Arohan Financial Services Limited | Annual Report 2022-23

| 182 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.) vii) Miscellaneous (Contd.) E) Related party transactions Related Party/ Items Key Management Personnel Directors other than KMP Entities having common director Others Total Closing balance Maximum during the year FY 22-23 FY 21-22 FY 22-23 FY 21-22 FY 22-23 FY 21-22 FY 22-23 FY 21-22 FY 22-23 FY 21-22 As on March 31, 2023 As on March 31, 2022 FY 22-23 FY 21-22 Borrowings - - - - 1,008.38 - - - 1,008.38 - 894.77 - 1,000.00 - Repayment of borrowings - - - - 141.31 - - - 141.31 - - - - - Loan processing charges - - - - 2.73 - - - 2.73 - - - - - Deposits (lien marked on securitisation) - - - - 353.80 - - - 353.80 - 353.79 - 353.80 - Placement of deposits - - - - - - - - - - - - - - Advances - - - - - - - - - - - - - - Investments - - - - - - - - - - - - - - Purchase of fixed/ other assets - - - - - - - - - - - - - - Sale of fixed/ other assets - - - - - - - - - - - - - - Interest paid - - - - - - - - - - - - - - Interest received - - - - - - - - - - - - - - Remuneration 571.86 459.50 - - - - - - 571.86 459.50 - - - - Remittance from business transfer agreement - - - - 3.20 1,850.45 - - 3.20 1,850.45 1.33 1.86 3.20 1,850.45 Others - - 85.10 83.00 - - 112.20 136.35 197.30 219.35 79.63 80.10 197.30 219.35 Refer information on related party transactions as required by Ind AS - 24 [note 45] 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)

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