Executive Summary Q3 FY21

ECL summary - Bajaj Housing Finance Limited B BAJAJ FINSERV ECL categorization Dec'19 Mar'20 Jun'20 Sept'20 Dec 20 Stage 1 & 2 (represents standard assets) 99.93% 99.92% 99.92% 99.91% 99.65% Stage 3 (represents GNPA) 0.07% 0.08% 0.08% 0.08% 0.06% Stage 3 (not classified as NPA) 0.01% 0.29% Summary of stage wise assets and ECL provisioning in Crore Financial Assets & ECL provision Dec'19 Mar'20 Jun'20 Sept'20 Dec 20 Gross Stage 1 & 2 assets* (A) 26,532 28,199 28,739 29,601 31,356 ECL Provision Stage 1 & 2 (B) 43 112 156 220 291 Net Stage 1 & 2 assets (C = A-B) 26,488 28,088 28.582 29.381 31,065 ECL Provision % Stage 1 & 2 assets (D = B/A) 0.16% 0.40% 0.54% 0.74% 0.93% Gross Stage 3 assets (E) 19.9 23.7 24.1 26.9 110.2 ECL Provision Stage 3 (F) 6.3 9.0 9.3 10.1 41.3 Net Stage 3 assets (G = E-F) 13.6 14.7 14.8 16.8 68.9 Coverage Ratio % Stage 3 assets (H= F/ E) 32% 38% 38% 38% 38% ECL/ Total Assets 0.19% 0.43% 0.58% 0.78% 1.06% * 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) 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. 47

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