Investor Presentaiton
ECL Summary
B
BAJAJ
FINSERV
Asset categorization
Jun'21
Sep'21
Dec'21
Mar'22
Jun'22
Stage 1 & 2 (represents standard assets)
99.72%
99.65%
99.65%
99.69%
99.73%
Stage 3 (represents GNPA)
0.28%
0.35%
0.35%
0.31%
0.27%
Summary of stage wise assets and provision for impairment allowance.
in Crore
Assets and impairment allowance
Jun'21
Sep'21
Dec'21
Mar'22
Jun'22
Gross Stage 1 & 2 assets* (A)
36,378
39,892
43,760
46,803
50,370
ECL Provision Stage 1 & 2 (B)
316
330
359
388
388
Net Stage 1 & 2 assets (C = A-B)
36,062
39,562
43,401
46,415
49,983
ECL Provision % Stage 1 & 2 assets (D = B/A)
0.87%
0.83%
0.82%
0.83%
0.77%
Gross Stage 3 assets@ (E)
102.5
142.0
152.3
146.4
134.5
ECL Provision Stage 3 (F)
36.6
56.2
74.7
79.5
78.2
Net Stage 3 assets (G = E-F)
65.9
85.9
77.6
66.9
56.3
Coverage Ratio % Stage 3 assets (H= F/E)
36%
40%
49%
54%
58%
ECL/Total Assets
0.97%
0.96%
0.99%
1.00%
0.92%
*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 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) 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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