| 198 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 (Cont'd) (6) Borrower group-wise classification of assets financed as in (2) and (3) Net of provision as at 31 March 2024 Category Secured Unsecured Total 1. Related parties (a) Subsidiaries - - - (b) Companies in the same group - - - (c) other related parties - - - 2. Other than related parties 19,567.91 6,42,005.88 6,61,573.79 Total 19,567.91 6,42,005.88 6,61,573.79 (6) Borrower group-wise classification of assets financed as in (2) and (3) (cont'd) Net of provision as at 31 March 2023 Category Secured Unsecured Total 1. Related parties (a) Subsidiaries - - - (b) Companies in the same group - - - (c) Other related parties - - - 2. Other than related parties 823.67 4,77,398.28 4,78,221.95 Total 823.67 4,77,398.28 4,78,221.95 (7) Investor group-wise classification of all investments (current and long term) in shares and securities (both quoted and unquoted) As at 31 March 2024 As at 31 March 2023 Market value / Breakup or fair value or NAV Book value (net of provisions) Market value / Breakup or fair value or NAV Book value (net of provisions) Category 1. Related parties - - - - 2. Other than related parties 11,016.08 9,016.08 7,877.00 7,877.00 Total 11,016.08 9,016.08 7,877.00 7,877.00 (8) Other information As at 31 March 2024 As at 31 March 2023 (i) Gross non-performing assets (a) Related parties - - (b) Other than related parties 11,362.26 14,513.51 (ii) Net non-performing assets (a) Related parties - - (b) Other than related parties Nil 1,045.49 (iii) Assets acquired on satisfaction of debt - - 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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