CIM FINANCE. INTEGRATED REPORT 2022 | 197 39. RESTATEMENT AND RECLASSIFICATIONS (CONT’D) COMPANY 30-Sep-21 Statement of Profit or Loss As previously reported Reclassification Correction of error As restated MUR m MUR m MUR m MUR m Interest income (note 5(a)) 1,916.5 246.1 (3.0) 2,159.6 Lending and agency related income (note 6) 582.1 (246.1) - 336.0 Profit before tax 551.1 - (3.0) 548.1 Income tax expense (note 11(a)) (94.1) - 0.5 (93.6) Profit for the year 457.0 - (2.5) 454.5 COMPANY 30-Sep-21 Statement of Financial Position As previously reported Reclassification Correction of error As restated MUR m MUR m MUR m MUR m Net investment in leases and other credit agreements (note 15) 7,928.2 (133.4) (7.8) 7,787.0 Loans and advances (note 16) 6,588.3 (86.0) - 6,502.3 Other liabilities (note 28) 1,575.8 (219.4) - 1,356.4 Income tax liabilities (note 11(b)) 265.8 - (1.2) 264.6 Retained earnings 2,982.2 - (6.6) 2,975.6 EXPLANATORY NOTES 30 SEPTEMBER 2022
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