Arohan Financial Services Limited | Annual Report 2021-22

Financials | 217 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 49 : Disclosures pursuant to RBI’s notification no. RBI/2020-21/16 DOR.No. BP.BC/3/21.04.048/2020-21 dated August 6, 2020 Resolution Framework 1.0 and RBI/2021-22/31/DOR.STR.REC.11/21.04.048/2021-22 dated May 5, 2021 Resolution Framework 2.0 Type of borrower Exposure to accounts classified as standard consequent to implementation of resolution plan – Position as at the end of the previous half-year i.e. September 30, 2021 (A) Of (A), aggregate debt that slipped into NPA during the half- year Of (A) amount written off during the half-year Of (A) amount paid by the borrowers during the half-year Exposure to accounts classified as standard consequent to implementation of resolution plan – Position as at the end of this half-year i.e. March 31, 2022 Personal loans - - - - - Corporate persons (*) - - - - - Of which, MSMEs - - - - - Others (**) 1,50,252.30 3,494.88 1.39 32,596.74 1,14,159.29 Total 1,50,252.30 3,494.88 1.39 32,596.74 1,14,159.29 Format B (*) As defined in Section 3(7) of the Insolvency and Bankruptcy Code, 2016 (**) represents microfinance loans to customer Note: Under COVID-19 Resolution 1.0 and 2.0, 6,48,491 and 5,42,934 number of borrower accounts respectively were sanctioned for modification and implemented whose aggregate exposure as on March 31, 2022 is ` 16,350.98 lakhs and ` 1,11,682.65 lakhs respectively. Under COVID-19 resolution 1.0, 336 number of MSME borrower accounts were sanction for modification and implemented whose aggregate exposure as on March 31, 2022 is ` 2,083.03 lakhs. Note 50 : Disclosures pursuant to Master Direction — Reserve Bank of India (Transfer of Loan Exposures) Directions, 2021 in terms of RBI circular RBI/DOR/2021-22/86 DOR.STR.REC.51/21.04.048/2021-22 dated September 24, 2021: Particulars During the year ended 31 March 2022 Details of loans not in default that are transferred or acquired - Details of stressed loans transferred or acquired -