Arohan Annual Report FY 20-21

(6) Borrower group-wise classification of assets financed as in (2) and (3) Net of provision as at 31 March 2021 Category Secured Unsecured Total 1. Related parties - (a) Subsidiaries - - - (b) Companies in the same group - - - (c) other related parties - - - 2. Other than related parties 15,710.17 376,880.36 392,590.53 Total 15,710.17 376,880.36 392,590.53 (7) Investor group-wise classification of all investments (current and long term) in shares and securities (both quoted and unquoted) Market value / Breakup or fair value or NAV Book value (net of provisions) Category 1. Related parties - - 2. Other than related parties - - Total - - (8) Other information As at 31 March 2021 (i) Gross non-performing assets (a) Related parties - (b) Other than related parties 52,096.33 (ii) Net non-performing assets (a) Related parties - (b) Other than related parties 16,975.86 (iii) Assets acquired on satisfaction of debt - Arohan Financial Services Limited Summary of significant accounting policies and other explanatory information for the year ended 31 March 2021 (Contd.) Financial 179

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