Arohan Annual Report 2023-2024

| 170 Annual Report | 2023-2024 Financials Note 40: Financial Instruments - fair value measurements (Cont'd) (A) Financial assets and liabilities (Cont'd) As at March 31, 2023 Particulars Note FVTPL FVTOCI Amortised Cost Total Financial assets: Cash and cash equivalents 4 - - 55,656.06 55,656.06 Other bank balances 5 - - 37,800.09 37,800.09 Trade receivables 6 - - 1,537.64 1,537.64 Loans 7 - - 4,78,221.95 4,78,221.95 Investments 8 7,872.00 5.00 - 7,877.00 Other financial assets 9 - - 2,757.32 2,757.32 Total 7,872.00 5.00 5,75,973.06 5,83,850.06 Financial liabilities: Debt securities 16 - - 30,084.77 30,084.77 Borrowings (other than debt securities) 17 - - 3,80,936.33 3,80,936.33 Subordinated liabilities 18 - - 42,327.83 42,327.83 Others financial liabilities 21 - - 9,946.14 9,946.14 Total - - 4,63,295.07 4,63,295.07 (B) Fair value hierarchy Financial assets and financial liabilities are measured at fair value in the financial statements and are grouped into three levels of a fair value hierarchy. The three levels are defined based on the observability of significant inputs to the measurement, as follows: Level 1: Quoted prices (unadjusted) for identical instruments in an active market. Level 2: Directly (i.e. as prices) or indirectly (i.e. derived from prices) observable market inputs, other than Level 1 input; and Level 3: inputs that are not based on observable market data (unobservable inputs). (C) Financial assets and liabilities measured at fair value - recurring fair value measurements As at March 31, 2024 Level 1 Level 2 Level 3 Financial assets: Investments - 9,016.08 - Total - 9,016.08 - As at March 31, 2023 Level 1 Level 2 Level 3 Financial assets: Investments - 7,877.00 - Total - 7,877.00 - There are no such financial liabilities measured at fair value. 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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