195 | Annual Report | 2025-2026 Note 49: Disclosures pursuant to the Reserve Bank of India Master direction circular RBI/DOR/2025-26/359 DOR.ACC.REC.No.278/21.04.018/2025-26 updated on November 28, 2025. (cont’d) Arohan Financial Services Limited Notes to financial statements for the year ended March 31, 2026 (cont’d) (All amounts in ₹ lakhs unless otherwise stated) iv) Disclosures relating to securitisation A) Securitisation Particulars As at March 31, 2026 As at March 31, 2025 1) Number of SPEs holding assets for securitisation transactions originated by the originator. 9 2 2) Total amount of securitised assets as per books of the SPEs. (*) 49,002.12 935.18 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 - - B) On-balance sheet exposures 19,040.85 3,278.76 (a) First loss in the form of: 17,190.15 3,278.76 (i) Fixed deposits 6,136.94 1,228.53 (ii) Over collateral 11,053.21 2,050.23 (b) Others 1,850.70 - 4) Amount of exposures to securitisation transactions other than MRR. a) Off-balance sheet exposures (i) Exposure to own securitisations - First loss - - - Others - - (ii) Exposure to third party securitisations - First loss - - - Others - - b) On-balance sheet exposures (i) Exposure to own securitisations - First loss - - - Others - - (ii) Exposure to third party securitisations - First loss - - - Others - - 5. Sale consideration received for the securitised assets and gain/ loss on sale on account of securitisation.(#) 95,155.75 19,614.28 6. Outstanding value of services provided by way of, liquidity support, post-securitisation asset servicing, etc.(*) 49,002.12 935.18 7. Performance of facility provided viz. credit enhancement, liquidity support, servicing agent etc. Credit enhancement: (a) Amount paid 19,040.85 (17.93%) 4,035.90 (18.00%) (b) Repayment received Nil (0%) 757.14 (3.38%) (c) Outstanding amount 19,040.85 (17.93%) 3,278.76 (14.62%) Servicing agent: (a) Amount paid 13.00 2.00 (b) Repayment received - - (c) Outstanding amount - - 8. Average default rate of portfolios observed in the past in respect of microfinance loans. - - 9. Amount and number of additional/ top up loan given on same underlying asset. - - 10. Investor complaints: (a) Directly/ Indirectly received and; - - (b) Complaints outstanding - - (*) The total amount of securitised assets includes over collateral of ₹11,053.21 lakhs (March 31, 2025: ₹2,050.23 lakhs) (#) There are no gain/ loss on account of securitisation.
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