CONSOLIDATED AND SEPARATE STATEMENTS OF FINANCIAL POSITION 30 SEPTEMBER 2023 GROUP COMPANY NOTES Sep-23 MUR m Sep-22 MUR m Sep-23 MUR m Sep-22 MUR m ASSETS Cash and bank balances 13 397.8 681.8 304.7 593.3 Deposits with banks 14 490.7 482.9 490.7 482.9 Net investment in leases and other credit agreements 15 10,056.6 8,909.9 10,056.6 7,951.5 Loans and advances 16 8,524.8 7,079.8 7,928.7 8,114.4 Other assets 18 618.3 431.5 614.4 408.5 Investment securities 17 302.5 120.4 120.4 120.4 Inventories 19 3.4 3.0 3.4 3.0 Investment in subsidiaries 20 – – 948.4 236.2 Investment in associates 21 14.0 12.5 19.7 15.0 Equipment 22 481.4 417.6 480.7 409.7 Right-of-use assets 23(a) 170.6 176.9 166.9 175.7 Deferred tax assets 26 371.5 312.2 366.2 321.2 Intangible assets 24 151.1 126.1 105.0 83.5 Total assets 21,582.7 18,754.6 21,605.8 18,915.3 LIABILITIES Bank overdrafts 13 180.3 72.7 119.7 5.3 Other borrowed funds 27 13,212.0 11,735.1 13,344.4 11,863.5 Other liabilities 28 1,805.1 1,402.9 1,975.0 1,339.7 Lease liabilities 23(b) 210.1 209.4 206.2 207.7 Income tax liabilities 11(b) 184.6 210.0 182.6 209.4 Post employment benefit liabilities 25 174.8 155.3 172.5 151.2 Total liabilities 15,766.9 13,785.4 16,000.4 13,776.8 EQUITY Stated capital 30 680.5 680.5 680.5 680.5 Retained earnings 30 4,460.7 3,786.6 3,927.3 3,384.7 Other reserves 30 458.3 502.1 997.6 1,073.3 Equity attributable to owners of the parent 5,599.5 4,969.2 5,605.4 5,138.5 Non controlling interests 31 216.3 – – – Total equity 5,815.8 4,969.2 5,605.4 5,138.5 Total equity and liabilities 21,582.7 18,754.6 21,605.8 18,915.3 These financial statements have been approved for issue by the Board of Directors on 20 December 2023. Aisha Timol Mark van Beuningen Independent Director and Chairperson Executive Director and Group Chief Executive Officer The notes on pages 104 to 206 form an integral part of these financial statements. Independent auditor’s report on pages 94 to 97. 100 CIM FINANCE ANNUAL REPORT
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