| CIM FINANCE. INTEGRATED REPORT 2022 186 25. POST-EMPLOYMENT BENEFIT LIABILITIES (CONT’D) GROUP COMPANY Sep-22 Sep-21 Sep-22 Sep-21 MUR m MUR m MUR m MUR m (e) Other long term employee benefit plan At 1 October 11.3 - 11.3 - Credited to profit or loss (1.7) - (1.7) - Effect of adopting amendments to WRA 2019 - 11.3 - 11.3 At 30 September 9.6 11.3 9.6 11.3 Section 47 (1) of the Mauritian Workers’ Right Act 2019 (WRA 2019) requires that a worker who remains in continuous employment with the same employer for a period of at least 5 consecutive years shall be entitled to vacation leave of not more than 30 days, whether taken consecutively or otherwise, for every period of 5 consecutive years, to be spent abroad, locally or partly abroad and partly locally. The Group has recognised in the Statement of Profit or Loss the expected costs of the vacation leaves. The provision for vacation leaves does not take into account any period of employment prior to 24 October 2019 to meet the requirement of the WRA 2019. EXPLANATORY NOTES 30 SEPTEMBER 2022
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