CFSL Integrated Report 2022

| CIM FINANCE. INTEGRATED REPORT 2022 144 EXPLANATORY NOTES 30 SEPTEMBER 2022 7. OTHER INCOME GROUP COMPANY Sep-22 MUR m Sep-21 MUR m Sep-22 MUR m Sep-21 MUR m Operating lease income 90.7 112.7 89.1 112.7 Leasing residual value 6.5 6.9 6.5 6.9 Others* 3.3 8.0 3.2 3.1 Profit on disposal of property, plant and equipment 0.6 2.3 0.9 2.3 101.1 129.9 99.7 125.0 *Main components of others includemanagement fees, secretarial fees and administration fees. GROUP COMPANY Sep-22 MUR m Sep-21 MUR m Sep-22 MUR m Sep-21 MUR m Wages, salaries and related expenses 588.6 551.7 537.0 524.2 Pension and other retirement benefit costs 56.9 54.3 54.8 46.2 645.5 606.0 591.8 570.4 8. EMPLOYEE BENEFIT EXPENSES GROUP COMPANY Sep-22 MUR m Sep-21 MUR m Sep-22 MUR m Sep-21 MUR m Administration 349.4 323.5 346.2 310.0 Professional fees 67.3 31.6 32.2 29.1 Advertising and marketing 32.9 35.8 30.7 33.6 449.6 390.9 409.1 372.7 9. OTHER OPERATING EXPENSES GROUP COMPANY Sep-22 MUR m Sep-21 MUR m Sep-22 MUR m Sep-21 MUR m Provision for credit impairment - Finance leases (59.9) 56.1 (56.0) 56.1 - Other credit agreements 288.4 197.2 288.4 197.2 Loans and advances - Credit facilities 359.6 305.7 349.5 300.4 - Corporate credit facilities 8.9 29.7 8.9 29.7 - Factoring receivables (4.2) 1.3 (4.2) 1.3 - Card receivables (10.7) (3.6) (10.7) (3.6) Others 0.4 (1.9) 51.9 (1.9) Bad debts written off 24.9 7.3 17.8 11.2 Bad debts recovered - Finance leases 1.5 (0.3) (0.5) (0.3) - Other credit agreements (12.9) (18.9) (12.9) (18.9) - Credit facilities (16.2) (22.3) (14.4) (26.1) - Factoring receivables 5.5 (2.9) 5.5 (2.9) - Card receivables (24.6) (7.4) (24.6) (7.4) 560.7 540.0 598.7 534.8 10.NET IMPAIRMENT LOSSES ON FINANCIAL ASSETS

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