CFSL Integrated Report 2022

| CIM FINANCE. INTEGRATED REPORT 2022 200 COMPANY 2021 Stage 1 Stage 2 Stage 3 TOTAL MUR m MUR m MUR m MUR m At 1 October 2020 - - - - Amalgamation adjustment 15.5 31.8 155.7 203.0 New assets originated or purchased 3.3 2.0 9.7 15.0 Assets derecognised or repaid (excluding write offs) (5.8) (3.8) 17.1 7.5 Transfers to Stage 1 17.5 (6.8) (10.7) - Transfers to Stage 2 (0.7) 13.9 (13.2) - Transfers to Stage 3 (0.3) (2.6) 2.9 - Impact of impairment losses and year end ECL of exposures transferred between stages (11.5) (11.4) 17.7 (5.2) Changes to estimates and assumptions used for ECL calculations 8.9 3.9 26.0 38.8 Amounts written off (0.2) (0.1) (54.2) (54.5) At 30 September 2021 26.7 26.9 151.0 204.6 GROUP AND COMPANY 2021 Stage 1 Stage 2 Stage 3 TOTAL MUR m MUR m MUR m MUR m Performing 4,501.3 - - 4,501.3 Watchlist - 570.6 - 570.6 Non-performing - - 1,093.4 1,093.4 4,501.3 570.6 1,093.4 6,165.3 Net investment in leases (cont’d) Other credit agreements Changes in credit quality EXPLANATORY NOTES 30 SEPTEMBER 2022 39. RESTATEMENT AND RECLASSIFICATIONS (CONT’D)

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