| CIM FINANCE. INTEGRATED REPORT 2022 206 Finance Investments Group elimination Total MUR m MUR m MUR m MUR m Year ended 30 September 2022 Interest income 2,475.8 270.7 (244.2) 2,502.3 Interest expense (474.2) (197.5) 244.2 (427.5) Net interest income 2,001.6 73.2 - 2,074.8 Lending and agency related income 396.8 - - 396.8 Other income 88.7 87.5 (75.1) 101.1 Net operating income 2,487.1 160.7 (75.1) 2,572.7 Operating expenses (1,145.9) (221.9) 75.1 (1,292.7) Profit/(loss) before impairment 1,341.2 (61.2) - 1,280.0 Net impairment losses on financial assets (544.7) (16.0) - (560.7) Impairment of investment in subsidiary - (45.7) 45.7 - Profit/(loss) after impairment 796.5 (122.9) 45.7 719.3 Foreign exchange gain 1.0 0.6 - 1.6 Net gain on disposal of subsidiary - 16.4 - 16.4 Share of results of associates - (2.5) - (2.5) Profit/(loss) before tax 797.5 (108.4) 45.7 734.8 Income tax expense (130.4) (3.1) - (133.5) Profit/(loss) for the year 667.1 (111.5) 45.7 601.3 Assets 18,876.8 7,011.3 (7,103.6) 18,784.5 Liabilities 15,213.2 5,705.7 (7,103.6) 13,815.3 Capital expenditure 174.8 0.3 - 175.1 Depreciation and amortisation 193.4 4.2 - 197.6 41. BUSINESS SEGMENTS EXPLANATORY NOTES 30 SEPTEMBER 2022
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