Arohan Financial Services Limited | Annual Report 2021-22

214 | 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 toPara 19 ofMasterDirections - Non-Banking Financial Company - Systemically Important Non-Deposit taking company and Deposit taking company (Reserve Bank) Directions, 2016. (Contd.) (7) Investor group-wise classification of all investments (current and long term) in shares and securities (both quoted and unquoted) As at 31 March 2022 Market value / Breakup or fair value or NAV Book value (net of provisions) Category 1. Related parties - - 2. Other than related parties 5.00 5.00 Total 5.00 5.00 (7) Investor group-wise classification of all investments (current and long term) in shares and securities (both quoted and unquoted) As at 31 March 2021 Market value / Breakup or fair value or NAV Book value (net of provisions) Category 1. Related parties - - 2. Other than related parties - - Total - - (8) Other information As at 31 March 2022 As at 31 March 2021 (i) Gross non-performing assets (a) Related parties - - (b) Other than related parties 18,700.69 52,096.33 (ii) Net non-performing assets (a) Related parties - - (b) Other than related parties 5,516.62 16,975.86 (iii) Assets acquired on satisfaction of debt - -