Bajaj Finance Limited Pitch Deck

ECL summary - Bajaj Housing Finance Limited BAJAJ FINANCE LIMITED Asset categorization 31 Mar 2021 30 Jun 2021 30 Sep 2021 31 Dec 2021 Stage 1 & 2 (represents standard assets) Stage 3 (represents GNPA) 99.65% 0.35% 99.72% 99.65% 99.65% 31 Mar 2022 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 30 Jun 2021 Gross Stage 1 & 2 assets* (A) 4,533 4,850 30 Sep 2021 5,319 31 Dec 2021 5,835 31 Mar 2022 6,240 ECL Provision Stage 1 & 2 (B) 41 42 44 48 52 Net Stage 1 & 2 assets (C = A-B) 4,492 4,808 5,275 5,787 6,189 ECL Provision % Stage 1 & 2 assets (D = 0.91% 0.87% 0.83% 0.82% 0.83% B/A) Gross Stage 3 assets@ (E) 15.9 13.7 18.9 20.3 19.5 ECL Provision Stage 3 (F) 6.0 4.9 7.5 10.0 10.6 Net Stage 3 assets (G = E-F) 9.9 8.8 11.5 10.3 8.9 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. 51

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