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.) Director's commission Dinesh Kumar Mittal - 25.00 Matangi Gowrishankar - 15.00 Rajat Mohan Nag - 10.00 Sumantra Banerjee - 10.00 Remuneration Manoj Kumar N Nambiar (*) 164.49 176.32 Milind R Nare 99.10 103.78 Ranjan Das 62.54 4.16 Anirudh Singh G Thakur 69.56 70.55 (*) Incl udes an amount of INR48.34 lakhs (31 March 2020: INR 60.20 lakhs) pertaining commision paid for previous year (amount accrued in previous year). Sitting Fees Year ended 31 March 2021 Year ended 31 March 2020 Dinesh Kumar Mittal 4.80 2.80 Matangi Gowrishankar 8.00 5.20 Rajat Mohan Nag 7.40 5.00 Sumantra Banerjee 8.40 5.20 B. Nature of transactions with related parties (continued): C. Short-term employee benefits for Key management personnel Year ended 31 March 2021 Year ended 31 March 2020 Short-term employee benefits (including remunerations) 382.91 344.11 Post-employment benefits (*) 12.78 10.70 ( *) As provisions for gratuity and leave benefits are made for the Company as a whole, the amount pertaining to key management personnel are not specifically identified and hence are not included above D. Outstanding balances with related parties: As at 31 March 2021 As at 31 March 2020 Other receivebles Ulink Agritech Private Limited 0.07 8.80 Ashv Finance Limited 0.08 - Security deposit received Tribetech Private Limited - 2.80 Other payables Tribetech Private Limited - 1.52 Ashv Finance Limited 1,198.14 - Intellecap Advisory Services Private Limited 107.35 - Andromeda Sales And Distribution Private Limited - 12.32 Dinesh Kumar Mittal 25.00 Matangi Gowrishankar 15.00 Rajat Mohan Nag 10.00 Sumantra Banerjee 10.00 Note 46: Additional disclosures pursuant to the RBI Master Direction RBI/DNBR/2016-17/45 Master Direction DNBR. PD. 008/03.10.119/2016-17 and notifications RBI/2019-20/170 DOR (NBFC).CC.PD.NO.109/22.10.106/2019-20 circular date 13 March 2020 i) Capital to risk asset ratio (CRAR) 31 March 2021 31 March 2020 Capital to Risk/Weighted Assets Ratio (CRAR) (%) 24.27% 24.80% CRAR-Tier I Capital (%) 19.36% 19.93% CRAR-Tier II Capital (%) 4.91% 4.87% Amount of subordinated debt raised as Tier-II Capital - 2,500 Amount raised by issue of Perpetual Debt Instruments - - Financial 173