| 148 Annual Report | 2023-2024 Financials Note 15: Other non-financial assets As at 31 March 2024 As at 31 March 2023 (Measured at amortised cost) Prepaid expenses 348.38 263.24 Advances to employees 109.40 189.93 Balances with government authorities 48.58 19.97 Advance against expenses 55.60 69.14 Others 42.39 28.84 Total 604.35 571.12 Note 16: Debt securities As at 31 March 2024 As at 31 March 2023 (Measured at amortised cost) Secured listed non convertible debentures 19,686.13 30,084.77 Secured unlisted non convertible debentures from related party [refer note 45] 21,217.68 - Total 40,903.81 30,084.77 Debt securities in India 40,903.81 30,084.77 Debt securities outside India - - Total 40,903.81 30,084.77 Refer note 20 for terms of repayment. Non convertible debentures (“NCDs”) issued by the Company are secured by way of an exclusive charge on identified receivables arising out of its business operations and cash collateral to the extent of at least 100% of outstanding secured NCDs and pursuant to the terms of respective information memorandum. Other terms and conditions: Particulars Repayment Schedule As at 31 March 2024 As at 31 March 2023 11.86% Blue Orchard Microfinance Fund (Face Value `10 lakhs) - no. of units - 1,150 (March 31, 2023 - 1,150 units). Bullet repayment in June 2027 11,846.74 11,843.91 12.06% Japanese ASEAN Women Empowerment Fund (Face Value `10 lakhs) - no. of units - 650 (March 31, 2023 - 650 units). Repayment in three instalments on June 2023, December 2023 and June 2024. 3,360.39 6,717.22 10.09% British International Investment Plc (Face Value `10 lakhs) - no. of units - 600 (March 31, 2023 - 600 units). Redeemed on a pro rata basis and shall be fully redeemed by March 2025. 4,479.00 5,250.62 10.71% Nederlandse Financierings-Maatschappij voor Ontwikkelingslanden N.V. (FMO) (Face Value `1 lakh) - no. of units - 20,800 (March 31, 2023 - Nil). Repayment in four equal instalments on June 2025, December 2026, June 2027 and December 2027. 21,217.68 - 11.00% Bank of India (Face Value `10 lakhs) - no. of units 250 (March 31, 2023 - 250 units). Bullet repayment in June, 2023 - 2,713.11 11.50% Indian Bank (Face Value `10 lakhs) - no. of units 250 (March 31, 2023 - 250 units). Bullet Repayment in July 2023 - 2,705.70 11.00% Bank of Baroda (Face Value `10 lakhs) - no. of units 250 (March 31, 2023 - 250 units). Three annual instalment on July 2021, July 2022 and July 2023. - 854.21 Total 40,903.81 30,084.77 Arohan Financial Services Limited Notes to financial statements for the year ended March 31, 2024 (Contd.) (All amounts in ` lakhs unless otherwise stated)
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