CFSL Integrated Report 2022

CIM FINANCE. INTEGRATED REPORT 2022 | 143 EXPLANATORY NOTES 30 SEPTEMBER 2022 5. NET INTEREST INCOME (a) Interest income GROUP COMPANY Sep-22 MUR m Sep-21 MUR m Sep-22 MUR m Sep-21 MUR m Restated* Restated* Credit facilities 1,142.5 903.3 1,114.5 883.5 Corporate credit facilities 14.3 9.9 26.2 19.5 Credit cards 69.9 65.7 69.9 65.7 Factoring 8.4 8.0 8.4 8.0 Placements with financial institutions 13.2 12.1 13.2 11.6 Finance leases 189.1 175.2 153.4 175.2 Other credit agreements 1,064.9 995.6 1,064.9 995.6 Debt at FVTPL - 2.5 - 0.5 2,502.3 2,172.3 2,450.5 2,159.6 Analysed as follows: Recognised in the Cash Flow as received 2,252.3 1,939.3 2,185.5 1,938.5 Accrued 250.0 233.0 265.0 221.1 2,502.3 2,172.3 2,450.5 2,159.6 GROUP COMPANY (b) Interest expense Sep-22 MUR m Sep-21 MUR m Sep-22 MUR m Sep-21 MUR m Restated* Restated* Bank overdrafts 4.8 1.1 0.4 0.4 Bank loans 222.8 193.0 210.6 193.0 Other loans 4.0 0.1 4.0 0.4 Bond 182.1 190.6 182.1 190.6 Amortisation of deferred consideration 2.9 - - - Leases (note 23) 10.9 11.3 10.6 11.1 427.5 396.1 407.7 395.5 Analysed as follows: Recognised in the Cash Flow as paid 407.7 428.7 394.7 428.6 Accrued 19.8 (32.6) 13.0 (33.1) 427.5 396.1 407.7 395.5 Net interest income 2,074.8 1,776.2 2,042.8 1,764.1 GROUP COMPANY Sep-22 MUR m Sep-21 MUR m Sep-22 MUR m Sep-21 MUR m Restated* Restated* Income for services provided over time Income relating to merchant and agency activities 264.4 236.8 264.4 236.8 Income for services provided at a point in time Income relating to factoring activities 10.5 10.3 10.5 10.3 Others 28.4 25.3 9.2 25.3 Other income provided at a point in time Other fees 93.5 77.6 86.5 63.6 396.8 350.0 370.6 336.0 Other fees include late payment fees and fees related to other credit agreements. *Refer toNote 39, Restatements and reclassifications. 6. LENDINGANDAGENCYRELATED INCOME

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