CFSL Integrated Report 2022

CIM FINANCE. INTEGRATED REPORT 2022 | 133 EXPLANATORY NOTES 30 SEPTEMBER 2022 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 Equivalent in MUR m GROUP COMPANY EURO USD MUR / OTHERS KES Total EURO USD MUR / OTHERS Total 30 September 2022 Financial assets Cash and bank balances 2.9 137.1 541.8 - 681.8 2.9 137.1 453.3 593.3 Deposits with banks - 130.0 352.9 - 482.9 - 130.0 352.9 482.9 Net investment in leases and other credit agreements 1.5 0.4 8,908.0 - 8,909.9 1.5 0.4 7,949.6 7,951.5 Loans and advances - - 7,018.0 61.8 7,079.8 - - 8,114.4 8,114.4 Investment securities - - 120.4 - 120.4 - - 120.4 120.4 Other assets - 0.3 423.6 7.6 431.5 - - 408.5 408.5 4.4 267.8 17,364.7 69.4 17,706.3 4.4 267.5 17,399.1 17,671.0 Financial liabilities Bank overdrafts - - 5.3 67.4 72.7 - - 5.3 5.3 Other borrowed funds 1.7 4.5 11,728.9 - 11,735.1 1.7 131.2 11,730.6 11,863.5 Other liabilities - 0.2 1,396.5 6.2 1,402.9 - - 1,339.7 1,339.7 Lease liabilities - - 207.7 1.7 209.4 - - 207.7 207.7 1.7 4.7 13,338.4 75.3 13,420.1 1.7 131.2 13,283.3 13,416.2 Net exposure 2.7 263.1 4,026.3 (5.9) 4,286.2 2.7 136.3 4,115.8 4,254.8 30 September 2021 - restated Financial assets Cash and bank balances 68.6 11.6 260.6 1.0 341.8 25.0 4.8 250.9 280.7 Deposits with banks - 102.1 324.0 - 426.1 - 102.1 324.0 426.1 Net investment in leases and other credit agreements 4.4 0.9 7,781.7 - 7,787.0 4.4 0.9 7,781.7 7,787.0 Loans and advances - 7.9 6,290.5 39.9 6,338.3 - 7.9 6,494.4 6,502.3 Investment securities - - 128.5 - 128.5 - - 120.4 120.4 Other assets 0.3 4.1 306.8 14.4 325.6 0.3 4.1 340.9 345.3 73.3 126.6 15,092.1 55.3 15,347.3 29.7 119.8 15,312.3 15,461.8 Financial liabilities Bank overdrafts 1.7 - - 22.8 24.5 1.7 - - 1.7 Other borrowed funds 1.8 0.4 9,805.0 - 9,807.2 1.8 124.9 9,803.1 9,929.8 Other liabilities 0.4 9.0 1,330.7 30.5 1,370.6 0.4 9.0 1,347.0 1,356.4 Lease liabilities - - 217.8 2.0 219.8 - - 217.8 217.8 3.9 9.4 11,353.5 55.3 11,422.1 3.9 133.9 11,367.9 11,505.7 Net exposure 69.4 117.2 3,738.6 - 3,925.2 25.8 (14.1) 3,944.4 3,956.1

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