CFSL Integrated Report 2022

| CIM FINANCE. INTEGRATED REPORT 2022 146 EXPLANATORY NOTES 30 SEPTEMBER 2022 12. OTHER COMPREHENSIVE INCOME GROUP Other Reserves MUR m Actuarial Reserves MUR m Total MUR m Year ended 30 September 2022 Items that will not be reclassified to profit or loss Remeasurement of post employment benefit (note 25) - (22.0) (22.0) Deferred tax on remeasurement of post employment benefit (note 26) - 2.9 2.9 - (19.1) (19.1) Items that may be reclassified subsequently to profit or loss Exchange difference on translation of foreign entities 17.0 - 17.0 17.0 - 17.0 Other comprehensive income/(loss) for the year, net of tax 17.0 (19.1) (2.1) GROUP Other Reserves MUR m Actuarial Reserves MUR m Total MUR m Year ended 30 September 2021 Items that will not be reclassified to profit or loss Remeasurement of post employment benefit (note 25) - 56.4 56.4 Deferred tax on remeasurement of post employment benefit (note 26) - (23.5) (23.5) - 32.9 32.9 Items that may be reclassified subsequently to profit or loss Exchange difference on translation of foreign entities 1.6 - 1.6 Movement in reserves of associates (note 21 (a)) 4.4 - 4.4 6.0 - 6.0 Other comprehensive income for the year, net of tax 6.0 32.9 38.9 COMPANY Actuarial Reserves MUR m Year ended 30 September 2022 Items that will not be reclassified to profit or loss Remeasurement of post employment benefit (note 25) (20.9) Deferred tax on remeasurement of defined benefit obligations (note 26) 2.9 Other comprehensive income for the year, net of tax (18.0) Year ended 30 September 2021 Items that will not be reclassified to profit or loss Remeasurement of post employment benefit (note 25) 55.3 Deferred tax on remeasurement of defined benefit obligations (note 26) (23.5) Other comprehensive loss for the year, net of tax 31.8 Other reserves Other reserves includes all foreign currency differences arising from the translation of the financial statements. Actuarial reserve The actuarial reserve represents the cumulative remeasurement of defined benefit obligation recognised.

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