Arohan Financial Services Limited | Annual Report 2022-23

193 | Annual Report | 2022-2023 Note 49: Disclosures pursuant to RBI’s notification no. RBI/2020-21/16 DOR.No.BP. BC/3/21.04.048/2020-21 dated August 6, 2020 Resolution Framework 1.0 and RBI/2021-22/31/ DOR.STR.REC.11/21.04.048/2021-22 dated May 5, 2021 Resolution Framework 2.0 Format B Type of borrower Exposure to accounts classified as Standard consequent to implementation of resolution plan – Position as at the end of the previous half-year i.e. September 30, 2022 (A) Of (A), aggregate debt that slipped into NPA during the half-year Of (A) amount written off during the half- year Of (A) amount paid by the borrowers during the half-year Exposure to accounts classified as Standard consequent to implementation of resolution plan – Position as at the end of this half- year i.e. March 31, 2023 Personal Loans - - - - - Corporate persons (*) - - - - - Of which, MSMEs - - - - - Others (**) 65,410.27 10,539.70 31,075.92 9,423.78 14,370.87 Total 65,410.27 10,539.70 31,075.92 9,423.78 14,370.87 (*) As defined in Section 3(7) of the Insolvency and Bankruptcy Code, 2016 (**) represents microfinance loans to customer Note: Under Covid Resolution 1.0 and 2.0, 6,48,491 and 5,42,934 number of borrower accounts respectively were sanctioned for modification and implemented whose aggregate exposure as on March 31, 2023 is ` 1,565.69 lakhs and ` 24,240.83 lakhs respectively (March 31, 2022: ` 16,350.98 lakhs and ` 1,11,682.65 lakhs respectively) Under covid resolution 1.0, 336 number of MSME borrower accounts were sanction for modification and implemented whose aggregate exposure as on March 31, 2023 is Nil (March 31, 2022: ` 2,083.03 lakhs). 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)