Arohan Financial Services Limited | Annual Report 2022-23

| 142 Annual Report | 2022-2023 Financial 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 15: Other non-financial assets As at 31 March 2023 As at 31 March 2022 ( Measured at amortised cost ) Prepaid expenses 263.24 265.34 Advances to employees 189.93 214.86 Balances with government authorities 19.97 112.51 Advance against expenses 69.14 145.62 Others 28.84 10.68 Total 571.12 749.01 Note 16: Debt securities As at 31 March 2023 As at 31 March 2022 ( Measured at amortised cost ) Non convertible debentures (secured) 30,084.77 28,338.42 Total 30,084.77 28,338.42 Debt securities in India 30,084.77 28,338.42 Debt securities outside India - - Total 30,084.77 28,338.42 (#) Terms of repayment given in the repayment schedule Non convertible debentures (“NCDs”) issued by the Company are secured by way of an exclusive charge on identified receivables to the extent of at least 100% of outstanding secured NCDs and pursuant to the terms of respective information memorandum. Other terms and conditions: Particulars Repayment Schedule As at 31 March 2023 As at 31 March 2022 10.50% Indian Bank (Face Value ` 10 lakhs) - no. of units Nil (March 31, 2022 - 250 units) Bullet repayment in May 2022 - 2,697.52 10.40% Punjab National Bank (Face Value ` 10 lakhs) - no. of units Nil (March 31, 2022 - 250 units) Bullet repayment in May 2022 - 2,527.03 10.45% Bank of Baroda (Face Value ` 10 lakhs) - no. of units Nil (March 31, 2022 - 1,500 units) Four equal instalments on August 2021, November 2021, February 2022 and May 2022 - 3,791.73 11.00% Bank of India (Face Value ` 10 lakhs) - no. of units 250 (March 31, 2022 - 250 units) Bullet repayment in June, 2023 2,713.11 2,701.89 11.50% Indian Bank (Face Value ` 10 lakhs) - no. of units 250 (March 31, 2022 - 250 units) Bullet Repayment in July 2023 2,705.70 2,606.19 11.00% Bank of Baroda (Face Value ` 10 lakhs) - no. of units 250 (March 31, 2022 - 250 units) Three annual instalment on July 2021, July 2022 and July 2023 854.21 1,694.50 11.86% Blue Orchard Microfinance Fund (Face Value ` 10 lakhs) - no. of units - 1,150 (March 31, 2022 - nil units) Bullet repayment in July 2027 11,843.91 - 12.06% Japanese ASEANWomen Empowerment Fund (Face Value ` 10 lakhs) - no. of units - 650 (March 31, 2022 - 650 units) Repayment in three instalments on June 2023, December 2023 and June 2024 6,717.22 6,717.22 10.09% CDC Group (Face Value ` 10 lakhs) - no. of units - 600 (March 31, 2022 - 600 units) Redeemed on a pro rata basis and shall be fully redeemed by March 2025 5,250.62 5,602.34 Total 30,084.77 28,338.42