Arohan Financial Services Limited | Annual Report 2021-22

190 | 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 40: Financial Instruments - fair value measurements (A) Financial assets and liabilities The following tables shows the carrying amount of the financial assets and financial liabilities As at March 31, 2022 As at March 31, 2021 Particulars Note FVTPL FVTOCI Amortised cost Total Financial Assets: Cash and cash equivalents 4 1,15,801.75 1,15,801.75 Other bank balances 5 19,249.42 19,249.42 Trade receivables 6 113.67 113.67 Loans 7 3,92,590.53 3,92,590.53 Other financial assets 9 1,051.46 1,051.46 Total 5,28,806.83 5,28,806.83 Financial Liabilities: Debt securities 16 1,00,735.92 1,00,735.92 Borrowings (other than debt securities) 17 3,19,775.64 3,19,775.64 Subordinated liabilities 18 21,008.31 21,008.31 Others financial liabilities 20 6,701.39 6,701.39 Total 4,48,221.26 4,48,221.26 (B) Fair value hierarchy Financial assets and financial liabilities are measured at fair value in the financial statements and are grouped into three levels of a fair value hierarchy. The three levels are defined based on the observability of significant inputs to the measurement, as follows: Level 1: Quoted prices (unadjusted) for identical instruments in an active market. Level 2: Directly (i.e. as prices) or indirectly (i.e. derived from prices) observable market inputs, other than Level 1 input; and Level 3: inputs that are not based on observable market data (unobservable inputs). Particulars Note FVTPL FVTOCI Amortised cost Total Financial Assets: Cash and cash equivalents 4 95,362.92 95,362.92 Other bank balances 5 35,372.38 35,372.38 Trade receivables 6 200.59 200.59 Loans 7 3,71,019.93 3,71,019.93 Investments 8 5.00 5.00 Other financial assets 9 547.14 547.14 Total 5,02,507.96 5,02,507.96 Financial Liabilities: Debt securities 16 28,338.42 28,338.42 Borrowings (other than debt securities) 17 3,41,078.35 3,41,078.35 Subordinated liabilities 18 43,309.37 43,309.37 Others financial liabilities 20 3,675.95 3,675.95 Total 4,16,402.09 4,16,402.09