CFSL Integrated Report 2022

| CIM FINANCE. INTEGRATED REPORT 2022 100 GROUP COMPANY Notes Sep-22 MUR m Sep-21 MUR m 1 Oct-20 MUR m Sep-22 MUR m Sep-21 MUR m Restated* Restated* Restated* ASSETS Cash and bank balances 13 681.8 341.8 460.7 593.3 280.7 Deposits with banks 14 482.9 426.1 510.2 482.9 426.1 Non-current assets classified as held for sale 35 - 14.4 - - - Net investment in leases and other credit agreements 15 8,909.9 7,787.0 8,242.9 7,951.5 7,787.0 Loans and advances 16 7,079.8 6,338.3 5,036.9 8,114.4 6,502.3 Other assets 18 431.5 374.1 360.1 408.5 393.1 Investment securities 17 120.4 128.5 28.9 120.4 120.4 Inventories 19 3.0 3.0 2.0 3.0 3.0 Investment in subsidiaries 20 - - - 236.2 154.8 Investment in associates 21 12.5 - 24.9 15.0 - Equipment 22 417.6 441.0 556.3 409.7 438.8 Right-of-use assets 23(a) 176.9 192.4 189.3 175.7 190.4 Deferred tax assets 26 342.1 275.8 188.8 350.9 275.8 Intangible assets 24 126.1 97.9 109.8 83.5 96.6 Total assets 18,784.5 16,420.3 15,710.8 18,945.0 16,669.0 LIABILITIES Bank overdrafts 13 72.7 24.5 - 5.3 1.7 Other borrowed funds 27 11,735.1 9,807.2 9,836.6 11,863.5 9,929.8 Other liabilities 28 1,402.9 1,370.6 1,179.4 1,339.7 1,356.4 Lease liabilities 23(b) 209.4 219.8 209.3 207.7 217.8 Income tax liabilities 11(b) 210.0 264.6 114.8 209.4 264.6 Deferred tax liabilities 26 29.9 33.2 16.4 29.7 33.1 Post employment benefit liabilities 25 155.3 119.5 158.9 151.2 118.2 Total liabilities 13,815.3 11,839.4 11,515.4 13,806.5 11,921.6 EQUITY Stated capital 30 680.5 680.5 680.5 680.5 680.5 Retained earnings 30 3,786.6 3,396.2 3,049.6 3,384.7 2,975.6 Other reserves 30 502.1 504.2 465.3 1,073.3 1,091.3 Total equity 4,969.2 4,580.9 4,195.4 5,138.5 4,747.4 Total equity and liabilities 18,784.5 16,420.3 15,710.8 18,945.0 16,669.0 These financial statements have been approved for issue by the Board of Directors on 23 December 2022. Aisha Timol Mark van Beuningen Independent Director and Chairperson Executive Director and Group Chief Executive Officer *Refer to Note 39 Restatement and reclassifications. The notes on pages 104 to 213 form an integral part of these financial statements. Independent auditor’s report on pages 94 to 97. CONSOLIDATED AND SEPARATE STATEMENTS OF FINANCIAL POSITION 30 SEPTEMBER 2022

RkJQdWJsaXNoZXIy MzQ3MjQ5