Arohan Financial Services Limited | Annual Report 2021-22

206 | 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) A) Securitisation As at 31 March 2022 As at 31 March 2021 b) On-balance sheet exposures (i) Exposure to own securitisations - First loss - - - Others - - (ii) Exposure to third party securitisations - First loss - - - Others - - 5. Sale consideration received for the securitised assets and gain/loss on sale on account of securitisation 1,67,561.87 - 6. Outstanding value of services provided by way of, liquidity support, post- securitisation asset servicing, etc.(*) 1,28,686.43 - 7. Performance of facility provided viz. Credit enhancement, liquidity support, servicing agent etc. Credit enhancement: (a) Amount paid - - (b) Repayment received - - (c) Outstanding amount 32,802.30 - (d) Outstanding amount percentage 17.27% - Servicing agent: (a) Amount paid 1.40 - (b) Repayment received - - (c) Outstanding amount - - 8. Average default rate of portfolios observed in the past in respect of microfinance loans Nil - 9. Amount and number of additional/ top up loan given on same underlying asset. Nil - 10. Investor complaints (a) Directly/Indirectly received and; Nil - (b) Complaints outstanding Nil - 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 (Contd.) iv) Disclosures relating to Securitisation (Contd.) (*) The total amount of securitised assets includes over collateral of ₹18,863.80 lakhs (March 31, 2021: ₹ Nil) B) Details of financial assets sold to securitisation/reconstruction company for asset reconstruction The Company has not sold any financial assets to securitisation/ reconstruction company for asset reconstruction during the current and previous year. C) Details of assignment transactions undertaken by the Company There are no assignment transactions undertaken by the Company during the current and previous year. D) Details of non-performing financial assets purchased/sold The Company has not purchased/ sold any non-performing financial assets during the current and previous year. v) Asset Liability Management Disclosures relating to maturity pattern of certain items of assets and liabilities are given in Note 51.