Arohan Financial Services Limited | Annual Report 2021-22

164 | Annual Report | 2021-2022 Arohan Financial Services Limited Summary of significant accounting policies and other explanatory information for the year ended 31 March, 2022 (Contd.) (All amounts in ` lakhs unless otherwise stated) Note 7: Loans As at 31 March 2022 As at 31 March 2021 At amortised cost At fair value through other comprehensive income Total At amortised cost At fair value through other comprehensive income Total Term loans Secured Loans 9,405.09 - 9,405.09 15,808.73 - 15,808.73 Unsecured Loans 4,05,431.73 - 4,05,431.73 4,47,775.95 - 4,47,775.95 Total - Gross 4,14,836.82 - 4,14,836.82 4,63,584.68 - 4,63,584.68 Less: Impairment allowance (**) (43,816.89) (43,816.89) (70,994.15) (70,994.15) Total - Net 3,71,019.93 - 3,71,019.93 3,92,590.53 - 3,92,590.53 (i) Secured by tangible assets (*) 9,405.09 - 9,405.09 15,808.73 - 15,808.73 (ii) Secured by intangible assets - - - - - - (iii) Covered by Bank/ Government Guarantees - - - - - - (iv) Unsecured 4,05,431.73 - 4,05,431.73 4,47,775.95 - 4,47,775.95 Total - Gross 4,14,836.82 - 4,14,836.82 4,63,584.68 - 4,63,584.68 Less: Impairment allowance (**) (43,816.89) - (43,816.89) (70,994.15) - (70,994.15) Total - Net 3,71,019.93 - 3,71,019.93 3,92,590.53 - 3,92,590.53 Loans in India (i) Public Sector - - - - - - (ii) Others 4,14,836.82 - 4,14,836.82 4,63,584.68 - 4,63,584.68 Total - Gross 4,14,836.82 - 4,14,836.82 4,63,584.68 - 4,63,584.68 Less: Impairment allowance (**) (43,816.89) - (43,816.89) (70,994.15) - (70,994.15) Total - Net 3,71,019.93 - 3,71,019.93 3,92,590.53 - 3,92,590.53 (*) Includes advance against book debts. (**) Impairment allowance includes management overlay of ` 719.81 lakhs as on March 31, 2022 (March 31, 2021 : ` Nil).