Arohan Financial Services Limited | Annual Report 2022-23

| 190 Annual Report | 2022-2023 Financial Note 46: Additional disclosures pursuant to Para 19 of Master Directions - Non-Banking Financial Company - Systemically Important Non-Deposit taking company and Deposit taking company (Reserve Bank) Directions, 2016. (contd.) (6) Borrower group-wise classification of assets financed as in (2) and (3) Net of provision as at 31 March 2023 Category Secured Unsecured Total 1. Related parties (a) Subsidiaries - - - (b) Companies in the same group - - - (c) other related parties - - - 2. Other than related parties 823.67 4,77,398.28 4,78,221.95 Total 823.67 4,77,398.28 4,78,221.95 (6) Borrower group-wise classification of assets financed as in (2) and (3) Net of provision as at 31 March 2022 Category Secured Unsecured Total 1. Related parties (a) Subsidiaries - - - (b) Companies in the same group - - - (c) other related parties - - - 2. Other than related parties 9,327.29 3,61,692.64 3,71,019.93 Total 9,327.29 3,61,692.64 3,71,019.93 (7) Investor group-wise classification of all investments (current and long term) in shares and securities (both quoted and unquoted) As at 31 March 2023 As at 31 March 2022 Market value / Breakup or fair value or NAV Book value (net of provisions) Market value / Breakup or fair value or NAV Book value (net of provisions) Category 1. Related parties - - - - 2. Other than related parties 7,877.00 7,877.00 5.00 5.00 Total 7,877.00 7,877.00 5.00 5.00 (8) Other information As at 31 March 2023 As at 31 March 2022 (i) Gross non-performing assets (a) Related parties - - (b) Other than related parties 14,513.51 18,700.69 (ii) Net non-performing assets (a) Related parties - - (b) Other than related parties 1,045.49 5,516.62 (iii) Assets acquired on satisfaction of debt - - 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)