CFSL Integrated Report 2022

| CIM FINANCE. INTEGRATED REPORT 2022 178 24. INTANGIBLE ASSETS (b) COMPANY Sep-22 MUR m Sep-21 MUR m Software Cost At 1 October 249.1 0.3 Amalgamation adjustment - 240.3 Additions 22.6 25.5 Scrapped assets - (16.9) Disposal - (0.1) At 30 September 271.7 249.1 Amortisation At 1 October 152.5 0.3 Amalgamation adjustment - 136.3 Charge for the year 35.7 32.8 Scrapped assets - (16.9) At 30 September 188.2 152.5 Carrying value At 30 September 83.5 96.6 (a) GROUP Customer portfolio Goodwill on acquisition Software TOTAL MUR m MUR m MUR m MUR m Cost At 1 October 2020 - - 269.7 269.7 Additions - - 25.5 25.5 Disposal - - (0.1) (0.1) Scrapped assets - - (0.3) (0.3) Forex adjustment - - 1.3 1.3 At 30 September 2021 - - 296.1 296.1 Effect of acquisition of subsidiary (note 36) 31.0 12.8 - 43.8 Additions - - 22.6 22.6 Forex adjustment - - (1.4) (1.4) At 30 September 2022 31.0 12.8 317.3 361.1 Amortisation/Impairment At 1 October 2020 - - 159.9 159.9 Charge for the year - - 37.5 37.5 Scrapped assets - - (0.1) (0.1) Forex adjustments - - 0.9 0.9 At 30 September 2021 - - 198.2 198.2 Charge for the year 1.8 - 36.4 38.2 Forex adjustments - - (1.4) (1.4) At 30 September 2022 1.8 - 233.2 235 .0 Carrying value At 30 September 2022 29.2 12.8 84.1 126.1 At 30 September 2021 - - 97.9 97.9 EXPLANATORY NOTES 30 SEPTEMBER 2022

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