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.) (3) Break up of loans and advances: As at 31 March 2021 a) Secured, gross 15,808.73 b) Unsecured, gross 447,775.95 Total 463,584.68 Figures of loans and advances also includes accrued interest, unamortised loan processing fees, unamortised acquisition costs and are based on Ind AS numbers. (4) Break up of leased assets As at 31 March 2021 (i) Lease assets including lease rentals under sundry debtors: (a) finance lease - (b) operating lease - (ii) Stock on hire including hire charges under sundry debtors: (a) assets on hire - (b) repossessed asset - (iii) Other loans counting towards AFC activities (a) loans where assets have been repossessed - (b) loans other than (a) above - (5) Breakup of investments As at 31 March 2021 Current Investments : 1. Quoted (i) Shares (a) Equity - (b) Preference - (ii) Debentures and Bonds - (iii) Units of mutual funds - (iv) Government Securities - (v) Others - 2. Unquoted (i) Shares (a) Equity - (b) Preference - (ii) Debentures and Bonds - (iii)Units of mutual funds - (iv) Government Securities - (v) Others - Long Term investments : As at 31 March 2021 1. Quoted (i) Shares : (a) Equity (b) Preference - (ii) Debentures and Bonds - (iii) Units of mutual funds - (iv) Government Securities - (v) Others - 2. Unquoted (i) Shares: (a) Equity (#) 5.00 (b) Preference - (ii) Debentures and Bonds - (iii) Units of mutual funds - (iv) Government Securities - (v) Others - (#) Refer note 45 (ii) investment has been fully provided. Assets side : Annual Report | 2020-2021 178