CFSL Integrated Report 2023

GROUP COMPANY Sep-23 MUR m Sep-22 MUR m Sep-23 MUR m Sep-22 MUR m (i) Amount recognised in the Statements of financial position are as follows: Present value of funded obligations 124.3 105.8 124.3 105.8 Fair value of plan assets (61.0) (55.0) (61.0) (55.0) Liability in the Statements of Financial Position 63.3 50.8 63.3 50.8 The reconciliation of the opening balances to the closing balances for the net defined benefit liability is as follows: At 1 October 50.8 33.5 50.8 33.5 Charged to profit or loss 6.0 4.5 6.0 4.5 Charged to other comprehensive income 13.4 14.6 13.4 14.6 Contributions paid (6.9) (1.8) (6.9) (1.8) At 30 September 63.3 50.8 63.3 50.8 GROUP COMPANY Sep-23 MUR m Sep-22 MUR m Sep-23 MUR m Sep-22 MUR m (ii) Amount recognised in profit or loss and other comprehensive income are as follows: Service cost: Current service cost 3.7 3.1 3.7 3.1 Net interest 2.3 1.4 2.3 1.4 Components of amount recognised in profit or loss 6.0 4.5 6.0 4.5 Return on plan assets below interest income 0.5 2.8 0.5 2.8 Liability experience loss 1.6 0.3 1.6 0.3 Liability loss due to change in financial assumptions 11.2 11.5 11.2 11.5 Components of amount recognised in other comprehensive income 13.3 14.6 13.3 14.6 (iii) Movements in the defined benefit obligations over the year are as follows: At 1 October 105.8 95.1 105.8 95.1 Current service cost 3.7 3.1 3.7 3.1 Interest expense 5.2 3.9 5.2 3.9 Other benefits paid (3.2) (8.1) (3.2) (8.1) Liability experience loss 1.6 0.3 1.6 0.3 Liability loss due to change in financial assumptions 11.2 11.5 11.2 11.5 At 30 September 124.3 105.8 124.3 105.8 177 OUR YEAR AT A GLANCE OUR PEOPLE GOVERNANCE FINANCIAL STATEMENTS

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