Arohan Financial Services Limited | Annual Report 2021-22

Financials | 219 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 52: Disclosures in terms of RBI/2019-20/88 DOR.NBFC (PD) CC. No.102/03.10.001/2019-20 dated 04 November 2019 have been given below: (i) Funding concentration based on significant counterparty on borrowings As at 31 March, 2022 As at 31 March, 2021 Number of significant counterparties 23 24 Amount of borrowed funds from significant counterparties 3,86,210.60 4,07,542.07 Percentage of total deposits Not applicable Not applicable Percentage of total liabilities 91.83% 90.11% Notes: i) A “Significant counterparty” is defined as a single counterparty or group of connected or affiliated counterparties accounting in aggregate for more than 1% of the NBFC-NDSI’s, NBFC-Ds total liabilities and 10% for other non- deposit taking NBFCs. ii) Total Liabilities has been computed as total assets less equity share capital less reserve & surplus and computed basis extant regulatory ALM guidelines. (ii) Top 20 large deposits (amount in ` lakhs and % of total deposits) - The Company does not accept deposit hence not applicable. (iii) Top 10 borrowings As at 31 March, 2022 As at 31 March, 2021 Amount of borrowed funds from top ten significant counterparties (*) 2,86,996.37 2,88,076.57 % of total borrowings (#) 69.66% 65.84% Notes: (*) Accrued interest on borrowings have not been considered in above calculation. (#) Total borrowing has been computed as gross total debt basis extant regulatory ALM guidelines which includes securitisation transactions. (iv) Funding concentration based on significant instrument/ product Name of the instrument / product As at 31 March, 2022 As at 31 March, 2021 Amount (**) % of total liabilities Amount (**) % of total liabilities Debt securities 27,560.00 7.00% 97,500.00 22.00% Borrowings (other than debt securities) 3,40,950.99 81.00% 3,19,025.79 70.00% Subordinated liabilities 43,500.00 10.00% 21,000.00 5.00% Notes: (i) A “significant instrument/product” is defined as a single instrument/product of group of similar instruments/ products which in aggregate amount to more than 1% of the NBFC-NDSI’s, NBFC-Ds total liabilities and 10% for other non-deposit taking NBFCs. (ii) Total liabilities has been computed as total assets less equity share capital less reserve & surplus and computed basis extant regulatory ALM guidelines. (**) Figures are based on gross borrowing outstanding and does not includes accrued interest and other Ind AS adjustments.