| CIM FINANCE. INTEGRATED REPORT 2022 204 39. RESTATEMENT AND RECLASSIFICATIONS (CONT’D) 2021 COMPANY Stage 1 Stage 2 Stage 3 TOTAL MUR m MUR m MUR m MUR m At 1 October 2020 - - - - Amalgamation adjustment as previously stated 3,317.1 846.2 536.4 4,699.7 Effect of prior year adjustment (note 39) (46.8) (11.9) (7.6) (66.3) As restated 3270.3 834.3 528.8 4633.4 New assets originated or purchased 3,020.6 351.1 280.2 3,651.9 Assets derecognised or repaid (excluding write offs) (1,381.0) (281.8) (248.3) (1,911.1) Transfers to Stage 1 317.4 (279.5) (37.9) - Transfers to Stage 2 (238.1) 251.3 (13.2) - Transfers to Stage 3 (201.5) (241.0) 442.5 - Amounts written off - - (39.5) (39.5) Transfer to corporate credit facilities (42.9) (0.3) (27.3) (70.5) At 30 September 2021 4,744.8 634.1 885.3 6,264.2 The effect on earnings per share is as follows: 30 September 2021 Decrease in basic and diluted earning per share (MUR) (0.004) GROUP AND COMPANY The effect on the statement of profit or loss is as follows; 30 September 2021 MUR m Decrease in other income (3.0) Decrease in income tax 0.5 Decrease in profit (2.5) With the restatement and reclassifications there has been no impact on cashflow. EXPLANATORY NOTES 30 SEPTEMBER 2022
RkJQdWJsaXNoZXIy MzQ3MjQ5