‘Suryoday Small Finance Bank Limited
Annexure 22 - Notes forming part of the Restated Summary Staten
(All amounts are in Indian Rupees in million unless otherwise stated)

   

76 Divergence in the asset classification and provision

 

BI vide its circular DBR-BP.BC.No.63/21.04.018/2016-17 dated April 18, 2017 and Notification dated April 1, 2019, has directed banks shall make suitable disclosures, if either or both ofthe following conditions are satisfied:

() the additional provisioning for NPAs assessed by the RBI exceeds 10 per cent of the reported profit before provisions and contingencies forthe reference period, and/ or
(b) the additonal Gross NPAs identified by the RBI exceed 15 per cent of the published incremental Gross NPAs for the reference period.

‘There has been no divergence observed by RBI for the financlal year 2018-19 in respect of the Bank's asset classification and provisioning as per the extant prudential norms on income recognition asset classification and
provisioning (IRACP) which require such disclosures

17.7 Credit default swaps

‘The Bank has not transacted in credit default swaps during the period ended December 31, 2020; December 31, 2019 and years ended March 31, 2020; March 31, 2019 and March 31, 2018,

7.8 Resolution of Stressed Assets — Revised Framework

The Bank does not have any account for resolution of stressed Assets (Revised framework) as per the RBI Circular RBL2017-18/131DBR.No.BP.BC.101/21.04.048/2017-18 Loans as on December 31, 2020; December 31, 2019,
March 31, 2020; March 31, 2019 and March 31, 2018.

of Advance

 

Enterprises (MSME) seetor — Restructu

 

The Bank has not restructured any account as per the RBI Circular DBR.No.BP.BC.100/21,04,040/2017-18 dated February 07, 2018 and DBR.No.BP.BC.108/21.04.048/2017-18 dated June 6, 2018 and RBU2018-19/100
DBR.No.BP.BC.18/21.04.048/2018-19 dated January 01, 2019 as on December 31, 2020; December 31, 2019; March 31, 2020; March 31, 2019 and March 31, 2018.

7.40 Details of factoring exposure

‘The factoring exposure of the Bank is NIL as at December 31, 2020; December 31, 2019; March 31, 2020; March 31, 2019 and March 31, 2018.

8, Securitisation and related disclosures

8.1 Details of Sales

 

The Bank has securtised certain standard assets in accordance with the guidelines issued by the RBL

 

 

 

 

 

Particular December 31, 2020] Deceniber 31, 2019] March 31, 2020 March 31, 2019] March 31, 2018
(@)_No. of accounts sok during the period! year : : : 68,201 :
(i) Aggregate value of accounts sold during the period! year : : 5 035.65) :
(li) Agaregate Consideration received during the period! year : : 5 921.67 :

 

[@) Additional Consideration realised in respect of accoun ‘ : : :
ansfereed in earlier period! years

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(W) Aggregate gain over net book value during the period! year z i zi Tost z
(@) MRR 5 5 5 T1396 :
(vi) First Loss 5 : 5 165.96 :
(vi) Orhers : : 7 : =
(3) Outstanding Balance : : 5 52835 :
[(@) No. of SPV wansaction for securisaion wansaction . : : 2 -
8.2 Details of

Particular December 31, 2020 December 31, 2019] March 31, 2020 March 31, 2019| March 31, 2018
(@_No. of accounts 2 z 2 1,26,182, Z
(i) Aggregate value of accounts sold w SC 2 = = 1,237.32, :
(i) Agaregate Consideration 2 zi 1113.59) =
iv) Agregate gain over net book value z : 5 eal E

 

8.3 Inter- Bank Participation with Risk Shan

 

‘The aggregate amount of participations isued by the Bank are reduced from Advances as per regulatory guidelines as on December 31, 2020 is € 500.00 million, as on December 31, 2019 & 1354.00 million, March 31, 2020 is &
{694.00 million, as on March 31, 2019 is € 1030.00 million and as on 31 March 2018 is € 950.00 million

9.1 Exposure to Real Estate Sector

 

 

 

 

 

 

[Category December 31, 2020 December 31, 2019] March 31, 2020 March 31, 2019| March 31, 2018
A) Direct exposure 2,678.07 7,808.92, 2,032.83, 1068.55, 455.92
() Residential mortgages 2581.16 1,708.46; 1,938.55, 985,04 455.92
(of which housing loans eligible Tor Inclusion in priority sector 2,108.60, 1,355.69 1,566.58 73.06 38.89
ladvances)

i) Commercial veal estate Eo To0.46 3428 wat 3

(i) Investments in mortgage backed securiles (MBS) and other : A Z 3
securltised

 

a) Residentiak E 2 Z a z

 

by Commercial real estate E = 5 a z

 

 

 

 

 

 

 

 

 

B) Indirect exposure 35.88 oa @5 z z
Fund based and non-fund based exposures on National Housing Bank 35.88 31.18 2.35 7 zi
and housing finance Company (HFCs)

[Total Exposure to Real Estate Sector 273395, 7900.10, 215.18 TOS wa2

 

278

 

 
