Arohan Financial Services Limited | Annual Report 2021-22

204 | 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 46: Additional disclosures pursuant to the RBI Master Direction RBI/DNBR/2016-17/45 Master Direction DNBR. PD. 008/03.10.119/2016-17 i) Capital to risk asset ratio (CRAR) As at 31 March 2022 As at 31 March 2021 Capital to Risk/Weighted Assets Ratio (CRAR) (%) 34.58% 24.27% CRAR-Tier I Capital (%) 27.18% 19.36% CRAR-Tier II Capital (%) 7.40% 4.91% Amount of subordinated debt raised as Tier-II Capital 22,500 - Amount raised by issue of Perpetual Debt Instruments - - Note 45: Information on related party transactions as required by Ind AS - 24: (Contd.) C. Short-term employee benefits for Key management personnel D. Outstanding balances with related parties: Particulars Year ended 31 March 2022 Year ended 31 March 2021 Short-term employee benefits (including remunerations) 438.23 382.91 Post-employment benefits (***) 21.26 12.78 Particulars As at 31 March 2022 As at 31 March 2021 Other receivables Ulink Agritech Private Limited - 0.07 Ashv Finance Limited 0.92 0.08 Other payables Ashv Finance Limited 1.86 1,198.14 Intellecap Advisory Services Private Limited 3.28 107.35 Aavishkaar Venture Management Services Private Limited 17.75 Dinesh Kumar Mittal 25.00 - Matangi Gowrishankar 15.00 - Rajat Mohan Nag 10.00 - Sumantra Banerjee 10.00 - (***) As provisions for gratuity and leave benefits are made for the Company as a whole, the amount pertaining to key management personnel are not specifically identified and hence are not included above