Arohan Financial Services Limited | Annual Report 2022-23

177 | Annual Report | 2022-2023 Note 45: Information on related party transactions as required by Ind AS - 24: (Contd.) C. Short-term employee benefits for Key management personnel Particulars Year ended 31 March 2023 Year ended 31 March 2022 Short-term employee benefits (including remunerations) 540.96 438.24 Post-employment benefits (**) 30.90 21.26 (**) As provisions for gratuity and leave benefits are made for the Company as a whole, the amount pertaining to key management personnel are not specifically identified and hence are not included above. D. Outstanding balances with related parties: Particulars As at 31 March 2023 As at 31 March 2022 Other receivables Ashv Finance Limited 1.39 0.92 Fixed Deposit (including accrued Interest) Shivalik Small Finance Bank 353.79 - Other payables Ashv Finance Limited 1.33 1.86 Intellecap Advisory Services Private Limited 0.77 3.28 Aavishkaar Venture Management Services Private Limited 17.75 17.75 Dinesh Kumar Mittal 25.00 25.00 Matangi Gowrishankar 12.50 15.00 Rajat Mohan Nag 12.50 10.00 Sumantra Banerjee 12.50 10.00 Loan availed (including accrued interest) Shivalik Small Finance Bank 894.77 - Note 46: Additional disclosures pursuant to the RBI Master Direction RBI/DNBR/2016-17/45 Master Direction DNBR. PD. 008/03.10.119/2016-17 i) Capital to risk asset ratio (CRAR) As at 31 March 2023 As at 31 March 2022 Capital to Risk Weighted Assets Ratio (CRAR) (%) 28.74% 34.58% CRAR - Tier I Capital (%) 25.46% 27.18% CRAR - Tier II Capital (%) 3.28% 7.40% Amount of subordinated debt raised as Tier-II Capital - 22,500 Amount raised by issue of perpetual debt instruments - - 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)