Arohan Financial Services Limited | Annual Report 2022-23

191 | Annual Report | 2022-2023 Note 47: Additional disclosures pursuant to para 25 of Master Direction - Non-Banking Financial Company - Systemically Important Non-Deposit taking company and Deposit taking company (Reserve Bank) Directions, 2016: SL. No. Type of Restructuring As on 31 March 2023 As on 31 March 2022 Asset Classification Others Others Details Standard Sub Standard Doubtful Loss Total Standard Sub Standard Doubtful Loss Total 1 Restructured accounts at the beginning of the period (*) No. of borrowers - 31,479 - - 31,479 - 45,968 - - 45,968.00 Amount outstanding - 7,555.27 - - 7,555.27 - 11,297.03 - - 11,297.03 Provision thereon - 5,724.03 - - 5,724.03 - 7,606.46 - - 7,606.46 2 Fresh restructuring during the period No. of borrowers 96,108 - - 96,108 - 22,054 - - 22,054.00 Amount outstanding 28,237.24 - - 28,237.24 - 5,816.39 - - 5,816.39 Provision thereon 7,712.43 - - 7,712.43 - 3,713.23 - - 3,713.23 3 Upgradations to restructured standard category during the period No. of borrowers - - - - - - - - - Amount outstanding - - - - - - - - - - Provision thereon - - - - - - - - - - 4 Restructured standard advances which cease to attract higher provisioning and / or additional risk weight at the end of the FY and hence need not be shown as restructured standard advances at the beginning of the next FY No. of borrowers - - - - - - - - - - Amount outstanding - - - - - - - - - - Provision thereon - - - - - - - - - - 5 Downgradations of restructured accounts during the period No. of borrowers - - - - - - - - - - Amount outstanding - - - - - - - - - - Provision thereon - - - - - - - - - - 6 Write-offs of restructured accounts during the period No. of borrowers 1,440 28,612 - - 30,052.00 - 32,937 - - 32,937.00 Amount outstanding 29.40 6,926.28 - - 6,955.68 - 8,105.02 - - 8,105.02 Provision thereon 29.40 6,926.28 - - 6,955.68 - 8,105.02 - - 8,105.02 7 Restructured accounts at the end of the period (*) No. of borrowers 93,034 - - - 93,034 - 31,479 - - 31,479.00 Amount outstanding 27,267.60 - - - 27,267.60 - 7,555.27 - - 7,555.27 Provision thereon 8,028.68 - - - 8,028.68 - 5,724.03 - - 5,724.03 * Excluding the figures of Standard Restructured Advances which do not attract higher provisioning or risk weight (if applicable). 1. The outstanding amount and number of borrowers is after considering recoveries made during the year 2. CDR and SME debt restructuring segments are nil. 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)