CFSL Integrated Report 2023

8 EMPLOYEE BENEFIT EXPENSES GROUP COMPANY Sep-23 MUR m Sep-22 MUR m Sep-23 MUR m Sep-22 MUR m Wages, salaries and related expenses 710.1 588.6 680.7 537.0 Pension and other retirement benefit costs 38.4 56.9 37.2 54.8 748.5 645.5 717.9 591.8 9 OTHER OPERATING EXPENSES GROUP COMPANY Sep-23 MUR m Sep-22 MUR m Sep-23 MUR m Sep-22 MUR m Administration 428.4 349.4 399.1 346.2 Professional fees 59.4 67.3 53.6 32.2 Advertising and marketing 53.9 32.9 49.6 30.7 541.7 449.6 502.3 409.1 10 NET IMPAIRMENT LOSSES ON FINANCIAL ASSETS GROUP COMPANY NOTES Sep-23 MUR m Sep-22 MUR m Sep-23 MUR m Sep-22 MUR m Provision for credit impairment - Finance leases 15 (0.8) (59.9) (0.8) (56.0) - Other credit agreements 15 113.0 288.4 113.0 288.4 Loans and advances - Credit facilities 16 245.8 359.6 233.0 349.5 - Corporate credit facilities 16 (7.7) 8.9 203.6 8.9 - Factoring receivables 16 (1.4) (4.2) (1.4) (4.2) - Card receivables 16 8.2 (10.7) 8.2 (10.7) Others 15.7 0.4 4.7 51.9 Bad debts written off 16.1 24.9 9.8 17.8 Bad debts recovered - Finance leases (16.5) 1.5 (16.5) (0.5) - Other credit agreements (23.8) (12.9) (23.8) (12.9) - Credit facilities (12.1) (16.2) (12.1) (14.4) - Factoring receivables – 5.5 – 5.5 - Card receivables (8.3) (24.6) (8.3) (24.6) 328.2 560.7 509.4 598.7 EXPLANATORY NOTES 30 SEPTEMBER 2023 140 CIM FINANCE ANNUAL REPORT

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