MAHINDRA & MAHINDRA LTD. | Integrated Annual Report 2022-23

339 COMPANY OVERVIEW BOARD’S REPORT MANAGEMENT DISCUSSION AND ANALYSIS CORPORATE GOVERNANCE BUSINESS RESPONSIBILITY AND SUSTAINABILITY REPORT STANDALONE ACCOUNTS CONSOLIDATED ACCOUNTS Rupees crores Particulars 2022 Not Due Outstanding for following periods from due date of payments Total Less than 6 months 6 months - 1 year 1-2 years 2-3 years More than 3 years Undisputed trade receivables — considered good.................. 2,852.33 2,795.86 333.77 263.15 117.92 310.18 6,673.21 Undisputed trade receivables — credit impaired ................... 10.46 21.79 57.68 89.84 28.92 103.21 311.90 Disputed trade receivables — considered good ..................... — 0.17 0.07 0.13 0.06 0.04 0.47 Disputed trade receivables — credit impaired.......................... — 4.32 19.03 23.23 13.08 47.59 107.25 2,862.79 2,822.14 410.55 376.35 159.98 461.02 7,092.83 Less: Loss allowance ................................................................................ (409.45) Total Trade Receivables .................................................................... 6,683.38 11. Loans Rupees crores Particulars Non Current Current 2023 2022 2023 2022 a) Loans to related parties — Unsecured, considered good..................................................................................................... 150.34 0.81 592.56 100.89 — Credit impaired.................................................................................................................................... 6.00 11.00 — — 156.34 11.81 592.56 100.89 Less: Loss allowance ......................................................................................................................... 6.00 11.00 — — Total (a) ...................................................................................................................................................... 150.34 0.81 592.56 100.89 b) Other Loans — Secured, considered good........................................................................................................... — — 0.06 0.06 — Unsecured, considered good..................................................................................................... 48.18 155.55 211.39 114.99 — Credit impaired.................................................................................................................................... 0.07 247.98 7.80 9.96 48.25 403.53 219.25 125.01 Less: Loss allowance ........................................................................................................................... 0.07 186.44 7.80 9.96 Total (b) ...................................................................................................................................................... 48.18 217.09 211.45 115.05 c) Financial Services receivable # — Secured, considered good........................................................................................................... 50,133.14 33,547.87 24,875.47 18,833.56 — Unsecured, considered good..................................................................................................... 340.54 144.21 4,201.66 3,056.21 — Significant increase in credit risk........................................................................................... 2,933.05 6,047.13 3,119.61 5,260.93 — Credit impaired.................................................................................................................................... 1,382.24 1,669.47 3,118.61 4,179.81 54,788.97 41,408.68 35,315.35 31,330.51 Less: Loss allowance............................................................................................................................. 2,214.74 2,777.18 1,434.55 2,304.19 Total (c) ...................................................................................................................................................... 52,574.23 38,631.50 33,880.80 29,026.32 Total (a)+(b)+(c) ..................................................................................................................................... 52,772.75 38,849.40 34,684.81 29,242.26 # Refer Note 36 for disclosures related to credit risk, impairment of financial services receivables under expected credit loss model and related disclosures. 10. Trade Receivables (contd.)