Arohan Financial Services Limited | Annual Report 2021-22

174 | 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 20: Other financial liabilities As at 31 March 2022 As at 31 March 2021 (Measured at amortised cost) Payable towards assignment transactions 50.66 1,791.57 Employees dues 1,687.25 1,282.43 Lease liabilities [Refer Note 57] 450.82 565.07 Liability for expenses 128.97 1,306.13 Other payables 1,358.25 1,756.19 Total 3,675.95 6,701.39 Note 21: Provisions As at 31 March 2022 As at 31 March 2021 Provision for gratuity 959.25 951.02 Provision for pension fund 168.73 - Provision for compensated absences 971.72 837.49 Total 2,099.70 1,788.51 Refer note 37 on actuarial valuation Note 22: Other non-financial liabilities As at 31 March 2022 As at 31 March 2021 Statutory dues 497.83 483.25 Expenses payable 1,016.11 914.37 Advance from customers 477.89 709.49 Others 80.42 138.27 Total 2,072.25 2,245.38 Note 23: Share capital As at 31 March 2022 As at 31 March 2021 Number Amount Number Amount Authorised share capital (*) Equity shares of ` 10 each 13,50,00,000 13,500.00 16,00,00,000 16,000.00 Compulsorily convertible preference shares of ` 10 each 2,50,00,000 2,500.00 - - Balance at the end of the year 16,00,00,000 16,000.00 16,00,00,000 16,000.00 (*) The shareholders of the Company at their extraordinary general meeting held on March 28, 2022 has approved the reclassification of authorized share capital of the Company.