| 186 Annual Report | 2023-2024 Financials Note 46: Disclosures pursuant to the RBI Master direction circular RBI/DoR/2023-24/106 DoR.FIN. REC.No.45/03.10.119/2023-24 i) Capital to risk asset ratio (CRAR) As at 31 March 2024 As at 31 March 2023 Capital to risk weighted assets ratio (CRAR) (%) 29.01% 28.74% CRAR - Tier I Capital (%) 26.85% 25.46% CRAR - Tier II Capital (%) 2.16% 3.28% Amount of subordinated debt raised as Tier-II Capital - - Amount raised by issue of perpetual debt instruments - - ii) Investments As at 31 March 2024 As at 31 March 2023 A. Value of Investments Gross value of investments: a) In India 11,016.08 7,877.00 b) Outside India - - Provisions for depreciation: a) In India 2,000.00 - b) Outside India - - Net Value of Investments: a) In India 9,016.08 7,877.00 b) Outside India - - B. Movement of provisions held towards depreciation on investments Opening balance - - Add: Provisions made during the year 2,000.00 - Less: Write-off /Write-back of excess provisions during the year - - Closing balance 2,000.00 - iii) Derivatives The Company does not have any derivatives exposure in the current and previous year. iv) Disclosures relating to Securitisation A) Securitisation As at 31 March 2024 As at 31 March 2023 1) No of SPEs holding assets for securitisation transactions originated by the originator 7 16 2) Total amount of securitised assets as per books of the SPEs (*) 49,372.03 87,917.97 3) Total amount of exposures retained by the originator to comply with MRR as on the date of balance sheet A) Off-balance sheet exposures (i) First loss - - (ii) Others - - Arohan Financial Services Limited Notes to financial statements for the year ended March 31, 2024 (Contd.) (All amounts in ` lakhs unless otherwise stated)
RkJQdWJsaXNoZXIy NTE5NzY=