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)

21. Deferred Tax Assets

‘The composition of Deferred Tax Assets (DTA) is as under

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Particulars December 31,2020] December 31, 2019 ‘March 31, 2020] March 31, 2019] March 31, 2018]
Deferred tax asset arising out of:

oan loss provision and COVID provision 55601 20416 39264 207.66 T1446
Employee benefits 20.80) 12.63 15.91 13.08, 740
[Depreciation 19.58 1472 17.95, 15.97 9.66
[Others 040 04a 039 1.89 658
Frotal (a) 596.79 231.95 426.89 238.60 138.50
[Deferred tax ability arising out of:

FTotal (b) 5 = = = :
[Deferred tax asset (net) (@-b) 596.79 231.95 426.89 238.60 138.50
22. PSLC

Sale of PSLC during the period/year ended:

Type of PSLCs December 31, 2020] December 31, 2019 ‘March 31, 2020] March 31, 2019] March 31, 2018
jAgriculture zi = E zi -
[Small and Marginal Farmers 11,000.00 17,350.00 12,650.00 9,150.00 4,900.00
Micro Enterprises : 10,250.00 10,250.00 11,757.50 7,952.50
[General 8500.00 = 1,000.00) zi -
Total 19,500.00 21,600.00 23,900.00 20,907.50 12,852.50
Purchase of PSLC during the period/year ended:

[Type of PSLCs December 31, 2020] December 31, 2019 ‘March 31, 2020] March 31, 2019] March 31, 2018
[Agriculture 5 = = 5 :

 

[Small and Marginal Farmers

 

 

 

 

[Micro Enterprises 200,00 é z = =
[General = = : = =
Total 200.00 = = E =

 

 

 

 

 

 

 

Net PSLC sold have been netted under priority sector category in annexure 13 and classified under Non- priority sector

23. Unhedged Foreign currency Exposure

In accordance with the RBI guidelines on banks’ exposures to entities with Unhedged Foreign Currency Exposure (‘UFCE”), the Bank has put in place a mechanism to seek information from its
borrowers and to evaluate the currency induced credit risk. In the case of listed entities, the Bank obtains information relating to unhedged positions based on the latest available audited / reviewed
financial statements; whilst in the case of unlisted/ private companies, the Bank obtains the aforesaid information based on the latest available audited financial statements (not exceeding a financial year)
0 as to estimate the extent of likely loss and to provide for incremental capital or to recognise incremental provision in accordance with the aforesaid guidelines. Further, as per the above-mentioned
guidelines, the Bank obtains audited and certified UFCE information from the statutory auditors of the borrowers on an annual basis. In the case of smaller entities i. entities with exposure to banking

industry of less than @ 250 million and as identified by the Bank as having any foreign exchang

 

In accordance with RBI guidelines, the Bank holds standard asset provisions and capital requirement in respect of the unhedged foreign currency exposure of its customers.

sxposure, the Bank recognises an incremental provision at 10 basis points on all such exposures

 

 

 

[Particulars December 31, 2020] December 31, 2019] March 31, 2020[ March 31, 2019] March 31, 2018|
Standard asset provisions 13.49 - 16.69 1.28
[Capital requirement 381.50 : 45457 aL =

 

24. Leases

Operating lease primarily comprises of office premises, vehicle, computers and tab
(on operating leases

blets, which are renewable

at the option of the Bank.

‘The following table sets forth the details of future rentals payable

 

 

 

 

 

 

 

 

 

 

 

 

 

[Particulars December 31, 2020] __ December 31, 2019 ‘March 31,2020] March 31, 2019] March 31, 2018]
[Not later than one year 57.64 TZAD 5.17 54.20 929
ater than one year but not later than five years 4450 101.87 68.86 98.49) AZ
Later than five years 0.90 225 192 322 329
Frotal 103.04 176.55 135.95 155.91 38.00
The total Tease payments recognised in the Statement of Profit and Loss account 185.22 140.61 201.04 105.95 6459
for the year

‘The terms of renewal and escalation clauses are those normally prevalent in similar agreements, There are no undue resiriclions or onerous clauses in the agreement,

298

 
