KFL All PTC v6 Securitisation
KFL All PTC v6 Securitisation
KFL All PTC v6 Securitisation
Accrued interest
Opening 1,573,918
Closing 4,324,312
Impact 2,750,394
Interest OD
Dr Borrowings 2,386,538
Cr Opening retained earnings 2,386,538
(Restating the closing balance of borrowings inline with Ind AS)
Dr Finance cost
Cr Borrowings
(Additional Finance cost to be recognised as per EIR under Ind AS)
TC reversal entries
Dr Opening RE 3,039,735
Cr Prepaid -3,039,735
Dr Loan
Cr Prepaid
(Reversal of transaction cost related to fy 19-20)
Dr Prepaid
Cr Amortisation of Prepaid exps
(Reversal of transaction cost amortised in fy 19-20)
3/31/2021 12/31/2021 3/31/2023
2020-2021 12/31/2021 2022-2023
2,662,331 624,727
6,957,429 2,742,152 -
-6,957,429 -2,742,152 -
2,470,334
-2,470,334
S.No. Name Interest rate Year of receiptDate of receipt
1 Carnegie-SERIES A1 10.85% 2018-2019 9/27/2018
2 Carnegie-SERIES A2 13.18% 2018-2019 9/27/2018
3 Legasov-SERIES A1 11.65% 2019-2020 12.07.2019
4 Legasov-SERIES A2 14.50% 2019-2020 12.07.2019
5 Gudmundson(Mahindra) SERIES A1 11.25% 2018-2019 8/3/2018
6 Gudmundson(Mahindra) SERIES A2 13.50% 2018-2019 8/3/2018
7 Carlsen SERIES A1 10.50% 2020-2021 3/31/2021
8 Carlsen SERIES A2 14.50% 2020-2021 3/31/2021
9 Nakamura SERIES A1 11.50% 2020-2021 3/31/2021
10 Nakamura SERIES A2 14.50% 2020-2021 3/31/2021
11 Credave_Everly_VivritiSERIES A1 12.50% 2020-2021 3/25/2021
12 Banksy SERIES A1 11.50% 2018-2019 3/30/2019
13 Banksy SERIES A2 14.75% 2018-2019 3/30/2019
14 Boromir SERIES A1 12.60% 2019-2020 9/27/2019
15 Boromir SERIES A2 14.50% 2019-2020 9/27/2019
16 Keith SERIES A1 12.06% 2019-2020 11/29/2019
17 Keith SERIES A2 14.50% 2019-2020 11/29/2019
18 Sauron SERIES A1 12.00% 2019-2020 8/16/2019
19 Sauron SERIES A2 15.00% 2019-2020 8/16/2019
20 AZMI SERIES A1 11.65% 2019-2020 1/23/2020
21 AZMI SERIES A2 14.50% 2019-2020 1/23/2020
22 Sussman SERIES A1 11.90% 2019-2020 2/26/2020
23 Sussman SERIES A2 14.50% 2019-2020 2/26/2020
24 Rigsby 11.80% 2018-2019 12/28/2018
Sanction amount Service fee Arranger fee% Transaction costs
172,858,368 100,000 178,888,311 1,073,330
6,029,943 178,888,311
89,616,755 100,000 92,637,544 555,825
3,020,789 92,637,544
141,028,604 150,983,564 905,901
9,954,960 150,983,564
124,872,094 100,000 129,178,028 968,835
4,305,934 129,178,028
82,267,208 100,000 0.75% 85,104,008 638,280
2,836,800 0.75% 85,104,008
141,879,568 500,000 141,879,568 1,135,037
161,485,158 170,984,285 1,025,906
9,499,127 170,984,285
242,102,785 247,365,889 1,944,060
5,263,104 247,365,889
242,110,373 247,612,881 1,565,863
5,502,508 247,612,881
169,412,182 177,246,271 1,063,478
7,834,089 177,246,271
153,246,476 156,670,978 783,355
3,424,502 156,670,978
202,003,870 208,969,521 1,044,848
6,965,651 208,969,521
152,725,875 100,000 0.60% 152,725,875 916,355
2,140,246,723 13,621,073
IGA
Proportion transactiNet amount IRR rate 3/31/2019
1,073,330 1,073,330 171,785,038 11.79% 106,601,396
1,073,330 - 6,029,943 13.18% 6,062,604
555,825 555,825 89,060,930 12.95% -
555,825 - 3,020,789 13.62% -
905,901 905,901 140,122,703 12.12% 80,579,346
905,901 - 9,954,960 12.73% 10,010,190
968,835 968,835 123,903,259 12.24% -
968,835 - 4,305,934 13.80% -
638,280 638,280 81,628,928 12.75% -
638,280 - 2,836,800 10.82% -
1,135,037 1,135,037 140,744,531 13.71% -
1,025,906 1,025,906 160,459,252 12.32% 161,536,037
1,025,906 - 9,499,127 13.46% 9,502,966
1,944,060 1,944,060 240,158,725 12.88% -
1,944,060 - 5,263,104 14.49% -
1,565,863 1,565,863 240,544,510 12.86% -
1,565,863 - 5,502,508 13.37% -
1,063,478 1,063,478 168,348,704 12.69% -
1,063,478 - 7,834,089 14.05% -
783,355 783,355 152,463,121 12.57% -
783,355 - 3,424,502 14.50% -
1,044,848 1,044,848 200,959,022 12.51% -
1,044,848 - 6,965,651 13.80% -
916,355 916,355 151,809,520 12.74% 121,690,528
13,621,073 2,126,625,650 495,983,066
IGAAP POS Ind AS PO
3/31/2020 3/31/2021 3/31/2022 12/31/2021 3/31/2019 3/31/2020
5,365,249 - - - 106,147,932 5,360,685
6,060,426 - - - 6,062,604 6,061,266
24,841,477 - - - - 24,760,203
3,037,590 - - - - 3,036,988
- - - - 80,283,186 0
8,209,285 - - - 10,006,828 8,208,137
- 124,872,094 4,152,849 23,836,750 - -
- 4,305,934 4,329,882 4,329,882 - -
- 82,267,208 18,350,330 30,654,484 - -
- 2,836,800 2,852,577 2,852,577 - -
- 142,171,101 39,742,017 57,643,243 - -
53,509,102 - - - 160,513,433 53,301,057
9,552,869 7,267,993 - - 9,502,629 9,510,971
165,165,963 41,468,128 - - - 164,070,235
5,292,376 5,292,376 - - - 5,292,171
184,955,095 56,093,006 - - - 183,909,621
5,533,111 5,533,111 - - - 5,511,772
107,019,664 28,802,422 - - - 106,501,519
7,879,162 7,879,162 - - - 7,875,751
127,345,277 2,995,739 - - - 126,788,424
3,443,548 3,443,548 - - - 3,443,942
192,243,672 71,505,346 - - - 191,300,085
7,004,391 7,004,391 - 4,500,160 - 6,999,830
16,468,081 - - - 121,079,915 16,435,130
932,926,337 593,738,360 69,427,655 123,817,096 493,596,528 928,367,785
48,171,304
2,011,362,376 -128,884,347
Ind AS POS IGAAP finance cost
3/31/2021 3/31/2022 12/31/2021 2018-2019 2019-2020 2020-2021
- - - 7,707,345 5,426,342 51,945
- - - 402,817 796,924 280,844
- - - - 4,510,712 749,687
- - - - 297,336 224,551
- - - 8,484,442 3,977,172 -
- - - 836,796 1,261,343 166,277
123,903,259 4,149,534 23,774,150 - - -
4,305,934 4,749,883 4,743,135 - - -
81,628,928 18,290,291 30,524,095 - - -
2,836,800 2,914,467 3,055,915 - - -
141,061,614 39,564,584 57,332,698 - - 291,533
0 - - 50,879 12,360,111 3,029,768
7,267,816 - 0 3,839 1,321,032 1,301,621
41,367,753 - -0 - 12,461,981 12,917,410
6,112,190 - 0 - 388,893 763,150
55,976,077 - - - 8,747,671 15,083,380
6,295,525 - 0 - 268,869 797,864
28,759,883 - 0 - 10,550,681 8,806,571
9,056,125 - - - 690,794 1,101,317
2,994,481 - - - 3,092,406 7,403,775
3,977,870 - - - 92,508 -
71,350,843 - -0 - 2,190,663 16,551,550
7,942,863 - 4,501,604 - 94,084 75,776
- - - 4,154,617 7,666,877 422,942
594,837,960 69,668,759 123,931,597 21,640,735 76,196,398 70,019,961
21640735.14983 76196397.65633 70019960.90164
finance cost Ind AS finance cost
12/31/2021 2021-2022 2022-2023 2019-2020 2020-2021 12/31/2021
- - - 5,875,243 56,509 -
- - - 797,763 280,004 -
- - - 4,985,263 830,961 -
- - - 296,734 225,153 -
- - - 4,273,331 - -
- - - 1,263,556 167,425 -
5,706,705 364,800 20,228 - - 6,612,940
53,028 153,952 378,186 - - 466,281
4,969,061 675,914 567,263 - - 5,476,953
34,935 219,769 252,960 - - 238,273
9,036,465 1,472,813 1,918,940 - 317,083 9,835,408
- - - 13,174,669 3,237,814 -
83,940 - - 1,279,470 1,343,342 84,117
1,146,802 - - 13,310,314 13,912,763 1,247,177
510,028 - - 388,688 820,020 453,364
1,790,134 - - 9,268,060 16,011,926 1,907,062
484,145 - - 247,530 783,753 519,594
755,898 - - 11,096,014 9,282,176 798,438
754,471 - - 687,383 1,180,374 678,825
16,183 - - 3,318,908 7,959,369 17,441
561,038 - - 92,902 533,928 26,716
3,033,796 - - 2,291,924 17,340,633 3,188,299
1,681,366 30,223 - 89,522 1,018,809 744,339
- - - 8,244,539 455,893 -
30,617,994 2,917,472 3,137,578 80,981,813 75,757,934 32,295,227
24459377.6827 9624720.243566 3754991.524704 1,677,232
Interest check Ind AS entries
2021-2022 2022-2023 4/1/2019 3/31/2020 3/31/2021 12/31/2021
- - 0 453,465 -448,901 -4,564 -
- - 0 -1 -839 840 -
- - -0 - -474,551 -81,274 -
- - 0 - 601 -601 -
- - 0 296,159 -296,159 - -
- - 0 3,361 -2,213 -1,148 -
424,085 23,542 0 - - - -906,235
160,700 83,266 125,081 - - - -413,253
746,264 627,303 0 - - - -507,891
78,321 191,071 0 - - - -203,338
1,605,925 2,096,374 0 - - -25,549 -798,943
- - 0 1,022,604 -814,558 -208,046 -
- - 0 336 41,561 -41,721 -177
- - -0 - -848,332 -995,352 -100,375
- - 0 - 205 -56,869 56,665
- - -0 - -520,388 -928,546 -116,929
- - 0 - 21,339 14,111 -35,450
- - 0 - -545,333 -475,605 -42,540
- - - - 3,411 -79,057 75,646
- - - - -226,502 -555,594 -1,258
- - 0 - -394 -533,928 534,322
-0 - -0 - -101,261 -789,084 -154,503
28,779 - - - 4,562 -943,033 937,027
- - -0 610,613 -577,662 -32,951 -
3,044,074 3,021,555 125,081 2,386,538 -4,785,415 -5,737,973 -1,677,232
3/31/2022 3/31/2023
- -
- -
- -
- -
- -
- -
-59,285 -3,314
-6,748 294,921
-70,349 -60,039
141,448 61,889
-133,112 -177,433
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
0 -
1,444 -
- -
-126,602 116,023
As per schedule
Name Balance as on Payout Date Principle O/S
Carnegie-SERIES A1 27-Sep-18
Carnegie-SERIES A1 17-Oct-18 172,858,368.00
Carnegie-SERIES A1 17-Nov-18 161,482,415.72
Carnegie-SERIES A1 17-Dec-18 149,837,118.90
Carnegie-SERIES A1 17-Jan-19 139,073,648.87
Carnegie-SERIES A1 16-Feb-19 126,993,767.56
Carnegie-SERIES A1 3/31/2019 16-Mar-19 116,310,051.86
Carnegie-SERIES A1 16-Apr-19 106,128,181.11
Carnegie-SERIES A1 17-May-19 94,581,116.18
Carnegie-SERIES A1 17-Jun-19 84,092,145.47
Carnegie-SERIES A1 17-Jul-19 74,158,927.11
Carnegie-SERIES A1 16-Aug-19 64,483,401.27
Carnegie-SERIES A1 17-Sep-19 55,283,809.11
Carnegie-SERIES A1 17-Oct-19 45,849,922.59
Carnegie-SERIES A1 16-Nov-19 37,679,280.18
Carnegie-SERIES A1 17-Dec-19 30,413,688.69
Carnegie-SERIES A1 17-Jan-20 23,618,787.87
Carnegie-SERIES A1 17-Feb-20 16,774,791.42
Carnegie-SERIES A1 3/31/2020 17-Mar-20 10,811,608.40
Carnegie-SERIES A1 17-Apr-20 5,343,013.12
Carnegie-SERIES A1 16-May-20 1,552,600.35
Carnegie-SERIES A1 17-Jun-20 1,215,243.35
Carnegie-SERIES A2 27-Sep-18
Carnegie-SERIES A2 17-Oct-18 6,029,943.00
Carnegie-SERIES A2 17-Nov-18 6,029,943.00
Carnegie-SERIES A2 17-Dec-18 6,029,943.00
Carnegie-SERIES A2 17-Jan-19 6,029,943.00
Carnegie-SERIES A2 16-Feb-19 6,029,943.00
Carnegie-SERIES A2 3/31/2019 16-Mar-19 6,029,943.00
Carnegie-SERIES A2 16-Apr-19 6,029,943.00
Carnegie-SERIES A2 17-May-19 6,029,943.00
Carnegie-SERIES A2 17-Jun-19 6,029,943.00
Carnegie-SERIES A2 17-Jul-19 6,029,943.00
Carnegie-SERIES A2 16-Aug-19 6,029,943.00
Carnegie-SERIES A2 17-Sep-19 6,029,943.00
Carnegie-SERIES A2 17-Oct-19 6,029,943.00
Carnegie-SERIES A2 16-Nov-19 6,029,943.00
Carnegie-SERIES A2 17-Dec-19 6,029,943.00
Carnegie-SERIES A2 17-Jan-20 6,029,943.00
Carnegie-SERIES A2 17-Feb-20 6,029,943.00
Carnegie-SERIES A2 3/31/2020 17-Mar-20 6,029,943.00
Carnegie-SERIES A2 17-Apr-20 6,029,943.00
Carnegie-SERIES A2 16-May-20 6,029,943.00
Carnegie-SERIES A2 17-Jun-20 6,029,943.00
Carnegie-SERIES A2 17-Jul-20 5,928,689.07
Carnegie-SERIES A2 17-Aug-20 3,176,542.50
Carnegie-SERIES A2 17-Sep-20 717,568.98
Legasov-SERIES A1 12-Jul-19
Legasov-SERIES A1 26-Jul-19 89,616,755.00
Legasov-SERIES A1 16-Aug-19 80,828,290.16
Legasov-SERIES A1 17-Sep-19 71,916,627.97
Legasov-SERIES A1 17-Oct-19 63,805,004.13
Legasov-SERIES A1 16-Nov-19 56,534,942.67
Legasov-SERIES A1 17-Dec-19 49,753,126.24
Legasov-SERIES A1 17-Jan-20 43,313,706.87
Legasov-SERIES A1 17-Feb-20 36,880,004.32
Legasov-SERIES A1 3/31/2020 17-Mar-20 30,832,054.37
Legasov-SERIES A1 17-Apr-20 24,730,966.59
Legasov-SERIES A1 16-May-20 20,655,321.65
Legasov-SERIES A1 17-Jun-20 18,174,457.70
Legasov-SERIES A1 17-Jul-20 13,259,936.13
Legasov-SERIES A1 17-Aug-20 7,806,449.64
Legasov-SERIES A1 17-Sep-20 3,483,656.06
Legasov-SERIES A2 12-Jul-19
Legasov-SERIES A2 26-Jul-19 3,020,789.00
Legasov-SERIES A2 16-Aug-19 3,020,789.00
Legasov-SERIES A2 17-Sep-19 3,020,789.00
Legasov-SERIES A2 17-Oct-19 3,020,789.00
Legasov-SERIES A2 16-Nov-19 3,020,789.00
Legasov-SERIES A2 17-Dec-19 3,020,789.00
Legasov-SERIES A2 17-Jan-20 3,020,789.00
Legasov-SERIES A2 17-Feb-20 3,020,789.00
Legasov-SERIES A2 3/31/2020 17-Mar-20 3,020,789.00
Legasov-SERIES A2 17-Apr-20 3,020,789.00
Legasov-SERIES A2 16-May-20 3,020,789.00
Legasov-SERIES A2 17-Jun-20 3,020,789.00
Legasov-SERIES A2 17-Jul-20 3,020,789.00
Legasov-SERIES A2 17-Aug-20 3,020,789.00
Legasov-SERIES A2 17-Sep-20 3,020,789.00
Legasov-SERIES A2 17-Oct-20 2,455,461.05
Rigsby 28-Dec-18
Rigsby 17-Jan-19 152,725,875.11
Rigsby 16-Feb-19 142,421,152.10
Rigsby 3/31/2019 16-Mar-19 132,408,785.06
Rigsby 16-Apr-19 121,103,260.35
Rigsby 17-May-19 110,437,578.09
Rigsby 17-Jun-19 100,431,786.51
Rigsby 17-Jul-19 91,178,171.86
Rigsby 16-Aug-19 82,229,460.10
Rigsby 17-Sep-19 71,319,957.39
Rigsby 17-Oct-19 62,796,911.50
Rigsby 16-Nov-19 53,698,259.27
Rigsby 17-Dec-19 44,092,255.50
Rigsby 17-Jan-20 35,845,995.46
Rigsby 17-Feb-20 28,700,221.20
Rigsby 3/31/2020 17-Mar-20 22,900,234.50
Rigsby 17-Apr-20 16,393,881.38
Rigsby 16-May-20 11,959,876.51
Rigsby 17-Jun-20 10,357,612.45
Rigsby 17-Jul-20 7,771,631.08
Rigsby 17-Aug-20 3,757,372.86
Rigsby 17-Sep-20 53,200.54
204,218,813.31
Principle Interest Interest OD TDS Prepayment
Entries
Particulars 4/1/2019 3/31/2020
Dr Opening RE 3,039,735
Cr Prepaid -3,039,735
Dr Loan 6,957,429
Cr Prepaid -6,957,429
(Reversal of transaction cost related to fy 19-20)
Dr Prepaid 2,470,334
Cr Amortisation of Prepaid exps -2,470,334
(Reversal of transaction cost amortised in fy 19-20)
expenses(Amortised amount)
3/31/2020 Unamortised amount(march-19)
321,768 321,768
525,186 876,744
513,608 815,317
239,313 1,025,906
- 1,599,875 - 3,039,735
164,874
156,615
324,112
123,929
77,493
23,436
- 870,459 - -
- - - -
Un Amortised
3,039,735 7,526,830
7,526,830
10,268,982
3/31/2021
2,742,152
-2,742,152
Pending
Pending
Accured interest
Unamortised amount(march-20) Mar-19 Mar-20
- 874,020 39,882
351,558 - 52,719
301,709 864,941 74,199
1,439,860
390,951 - 126,289
906,863 - 532,574
1,619,948 - 781,239
1,441,934 - 882,220
705,862 - 585,556
1,021,412 - 912,227
6,086,970 2,784,439 4,272,319
Mar-21
1,135,037
638,280
968,835
2,742,152
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