JIM FINANCIAL HOME, LOANS LIMITED. BALANCE SHEET AS AT MARCH 31,200 sn tty Soe] Ast Asal No a No. | Maren 3i,2020 | Mareh 81,2019 [aSSETS 1 [Financ Assets @ [tahini cuts 4 Lists aes (©) fBankbalances er than (0) above 5 S00 00 (©) flacns ‘ sn 2ui3981 @ [ote rai ses 7 1093 6 [rota Financial Assets SESTAS Tass 2 [non-iancial Ast (@) foun ta ase ne) 2508 1990 ©) [peteed axes st) 8 airs 630 (©) Proper, pan znd equipment 9 738 sust () [ower inane sss i 119.26 12530 (6) oer non-iucia asets " 13124 7508 otal NowFinanlal Assets Ta us TOTAL ASSETS ae aaa 1 |rinanciatLittiis (tee payin tol ousting dos of mir andsall | 12 263 12 enterprises ttl stung ds of rer oter be 1067 ttst ‘han miro adsl ener: (&) [psseseewies 8 6306 sans (6) fBorowings (ter nan dete scutes) 4 o's amas (@) |oter rnc abies 5 Mas? 9136 [rota Financ Lshiis [85 Sse 2. [Non-Financial Linbtes (@) frovsions 6 mas sea (6) oer now-uncia bites n 3519 uo otal Noo- Finacial Lables Ta ‘on lpourry (0) Eq stare copia 1 1,000.00 2.90000 ©) |Oter cai 0 _ 239 (8183 [Total Fats Toss TRL [TOTAL LIABILITIES AND EQUITY Sa.‘he accompanying nots form an integral pat of he financial statement, Intrms of our report tached For Delite Hankins & Sell LLP Chartered Accountants Registration No. 117366W/W-100018 ex Ee Partner Membership No, 108839 Dv con09079 Place: Mambsi Date: Api 30,2020 net aS Manish Sheth Managing Director & ceo DIN: 00109227 Place : Mumbai Date : April 30,2020IM FINANCIAL HOME LOANS LIMITED STATEMENT OF PROFIT AND LOSS FOR THE YEAR ENDED MARCH 31,2020, se va Noe | Forthe yearend Ne. a No | Mare 31,2020 | ‘Mare 3, 2019 1 hixcome (6) |Revene rom Operaions finest income » sassa0 9497 [se Income 2 13227 10697 Ie nin on deexoniton of fm inseumcnts . nde sorted cet xegory 2 aa [Teta Revense From Operations aw T0198 (6) orterincome 2 39601 0.90 otal Income IS Tn 2 lexpenses @ [Fnac oss m 13028 3936 © finpaemet ca fsa nsruments 2 bass i731 (© femptyee berets expease 26 2owr.t6 0.28 (@ Jepesision an amortization expense 980] ns 735 (@ opeaing and ote expenses ” $8.00 09.22 [rota expenses TR Tow 2 [Prot ose betore as e638 ses] 4 |raxexpenses lcuren oe waar Jocenes ax e057 : [Teta txexpenses “a9 = [ser Prot Los) forte year TE CB) 5 |oter Comprebensive income nes hat wl nt be rch to prostor as Atul pt eee! Bnet plans (2507 os Income taxon stove 426 zi [Total Other Comprebensivetcome a as otal Comprehensive Incomes) aa Gx sraings Per uity Share (EPS) fae vals of R10 eachy sic EPS in Re) os 2s] pitted Es (n Re) os 2s‘The accompanying notes frm an integral part ofthe Finacial statements Inter of our report atached For Det Haskins & Sells LLP or JM Financ Home Loans Chartered Acct oitation No 17366-10018 we Alyn LS fe 6.x Sram Via Kampant Partner Director Membership No 10089 DIN 0086079 Mace. Manda Dae: Api 302000 Pace: Mami Dat: Api 30,2090 at Manish Sheth Managing Director & co DIN 00109207 Place : Mumbai Date : April 30,2020 ONY, se Rajesh Shah (Chief Financial Officer Place: Mumbai Date : April 30,2020 Sunidhi Singh Company Seeretary Poe: abaipar Date : Apri 30,2020“IW FINANCIAL HOW LOANS LINFTED STATRMENTOF CASH FLOW FOR THE YEAR ENDED MARCH, 200, aaa Pete arses 1 cute ton Onn An canes wos] sr pauls aco ae 5 ees ee So] al eee aera oa) a ee a | a ee cossse]—— cuseay a aa a eee a Ses am cS Saas ae ry = i i feaeeeee oak] sa eres ih i Sra meant a] a Dea eo cx areas ‘Und re ea : pore a 7 ees is} — a ae mm] ax teeta rl : ances ee sac ee as] ee -omimns siao| _Stso ae a ae ‘| cen lec evenltrin mr =| =‘The accompanying notes rman ine part ofthe nancial semen. Note:The cash ow saat as bes prepared unde the Tara! Method sound AST "Stuer of Cah Flows" Ines of ur operated or Debate Haskins & Sl LLP ‘For Financia Home Loans Lined Carer Accomnaats Repttion No 117366¥W-100018 Gee Nie ee eon ett Kop satan Partner Direior ‘Managing Director Monbertip Ne 109859 IN -con09079 &c0. ae: Must uv 00105227 Dat Ape 30,2020, Pace: Mbt Place: Mab Date: Api 30,2020 Date: Api 30,2020 On, aj tah Chet inant fer ean Dae: Ae 200TM FINANCIAL HOME LOANS TIMITED STATEMENT OF CHANGES IN EQUITY AS AT MARCH 31,2020 | pQUITY SHARE CAPITAL (en tat Datance asat | Chamaesin etwity | Bsance an at ed oronscare_ | sree crs aoe sty star capa vor} 30080 sono p ormcexoury (ean) Tasers and arp Partictars Toaicaaratap [staury Rone] TH Oter Eauty lnatance a March 3, 201 cst29} : siz} os forthe yee 65609} : (655.09 [omer comprenensve income x9} " Instance at March 31, 2018 iss] : anal 73423 : 73825 (1196 76] 1 5 srs zi [Balance at Mart 31,2020; m3) [rb accompanying nots form an eg purt ofthe anil statements in ems ofourrepot tached Wor Deokte Haskin & Sls LLP For 1M Finance Home Lean Limited |Coatered Accantnts egintation No, 17366-10018 a eae Partner Iaembenhip No. 109839 Jace: Mumba Jae: Apt 30, 2020 Rajesh Sha 7° Sami Singh Chet Financial Ofc (Company Seretary Place Mamba Plc ablpor Date: April 30,2020, Date: April 30,2020,au JM FINANCIAL HOME LOANS LIMITED. [NOTES TO FINANCIAL STATEMENT FOR THE YEAR ENDED MARCH 31,2020 (Corporate information {1M Fineacia Home Loans Limited (the Company”) public Hint company damiced in India ane incorpo under the provisions of Companies Act, 2013. The Company was incorporate on 16!122016.he Campy Is a sondepos taking housing finance company regiterel wth the National Housing Buk (NIB) wih efecto November 17, 2017 having reghtrion number 1.016217-The Compa i pinay engaged ino business of proving sing moreaged loans ‘Sigiicant Accounting Pais ‘Basis of preparation of fiaancial statements ‘Statement of Complance “The financial sntermeats ofthe Company have been prepared in aceordsne with he indian Accounting Sadards (Ind AS) and the eevant provisions of the Companies Act, 2013 (he “AGP (othe extet notified). The Ind AS ae pred under Sesion 133 ofthe Act ead wit Role 3 ofthe Companies (niin Accouming Standards) Rules, 2015 and rlevartamendzent rules ised thee istorcal cost convention “The financial statment have been prea on the hsv eost basis ecopt for crain financial nstrnots tat ae measured afi lus at th end of each reporting pid, as ‘expel inthe accounting policies Blow. isrcal east isgonsally based onthe ir value ofthe consteation gen in exchange for ‘pods ad series, Fair vale ie he price tat would be reset sl an st rp to trans bly i an ‘rdry tinction baween market parts athe messuerent se regardless of whetor that pce is ciety observable or ented using another valusion acne. In estimating the fr vale of an ase ra ily the Company takes into acount the characte ofthe asset ably tat markt participants woul lake these characteristics im account wen ping the ase o Tblity at the measurement dae. Fir value for measurement andor disclose ‘utposs In these facil statements fs determined on sh & bas, excep for share based ‘gen tesaction tht ar within the scope of AS 102, ems tastes thal re wit {he ssope of nd AS 17, nd mearrements tat ve same sila to vale Bat se 2k fra inane in ind AS 36, Impairment of Ase.2 JM FINANCIAL HOME LOANS LIMITED. [NOTES 10 FINANCIAL STATEMENT FOR THE YEAR ENDED MARCH 31, 2020 Fair value measurements ues Ind AS actors nto Level 1,2 or 3 based onthe degree to ich te inputs othe far val mesturaents are observable and he sgniiance ofthe ‘np other value measureentin setts, which ae dasrbed as elon + Level | inputs are quote pies (unadjusa) in atv markets frien ase ries ‘that be Conpuny can access at messurenent dale; * Level 2 input ae input, ter than quoted prices lnluded win level I tat re observable forthe set or Laity, ee dey oie and + Level ingts ar unabserable ings or the vain fas oe lables resentation of nancial statements ‘The Balance Shet andthe Statement of Profit and Los are prepared an presen the ort prescribed ine Send tothe Act. The Statement of Cash Floss as Soe prope sad reseed sper the reuiements of nd AS 7 “Stren o ash Flows Anni the Sania siemens are presente in nda Rupes la ak rounded off oto ecm ples a pei by Sehedute Iw the At Par share data we preset in ian Rape tov doi places. Property, plant and equipment and Intangible Asses Property, plan and equipment (PPE) i recognised when i is probable hat fare enorme benefits associ with the ites will ow 10 the Company and the cost of the item ean be measured relbly. PPE is sed at oigial cost net of tly crits aa, any, ss cumulated deprecaon ané cumulative impairment, If ay. Cost lchues professional fees ‘ele to the aquisition of PPE, PPE not ey for the inende use on the dt ofthe Balance ‘Shes dlsclsed “cpl Wonk ogress Aste sequied under ance lease are captlie athe inepion of las at the al vale of thease or present valu of minimum lease payments whichever slower. Tes asses are uly sepecne ona straight ine basis vere ase tem or is well fe whichever shores. (Alo referto policy on enses,batowing costs ad inpirment fasts blo) Deproclaton / amortization is veognse ona staighcline basis over teeta us ives of tespectiveasets as udeLIM FINANCIAL HOME LOANS LIMITED. [NOTRS TO FINANCIAL STATEMENT FOR THE YEAR ENDED MARCH, 2020 “Tangible Assets sett Lie Vebices Sys Computers Seas Servers anders yeas Otc euiment 5 years Pamir and ftres To years easel improves 10 years or period of ese, “whichever lower Intangible assets set Lie Compu Software 355 yeas Asus costing ethan Rs. 5,00 are fll depend inthe year of purchase. “The etinate wef ves, residual values und deprecation method ar reviewed atthe end of ‘each rporing pid, wth heeft of any changes in esimate accounted for ona prospective esis ‘An em of prope, pnt and equipment is dercoensed pan digosl or when no fire ‘canomic beefs are expected to arse fom the continued use of thease, Any gin oF loss arsing on the disposal or rrement of an itm of propery lint and euipment is determined as the iffeence between theses proceods and he caring amount of thease ands ecegised inproficor os, Intaogibe assets Intangible rset are recognised when i is probable tha he fate ennai Denes that re tterbuele to the eset wil low to the enterprise and the cost of thease cn be messed roby, Intangible ses ar ted torial cot net of taut ces aval, ian, bss ‘secumulsed anorisaton and cumulative inpaimen. Adminisraive and other geoel ‘overhead expanses tt ae specitcaly atibumble to acquisition of inangible assets are load and capitalise a pat ofthe cost ofthe intangible ass Intngie assets not ready for to intended use onthe date of Balanes Shet are dias as ingests under develope” Intangible sets ar amorised on sagt ie basis ove the estate wef fe of 5 ys The ‘meth of amortisation and wsfl ie ae reviewed atthe en ofeach accounting yea with he ‘fet ofan change inthe estimate eing accounted fron prospective tat. ‘Amortiston on impaired asst & provided by ajting the amortisation chugs in the ‘emsining prods wo mt loc he ssa eid eaylng aout ve is remaining uso tie23 JM FINANCIAL HOME LOANS LIMITED NOTES TO FINANCIAL STATEMENT FOR THE YEAR ENDED MARCH 31,2020 An itngble ase is derecognised. on diposl or wien no fire economic benefits are expected from seo disposal Gains or loses arising for derengition ofan tangible as, sensed a the diffrence between the net disposal proceeds ad the caring amount ofthe tse re ened pit of los when the ast eroogied paiement tes 8 Non-nanelal assets [Av tthe ed ofeach year, he Company reviews he caring aroun fis non faa ases Ee PPE and itngils to determine weber thee le any idron tat these aes ave safe an ingirmen os. ‘An asst considered a inpaited when on the balance sheet date thre ae indications of ‘nprmon inh cayog amount of the esse, cr where applicable he cash generating nit to ‘nih thease belong, exceeds ite rocoverable amount (eth higher of he asset net eng ce ad value in so). The caring amount is edced to the lev! of recoverable aout ast ‘ho rooction fs rcopised as an impirmen ls othe Statement of Profit and Los. When a9 inpaiment lst subsequently reverses, the caying amount ofthe ase oF ashe ‘generating ani is ceased 10 the revised estate of Hs recoverable amour, but ha the Ieeretsad caning aout doce not eased the carying amount that would have boon sche obligations nt ii, reliable timate can be made of the mount fhe oiation ‘These ae reviewed a ach balance sheet dat nd adjust ores the cura! bs estates ther, long erm provions are determined by discounting the expected fre cath ows specif the Kail. The unvnding ofthe dscout is ecogisod as Hrance cs. A provision fr onerous eons Is measured atthe poset valu of the lower of the expected cost of ermiaing the coomact and the expected et cos of continuing withthe eon. Before 2 roviin is esbisbe, the Company rocognses ary impirment los on the ass asnited ‘rh tht onc. =nas JM FINANCIAL HOME LOANS LIMITED. [NOTES TO FINANCIAL STATEMENT FOR THE YEAR ENDED MARCH 31, 2020, Contingent abit is dicosed incase of: [Le preset obligation arsing fom pas evens, when i is pt probable that an cutlow of esourets wil be requtedto sete te obligation; nd IL apesent obligation arsng fom pst eves, when no reliable estimates possible Cosingont Asses (Coningsnt ses are not recognised in the ancl statements Commitments Commitments are fue Lables for conrachal expenditure, clasitied and disclosed as |. estinaed amount of enacts remaining tobe executed on capital acount and not provided for; i.e liability on shaves ad other iavesennts par eid; 4H. other noe-anclable comments, fan, tothe exe they are considered mei and elvat in the opinion of management, Othe comnts elated to sls feocuements made in the nomal cour of busines ar not dlsclood to avo excessive dtl Statement of Cash Flows Staton of Cash Flows is prepared sogregating the cath flows into operating, investing and financing aves. Cashflow fom operating atvies is reported wing indret method adjusting the net roi forthe effets of {changes ring tepid in inventories and opening eseiabls a pyabs transetions ofa non-cash mate 1, non-cash tems such s depreciation, provisions, defered txts, veld foreign cueney ‘insane, and undstributes profs of asin an ott ventures and i, al eras for which te cas eet re investing orang cashflows, ‘Cash ani cash equivalents (suing fark Blanes) shown inte Snement of Cash Flows ‘exclude tems which arent avaible or ganeal we aon the date of Blane Shee.JIM FINANCIAL HOME LOANS LIMITED NOTES TO FINANCIAL STATEMENT FOR THE YEAR ENDED MARCH 31, 2020, 215 Segments ‘Based on Ind AS 108, the Chi Operating Decision Maker (CODM) evant the “Operating Segaens". Operating segnens are repo jn @maner consist withthe itera reporting ovied to the CODM. The accountng pole ope for semen reporting an coaeity Writ the accouming poses adopted for the Company. Revenue and expenses have beet ‘defi to pment he bast thei estonshp othe operating sees of the seems. Income / cos which reset the Company whee snd rent allocaleo segments on 8 reasonable ss ave bse ineloded under Ualleeate Inco / Coss. Recogation of Fanci Financial insranens omprive of fail als a! ian Uiniie. Financial spt nd lables are eeanizd hon the company becomes the pay othe concn provisions oF ‘he insruments. Financial aes prima compris ofa ae aances premines end eer epee resivabes and cash ang cach equivalents. Financial iis pinay comprise of borowings and rade payables. Initial Measurement of Financial Instruments Recognised francal ass ani franca Tables ae Inlly measured at fir vale ‘Transcton cass and revues ht ave dietly stnibuuble 1 the acqstion of ive of naa assets ad eal Hibs (other than facil ases apd Fanci abies ot FVTPL) are addd to or deduced from tho fi valve of the nancial ass ot fnancial Tibi, appropriate, on inital recognition. Transaction costs and revenues dectly ‘eribuabl tote eeguision of franca asso rani nbs FVTPL are recognised he ansasion pie ies rom he vale at inl recognition the Company wil acoant for such diference as flows: IF ie value i evidenced by a quoted pie in an active markt for an identical eset or lab or based on a valatn techgue ta uses oly data from observable markets, then the ference is esognise in prof or las onl eogrton ie da 1 profi oro) inal ter ewes their valus wl be adjusted obi ci ine with he ansacion peice ‘Ge. dy 1 profit or ons wl be dled by inline iil earing amount fhe asset ‘rls. “Aerial ecogston, te defered gain or les wl be reas to the Statement of profit and Toss on ratnal basis ely othe extent tht it ass from a change ina factor inching time) tha market participants wosld ake into account when rc ase olay ‘Sasequent Measurement of Financial Ase ‘Al wecognsed Snail assas that ae wih the scope of Ind AS 109 are requieed to be “soqutnly messed at ames cost fir valve onthe basis ofthe enti’ usiess model for managing the financial sets al the contact eash Now characteris of the faaIM FINANCIAL HOME LOANS LIMITED. [NOTES TO FINANCIAL STATEMENT FOR THE YEAR ENDED MARCH 31,2020 ‘Cnsiention of Finacial Assets: Debt insruent tht ae held within a business move whose objestve is to cle the onc cashflows, a that have contra cash Hows that are soley payments of pineal ‘nd erste the pineal oan oustanding (SPP, are subsequenly measured at morse fost sl other dee ramets (debt neues managed on a ak valve bass, o held for ‘ale and ety invests ar subsoqueny mesure at FPL. Hovever, the Compny may make the flowing inevocableeoston/ designation at init recalon of faaela asa on a asset by-aset basis: ‘he Company may irevocably lect to preset subsequent changes in five of an equity investeat that is eter el for wading nor contingent consideration recognised hy an sequier ins business combination o whit Ind AS 103 applies, OCI and the Company may ievocaby designate 2 debt instrument that meets the amt cos or FVTOGT ertera as measured at FVTPL If doing 0 eines or sigiianly reduces an sscoutng sath eered 10 aster valu oto). ‘A saci asc ld fo ting ‘thas been cqued principally fr the pupose of sling itin the nee ems | on inital rcopiton its par of a portfolio of identfed financial instrument thatthe ‘Compr manages together and has reenact pater of borer pofiaking’ ot ita derivate that isnot designated ad effocive asa hedging insuent oa ici suns Debt instruments at amore cost or at FYTOCI ‘The Company acsxser the casitction and measurement of ¢ Goal eset based onthe onivacual eth flow charctrtics ofthe inde ase as andthe Company's Basins ‘mode! for managing thease Foran set to be lassi and measured at noted costo st FVTOC, ts contrast tems should pve ise sh ows ta are mocting SPP test, Forthe purpose of PPI est principal isthe valuof the fancialaset at nial recognition ‘That principal amount may change over the feof the fmancal ast (gif there are repayments of prizcipa Inert consis of consideration fr theme vale of money Or the ‘rot rik ssa with te principal anoustcustanding during prtcur prod of tine nd for oter tas ening rks and cos, 5 wel sa prot matin. The SPP sessment is ‘nade athe caency ia which the fnaelal set denominated.LIM FINANCIAL HOME LOANS LIMITED. [NOTES TO FINANCIAL STATEMENT FOR THE YEAR ENDED MARCH.31, 2020 CConrsctusl cash flows that re SPPI are consistent with a asc lending arangement (Conia ts tat agice exposure orks or volt in the entree cashflows tht te urzelated to a basi Iening anangement, sucha exposre to changes in eaity pies or ommoity pres, do nt give Fs o contac eas lows at are SPPL An origi o an seg Facial ase ea be a Base ning arangeent respective of whether ain is ga orm. ‘An assesment of business models for managing Snail asets i fundamecal tthe ‘asifcaton ofa financial essex. The Company determines the Basness modes aleve tht reflects how Foard ascts are manag a individual bass and collectively 4 achieve & Faricuar bones objective When s debt insrumen! measured at FVTOCI is derecognised, the cumulative ginoss previously recognised in OCT is elas from eeuity to profit or loss. In cnt, for an ‘quy investment designed a measued et FYTOCT, the cumulative gainoss previously ‘eng in OCI ot sabeequety rca peo ros but ansfered win equ ‘Det instruments that re subsequeily measured a amortsed cost ora FYTOCT are subject to ingle. Equity Investments at FVTOCI ‘The Company subsequently measures al equity vestments at fr value hoop profit ols. ess the Company’s management has eleted Yo casify ievoeably some of is ety lnvesnents ss equity insruments st FVOCI, when such isiunents meet the definion of Eguty under Ind AS 32 FnanllInstunnts: Preston anda not bald fo ang. Sach ‘Sssfcation i detennoed onan nsrumestb-insranent ast Gains an losses on equity instruments measured though FVTPL ae reggie in the Statement of Prof & Los. Cains ad loses on equity isrumens measured through FYTOCI are never rye wo posit or es. Dividends are acognised i prof or oss a dividend income Whar the sight oF the Frment fas been exalted, except when the Company beets om such proceeds as 2 ‘eeoery of part ofthe cust ofthe insures, in which ease, such gains we reed in OC uly inseumens at FVOCT are nos subject oan impalement aseset. Financia aes at fir value through profit ors (EVEL) Investments in equi instunens are casi as at FVIPL, unless the Company inevosbly less inal recognition to present subsequent changes inf vlue in oer comprehensive income for vests inequity instruments which are not ed frag. Debt instruments tht donot meet the amore cost ert or FVTDCT cre ae measured at FVIPL. In adion, de inseumans that meat the anorsed cost ert or the FVTOCL lta but are designated as t FVTPL ae mensured at EVIPL.JM FINANCIAL. HOME: LOANS LIMITED [NOTES TO FINANCIAL STATEMENT FOR THE YEAR ENDED MARCH 31,2020 ‘A Sac ae that moss the amore cos eta or det nstrumens that met he FYTOCT teria ay be designated as at FVTPL upen inal recognition ifsoh designation emits or Sigifianly reduces a measure or recogsition inconsistency tat would aie from measuring ast 0 abies reas the gins an losses on them on fees bases. inmcia asses at FVIPL ae reeset a fir vale tthe en ofeach reporting pei, with ny gains or loses atsing on rreasureent recognised in profit of loss. The net gino ass reigned in profi or las incorporates any dividend or intrest etme on he finn ase. Dividend a fnansal asst at FVTPL Is ecogalsod when the Company's igh 10 reeve the vend esas, ls probe tat the ecooamlc beefs asocaed wth he dividend Wil ow 1 tho enti, tho dividend does not ropresoot a oco¥ery of pat of cast of the lavestent andthe amount of dvidend can be sare eli. Rectsifieations Te the business motel under which the Company hols fnacil ase changes, the fanca ‘sw fed sre relied. The lasifeton and measuretetroqulement eed tthe ev category apply prospectively fom the fist ay ofthe fst reporting perio following the ‘ange in buses ode that result la eclsiying the Compan’ nana ses. During the ‘unt fn yer an previous ascoung prod there was nochange inthe busiess model ‘under which the Company olds financial sss and therefore no rcasieatons were made. {Changes in conacil eas flows are eased under te ocoimting ples on Madison snd deecopition of faunal assess deserted Below. Inypalement of fnanlal assets (Overview ofthe Expected Credit Los principles "The company receds allowance for expected cet loses fr all loans, other debt facial esses nos held at FVTPL, together wih foun eommiment and acl guarantce conte in ‘hs section all refed wo as “Tnacialtstrumens’. Equity insrumen ae not subject to Impsiement under In AS 108, ‘cpeced cre: losses (ECL) area probbiiy-neghod estima ofthe present vale of eet loess Credit os the diference between all cmtatal cath flows tht are de 4 the Company in aecondace withthe cota and alte cash flows tht the Company’ expect recive (Le all esh short), dseounied atthe original elective terest rate (or ce ‘jt elferive interes rte fer pacts oF erignted credited fan ase). The Company estimates ah Hows by considering all coavacl toms ofthe iat instore (or exanpl, propane, extension, cll od sinilropdons) ought expected feof at Sancial instrument.JIM FINANCIAL HOME LOANS LIMITED [NOTES TO FINANCIAL STATEMENT FOR THE EAR ENDED MARCH 31,2020, “The Company measures the los allowance fr financial instruments in mount eq! othe tine expeced credit losses if the credit sk on that financial isrument as increased Signin sine inital recognition be cet sk oma ial instrament as not increas fignifeany since inal recognition, the Company measires the loss allowance fr tat ‘nancial inrment at a amour equal I2-moeth expected ere loses. -mouth expecta et less ar pton ofthe etme expected cet loses and repre the etme cash ‘short ts wil eu if eat occur within he 12 mors ater he epoting dat an ths, sre rot cash short that are priced oer the ext 12 mont ‘A ls lowance fr fl iftime ECL is requ fra final insert if the erat sk on ‘hat nani instrument has increased significa since nial recogrton, Foe all othe Sinan insruments, ECL re measured at namo equal othe [2a CL. ‘Te Company messes ECL on an individual bass. The measurement ofthe ls allowance Is tod onthe present vale ofthe sts expected ca lows sng the assets gia EIR Inpsmcat ses an releases we accounted for and dsclosed sept fom modieation loses or gin hat are accounted for a an ausient of te Shani ase’ ress crying vale ‘The Coapany hs established a policy to pefom an assessment, atthe ed of each reporting ‘eiod, of wheter a financial fstmeats credit isk ss inresed sigfcarty snc nil ‘eeogition, by considering the change nthe rik of deft cecuring over the reraning life of {be tincia instr Based onthe above proces the Company categorise is oars ft Slage I, Stage ? nd Stage 3, deseo Blows = Sage 1 Performing ait with zero to thity das past due (DPD). Stage {lars also inte ‘cies where the ret isk hs improve andthe oun has boon rclased fam Stage? Stage 2- Under eforing ass having 311090 DPD, Sage 2 oun ko include fae, ‘where he exe i as inproved andthe fan hasbeen reclassified from Sage 3. “Stage 3- Nos pefoming ses wit overdue mare than 90 DPD or wale ecivables cr any conractul ight to eeive cash or another financial se tha est ‘om wansactns tht ae within the scope of In AS 18 and Toans wer shor term fnmeing, the Company svays messes the os allowance tan amount equ o lifetime expected credit lowes, Furr, forthe purpose of measuring lifetime expect credit loss allowance for tae rectal, the Company fas wed a rca exes as permite under Ind AS 108. Tis ‘expetd crit os allowance i computed based ov a provision max whish takes iz acount storie ere os experience and ase for frward-oklng informatio,LIM FINANCIAL HOME LOANS LIMITED. NOTFS TO FINANCIAL STATEMENT FOR THE YEAR ENDED MARCH 31,2020 ‘The inpaimmont quirement for the recognition and measurement of & les allowance are uly applied to doe istents at FVTOC except tt the loss allowance is rere in ‘er compeeensve income and snot edd from fe caring mount inthe balance shea. ‘The Financial wets for which th Company has no reasonable expectations of recovering eer the entire ousanding snout, or proprion threo, the gros carrying umount of th nancial sets edad. Tis i coaidred (puta) derecogaton of the foancial ast, Derecognitin of franca assets ‘A frail set is derecopised only when "The Compara astro the rg to eve cas ows fom the fancal ass or reins the cof ret o rcv the cash lows ofthe nna assets, bu assumes scons obligation to pay the es fos oan oF mere repens. Where the entity has watsfered an se, dhe Company evalutes whether thas transfered ‘ibsanly all sks and rewards of ownethip of the financial assets. In such eases, the Financial assess dovcounsed. Whee th entity has not anfered subs al sks nd resds of ownership ofthe franc aset. the tac ase is ot areca. Writeott oars and ob certs ae welten off when the Company fas no reasonable expetatons of recovering the rll eset (either in its ety oa pation of THs she case when the ‘Company detemines that the borrower doesnot have nts or sources of income tha could ‘snerate sfcent cash flows eo repay the amounts bec to the wrteol A wrteoff onstus a derecopniton event. Te Compary may aply enforcement activist frail ‘sels writen of. Recoveries esting fom the Compu’ enfercement etivites wil sun impsient is. inant libities and equity instruments Cassiiation a debtor equity Debt and equity insrimens ise fy a Company’ ery are elasifed otter faanelal liabltes or as equity in accordance with he susan of the contrac arangements and the i payment mae tothe supplier beyond the appoiied day [i The amount of interest du ad payable fore year z [s) The amount of eet accra and remaining unpaid = - cond ofthe aeountng yar fr) The amount of ute interest Gue and payable even tt succeeding yeu, wl sic dete when the teres. des as lsove arose paid{JM FINANCIAL HOME LOANS LIMITED [NOTES 10 FINANCIALSTATEMENTS FOR THE YEAR ENDED MARCH 31,2020, 13- DEBT SECURITIES sin ak) at ‘Asat ed Mareh 31,2020 | sfareh 31,2019 [ovo tatay [Atamonizedcos) ‘Non Coesorle Debentures (eer nate 18.14 13.2) 639836 sans Tora CES, ee 13.1 Non-onvetbedebercues are secured byway of fist chang o eho land (proportional) sd secur tough ps-pss charge on the celabls ofthe Company 15.2 Maury profile and rate of intorst of Non-conveible debentures — sn ay eat Anat —— March 34,2020 | March 31,2019 [»s0%% NCD redwebiethe ear 202829 2:20.00 231000 1% NCD real in tyr 202-25 ‘000 ‘2000 J22594NcO recente ear 20222 1000 ioe NCD remain yee 2021.22 2500.00 210.00 TOTAL crane aa ner eeu dc on NCD 2H 27002 [TOTAL (refer note bow) Sat Sou0.0r ‘Note: Marty rofl boi dislon fica which xcs he input feet ‘met acing Y0 R325 ah, Re 2439 ath in FY 201819) 14- BORROWINGS (is. in lakh) eat ‘arat eas Marc 31,2020 | Maro 31,2019 Within Tay (At Amortized Cox) ro banks = Secured (fe note 14.1 and (42) S043 350192 lover facts fom banks refer note 14.3) 999.67 "aes nse: Corporate Deposits 401033 5 [crews tan 1471 288 frorar. Toss. Sas 14.1 Term oan ae secre hy way of fit inking pr pss charge over esl he eanpy COJM FINANCIAL HOME LOANS LIMITED [NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED MARCH 31, 2020, 42 Mary of ad rat finer of em hs: in a saa Matern Tpuacyer | syns | Sparse above Bei “ ‘Apetzon0 wo | tapi 2a fo | (April 2008 _ ‘Maren 202) | ‘Marcnzo2) | “ward hoor 00% 1403 20000 | [roma Ta aoa, 143 Overdraft rom banks are soured by way of ist recelrable ofthe company ranking par psu charge over the 15- OTHER FINANCIAL LIABILITIES sin at Faun at aval ad Mare 31,2020 | March 31,2019 lemotoyc benef pyabe 2214s 68 Jesse iby (eter not 31) 35953 JAdvance fom customers 29 voir [Fora ma Tae 16- PROVISIONS sin ak) mat Anat eee Maren 31,2020 | March 31,2019 lor empoyee boeis: Greate nae 3) sons bis Compensated sence 61s an frorac i ai 17- OTHER NON-FINANCIAL LIABILITIES (sin ath) mat Arat aun aren 31,2020 | March 31,2019 suru Dues ssi9 ase ac Ea)“IM FINANCIAL HOME LOANS LIMITED [NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED MARCH, 200 es eb Pareles ‘The Company bao ne cso ty shar, The sole ‘Merpymen ofa lates ot event of idan of he cm 15.0,00000 Eqs shes oF 10 each 1sa0000] 150000 TOTAL Tums | Tea paisnaa eas icte aononanemin et] soapy) anno rorar— es} Aiden an hen Slr the Board Dee ad shrbndrsae esta sa sy feconcicon of anmer of hares: Marsh 31200 | nersh 2018 [Ar beinng fie year acd: sued rng the yar [Athen of the ear Det oF Sharetoting i exes of 5%: Te.) 50,009 S,on00ce0] 43000000 Tsun Isc ee Spec eens pe Sect 2 ofa [sng eh 7 wre ws per Seta STH fins rx a 61 ter et). Simeone | — ea eT Ta Ramer [vortaang | amber” | sornaang sin te soso | usspoaco| soaon = Era a ome rquy tea Mach 209 feist cons] iad Harsines ‘tay sate Sheep mere ied ree dsb ste 7 Stay Reeve heresy tsving a ums hn ety ace of te Conpy tara evn eros Ses 29 NataJIM FINANCIAL HOME LOANS LIMITED NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED MARCH 31, 2020 20- INTEREST INCOME, (sin tok) For the yearended] For the year ended Perseus Maren 31,2020 | Mareh 31,2019 norest on nancial assets measured at ameotised cost 3555.0 9397 [Toran 3S) mas) 21. FEE INCOME, (Rs nt) For the year ended] Forte year ended Particulars ‘Mareh 31,2020 | March 31,2019 Fess 1227 10697 [ForaL - 1a T0597 2 - NET GAIN ON DERECOGNITION OF FINANCIAL INSTRUMENTS, sn tay or the year ended] or the year ended Personas Mareh 31,2030 | March 31,2019 |x ean on derecopnition of Financial instrament under 940.0} - |anortsed cost eatepory [rorAL woe 23- OTHER INCOME (Rin tk) arte, Tor the year ended] For the year ended aon Mareh 31,2020 | March 31,2019 [Ne alsa nin on derecgntion of investments cried a fair vale 2160 aot lnerest income on deposits with banks oat on |promotona services income 334.50 Maa0 Iiscetaneos income 3350 688 TOTAL, BaaIM FINANCIAL HOME LOANS LIMIT! NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED MARCH 31,2020 FINANCE COSTS (sin tay For the year ended] or the year ended Maren 31,2020 | Mare 31,2019 Particulars lon financial bites measured at amortsed cost bet Securities 59591 amas Borowings (ther than deb securitos) nu88 ut inane charges on leased ase. 3470 5 lotr iret expense 257 S32 [oTAL a a 25 - IMPAIRMENT ON FINANCIAL INSTRUMENTS. (is. ah) Tor the year ended] For the year endeat March 31,2020 | _Mareh 31,2019 Particulars Jon Financial instruments measured at Amortised Cost [Provision for expected ere loss 23815 isi [ToTAL Bas wisi 26- EMPLOYEE BENEFITS Forth yoar ended] ee ‘March 31, 2020, sstvos and wages including bonus 1.87165 (contribution o provident sn other funds 96.76 ‘Staff weltae expenses mai [eau eter note 3) 2154 (OTL. - Tore iLIM FINANCIAL HOME LOANS LIMITED [NOTES TO FINANCIAL STATEMENTS FOR THE YRAR ENDED MARCH 31, 2020 27 - OTHER EXPENSES (stn tk, For the year ended] Forte yea ended —— Maren 31,2020 | Mare 31,2019 |-epa & profesional fees 21830 waa7 [reveling hotel and conveyance expenses 299) 1975 |scourty and manpower expense sui 246 insurance expenses 3361 m0 [rinting and stazioncry 2079 nas Repairs maintenance 2028 2074 letriciy expenses 1887 914 |communicaton expenses 1475 105 Rent expenses ferme 31) 36 am Rates an taxes 23 13248 lotice expenses oss 713 Audios rmuneraton (eer noe 30) 676 sis [Motor carexpenses eit 616 |Adventsement a other rated expenses ss O87 [Mombeship & Subscriptions 139 134 Miscellaneous expenses 04 645 [TOTAL 500 a28 Recon of ta or chage Tortieyear ] Forteyar 2pm ded ‘ded Mars 2000 | Mae 2019 locket me cnr] : [ott income nx expenses ecoaid inthe curren ene ass] > re tn ss608 - hace ce asi] : [raven ot rere Defoe po previ er ow resign reac evo] fat often te ais - etic nd secon 4 te some Ac 1361 ano] : lnome tax sponse recog i prt and bs 2135) ‘The Gover of hae Secon 1ISBBAA nthe ae Ta Act 94, ih pv dome ogni an ‘pn uy Corpora Tatra tev Agi 0, 201, est cara cits The copy iss ‘eopdn eid us ae scares efoto Ap 0, 201 oun R015 Eh as cnr ing te er lM, 2020. “The flowing able shows fered tas recorded in the blac seed change corded in he Icon a expe arth yar ended March 1,209, Opi ines Rogstad | — Co ronotocaniy | Regn Yates a 8 82] Denne arse (abit) rotrorian | ttt. | Mmcrese cern) tncome| Smeets Foal oat or alae a re 5 TH (aware une on OT lam ax A 196 am} ans 436 rast ini epee uni Sane BD ate laces At 051 1a] 193 a 231 Fics of tnd rue [trend : 1371 : asm orth year ded March 31,2018 [renniatanis | pment | ver | eco oe carne) ince] comprehensive ome oe aa mat zl zi os Prete exons Stan SDT Ins Tat Ac 188 B 98 Tes loss a Ls z LS iJIM FINANCIAL HOME LOANS LaMrTED NOTES TO FINANCIALSTATEMENTS FOR THE YEAR ENDED MARCH 31,2020 29 Contingsat abilities and Commitments (sn at Aa ae March 31, 2019 Contigo Taos Commitments {Capital Commitments simated amour of contac raining ob exoued on ‘spit ecount afd not provided fr ast ae) 2.0m commitments: Commitments lated 1s lous sanction but drove sass] 235200 ‘Commits led to lane sanctin but pray undrave] 267680 1039.56 (corer Se | STE, 30 Aualtor’s Remuneration (Including goods service tax tothe extent credit ot availed) (sin fak) the year ] For the yar Partclars ‘nded ‘nde March 3, 2020| March 31,2019 Ait foes 231] 22s) Inany oer manne (cerfeation, ltd reviews ee.) 3 27 Outor pecker expense 030] a3 TOTAL oieJIMFINANCIAL HOME LOANS LaMerED [NOTES TO INANCTAL STATEMENTS FOR THE YEAR ENDED MARCHS1, 2020, 2 ease rasta ‘ce Ag 2019 company a let nd AS 16s epi he snd al es com ‘iting oe A, 2019 ng mia omen mat Te comp rec he es iy te psn “ate fe ae ayes Soe a he ees ing a he i we we aoe en {Ste ae tay doomed te ncenenl towel pln Campa a rhe yr ended rc I, 2019 hve a ban ete aged a ete se "rtd rh ing ple lad pa oar Anna Rpt bey nl Mach I 2018 Oe ede of ial ape. he apn ofthe oe tnd ein ogo of Wig Us’ ase (RU oft D2 Lanne ily of 31013 a The nih eae ct lel ae Tits Ap 12019 04 The congny hs ncopane! mnt f ROU mresang e 10026 tls and trent exis ne ales Re 3° th nt Soe Foe ad fr he ea ene Mich 200 Lee ses ding the Yr tae tne Sd ok ae ese Osh fe “Te illenng the emmy of praca exelent ested on i appx 2) Agploeige ou ata o ese rw ns om evo wih lar 1) Aeplio cupe tn gsi tome sta ile Fr ae wih es a 12 ths fee fermen eda aa pin cle ina et ms othe ements ase tefl pln ‘Tee ites non ee pon end Mach 31,209 wd nt AS 17 ud andere | sl nc sac orig pr of 29 wal ep a he ae oe ably 0A, 209 ‘remy on com of Sno ee ish roel astern AS 116 ‘toning hangs he cary vo ego we ses forte er ended Mich 31,2030 (as ty aa ss ed Dagestan —[ Het ok amet | asat_[ sstnions| asat_| saat [Poreon | anne | an ‘a are [pet arb] sca i am a Soa | ow a0 :Te sen pti spenen Rn a eden aden pei eatin fee Mabe om Ape 218 Fa a lng cone cnn a Minh 3) 209- t cnrtf dcn ee fsa prt cmt srt snc regal wre AS 36a 1389 ‘nace the mine ewe reals oattdiag ae eye ended[NOPES TO FINANCIALSTATEMENTS FOR THE YEAR ENDED MARCH 31,2020 3) BARKING PER SHARE (EPS) “ainge pr trinket by diving the poitabublo hey stare by th el serge nmbe of uy sae asad darnsthe yx de moyenne) Fortier Paulas Porter ‘de. arc 209, [cotta ao La ar ge ar TS TY os a] “Rented Num ofepaiy she onbtncog dag te yearbx] ——Tains36 | si2ia959 ecg bia tearing per sre) Gc nd Died PS Ra) a5 | ‘Nomina a pear Thao ie38 epee eta end ene ans ‘The Crepe tut tin onto pa oie a ete elo of te Cone ‘De npn ote Campy se mento ase come un re ye pee The ‘Gay eq cate pcg perce cf ol cnt hee contin thee ‘ind the en Ta ou ep of Ge Company wih apt othe pn 8 we Be eed “Re Came cnn Pin Fd meting Re. $2.76 Lah (08 R36 Ll) a oe ‘eer in it Samet fn ae ede hd Epes Bee Ege eid ene inn ‘Telstra 172 dent hea of ua at ae heaton Bean orig Sept st ‘ep fn ney amt wb my Cop the en ‘hetel perme so filing ct wich iin co ne a eg Tec ua inde etm srr ad ate are ae ‘its De by andy eg unin sng ange Ris ings rin en gant bens pail nr he psd ne aes Ieee weve ite empanyThe l poisOe in i sm f ‘ete te sapien ature ofeach no ges Th ny eis nr pm toh mpye st ay Consent, {ne aly fe emp es eqns fat poly copy, nach he es De Tit icmp nvr ln rt co [zien nme = Js ay en sam | tome [rsrorine nin As | Idan Asst1 Ammnt ven inane ht in rept oe ied Re bitin tn) aie TT sa Ti wea ine isn a ae Amon recogni nate ofp a as espe of ese el arsine |compnesf did benef co eos a pri ow ences tnd nt ay etl iar en ange Seg moe Ae i fu ge on! sng Aaa yi en cane npr rt en sae hr cpr ee tr Ilion eee ofp ae te ert i he 00 | Steven he ent eet he dad en gation ae a ile (pe nation Te 7 {cre erect 196 a8 [emesoramens anaes chara (gence cng ogc rine ‘Acta (pn a cnr rel ren 49 Spt mt mn Er he enti he ed le en ‘Ki sft emp oceng oo he pein pod wae hang er ean Ste here sty ana flow . Dette | lereate—| Deere ners a TR scx] ea Ta ta bicimpecmpndinteedirnsemiviy | Tan 07 a san [stn sam 050%), a] se Ts Ta [eingecompmdiotcdwnwitiy | ang 259 a 1nd ‘ese ss pre any eee fie atl ange nh is et ‘Sige i ar ge as wal snr elon fone sear ae tte pe my eco “patentee mda ante rene epg eset ai Foch namo rs tore rer ingeing ae sey ais hse vol of ete ee ion a en end te refer th lo pon prt i a at ‘toting re bannato ae ce Fri Tartare Torii yar ened Marv sta Bis 3ia09 ame rea ms Seat rere zoe ‘st ene eer 250 ri entire al 1 ena rj Ua Tas ar The wh meetin thea a et ns 1451 as FY 00619-1845)Segment Reperin ‘The Compe primary egg in ss pvg wig eos Heo its oe epi san a peri Acong Sd 108 "Opraing Sonn” The ers 8 is wi sl ‘Secure pel iin During he carey tol tc pt may the Compr Fen ini (nw Mn gant ‘erdacs wis Seis And charg oar fn (Empl Sek Opie Seen Emploe SkPuchse Shane) G98 hn gone hey sick rtm eal ie le apes ee cos (e Empayecs) oh Canmay ig ean ye 201820, 62549 opin Ser 12 we tevin 19408 snes) “Tepe sale he foreign ee —_ ts nit, vent Ree fm [eects see Fe ee neste a fn oe ae 1 Toiso[ need [eve fot eda Gr 1 ‘he cate st othe tc apn rane hap mdr Teter afta (pasar bigot te et [cmsareetyer | 200) ae —— [apa esas = eda | LA fowsonines tester | a rr he charge on aun f he abe cn cae employe ft expes sretiag R355 bt (Prins dex Be 3? la Soe he one ued I Fn Line (i gmp), Se ‘Shun er sof Se Conpry nol ein cheereIM FINANCIAL HOME LOANS LIMITED. [NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED MARCH.31,2020 37. Related Party Disebosure Names of Related Parte eerption of Relationship () Namesof elated partes and deeription of relationship where control exis: ‘Utimate Holding Company {IM Finacial Limited Holing Company {IM Financial Prods Limited (i) Names of related partes and description of relat {0 Utlimate Holing Company 1M Financia Limited (Holding Company. 1M Financia rots Limited (@ Foto Subsiinries 2M Financial Asset Mangere iid 1M Finan Sere Litas 5M Financia Properics and Holdings init {IM Financial Asset Reconstruction Company Linites (CR Real Mal) Lad (@ Eterprite over which any person deseribed in pot (0) below ls abe ro exerise sigicant fnfience 41M. Flouea and Invest Consultancy Services Private inte (6 Key Managemeat Personnel Me. Manish Sheth (© Individuals omning, direct or indirect, am interest in the voting power of the reporting ‘trprise tht gives them control or significant influence over the eterpis, and elatves of ‘ny seh individ Mr Nimes Kamar 4LIM FINANCIAL HOME LOANS LIMITED. [NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED MARCH 31, 2020 (i Dea of ramos wit relat pares (tty Taneot [rae orthe related pasty Sere ot atar20 | 31M Lina tieancia Lina FReimbursenen apeaes an} 0 nberse of ESOP Expres 30] 8) lst Financ Prot Limited incor Dept ken soon] nin mest cipmesninarcpedotousen | | GR] TS Sabon rey srs ado ig tas 2sm00| sexo bra ct rine 195 1B sso Lown Porto eli ue on sl). 65179 erie es or managing own Pt, 331 IM Financial Ast Management Lined we en pais, » 26s IM Fanci Servies Lied frter or Fed Asche eed ary as eter es in| a0 Issuance of Non Convertible Debentures (NCD) hy) 110.00 mer crpenes on NCD Roos 836 Sp Con emt £03, ox IM Finca Anse Recontraction Company lumi [ter ores Aes fr el party en 56 inseam of xp 560 rate ited fe at cn 1IM FINANCIAL HOME LOANS LIMITED [NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED MARCH 31,2020 (nat ene ote pry Raa [serae | atari Kcr mat at tad nr Comente Dass ken to | 89000 - nt: Compete Depots ea o0000 : ston i Capo eps hen a7 2 ans stem [Sinan ofoqiy tes imtonrietais | ce) | soon] 12000 oy tinned parties (Rs in tak) Frame rth ltd pr erat [senara0 | stetns Papas [tac ere Lind wo 190 [Finca Ast Rosson Compuy Limted | CDE) an rowing and Ded Seer fren onic Line i000 . Jot Real Mats Ld 90000 : ars psabe itt inacal Servs Lin ase : low Rea ate) 1m : scart Dees Given [Fn an remo Constancy Serves : : [M-Fhance ow 0 10 37,1 Thre ate no provisions for doubt debs advanss or amounts writen off or writen bck for ‘sits dae on dt ete pares. 1712 The uanactions dslsed above are exlasne of GST. 3723 The Compary enters ito warsctions, arrangements and agremtst involving distor ssior ‘matagement ad heir business ascites or close family neers inthe ordinary couse of business. Under he sme crea ni marke! ams irs dl commision rats hat apply noose paris,(Pana tnramente Cop anepmene sie semtngthe ne stolen Urner teen oy aus Forte pup of Copy cin ane cpa eed pln wey ‘Sone ie wary oie Comps aa Margene oman treo ao ‘BC act i seen anno etches “Te pny ene ail wing ate ea honing of eh na ee) minty i joserta does ‘0 ‘a0 [i tae aes ———[ se] —— nord ce is ve ett Compal ime st tr inn ‘orth ne Fon on td nae ei ont a boris ha eo ‘Spal acer inmost cnt wel pe oan “he Cm bet pl age CAR" ogre ich rei heel ine ceo ot a actin cit mn es snes te or me nt nal an he carga apes ‘neva a ae racy et ci at nS iii ch va wd ‘Stout nb omarion yl hing un ale fe Canny a ‘Seto ethno hen net cece pein a1 sunning tein na i et (sinus Cae Tara svsntasiana | are? [ unat_[ vows | tows Instr evs] | sonal . es aa]! ‘ : fre tae] : “Gansing Pavano | Jatowe 7 - 7 lee mn] - - fea ae a lowe ame f] ot few cd t} ot Pp 7 : : eee ort i od ic pi hn ‘Fixed rae debt securities eel al rae eas Sian | faites samse| sin sau “he Guy ar got ing ks a a cl un: real ay ian Met a agit ty‘he py sed Ri Mangement Cnc, wich rep vei ‘motte Cnn sk angen ples Tne ees Be bu of Ss on The Comp’ kamen ci ih tam i ye Cn 0 pie its a cnn ao mens nd adresse ‘pat alte edt oe nei he cles Coun aries The Coy, th tng mean uns eae, ‘moi dpe come noone cl merken is solesipson: cree i i fh ee it fy pty sey ead ‘Se fy ene, cil ef sempre of te 8 ‘edingepetms te Campy i pesepls eso oi ‘he Campy i ys ean pes mig the perma of st a “sire ee tyme cir ns ea ‘Tissue pte vw ene pre we ei pol en npn ce amen te Copy et ato nn ashy xan et 12a sine mn hese whch mg eran oh rt ‘opm fran eal hag seth of eon cn ae aps ‘ed edi, Slr poe Copy ‘Me Campy corte pain ene coi the ling aes e— aa =e eee Sr | “he ey emai cen of ECL ae tn ‘a a ns eet cotinine ore so of ely ht en ply Scion alla ep ThePD ar kern etna ers oa EAD The Ego at Deft anima fhe eae te dl a ig eo ant ‘Se chng in ep he eet aig pment of cl er Elta aoc ped doom em es ed LD Te a en Def intima ft hs sgn ewe fa on gen in ti wedon he toun: tes aca ou le ot eer mene {pete mse eg ton cles hire grea oon ‘HEAD. 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