Investor Presentaiton
ECL summary - Consolidated
BAJAJ FINANCE LIMITED
98.27%
31 Mar 2022
98.40%
1.60%
Asset categorization
31 Mar 2021
30 Jun 2021
30 Sep 2021
31 Dec 2021
Stage 1 & 2 (represents standard assets)
98.21%
97.04%
97.55%
Stage 3 (classified as NPA)
1.79%
2.96%
2.45%
1.73%
Stage 3 (not classified as NPA)
Summary of stage wise assets and provision for impairment allowance
Assets and impairment allowance
31 Mar 2021
30 Jun 2021
Gross Stage 1 & 2 assets* (A)
1,49,878
1,55,188
30 Sep 2021
1,63,534
ECL Provision Stage 1 & 2 (B)
2,713
2,707
2,537
31 Dec 2021
1,76,141
2,745
31 Mar 2022
1,92,694
Net Stage 1 & 2 assets (C = A-B)
1,47,165
1,52,481
1,60,997
1,73,395
2,586
1,90,108
ECL Provision % Stage 1 & 2 assets (D =
1.81%
1.74%
1.55%
1.56%
1.34%
B/A)
Gross Stage 3 assets@ (E)
2,731
4,737
4,103
3,108
3,133
ECL Provision Stage 3 (F)
1,595
2,430
2,277
1,728
1,818
Net Stage 3 assets (G = E-F)
1,136
2,307
1,826
1,380
1,315
Coverage Ratio % Stage 3 assets (H= F/E)
58%
51%
55%
56%
58%
Overall coverage ratio
2.82%
3.21%
2.87%
2.50%
2.25%
*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) amortisation 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.
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