Cross -reference to Financial Risks section for management of risks arising from derivatives — THE COMPANIES ACT, 2013

Cross -reference to Financial Risks section for management of risks arising from derivatives

2 Cross -reference to Financial Risks section for management of risks arising from derivatives - Options sold (written) - Futures - Others Subtotal(ii) (iii)Credit derivatives (iv) Equity linked derivatives (v) Other derivatives (Please specify) Total Derivative Financial Instruments (i)+(ii)+(iii)+(iv)+(v) Part II Included in above (Part I) are derivatives held for hedging and risk management purposes as follows: (i)Fair value hedging: - Currency derivatives - Interest rate derivatives - Credit derivatives - Equity linked derivatives - Others Sub total (i) (ii)Cash flow hedging: - Currency derivatives - Interest rate derivatives - Credit derivatives - Equity linked derivatives With respect to hedges and hedge accounting, NBFCs may provide a description in accordance with the requirements of Indian Accounting Standards, of how derivatives are used for hedging, explain types of hedges recognized for accounting purposes and their usage/application by the entity. (C) Receivables: (i) Receivables shall be sub-classified as: (a) Receivables considered good - Secured; (b) Receivables considered good - Unsecured; (c) Receivables which have significant increase in Credit Risk; and (d) Receivables - credit impaired (ii) Allowance for impairment loss allowance shall be disclosed under the relevant headsseparately. (iii) Debts due by directors or other officers of the NBFC or any of them either severally or jointly with any other person or debts due by firms including limited liability partnerships (LLPs), private companies respectively in which any director is a partner or a director or a member should be separately stated.

Section 2