CFSL Integrated Report 2022

| CIM FINANCE. INTEGRATED REPORT 2022 158 EXPLANATORY NOTES 30 SEPTEMBER 2022 16. LOANS AND ADVANCES (CONT’D) (a) Credit facilities (Cont’d) (iii) Gross carrying amount - Credit facilities (cont’d) (iv) Expected credit loss - Credit facilities GROUP 2021 Stage 1 Stage 2 Stage 3 TOTAL MUR m MUR m MUR m MUR m At 1 October 2020 As previously stated 3,320.2 849.7 585.6 4,755.5 Effect of prior year adjustment (note 39) (46.8) (11.9) (7.6) (66.3) As restated 3,273.4 837.8 578.0 4,689.2 New assets originated 3,054.4 354.6 284.4 3,693.4 Assets derecognised or repaid (excluding write offs) (1,402.5) (282.1) (255.4) (1,940.0) Transfers to Stage 1 317.6 (279.7) (37.9) - Transfers to Stage 2 (238.1) 251.3 (13.2) - Transfers to Stage 3 (203.7) (241.6) 445.3 - Amounts written off - - (58.8) (58.8) Transfer to Corporate credit facilities (42.9) (0.3) (27.3) (70.5) At 30 September 2021 4,758.2 640.0 915.1 6,313.3 COMPANY 2021 Stage 1 Stage 2 Stage 3 TOTAL MUR m MUR m MUR m MUR m At 1 October 2020 - - - - Amalgamation adjustment 3,317.1 846.2 536.4 4,699.7 Effect of prior year adjustment (note 39) (46.8) (11.9) (7.6) (66.3) As restated 3,270.3 834.3 528.8 4,633.4 New assets originated 3,020.6 351.1 280.2 3,651.9 Assets derecognised or repaid (excluding write offs) (1,381.0) (281.8) (248.3) (1,911.1) Transfers to Stage 1 317.4 (279.5) (37.9) - Transfers to Stage 2 (238.1) 251.3 (13.2) - Transfers to Stage 3 (201.5) (241.0) 442.5 - Amounts written off - - (39.5) (39.5) Transfer to Corporate credit facilities (42.9) (0.3) (27.3) (70.5) At 30 September 2021 4,744.8 634.1 885.3 6,264.2 GROUP 2022 Stage 1 Stage 2 Stage 3 TOTAL MUR m MUR m MUR m MUR m At 1 October 2021 50.4 39.3 386.2 475.9 New assets originated 33.1 9.1 189.4 231.6 Assets derecognised or repaid (excluding write offs) (8.7) (0.1) (4.3) (13.1) Transfers to Stage 1 13.7 (3.7) (10.0) - Transfers to Stage 2 (1.8) 3.3 (1.5) - Transfers to Stage 3 (2.4) (3.9) 6.3 - Impact of impairment losses and year end ECL of exposures transferred between stages (3.1) 1.4 120.0 118.3 Changes to estimates and assumptions used for ECL calculations 8.9 (13.9) 27.8 22.8 Transfer from Credit facilities - - - - Amounts written off (0.2) (1.0) (52.9) (54.1) At 30 September 2022 89.9 30.5 661.0 781.4

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