233 | 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 54: Disclosures related to significant counterparty pursuant to the RBI Master direction circular RBI/DoR/2023-24/106 DoR.FIN.REC.No.45/03.10.119/2023-24 (i) Funding concentration based on significant counterparty on borrowings Particulars As at March 31, 2025 As at March 31, 2024 Number of significant counterparties 22 20 Amount of borrowed funds from significant counterparties (#) 4,26,757.98 5,05,108.99 Percentage (%) of total deposits Not applicable Not applicable Percentage (%) of total liabilities 87.81% 81.46% (#) Accrued interest on borrowings have been considered in above calculation Notes: i) A “Significant counterparty” is defined as a single counterparty or group of connected or affiliated counterparties accounting in aggregate for more than 1% of the NBFC-NDSI’s, NBFC-Ds total liabilities and 10% for other non-deposit taking NBFCs. ii) Total liabilities has been computed as total assets less equity share capital less reserve & surplus and computed basis extant regulatory ALM guidelines. (ii) Top 20 large deposits (amount in ₹ lakhs and % of total deposits) The Company does not accept deposit hence not applicable. (iii) Top ten borrowings Particulars As at March 31, 2025 As at March 31, 2024 Amount of borrowed funds from top ten significant counterparties (1) 2,90,550.93 3,60,245.66 Percentage (%) of total borrowings (2) 61.77% 59.84% Note: (1) Accrued interest on borrowings have not been considered in above calculation. (2) Total borrowing has been computed as gross total debt basis extant regulatory ALM guidelines which includes securitisation transactions. (iv) Funding concentration based on significant instrument/ product Name of the instrument/ product As at March 31, 2025 As at March 31, 2024 Amount (**) Percentage of total liabilities Amount (**) Percentage of total liabilities Debt securities 20,800.00 4.28% 29,120.00 6.22% Borrowings (other than debt securities) 4,09,584.14 84.27% 3,81,080.96 81.43% Subordinated liabilities 40,000.00 8.23% 42,500.00 9.08% Note: (i) A "significant instrument/ product" is defined as a single instrument/ product of group of similar instruments/ products which in aggregate amount to more than 1% of the NBFC-NDSI's, NBFC-Ds total liabilities and 10% for other non-deposit taking NBFCs. (ii) Total liabilities has been computed as total assets less equity share capital less reserve & surplus and computed basis extant regulatory ALM guidelines.
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