Arohan Financial Services Limited | Annual Report 2021-22

Financials | 197 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 41: Financial risk management (Contd.) (ii) Maturities of financial assets and liabilities The tables below analyse the Company financial assets and liabilities into relevant maturity groupings based on their contractual maturities. The amounts disclosed in the table are the contractual undiscounted cash flows: As at 31 March 2022 Less than 1 year 1-2 year 2-3 year More than 3 years Total Financial assets Cash and cash equivalents 95,642.56 - - - 95,642.56 Other bank balances 13,157.21 18,180.85 3,858.79 2,527.40 37,724.25 Trade receivables 200.59 - - - 200.59 Loans 3,55,933.99 1,07,340.08 700.50 16,825.42 4,80,799.99 Other financial assets 457.86 44.41 12.73 47.18 562.18 Total undiscounted financial assets 4,65,397.21 1,25,565.34 4,572.02 19,400.00 6,14,934.57 Financial liabilities Debt Securities 12,079.93 11,135.43 8,111.23 - 31,326.59 Borrowings other than debt securities 3,66,211.29 95,583.88 14,589.52 849.58 4,77,234.27 Subordinated liabilities 6,811.69 8,126.86 5,459.41 47,731.27 68,129.23 Other financial liabilities 3,374.14 124.45 74.76 249.52 3,822.87 Total undiscounted financial liabilities 3,88,477.05 1,14,970.62 28,234.92 48,830.37 5,80,512.96 Net undiscounted financial assets/ (liabilities) 76,920.16 10,594.72 (23,662.90) (29,430.37) 34,421.61 As at 31 March 2021 Less than 1 year 1-2 year 2-3 year More than 3 years Total Financial assets Non-derivatives Cash and cash equivalents 1,15,921.33 - - - 1,15,921.33 Other bank balances 12,052.77 6,400.33 1,277.19 222.83 19,953.12 Trade receivables 113.67 - - - 113.67 Loans 3,29,318.61 1,46,641.52 9,167.01 48,307.22 5,33,434.36 Other financial assets 944.87 6.36 44.65 71.86 1,067.74 Total undiscounted financial assets 4,58,351.25 1,53,048.21 10,488.85 48,601.91 6,70,490.22 Financial liabilities Non-derivatives Debt Securities 77,800.99 12,121.50 11,135.43 8,111.23 1,09,169.15 Borrowings other than debt securities 2,24,218.22 94,654.16 27,384.15 2,556.96 3,48,813.49 Subordinated liabilities 2,827.96 3,725.40 5,032.02 20,688.59 32,273.97 Other financial liabilities 6,369.81 117.36 90.29 309.04 6,886.50 Total undiscounted financial liabilities 3,11,216.98 1,10,618.42 43,641.89 31,665.82 4,97,143.11 Net undiscounted financial assets/ (liabilities) 1,47,134.27 42,429.79 (33,153.04) 16,936.09 1,73,347.11