Annual Report 2019

Explanatory Notes 30 SEPTEMBER 2019 4 FINANCIAL RISK MANAGEMENT (CONT’D) 4.1 Financial risk factors (cont’d) (a) Foreign exchange risk (Cont’d) The currency profile of the Group’s and the Company’s financial assets and financial liabilities is set out below: Equivalent in MUR m Equivalent in MUR m GROUP COMPANY EURO USD MUR & others Total EURO USD MUR Total 30 September 2019 Financial assets Cash and bank balances 38.3 28.5 377.7 444.5 - 5.0 7.6 12.6 Deposits with banks - - 507.0 507.0 - - - - Net investment in leases and other credit agreements 32.0 8.7 8,728.4 8,769.1 - - - - Loans and advances 1.1 4.2 3,703.4 3,708.7 - - 2,991.9 2,991.9 Investments in financial assets - - 8.9 8.9 - - 0.8 0.8 Other assets - 3.6 393.0 396.6 - - 200.4 200.4 71.4 45.0 13,718.4 13,834.8 - 5.0 3,200.7 3,205.7 Financial liabilities Deposits from customers - - - - - - - - Other borrowed funds 8.7 0.8 9,085.3 9,094.8 - - 1,203.3 1,203.3 Other liabilities 7.8 15.7 1,233.0 1,256.5 - - 3.8 3.8 16.5 16.5 10,318.3 10,351.3 - - 1,207.1 1,207.1 Net exposure 54.9 28.5 3,400.1 3,483.5 - 5.0 1,993.6 1,998.6 30 September 2018 Financial assets Cash and bank balances 7.5 140.6 378.0 526.1 - 104.8 3.1 107.9 Deposits with banks 32.0 524.5 469.5 1,026.0 - 524.5 - 524.5 Net investment in leases and other credit agreements 35.2 8.9 7,593.6 7,637.7 - - - - Loans and advances - 2.0 2,863.6 2,865.6 - - 1,105.5 1,105.5 Investments in financial assets - 1,589.7 9.2 1,598.9 - 1,589.7 1.2 1,590.9 Other assets - 167.9 437.6 605.5 - - 373.0 373.0 74.7 2,433.6 11,751.5 14,259.8 - 2,219.0 1,482.8 3,701.8 Financial liabilities Deposits from customers - - 3,426.6 3,426.6 - - - - Other borrowed funds 30.2 9.5 5,910.1 5,949.8 - - 1,396.9 1,396.9 Other liabilities 54.0 50.1 1,116.5 1,220.6 - 20.0 111.1 131.1 84.2 59.6 10,453.2 10,597.0 - 20.0 1,508.0 1,528.0 Net exposure (9.5) 2,374.0 1,298.3 3,662.8 - 2,199.0 (25.2) 2,173.8 Other assets and other liabilities includes foreign currency derivatives MUR and others consists of financial assets and liabilities denominated in the functional currency of the respective entities of the Group CIM FINANCIAL SERVICES LTD / ANNUAL REPORT 2019 98