213 | Annual Report | 2024-2025 Arohan Financial Services Limited Notes to financial statements for the year ended March 31, 2025 (Contd.) (All amounts in ` lakhs unless otherwise stated) Note 48: 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) ii) Investments Particulars As at March 31, 2025 As at March 31, 2024 A. Value of Investments Gross value of investments: a) In India 39,739.60 11,016.08 b) Outside India - - Provisions for depreciation: a) In India 3,405.00 2,000.00 b) Outside India - - Net Value of Investments: a) In India 36,334.60 9,016.08 b) Outside India - - B. Movement of provisions held towards depreciation on investments Opening balance 2,000.00 2,000.00 Add: Provisions made during the year 1,405.00 - Less: Write-off /Write-back of excess provisions during the year - - Closing balance 3,405.00 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 Particulars As at March 31, 2025 As at March 31, 2024 1) No of SPEs holding assets for securitisation transactions originated by the originator 2 7 2) Total amount of securitised assets as per books of the SPEs (*) 935.18 49,372.03 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 - -
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