Integrated Report 2020

INTEGRATED REPORT 2020 CIM FINANCIAL SERVICES LTD Explanatory Notes 30 SEPTEMBER 2020 42. CLASSIFICATION OF FINANCIAL INSTRUMENTS Categories of financial instruments The table below shows the financial assets and liabilities of the Group and the Company classified according to the categories under IFRS 9 and IAS 39 respectively. Categories under IFRS 9 30 September 2020 Group Company Financial assets Assets at fair value through profit or loss Assets at amortised costs Total Assets at fair value through profit or loss Assets at amortised costs Total MUR m MUR m MUR m MUR m MUR m MUR m Cash and bank balances - 460.7 460.7 - 18.1 18.1 Deposits with banks - 510.2 510.2 - - - Loans and advances - 5,103.2 5,103.2 - 7,294.4 7,294.4 Investments in financial assets 0.8 28.1 28.9 0.8 20.0 20.8 Other assets - 313.2 313.2 - 192.0 192.0 0.8 6,415.4 6,416.2 0.8 7,524.5 7,525.3 Group Company Financial liabilties Liabilities at fair value through profit or loss Liabilities at amortised cost Total Liabilities at fair value through profit or loss Liabilities at amortised cost Total MUR m MUR m MUR m MUR m MUR m MUR m Other borrowed funds - 9,836.6 9,836.6 - 5,487.2 5,487.2 Other liabilities - 1,372.0 1,372.0 - 5.9 5.9 - 11,208.6 11,208.6 - 5,493.1 5,493.1 Categories under IFRS 9 30 September 2019 Group Company Financial assets Assets at fair value through profit or loss Assets at amortised costs Total Assets at fair value through profit or loss Assets at amortised costs Total MUR m MUR m MUR m MUR m MUR m MUR m Cash and bank balances - 444.5 444.5 - 12.6 12.6 Deposits with banks - 507.0 507.0 - - - Loans and advances - 3,708.7 3,708.7 - 2,991.9 2,991.9 Investments in financial assets 0.8 8.1 8.9 0.8 - 0.8 Other assets - 376.6 376.6 - 200.4 200.4 0.8 5,044.7 5,045.7 0.8 3,204.9 3,205.7 Group Company Financial liabilties Liabilities at fair value through profit or loss Liabilities at amortised cost Total Liabilities at fair value through profit or loss Liabilities at amortised cost Total MUR m MUR m MUR m MUR m MUR m MUR m Other borrowed funds - 9,094.8 9,094.8 - 1,203.3 1,203.3 Other liabilities - 1,256.5 1,256.5 - 3.8 3.8 - 10,351.3 10,351.3 - 1,207.1 1,207.1 152