Suryoday Small Finance Bank Limited

Annexure 22 - Notes forming part of the Restated Summary Statements
(All amounts are in Indian Rupees in million unless otherwise stated)

19. Segment Reporting

Business segments have been identified and reported taking into account, the customer profile, the nature of products and services, the differing
risks and returns, the organisation structure and the guidelines prescribed by RBI. The Bank operates in the following segments:

a) Treasury
‘Treasury performs liquidity management activities for various business segments. Transfer pricing is based on internally approved yield curve or at
an agreed transfer rate on the funding provided by treasury to another business segment.

b) Retail banking
‘The retail banking segment serves retail customers through a branch network. Exposures are classified under retail banking taking into account the
status of the borrower (orientation criterion), the nature of product, granularity of the exposure and the quantum thereof.

Revenues of the retail banking segment are primarily derived from interest and fees earned on retail loans, interest on deposits placed as collateral
with banks and financial institutions. Expenses of this segment primarily comprise interest expense on borrowings, deposits, infrastructure and
premises expenses for operating the branch network, personnel costs and other direct overheads.

©) Wholesale banking
Wholesale banking includes all advances to companies and statutory bodies, which are not included under Retail banking. Revenues of the
wholesale banking segment consist of interest and fees on loans made to customers.

d) Other Banking Operation
Other Banking includes other items not attributable to any particular business segment. This segment includes income from para banking activities
such as distribution of third party product and the associated costs.

e) Unallocated

All items which are reckoned at an enterprise level are classified under this segment. This includes other unallocable assets and liabilities such as
deferred tax etc.

Geographical segments
‘The business operations of the Bank are concentrated in India hence the Bank is considered to operate only in domestic segment.

Segment reporting for the period ended December 31, 2020 is given below:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Particulars Treasury | Retail banking] Corporate| Other banking} Total
operations|
Segment Revenue 1,166.35 6,401.79 249.07 26.36 7,843.57
Segment Result 171.20 531.25 18.28 - 720.73,
Unallocated expenses (20.16)|
[Operating Profit 700.57
Income taxes (451.91)
Extraordinary profit/loss
Net Profit 548.66
Other information:
Segment assets 23,254.11 35,811.40 3,807.74 34.17 62,907.42
Unallocated assets 596.67
‘Total assets 63,504.09
Segment Liabilities 13,902.61 37,059.27 446.89 67.95 51,476.72
Unallocated liabilities 117.75
‘Total liabilities 51,594.47
[Capital employed 11,909.62
[Capital expenditure 90.67
Depreciation’ 98.56

 

 

 

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