CIM FINANCE. INTEGRATED REPORT 2022 | 205 40. RELATED PARTY TRANSACTIONS GROUP COMPANY Sep-22 MUR m Sep-21 MUR m Sep-22 MUR m Sep-21 MUR m Interest income from loans Subsidiaries - - 12.1 9.4 Management fees Associates 2.2 2.2 2.2 2.2 Income related to merchant activities Companies with common shareholders 7.2 7.3 7.2 7.3 Purchase of goods & services from Companies with common shareholders 10.0 14.8 10.0 14.8 Sales of goods & services to Companies with common shareholders 60.5 115.0 60.5 115.0 Purchase of plant and equipment Companies with common shareholders - 14.6 - - Dividend income Associates - 4.7 - - Financial charges Subsidiaries - - 1.8 - Loans payable to Subsidiaries - - 130.0 123.9 Loans and leases receivable from Companies with common shareholders 92.1 84.7 92.1 84.7 Subsidiaries - - 1,122.3 231.3 Loan at call receivable Subsidiaries - - - 41.4 Amount owed to Companies with common shareholders 52.2 47.0 52.2 47.0 Right-of-use assets Companies with common shareholders 149.8 170.1 149.8 170.1 Lease liabilities Companies with common shareholders 180.7 196.7 180.7 196.7 Remuneration of key management personnel Short term employee benefit 138.9 116.2 121.6 101.8 Post employment benefit 7.9 6.9 6.9 5.7 146.8 123.1 128.5 107.5 During the year the Group transacted with related parties. Transactions which are not dealt with elsewhere in the financial statements are as follows: The above transactions have been made at arms’ length, on normal commercial terms and in the normal course of business. The Company has given guarantees to related companies as per Note 34. The Company has recorded impairment of loans (MUR34.5m) and intercompany receivables (MUR17.7m) relating to amounts owed by related parties. The impairment assessments of these companies were based on ECL. (a) EXPLANATORY NOTES 30 SEPTEMBER 2022
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