Q3 FY22 Earnings Report

ECL summary - Bajaj Housing Finance Limited BAJAJ FINANCE LIMITED Asset categorization Dec 20 Mar'21 Jun'21 Sep'21 Dec'21 Stage 1 & 2 (represents standard assets) 99.65% 99.65% 99.72% 99.65% 99.65% Stage 3 (classified as NPA) 0.06% 0.35% 0.28% 0.35% 0.35% Stage 3 (not classified as NPA) 0.29% Summary of stage wise assets and provision for impairment allowance Assets and impairment allowance Dec'20 Mar'21 Jun'21 Sep'21 Dec'21 Gross Stage 1 & 2 assets* (A) 31,356 34,000 36,378 39.892 43,760 ECL Provision Stage 1 & 2 (B) 291 310 316 330 359 Net Stage 1 & 2 assets (C = A-B) 31,065 33.690 36,062 39,562 43,401 ECL Provision % Stage 1 & 2 assets (D = B/A) 0.93% 0.91% 0.87% 0.83% 0.82% Gross Stage 3 assets® (E) 110.2 119.1 102.5 142.0 152.3 ECL Provision Stage 3 (F) 41.3 45.2 36.6 56.2 74.7 Net Stage 3 assets (G = E-F) 68.9 73.9 65.9 85.9 77.6 Coverage Ratio % Stage 3 assets (H= F/ E) 38% 38% 36% 40% 49% Overall coverage ratio 1.06% 1.04% 0.97% 0.96% 0.99% *Gross Stage 1 & 2 assets represent loans balance as per Ind AS after adjusting for the impact of amortisation of fees earned and acquisition cost incurred including other assets like security deposits, advance to dealer, receivable from related parties, capital advances etc @ Gross Stage 3 assets represents loans balance as per Ind AS after adjusting for the impact of (i) am ortisation of fees earned and acquisition cost incurred and (ii) overdue interest considered recoverable under Ind AS and other receivables considered as non-performing as at the end of respective periods. 54

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