Loan annexure of 3cd report

Hi I am a CA FINAL Student.

I have a Doubt regarding the loan Annexure of 3CD Report.

Consider the following Example.

Suppose there is one person from whome we had taken a loan of Rs.2,00,000 last year and paid Rs.50,000 in the same Year. So,The Closing Balance is Rs.1,50,000.

Now in The Current Year,his Opening Balance would be Rs.1,50,000.and suppose on That loan,interest is Charged in The Current year Rs.1250 and no acceptance or repayment  of deposite is made in The current year.

So in The Next Year,In The Loan Annexure,would this be reported or not.

I Have Two Doubts:

I) As the opening Balance Is Rs.150000 which is more than Rs.20,000 and interest is also Charged on it i.e.,rs.1250, thus it should be reported.

II) Though The Opening Balance is Rs.150000 and interest is also Charged on it , The transaction during the year is less Than rs.20000( Interest Charged Rs.1250 ) so This Should not be reported.

Plz Friends tell me which of the above is the right treatment???????????????????

Thank You in Advance.