CFSL Integrated Report 2023

2023 Stage 1 Stage 2 Stage 3 Total COMPANY MUR m MUR m MUR m MUR m Performing 6,456.3 – – 6,456.3 Watchlist – 601.1 – 601.1 Non-performing – – 1,086.3 1,086.3 6,456.3 601.1 1,086.3 8,143.7 2022 Stage 1 Stage 2 Stage 3 Total GROUP MUR m MUR m MUR m MUR m Performing 5,564.6 – – 5,564.6 Watchlist – 523.5 – 523.5 Non-performing – – 1,255.1 1,255.1 5,564.6 523.5 1,255.1 7,343.2 2022 Stage 1 Stage 2 Stage 3 Total COMPANY MUR m MUR m MUR m MUR m Performing 5,526.5 – – 5,526.5 Watchlist – 515.7 – 515.7 Non-performing – – 1,224.7 1,224.7 5,526.5 515.7 1,224.7 7,266.9 (iii) Gross carrying amount - Credit facilities An analysis of changes in the gross carrying amount and the corresponding ECL allowances in relation to credit facilities is as follows: 2023 Stage 1 Stage 2 Stage 3 Total GROUP MUR m MUR m MUR m MUR m At 1 October 2022 5,564.6 523.5 1,255.1 7,343.2 New assets originated 4,304.2 – – 4,304.2 Transfers on new assets originated (643.1) 322.4 320.7 – Assets derecognised or repaid (excluding write offs) (2,534.4) (245.2) (453.4) (3,233.0) Transfers to Stage 1 249.5 (177.1) (72.4) – Transfers to Stage 2 (251.5) 314.4 (62.9) – Transfers to Stage 3 (171.6) (126.7) 298.3 – Amounts written off (2.8) (2.7) (163.0) (168.5) Exchange difference (10.4) (1.0) (2.2) (13.6) At 30 September 2023 6,504.5 607.6 1,120.2 8,232.3 153 OUR YEAR AT A GLANCE OUR PEOPLE GOVERNANCE FINANCIAL STATEMENTS

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