CFSL Integrated Report 2022

| CIM FINANCE. INTEGRATED REPORT 2022 198 GROUP 2021 Stage 1 Stage 2 Stage 3 TOTAL MUR m MUR m MUR m MUR m At 1 October 2020 As previously stated 1,861.0 757.0 393.3 3,011.3 Effect of prior year adjustment (3.0) (1.2) (0.6) (4.8) As restated 1,858.0 755.8 392.7 3,006.5 New assets originated or purchased-restated 466.9 60.0 16.6 543.5 Assets derecognised or repaid (excluding write offs) (758.4) (158.3) (72.3) (989.0) Transfers to Stage 1 322.2 (277.8) (44.4) - Transfers to Stage 2 (93.4) 136.2 (42.8) - Transfers to Stage 3 (28.3) (72.5) 100.8 - Amounts written off (0.2) (0.1) (58.7) (59.0) At 30 September 2021 1,766.8 443.3 291.9 2,502.0 GROUP AND COMPANY 2021 Stage 1 Stage 2 Stage 3 TOTAL MUR m MUR m MUR m MUR m Performing 1,766.8 - - 1,766.8 Watchlist - 443.3 - 443.3 Non-performing - - 291.9 291.9 1,766.8 443.3 291.9 2,502.0 39. RESTATEMENT AND RECLASSIFICATIONS (CONT’D) Net investment in leases and other credit agreements Net investment in leases Changes in credit quality Changes in gross carrying amount GROUP AND COMPANY Finance leases Other credit agreements TOTAL MUR m MUR m MUR m 30 September 2021 Gross investment Within one year 998.9 4,092.8 5,091.7 After one year and before five years 1,715.5 2,996.6 4,712.1 After five years 102.4 - 102.4 2,816.8 7,089.4 9,906.2 Unearned future finance income (314.8) (924.1) (1,238.9) 2,502.0 6,165.3 8,667.3 Expected credit loss (204.6) (675.7) (880.3) 2,297.4 5,489.6 7,787.0 EXPLANATORY NOTES 30 SEPTEMBER 2022

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