CFSL Integrated Report 2022

CIM FINANCE. INTEGRATED REPORT 2022 | 179 GROUP COMPANY Sep-22 MUR m Sep-21 MUR m Sep-22 MUR m Sep-21 MUR m Amount recognised in the Statements of financial position: Pension benefits (a) 50.8 33.5 50.8 33.5 Unfunded pension schemes (b) 23.6 24.4 23.6 24.4 Other retirement benefits (c) 71.3 50.3 67.2 49.0 Other long term employee benefit plan (e) 9.6 11.3 9.6 11.3 155.3 119.5 151.2 118.2 Amount charged / (credited) to profit or loss: Pension benefits (a) 4.5 4.9 4.5 4.9 Unfunded pension schemes (b) 1.0 1.2 1.0 1.2 Other retirement benefits (c) 15.4 6.5 14.2 6.2 Other long term employee benefit plan (e) (1.7) 11.3 (1.7) 11.3 Total included in employee benefit expense 19.2 23.9 18.0 23.6 Amount charged / (credited) to other comprehensive income: Pension benefits (a) 14.6 (21.2) 14.6 (21.2) Unfunded pension schemes (b) 1.7 (17.6) 1.7 (17.6) Other retirement benefits (c) 5.7 (17.6) 4.6 (16.5) 22.0 (56.4) 20.9 (55.3) 25. POST EMPLOYMENT BENEFIT LIABILITIES EXPLANATORY NOTES 30 SEPTEMBER 2022

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