CFSL Integrated Report 2022

| CIM FINANCE. INTEGRATED REPORT 2022 102 Notes Stated capital MUR m Capital reserves MUR m Other reserves MUR m Actuarial reserves MUR m Amalgamation reserves MUR m Retained earnings MUR m Total equity MUR m COMPANY At 1 October 2021 As previously stated 680.5 519.2 (0.5) (14.8) 587.4 2,982.2 4,754.0 Effect of prior year adjustment 39 - - - - - (6.6) (6.6) As restated* 680.5 519.2 (0.5) (14.8) 587.4 2,975.6 4,747.4 Profit for the year - - - - - 620.0 620.0 Other comprehensive loss 12 - - - (18.0) - - (18.0) Dividends 29 - - - - - (210.9) (210.9) At 30 September 2022 680.5 519.2 (0.5) (32.8) 587.4 3,384.7 5,138.5 At 1 October 2020 680.5 - - (14.2) - 2,434.3 3,100.6 Profit for the year - restated 39 - - - - - 454.5 454.5 Other comprehensive income 12 - - - 31.8 - - 31.8 Amalgamation adjustment - restated - 519.2 (0.5) (32.4) 587.4 154.8 1,228.5 Dividends 29 - - - - - (68.0) (68.0) At 30 September 2021 680.5 519.2 (0.5) (14.8) 587.4 2,975.6 4,747.4 *Refer to Note 39 Restatement and reclassifications. **Refer to Note 30 for description of reserves. The notes on pages 104 to 213 form an integral part of these financial statements. Independent auditor’s report on pages 94 to 97. SEPARATE STATEMENTS OF CHANGES IN EQUITY 30 SEPTEMBER 2022

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