, fully paid-up) - 5.00 5.00 - 5.00 5.00 Less: Impairment allowance - (5.00) (5.00) - (5.00) (5.00) Total - Net - - - - - - Investments in India - 5.00 5.00 - 5.00 5.00 Investments outside India - - - - - - Total - Net - 5.00 5.00 - 5.00 5.00 Less: Allowance for Impairment Loss - (5.00) (5.00) - (5.00) (5.00) Total - Net - - - - - - Arohan Financial Services Limited Summary of significant accounting policies and other explanatory information for the year ended 31 March 2021 (Contd.) Financial 147