CFSL Integrated Report 2023

2022 Stage 1 Stage 2 Stage 3 Total GROUP MUR m MUR m MUR m MUR m Performing 2,693.5 – – 2,693.5 Watchlist – 299.1 – 299.1 Non-performing – – 252.1 252.1 2,693.5 299.1 252.1 3,244.7 2022 Stage 1 Stage 2 Stage 3 Total COMPANY MUR m MUR m MUR m MUR m Performing 1,819.4 – – 1,819.4 Watchlist – 232.7 – 232.7 Non-performing – – 189.5 189.5 1,819.4 232.7 189.5 2,241.6 Gross carrying amount An analysis of changes in the gross carrying amount and the corresponding ECL allowances in relation to finance leases is as follows: 2023 Stage 1 Stage 2 Stage 3 Total GROUP MUR m MUR m MUR m MUR m At 1 October 2022 2,693.5 299.1 252.1 3,244.7 New assets originated or purchased 1,559.1 – – 1,559.1 Transfers on new assets originated or purchased (74.4) 43.6 30.8 – Assets derecognised or repaid (excluding write offs) (961.4) (83.5) (130.1) (1,175.0) Transfers to Stage 1 147.2 (114.0) (33.2) – Transfers to Stage 2 (83.1) 103.1 (20.0) – Transfers to Stage 3 (75.1) (84.3) 159.4 – Amounts written off (0.2) (0.4) (4.8) (5.4) At 30 September 2023 3,205.6 163.6 254.2 3,623.4 2023 Stage 1 Stage 2 Stage 3 Total COMPANY MUR m MUR m MUR m MUR m At 1 October 2022 1,819.4 232.7 189.5 2,241.6 Amalgamation adjustment 862.0 65.9 60.6 988.5 New assets originated or purchased 1,573.7 – – 1,573.7 Transfers on new assets originated or purchased (76.9) 44.1 32.8 – Assets derecognised or repaid (excluding write offs) (961.4) (83.5) (130.1) (1,175.0) Transfers to Stage 1 147.2 (114.0) (33.2) – Transfers to Stage 2 (83.1) 103.1 (20.0) – Transfers to Stage 3 (75.1) (84.3) 159.4 – Amounts written off (0.2) (0.4) (4.8) (5.4) At 30 September 2023 3,205.6 163.6 254.2 3,623.4 147 OUR YEAR AT A GLANCE OUR PEOPLE GOVERNANCE FINANCIAL STATEMENTS

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