AUBANK2019-10-012019-12-31in-bse-fin:OneOperatingExpenses01Member AUBANK2019-10-012019-12-31in-bse-fin:FourOperatingExpenses01Member AUBANK2019-10-012019-12-31in-bse-fin:OneReportableSegmentRevenue01Member AUBANK2019-10-012019-12-31in-bse-fin:OneReportableSegmentRevenue02Member AUBANK2019-10-012019-12-31in-bse-fin:OneReportableSegmentRevenue03Member AUBANK2019-10-012019-12-31in-bse-fin:OneReportableSegmentRevenue04Member AUBANK2019-10-012019-12-31in-bse-fin:OneReportableSegmentRevenue05Member AUBANK2019-10-012019-12-31in-bse-fin:FourReportableSegmentRevenue01Member AUBANK2019-10-012019-12-31in-bse-fin:FourReportableSegmentRevenue02Member AUBANK2019-10-012019-12-31in-bse-fin:FourReportableSegmentRevenue03Member AUBANK2019-10-012019-12-31in-bse-fin:FourReportableSegmentRevenue04Member AUBANK2019-10-012019-12-31in-bse-fin:FourReportableSegmentRevenue05Member AUBANK2019-10-012019-12-31in-bse-fin:OneReportableSegmentResults01Member AUBANK2019-10-012019-12-31in-bse-fin:OneReportableSegmentResults02Member AUBANK2019-10-012019-12-31in-bse-fin:OneReportableSegmentResults03Member AUBANK2019-10-012019-12-31in-bse-fin:OneReportableSegmentResults04Member AUBANK2019-10-012019-12-31in-bse-fin:OneReportableSegmentResults05Member AUBANK2019-10-012019-12-31in-bse-fin:FourReportableSegmentResults01Member AUBANK2019-10-012019-12-31in-bse-fin:FourReportableSegmentResults02Member AUBANK2019-10-012019-12-31in-bse-fin:FourReportableSegmentResults03Member AUBANK2019-10-012019-12-31in-bse-fin:FourReportableSegmentResults04Member AUBANK2019-10-012019-12-31in-bse-fin:FourReportableSegmentResults05Member AUBANK2019-10-012019-12-31in-bse-fin:OneReportableSegmentAssets01Member AUBANK2019-10-012019-12-31in-bse-fin:OneReportableSegmentAssets02Member AUBANK2019-10-012019-12-31in-bse-fin:OneReportableSegmentAssets03Member AUBANK2019-10-012019-12-31in-bse-fin:OneReportableSegmentAssets04Member AUBANK2019-10-012019-12-31in-bse-fin:OneReportableSegmentAssets05Member AUBANK2019-10-012019-12-31in-bse-fin:OneReportableSegmentLiabilities01Member AUBANK2019-12-31in-bse-fin:OneReportableSegmentLiabilities01Member AUBANK2019-10-012019-12-31in-bse-fin:OneReportableSegmentLiabilities02Member AUBANK2019-12-31in-bse-fin:OneReportableSegmentLiabilities02Member AUBANK2019-10-012019-12-31in-bse-fin:OneReportableSegmentLiabilities03Member AUBANK2019-12-31in-bse-fin:OneReportableSegmentLiabilities03Member AUBANK2019-10-012019-12-31in-bse-fin:OneReportableSegmentLiabilities04Member AUBANK2019-12-31in-bse-fin:OneReportableSegmentLiabilities04Member AUBANK2019-10-012019-12-31in-bse-fin:OneReportableSegmentLiabilities05Member AUBANK2019-12-31in-bse-fin:OneReportableSegmentLiabilities05Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares AUBANK AU Small Finance Bank Limited 2019-04-01 2020-03-31 INR Third quarter Not applicable 2019-12-31 Unaudited Standalone 8832507000.00 1545938000.00 56689000.00 681041000.00 11116175000.00 1612153000.00 12728328000.00 6047826000.00 1871061000.00 1680954000.00 3552015000.00 9599841000.00 3128487000.00 401060000.00 0.00 2727427000.00 825449000.00 1901978000.00 0.00 1901978000.00 1901978000.00 3036877000.00 10.00 0.00 0.1928 0.00 6.43 6.35 6.43 6.35 5039950000.00 2681371000.00 0.0188 0.0101 0.0051 1. The above results have been reviewed by the Audit Committee and approved by the Board of Directors of AU Small Finance Bank Limited (the Bank ) at their respective meetings held on January 22, 2020, in accordance with the requirement of Regulation 33 of the SEBI (LODR) Regulations, 2015, as amended. The results have been subjected to a limited review by the statutory auditors of the Bank. n n2. These unaudited financial results of the Bank have been prepared in accordance with the Banking Regulations Act, 1949, generally accepted accounting principles in India, including Accounting Standards as prescribed under Section 133 of the Companies Act 2013, Regulation 33 of the Securities and Exchange Board of India (LODR), 2015, as amended and the guidelines issued by the Reserve Bank of India (RBI). n n3. During the year ended March 31, 2019, the Bank has allotted 10,104,364 convertible warrants, each convertible into one equity share of the Bank of face value Rs.10 each, at an issue price of Rs.692.77 per share aggregating to Rs.70,000 lacs out of which Rs.17,500 lacs (the Upfront Consideration ) has been received during the previous year against allotment of warrant and the balance of Rs.52,500 lacs (the Balance Consideration ) was to be received upon allotment of equity shares against such warrants pursuant to exercise of option by the warrant holder. nDuring the quarter ended December 31, 2019, the Bank has received the balance consideration Rs.52,500 lacs and allotted equity shares against aforesaid warrants. n n4. Other income includes processing fee and other charges including marketing support fees, profit on sale of investments, recovery from loans written off, income from dealing in PSLC, etc. nDuring the nine months ended December 31, 2019, Profit on sale of investment includes Rs.7,708 lacs (Rs.7,085 lacs, net of tax) pertaining to profit earned during quarter ended June 30, 2019 on sale of equity shares (part stake) held in Aavas Financiers Ltd. n n5. The Capital adequacy ratio ( CAR ) has been computed as per operating guidelines for Small Finance Banks in accordance with RBI Circular No. RBI/2016-17/81 DBR.NBD.No.26/16.13.218/2016-17 dated October 6, 2016. nThe Bank has followed Basel II standardized approach for credit risk in accordance with the operating guidelines issued by the Reserve Bank of India for Small Finance Banks. Further, the RBI vide its circular No. DBR.NBD.No.4502/16.13.218/2017-18 dated November 8, 2017 has provided an exemption to all Small Finance Banks whereby no separate capital charge is prescribed for market risk and operational risk. nThe Bank has considered the Upfront Consideration (as described in note 3 above) received for share warrants during the quarter ended June 30, 2018 issued and the funds raised from the issuance of share capital as part of Tier I Capital for the purposes of computation of the Capital Adequacy Ratio till the date of conversion. n n6. Previous periods / year figures have been regrouped where necessary to conform to current period presentation. 2019-12-31 Unaudited Standalone 24621152000.00 4535101000.00 144929000.00 1723154000.00 31024336000.00 5229456000.00 36253792000.00 17484346000.00 5551328000.00 4404236000.00 9955564000.00 27439910000.00 8813882000.00 1326275000.00 0.00 7487607000.00 1963000000.00 5524607000.00 0.00 5524607000.00 5524607000.00 3036877000.00 10.00 0.00 0.1928 0.00 18.82 18.53 18.82 18.53 5039950000.00 2681371000.00 0.0188 0.0101 0.0156 Other operating expenses 1680954000.00 Other operating expenses 4404236000.00 Capital and Reserves 0.00 Other banking operations 70894000.00 Retail banking 9548238000.00 Treasury 1802038000.00 Wholesale banking 1307158000.00 Capital and Reserves 0.00 Other banking operations 205410000.00 Retail banking 25776718000.00 Treasury 6219847000.00 Wholesale banking 4051817000.00 12728328000.00 36253792000.00 0.00 0.00 12728328000.00 36253792000.00 Capital and Reserves 0.00 Other banking operations 70894000.00 Retail banking 2152419000.00 Treasury 105864000.00 Wholesale banking 398250000.00 Capital and Reserves 0.00 Other banking operations 205410000.00 Retail banking 4820252000.00 Treasury 1325382000.00 Wholesale banking 1136563000.00 2727427000.00 7487607000.00 0.00 0.00 0.00 0.00 2727427000.00 7487607000.00 Capital and Reserves 0.00 Other banking operations 26796000.00 Retail banking 231657855000.00 Treasury 102931301000.00 Wholesale banking 40063414000.00 374679366000.00 9258697000.00 9258697000.00 383938063000.00 Capital and Reserves 42372564000.00 Other banking operations 691000.00 Retail banking 141256858000.00 Treasury 41811177000.00 Wholesale banking 158021048000.00 383462338000.00 475725000.00 475725000.00 383938063000.00 Business Segments have been identified and reported taking into account the target customer profile, the nature of products and services, the differing risks and returns, and guidelines prescribed by RBI and in compliance with the Accounting Standard 17 – “Segment Reporting”. The methodology adopted in compiling and reporting the above information has been relied upon by the auditors.