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 40: Financial Instruments - fair value measurements As at 31 March 2021 As at 31 March 2020 (A) Financial assets and liabilities The following tables shows the carrying amount of the financial assets and financial liabilities (C) Financial assets and liabilities measured at fair value - recurring fair value measurements (B) Fair value hierarchy Financial assets and financial liabilities are measured at fair value in the financial statements and are grouped into three levels of a fair value hierarchy. The three levels are defined based on the observability of significant inputs to the measurement, as follows: Level 1: Quoted prices (unadjusted) for identical instruments in an active market Level 2: Directly (i.e. as prices) or indirectly (i.e. derived from prices) observable market inputs, other than Level 1 input; and Level 3: inputs that are not based on observable market data (unobszervable inputs). Particulars Note FVTPL FVTOCI Amortised Cost Total Financial Assets: Cash and cash equivalents 4 - - 1,15,801.75 1,15,801.75 Other bank balances 5 19,249.42 19,249.42 Trade receivables 6 - - 113.67 113.67 Loans 7 - - 3,92,590.53 3,92,590.53 Other financial assets 9 - - 1,051.46 1,051.46 Total 5,28,806.83 5,28,806.83 Financial Liabilities: - - Debt securities 16 - - 1,00,735.92 1,00,735.92 Borrowings (other than debt securities) 17 - - 3,19,775.64 3,19,775.64 Subordinated liabilities 18 - - 21,008.31 21,008.31 Others financial liabilities 20 - - 6,701.39 6,701.39 Total 4,48,221.26 4,48,221.26 Particulars Note FVTPL FVTOCI Amortised Cost Total Financial Assets: Cash and cash equivalents 4 - - 68,858.31 68,858.31 Other bank balances 5 - - 15,165.59 15,165.59 Trade receivables 6 - - 500.26 500.26 Loans 7 - 4,11,662.67 23,056.43 4,34,719.10 Other financial assets 9 - - 2,154.37 2,154.37 Total - 4,11,662.67 1,09,734.96 5,21,397.63 Financial Liabilities: Borrowings (other than debt securities) 17 - - 3,98,340.94 3,98,340.94 Subordinated liabilities 18 - - 20,970.29 20,970.29 Others financial liabilities 20 - - 9,031.80 9,031.80 Total - - 4,28,343.03 4,28,343.03 As at 31 March 2021 Level 1 Level 2 Level 3 Financial Assets: Loans at fair value through other comprehensive income - - - Total - - - As at 31 March 2020 Level 1 Level 2 Level 3 Financial Assets: Loans at fair value through other comprehensive income - 4,11,662.67 - Total - 4,11,662.67 - Financial 163