Arohan Financial Services Limited | Annual Report 2022-23

| 178 Annual Report | 2022-2023 Financial 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 (Contd.) ii) Investments As at 31 March 2023 As at 31 March 2022 A. Value of Investments Gross Value of Investments: a) In India 7,877.00 5.00 b) Outside India - - Provisions for Depreciation: a) In India - - b) Outside India - - Net Value of Investments: a) In India 7,877.00 5.00 b) Outside India - - B. Movement of provisions held towards depreciation on investments Opening Balance - 5.00 Add: Provisions made during the year - - Less: Write-off /Write-back of excess provisions during the year - 5.00 Closing Balance - - iii) Derivatives The Company does not have any derivatives exposure in the current and previous year. iv) Disclosures relating to Securitisation A) Securitisation As at 31 March 2023 As at 31 March 2022 1) No of SPEs holding assets for securitisation transactions originated by the originator 16 14 2) Total amount of securitised assets as per books of the SPEs (*) 87,917.97 1,28,686.43 3) Total amount of exposures retained by the originator to comply with MRR as on the date of balance sheet A) Off-balance sheet exposures (i) First loss - - (ii) Others - - B) On-balance sheet exposures (a) First loss in the form of 29,486.76 32,802.30 (i) Fixed deposits 13,708.76 13,938.50 (ii) Over collateral 15,778.00 18,863.80 (b) Others 4) Amount of exposures to securitisation transactions other than MRR (a) Off-balance sheet exposures (i) Exposure to own securitisations - First loss - - - Others - - (ii) Exposure to third party securitisations - First loss - - - Others - - 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)