Arohan Financial Services Limited | Annual Report 2022-23

137 | Annual Report | 2022-2023 Arohan Financial Services Limited Summary of significant accounting policies and other explanatory information for the year ended 31 March 2023 (Contd.) (All amounts in ` lakhs unless otherwise stated) Note 8: Investments As at 31 March 2023 As at 31 March 2022 At fair value through profit and loss At fair value through other comprehensive income Total At fair value through profit and loss At fair value through other comprehensive income Total Unquoted equity instruments Alpha Micro Finance Consultant Private Limited (50,000 equity shares of ` 10 each, fully paid-up) - 5.00 5.00 - 5.00 5.00 Security receipts Security receipts from Phoenix (8,00,000 security receipts of face value ` 984/- each) 7,872.00 - 7,872.00 - - - Total - Gross 7,872.00 5.00 7,877.00 - 5.00 5.00 Less: Impairment allowance - - - - - - Total - Net 7,872.00 5.00 7,877.00 - 5.00 5.00 Investments in India 7,872.00 5.00 7,877.00 - 5.00 5.00 Investments outside India - - - - - - Total - Gross 7,872.00 5.00 7,877.00 - 5.00 5.00 Less: Impairment allowance - - - - - - Total - Net 7,872.00 5.00 7,877.00 - 5.00 5.00