Arohan Financial Services Limited | Annual Report 2021-22

170 | 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 15: Other non-financial assets As at 31 March 2022 As at 31 March 2021 (Measured at amortised cost) Prepaid expenses 237.96 153.47 Advances to employees 214.86 198.32 Balances with government authorities 112.51 65.90 Advance against expenses 108.30 148.98 Others 38.06 765.43 Total 711.69 1,332.10 Note 16: Debt securities As at 31 March 2022 As at 31 March 2021 (Measured at amortised cost) Non convertible debentures (secured) 28,338.42 1,00,735.92 Total 28,338.42 1,00,735.92 Debt securities in India 28,338.42 1,00,735.92 Debt securities outside India - - Total 28,338.42 1,00,735.92 (#) Terms of repayment given in the repayment schedule Non convertible debentures (“NCDs”) issued by the Company are secured by way of an exclusive charge on identified receivables to the extent of at least 100% of outstanding secured NCDs and pursuant to the terms of respective information memorandum. Other terms and conditions: Particulars Repayment Schedule As at 31 March 2022 As at 31 March 2021 10.50% Union Bank (Face Value 10 lakhs) - no. of units Nil (March 31, 2021 - 1,000 units) Bullet repayment in January 2022. - 10,724.85 10.50% Punjab National Bank (Face Value 10 lakhs) - no. of units Nil (March 31, 2021 - 500 units) Bullet repayment in February 2022. - 5,317.36 10.50% State Bank of India (Face Value 10 lakhs) - no. of units Nil (March 31, 2021 - 2,500 units) Repayment in equal quarterly instalments ending at February 2022. - 25,342.84 10.50% Indian Bank (Face Value 10 lakhs) - no. of units Nil (March 31, 2021 - 750 units) Bullet repayment in March 2022. - 7,884.21 10.50% Indian Bank (Face Value 10 lakhs) - no. of units 250 (March 31, 2021 - 250 units) Bullet Repayment in May 2022 2,697.52 2,603.26 10.40% Punjab National Bank (Face Value 10 lakhs) - no. of units 250 (March 31, 2021 - 250 units) Bullet repayment in May 2022. 2,527.03 2,515.76 10.45% Bank of Baroda (Face Value 10 lakhs) - no. of units 1,500 (March 31, 2021 - 1,500 units) Four equal instalments on August 2021, November 2021, February 2022 and May 2022. 3,791.73 15,142.92 11.00% Bank of India (Face Value 10 lakhs) - no. of units 250 (March 31, 2021 - 250 units) Bullet repayment in June, 2023. 2,701.89 2,689.91 11.50% Indian Bank (Face Value 10 lakhs) - no. of units 250 (March 31, 2021 - 250 units) Bullet Repayment in July 2023 2,606.19 2,689.35 11.00% Bank of Baroda (Face Value 10 lakhs) - no. of units 250 (March 31, 2021 - 250 units) Three annual instalment on July 2021, July 2022 and July 2023. 1,694.50 2,531.08 10.25% Bank of India (Face Value 10 lakhs) - no. of units Nil (March 31, 2021 - 1,000 units) Bullet repayment in November 2021. - 10,623.75 12.06% Japanese ASEAN Women Empowerment Fund (Face Value 10 lakhs) - no. of units 650 (March 31, 2021 - 650 units) Repayment in three instalments on June 2023, December 2023, June 2024. 6,717.22 6,717.12 10.09% CDC Group (Face Value 10 lakhs) - no. of units - 600 (March 31, 2021 - 600 units) Redeemed on a pro rata basis and shall be fully redeemed by March 2025. 5,602.34 5,953.51 Total 28,338.42 1,00,735.92