| 210 Annual Report | 2023-2024 Financials Note 52: Disclosures related to asset liability management (ALM) pursuant to the RBI Master direction circular RBI/DoR/2023-24/106 DoR.FIN.REC.No.45/03.10.119/2023-24 The company has adopted the liquidity risk framework as required under RBI regulation. The Board of Directors have delegated responsibility of balance sheet liquidity risk management to the asset liability committee (ALCO). ALCO reviews asset liability mismatches (ALM) and ensures that there are no excessive concentration of either assets or liability side of the balance sheet. liquidity risk is managed in accordance with ALM policy. The same is reviewed periodically to incorporate regulatory changes, economic scenario and business requirements of the company. Maturity pattern of assets and liability as on March 31, 2024 Maturity pattern of assets and liability as on March 31, 2023 Particulars 1 to 7 days 8 to 14 days 15 to 30/31 days 1 to 2 months 2 to 3 months 3 to 6 months 6 months to 1 year Over 1 year and upto 3 years Over 3 year and upto 5 years Over 5 years Total Deposits (with banks) 16,491.68 12,756.61 27,811.25 5,461.48 364.07 2,215.80 8,645.42 12,777.49 3,819.61 25.80 90,369.21 Advances (Micro Finance Portfolio) 11,522.43 18,435.89 16,131.40 37,945.41 37,321.58 1,09,843.61 1,98,792.68 2,10,683.91 - - 6,40,676.91 Advances (Other than Micro Finance) 279.02 446.43 390.62 1,002.08 1,010.61 2,973.06 5,680.02 9,115.04 - - 20,896.88 Investments - - - - - - - - 9,011.08 5.00 9,016.08 Borrowings 1,968.68 3,605.55 22,143.37 30,400.36 35,022.44 93,607.12 1,51,562.78 2,18,891.36 44,382.60 - 6,01,584.26 Foreign Currency assets - - - - - - - - - - - Foreign Currency liabilities - - - - - - - - - - - Particulars 1 to 7 days 8 to 14 days 15 to 30/31 days 1 to 2 months 2 to 3 months 3 to 6 months 6 months to 1 year Over 1 year and upto 3 years Over 3 year and upto 5 years Over 5 years Total Deposits (with banks) 12,616.74 18,506.46 24,450.05 2,540.26 468.62 5,119.42 9,554.01 17,363.70 1,251.17 - 91,870.43 Advances (Micro Finance Portfolio) 8,543.53 13,669.64 11,960.94 27,232.06 26,591.30 78,489.74 1,43,978.36 1,62,447.29 1,077.05 - 4,73,989.91 Advances (Other than Micro Finance) 118.93 190.28 166.50 383.09 375.81 954.76 1,365.02 606.89 70.76 - 4,232.04 Investments - - - - - - - - - 7,877.00 7,877.00 Borrowings 1,631.27 1,120.95 26,379.71 18,180.89 27,912.66 60,894.74 1,22,051.41 1,58,751.09 36,426.21 - 4,53,348.93 Foreign Currency assets - - - - - - - - - - - Foreign Currency liabilities - - - - - - - - - - - Notes: 1. The above information has been considered as per the Asset Liability Management (ALM) Report compiled by the management and reviewed by the ALM Committee. 2. The Company is capable of meeting its liabilities existing as on March 2024 as and when they fall due within the period of one year from March 31, 2024. 3. Investment includes Security Receipts, the cash flow of which is difficult to estimate hence classified as per the residual maturity allowed by RBI. 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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