199 | Annual Report | 2023-2024 Note 47: Disclosures on restructured assets pursuant to the RBI Master direction circular RBI/DoR/2023-24/106 DoR.FIN.REC. No.45/03.10.119/2023-24 SL. No. Type of Restructuring As on 31 March 2024 As on 31 March 2023 Asset Classification Others Others Details Standard Sub Standard Doubtful Loss Total Standard Sub Standard Doubtful Loss Total 1 Restructured accounts at the beginning of the period (*) No. of borrowers 93,034 - - - 93,034 - 31,479 - - 31,479 Amount outstanding 27,267.60 - - - 27,267.60 - 7,555.27 - - 7,555.27 Provision thereon 8,028.68 - - - 8,028.68 - 5,724.03 - - 5,724.03 2 Fresh restructuring during the period No. of borrowers - - - - 96,108 - - 96,108 Amount outstanding - - - - 28,237.24 - - 28,237.24 Provision thereon - - - - 7,712.43 - - 7,712.43 3 Upgradations to restructured standard category during the period No. of borrowers - - - - - - - - - Amount outstanding - - - - - - - - - - Provision thereon - - - - - - - - - - 4 Restructured standard advances which cease to attract higher provisioning and / or additional risk weight at the end of the FY and hence need not be shown as restructured standard advances at the beginning of the next FY No. of borrowers - - - - - - - - - - Amount outstanding - - - - - - - - - - Provision thereon - - - - - - - - - - 5 Downgradations of restructured accounts during the period No. of borrowers - 15,321 - - 15,321 - - - - - Amount outstanding - 3,769.21 - - 3,769.21 - - - - - Provision thereon - 3,769.21 - - 3,769.21 - - - - - 6 Write-offs of restructured accounts during the period No. of borrowers 75,366 15,321 - - 90,687 1,440 28,612 - - 30,052 Amount outstanding 22,948.53 3,769.21 - - 26,717.74 29.40 6,926.28 - - 6,955.68 Provision thereon 22,948.53 3,769.21 - - 26,717.74 29.40 6,926.28 - - 6,955.68 7 Restructured accounts at the end of the period (*) No. of borrowers - - - - - 93,034 - - - 93,034 Amount outstanding - - - - - 27,267.60 - - - 27,267.60 Provision thereon - - - - - 8,028.68 - - - 8,028.68 * Excluding the figures of Standard Restructured Advances which do not attract higher provisioning or risk weight (if applicable). 1. The outstanding amount and number of borrowers are after considering recoveries made during the year 2. CDR and SME debt restructuring segments are nil. 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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