Integrated Report 2020

INTEGRATED REPORT 2020 CIM FINANCIAL SERVICES LTD Explanatory Notes 30 SEPTEMBER 2020 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 GROUP COMPANY EURO USD MUR & others Total USD MUR & others Total 30 September 2020 Financial assets Cash and bank balances 56.2 153.1 251.4 460.7 5.1 13.0 18.1 Deposits with banks - - 510.2 510.2 - - - Net investment in leases and other credit agreements 4.4 0.9 8,368.8 8,374.1 - - - Loans and advances 0.1 1.7 5,101.4 5,103.2 - 7,294.4 7,294.4 Investments in financial assets - - 28.9 28.9 - 20.8 20.8 Other assets - 0.2 313.0 313.2 - 190.2 190.2 60.7 155.9 14,573.7 14,790.3 5.1 7,518.4 7,523.5 Financial liabilities Other borrowed funds 4.8 0.6 9,831.2 9,836.6 - 5,487.2 5,487.2 Other liabilities 3.0 3.8 1,172.8 1,179.6 - 5.9 5.9 7.8 4.4 11,004.0 11,016.2 - 5,493.1 5,493.1 Net exposure 52.9 151.5 3,569.7 3,774.1 5.1 2,025.3 2,030.4 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 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 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 99