Arohan Annual Report FY 20-21

Arohan Financial Services Limited Summary of significant accounting policies and other explanatory information for the year ended 31 March 2021 (Contd.) Note 12: Property, plant and equipment Furniture and fixtures Computer and accessories Office equipment Total Gross carrying amount Balance as at 31 March 2019 275.73 455.00 123.20 853.93 Additions for the year 57.94 183.95 78.19 320.08 Disposals for the year - - - - Balance as at 31 March 2020 333.67 638.95 201.39 1,174.01 Additions for the year 21.95 80.89 33.46 136.30 Disposals for the year 44.22 17.52 4.51 66.25 Balance as at 31 March 2021 311.40 702.32 230.34 1,244.06 Accumulated depreciation Up to 31 March 2019 32.77 174.08 46.05 252.90 Depreciation charge for the year 38.84 193.53 39.67 272.04 Adjustment on account of disposal - - - - Up to 31 March 2020 71.61 367.61 85.72 524.94 Depreciation charge for the year 40.44 167.05 41.14 248.63 Adjustment on account of disposal 17.25 11.39 3.15 31.79 Up to 31 March 2021 94.80 523.27 123.71 741.78 Net block Balance as at 31 March 2020 262.06 271.34 115.67 649.07 Balance as at 31 March 2021 216.60 179.05 106.63 502.28 Refer note 60 on contractual commitments for the acquisition of property, plant and equipment. Particulars As at 01 April 2019 Statement of profit and loss Other comprehensive income As at 01 April 2020 Deferred tax assets for deductible temporary differences on: Impairment loss allowance on loan assets 988.86 2,670.20 - 3,659.06 Provision for employee benefits 228.35 5.22 144.99 378.56 Financial liabilities measured at amortised cost 74.73 (74.73) - - Fair valuation of financial assets through other comprehensive income 104.63 - (104.63) - Financial assets measured at amortised cost 7.08 (3.51) - 3.57 Fair valuation of financial instruments through other comprehensive income 0.59 - 0.84 1.43 Provision for expense allowed for tax purpose on payment basis 43.94 (13.79) - 30.15 Ind AS 116 7.15 3.84 - 10.99 Total 1,455.33 2,587.23 41.20 4,083.76 Deferred tax liabilities for taxable temporary differences on: Difference in written down value as per books and as per income tax act 64.32 (31.64) - 32.68 Financial assets measured at amortised cost 301.46 (301.46) - - Fair valuation of financial assets through other comprehensive income - - 320.53 320.53 Gain on derecognition of financial instruments 724.85 (521.95) - 202.90 Total 1,090.63 (855.05) 320.53 556.11 Deferred tax assets (net) 364.70 3,442.28 (279.33) 3,527.65 Movement in deferred tax assets for the year ended 31 March 2020 Financial 149