CFSL Integrated Report 2021

179 I N T E G R A T E D R E P O R T 2 0 2 1 GROUP COMPANY Sep-21 MUR m Sep-20 MUR m Sep-21 MUR m Sep-20 MUR m Interest income and other income Subsidiaries - - 9.4 199.5 Associates 2.2 2.2 2.2 - Purchase of goods and services from Companies with common shareholders 35.0 36.3 33.9 - Purchase of plant and equipment Companies with common shareholders 14.6 13.1 - - Dividend income Subsidiaries - - - 140.0 Associates 4.7 2.5 - - Financial charges Subsidiaries - - - 6.1 Loans payable to Subsidiaries - - 123.9 110.0 Loans and leases receivable from Companies with common shareholders 84.7 95.7 84.7 - Subsidiaries - - 231.3 7,294.5 Amount owed by Companies with common shareholders - 0.3 - - Subsidiaries - - - 190.2 Amount owed to Companies with common shareholders - 39.3 - - Right-of-use assets Companies with common shareholders 170.1 179.6 170.1 - Lease liabilities Companies with common shareholders 196.7 199.6 196.7 - Remuneration of key management personnel Short term employee benefit 116.2 132.1 101.8 - Post employment benefit 6.9 8.4 5.7 6.8 123.1 140.5 107.5 6.8 36. RELATED PARTY TRANSACTIONS During the year the Group transacted with related parties. Transactions which are not dealt with elsewhere in the financial statements are as follows: The above transactions have been made at arms’ length, on normal commercial terms and in the normal course of business. The Group has given guarantees to related companies as per Note 34. The Group has recorded impairment of loans and intercompany receivables relating to amounts owed by related parties. The impairment assessments of these companies were based on ECL. Explanatory Notes 30 SEPTEMBER 2021 E x p l a n a t o r y N o t e s

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