Arohan Financial Services Limited | Annual Report 2022-23

181 | Annual Report | 2022-2023 D) Details of non-performing financial assets purchased/ sold (Contd.) (b) Security Receipt’s (SR’s) held and recovery ratings assigned to such SR’s by the credit rating agency. v) Asset Liability Management Disclosures relating to maturity pattern of certain items of assets and liabilities are given in Note 51. vi) Exposures A) Exposure to Real Estate Sector The Company did not have any exposure to real estate sector during the current and previous year. B) Exposure to Capital Market The Company did not have any exposure to capital market during the current and previous year. C) Details of financing of parent company products The Company does not have a parent company and accordingly disclosures is not required. D) Details of Single Borrower Limit (SBL)/Group Borrower Limit (GBL) exceeded by the NBFC There are no instances of exceeding the single and group borrowing limit by the Company during the current and previous year. E) Unsecured advances - Refer Note 7. vii) Miscellaneous A) Registration obtained from other financial sector regulators The Company is having Corporate Identity Number of U74140WB1991PLC053189 under Ministry of Corporate affairs. B) Disclosure of penalties imposed by RBI and other regulators An amount of ` 0.16 lakhs (March 31, 2022: ` 0.27 lakhs) has been paid to Reserve Bank of India towards late submission fees of FC_TRS under Foreign Exchange Management Act, 1999 (as amended). C) Disclosure of intra-group exposures The Company has no intra-group exposures for the current and previous year. D) Disclosure of unhedged foreign currency exposure The Company has no unhedged foreign currency exposure for the current and previous year. 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.) Particulars Category of recovery ratings As at March 31, 2023 ( ` in lakhs) Security Receipts under trust floated by ARC’s Yet to be rated within time lines as per Reserve Bank of India guidelines 7,872.00 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)