Home Loans and Financial Growth Strategies
ECL Summary
B FINSERV
BAJAJ
Asset categorization
Jun'22
Sep'22
Dec'22
Mar'23
Jun'23
Stage 1 & 2 (represents standard assets)
99.73%
99.76%
99.77%
99.78%
99.77%
Stage 3 (represents GNPA)
0.27%
0.24%
0.23%
0.22%
0.23%
Summary of stage wise assets and provision for impairment allowance
in Crore
Assets and impairment allowance
Jun'22
Sep'22
Dec'22
Mar'23
Jun'23
Gross Stage 1 & 2 assets* (A)
50,370
55,286
58,346
62,502
66,711
ECL Provision Stage 1 & 2 (B)
388
407
416
438
428
Net Stage 1 & 2 assets (C = A-B)
49,983
54,878
57,930
62,064
66,283
ECL Provision% Stage 1 & 2 assets (D = B/A)
0.77%
0.74%
0.71%
0.70%
0.64%
Gross Stage 3 assets@ (E)
134.5
131.2
134.6
137.3
151.5
ECL Provision Stage 3 (F)
78.2
70.9
73.6
87.3
99.9
Net Stage 3 assets (G = E-F)
56.3
60.3
61.1
50.0
51.6
Coverage Ratio % Stage 3 assets (H= F/E)
58%
54%
55%
64%
66%
ECL/Total Assets
0.92%
0.86%
0.84%
0.84%
0.79%
*Gross stage 1 & 2 assets represent loans balance as per Ind AS after adjusting for the impact of amortization of fees earned and acquisition cost incurred.
@ Gross Stage 3 assets represents loans balance as per Ind AS after adjusting for the impact of (i) amortization 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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