26 DEFERRED TAXATION The following amounts are shown in the Statements of Financial Position: GROUP COMPANY Sep-23 MUR m Sep-22 MUR m Sep-23 MUR m Sep-22 MUR m Deferred tax assets 395.7 342.1 397.5 350.9 Deferred tax liabilities (24.2) (29.9) (31.3) (29.7) 371.5 312.2 366.2 321.2 At the end of the 2023 and 2022, the Group had no unused tax losses. Deferred tax assets/(liabilities) GROUP Impairment allowance Post employment benefit Excess of lease liabilities over rightof-use assets Accelerated tax depreciation Share Based Options Total GROUP MUR m MUR m MUR m MUR m MUR m MUR m At 1 October 2021 251.1 20.2 4.5 (33.1) – 242.7 Credited to profit or loss (note 11) 51.1 2.6 0.8 3.4 – 57.9 Acquisition of subsidiary 8.3 0.3 – 0.1 – 8.7 Credited to other comprehensive income (note 12) – 2.9 – – – 2.9 At 30 September 2022 310.5 26.0 5.3 (29.6) – 312.2 Credited to profit or loss (note 11) 38.7 1.1 1.4 (1.5) 1.6 41.3 Acquisition of subsidiary 8.6 – – 7.3 – 15.9 Credited to other comprehensive income (note 12) – 2.1 – – – 2.1 At 30 September 2023 357.8 29.2 6.7 (23.8) 1.6 371.5 Deferred tax asset 357.8 29.2 7.1 – 1.6 395.7 Deferred tax liability – – (0.4) (23.8) – (24.2) 357.8 29.2 6.7 (23.8) 1.6 371.5 EXPLANATORY NOTES 30 SEPTEMBER 2023 184 CIM FINANCE ANNUAL REPORT
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