Investor Presentaiton

ECL summary - Bajaj Housing Finance Limited BAJAJ FINANCE LIMITED ECL categorization Mar'20 Jun'20 Sept'20 Dec'20 Mar'21 Stage 1 & 2 (represents standard assets) 99.92% 99.92% 99.91% 99.65% 99.65% Stage 3 (represents GNPA) 0.08% 0.08% 0.08% 0.06% 0.35% Stage 3 (not classified as NPA) 0.01% 0.29% Values in MM Summary of stage wise assets and ECL provisioning USD 1 = 74 INR Financial Assets & ECL provision Mar'20 Jun'20 Sept'20 Dec'20 Mar'21 Gross Stage 1 & 2 assets* (A) 3,811 3,884 4,000 4,237 4,595 ECL Provision Stage 1 & 2 (B) 15 21 30 39 42 Net Stage 1 & 2 assets (C = A-B) 3,796 3,862 3,970 4,198 4,553 ECL Provision % Stage 1 & 2 assets (D = B/A) 0.40% 0.54% 0.74% 0.93% 0.91% Gross Stage 3 assets@ (E) 3 3 4 15 16 ECL Provision Stage 3 (F) 1 1 1 6 6 Net Stage 3 assets (G = E-F) 2 2 2 9 10 Coverage Ratio % Stage 3 assets (H= F/E) 38% 38% 38% 38% 38% ECL/Total Assets 0.43% 0.58% 0.78% 1.06% 1.04% *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. 48

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