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)

5.3 Sale and Transfer to /from HTM Category

During the periodiyears ended December 31, 2020; December 31, 2019; March 31, 2020, March 31, 2019 and March 31, 2018, the Bank has not sold and transferred securities to or from HTM category
‘exceeding 5% of the book value of investment held in HTM category at the beginning ofthe year. The 5% threshold referred to above does not include

one-time transfer of securities to/from HTM category with the approval of Board of Directors permitted to be undertaken by banks as per the extant RBI guidelines,

b. sale of securities under pre-announced Open Market Operation (OMO) auction to the RBI and

¢. sale of securities or transfer to AFS / HFT consequent to the reduction of ceiling on SLR securities under HTM,

RBI circular DBR.No.BP.BC.113/21.04.048/2017-18 dated June 15, 2018 granted banks an option to spread provisioning for mark to market losses on investments held in AFS and HFT. The circular
stated that the provisioning requirement for quarter ending June 30, 2018 may be spread equally over up to four quarters, commencing with the quarter ending June 30, 2018. The Bank has not availed the
said option,

5.4 Issuer-wise composition of non-SLR investments

Balance as at December 31, 2020

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Issuer ‘Amount | Extent of private | Extent of “below | Extent of Extent of
placement? | investment grade | “unrated”
"securities! securities
‘Public sector undertakings = = : :
2.Financial insticutions = = : :
3.Banks = = : :
[4 Private corporate = = : :
5 Subsidiaries / Joint ventures = = : :
6.Others 63.20 7.70 : 7.70 7.70
7.Provision held towards depreciation (0.15)| (0.15)| : 0.15) 0.15)
[Total 63.05, 755 : 735 755
Balance as at December 31,2019
Issuer ‘Amount | Extent of private | Extent of “below | Extent of Extent of
placement? | investment grade | “unrated” “unlisted”
"securities! securities securitiest*
Public sector undertakings z = :
2.Financial insticutions : : $
Banks 388.48 : :
la Private corporate : : $
5 Subsidiaries / Joint ventures : : $
6.Others : : $
7-Provision held towards deprectation : : $
[Total 388.49 : : =
Balance as at March 31, 2020
Issuer ‘Amount | Extent of private | Extent of "below | _ Extent of Extent of
placement | investment grade | “unrated” unlisted”
"securitiest securities securitiest*

 

 

‘Public sector undertakings 3 z z
2.Financial institutions E

3.Banks 7,229.99) : : =
la Private corporate 3 : = =
5 Subsidiaries / Joint ventures 2 : = =
6.Others = : = =
7.Provision held towards depreciation E

[Total 1,229.99 : : =

 

 

 

 

 

 

 

 

Balance as at March 31,2019

 

Issuer ‘Amount | Extent of private | Extent of “below | Extent of Extent of
placement? | investment grade | “unrated” “unlisted”
"securities securities securitiest*

 

Public sector undertakings z = : :
2.Financial institutions :

S.Banks 1484s, : : :
la Private corporate z : : :
[Subsidiaries /Joint ventures : : : :

 

 

 

 

 

 

 

6.Others 500.00 : : :
7-Provision held towards depreciation : : : :
[Total 7984.43 : : :

 

Balance as at March 31,2018

 

Issuer ‘Amount ] Extent of private | Extent of “below | _ Extent of Extent of
placement? | investment grade | “unrated” unlisted”
"securitiest securities securitiest*

 

‘Public sector undertakings E E E z
[2.Financial institutions 245.28 E E z
S.Banks 7 E E z
la.Private corporate E E E z
Subsidiaries / Joint ventures E E E z
[s.orhers E E E z
7 Provision held towards depreciation z

[Total 245.28 : z
' Amounts reported under these columns above are not mutually exclusive

* Excludes investments in commercial paper and certificate of deposits

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

5.5 Non performing Non-SLR investments
As at December 31, 2020, December 31, 2019, March 31, 2020, March 31, 2019 and March 31, 2018, there are no non performing Non - SLR
investments

56 Details of investment in Security Receipt (SRs)
‘As at December 31, 2020, December 31, 2019, March 31, 2020, March 31, 2019 and March 31, 2018, there are no investment in SRs.

6.Derivatives
Dating the period” year ended December 31, 2020, December 31, 2019, March 31, 2020; March 31, 201223! March 31, 2018 the Bank has not
undertaken any derivative transaction. Hence, disclosure related to Forward Rate Agreement / Interest Rate Swap/ Credit default Swap and Exchange
“Traded Interest Rate Derivatives are not provided
