Investor Presentaiton
ECL summary - Bajaj Housing Finance Limited
BAJAJ FINANCE LIMITED
Asset categorization
31 Mar 2021
30 Jun 2021
30 Sep 2021
31 Dec 2021
31 Mar 2022
Stage 1 & 2 (represents standard assets)
Stage 3 (represents GNPA)
99.65%
0.35%
99.72%
99.65%
99.65%
99.69%
0.28%
0.35%
0.35%
0.31%
Summary of stage wise assets and provision for impairment allowance
Assets and impairment allowance
31 Mar 2021
Gross Stage 1 & 2 assets* (A)
34,000
30 Jun 2021
36,378
30 Sep 2021
39,892
31 Dec 2021
43,760
31 Mar 2022
46,803
ECL Provision Stage 1 & 2 (B)
310
316
330
359
388
Net Stage 1 & 2 assets (C = A-B)
33,690
36,062
39,562
43,401
46,415
ECL Provision % Stage 1 & 2 assets (D =
0.91%
0.87%
0.83%
0.82%
0.83%
B/A)
Gross Stage 3 assets@ (E)
119.1
102.5
142.0
152.3
146.4
ECL Provision Stage 3 (F)
45.2
36.6
56.2
74.7
79.5
Net Stage 3 assets (G = E-F)
73.9
65.9
85.9
77.6
66.9
Coverage Ratio % Stage 3 assets (H= F/E)
38%
36%
40%
49%
54%
Overall coverage ratio
1.04%
0.97%
0.96%
0.99%
1.00%
*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, 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.
51View entire presentation