209 | Annual Report | 2025-2026 Note 51: Disclosures on difference between Ind AS 109 provisions and IRACP norms 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. As on March 31, 2026 Asset Classification as per RBI Norms Particulars Asset classification as per Ind AS 109 Gross carrying amount as per Ind AS (**) Loss allowances (provisions) as required under Ind AS 109 Net carrying amount Provisions required as per IRACP norms Difference between Ind AS 109 provisions and IRACP norms (A) (B) (C) (D) (E=C-D) (F) (G=D-F) Performing assets Standard Stage 1 7,07,164.19 9,459.19 6,97,705.00 2,608.94 6,850.25 Stage 2 3,211.93 1,732.80 1,479.13 637.85 1,094.95 Subtotal (A) 7,10,376.12 11,191.99 6,99,184.13 3,246.79 7,945.20 Non performing assets (NPA) Substandard Stage 1 (*) 28.78 5.69 23.09 - - Stage 2 (*) 349.38 149.84 199.54 - - Stage 3 7,060.63 5,768.67 1,291.96 4,709.14 1,215.06 Stage 3: Doubtful - up to 1 year Stage 3: Doubtful - up to 1 year 484.46 484.46 - 344.12 140.34 Stage 3: 1 to 3 years Stage 3: 1 to 3 years 167.11 167.11 - 102.23 64.88 Stage 3: More than 3 years Stage 3: More than 3 years - - - - - Subtotal (B) 8,090.36 6,575.77 1,514.59 5,155.49 1,420.28 Total (A+B) Stage 1 7,07,192.97 9,464.88 6,97,728.09 2,608.94 6,855.94 Stage 2 3,561.31 1,882.64 1,678.67 637.85 1,244.79 Stage 3 7,712.20 6,420.24 1,291.96 5,155.49 1,264.75 Total 7,18,466.48 17,767.76 7,00,698.72 8,402.28 9,365.48 Arohan Financial Services Limited Notes to financial statements for the year ended March 31, 2026 (cont’d) (All amounts in ₹ lakhs unless otherwise stated)
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