| CIM FINANCE. INTEGRATED REPORT 2022 6 Our Integrated Report complies with the International Financial Reporting Standards, the National Code of Corporate Governance 2016, the Mauritian Companies Act 2001and the Mauritian Financial Reporting Act 2004. In preparing this report, we have also been guided by the principles and requirements contained in the IIRC’s International <IR> Framework. Our discussions about value creation are centred on the six <IR> capitals that are relevant to our Group, namely: 1. Financial 2. Human 3. Intellectual 4. Social & Natural (combined for the purpose of this report) 5. Manufactured 6. Relationship Capital Reporting Principles
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