(f) Reconciliation of liabilities arising from financing activities: GROUP COMPANY Sep-23 MUR m Sep-22 MUR m Sep-23 MUR m Sep-22 MUR m At 1 October 11,735.1 9,807.2 11,863.5 9,929.8 Acquisition of subsidiary – 900.0 – – Proceeds 16,232.7 13,384.9 16,232.7 13,009.9 Repayments (14,760.0) (12,357.6) (14,757.6) (11,082.6) 1,472.7 1,927.3 1,475.1 1,927.3 Interest movement 17.7 0.6 17.7 0.6 Foreign exchange difference (13.5) - (11.9) 5.8 4.2 0.6 5.8 6.4 At 30 September 13,212.0 11,735.1 13,344.4 11,863.5 28 OTHER LIABILITIES GROUP COMPANY Sep-23 MUR m Sep-22 MUR m Sep-23 MUR m Sep-22 MUR m Trade payables 507.4 369.4 513.6 360.9 Accruals 185.4 167.8 182.4 160.3 Other payables* 1,112.3 865.7 1,279.0 818.5 1,805.1 1,402.9 1,975.0 1,339.7 The carrying amount of the payables is considered as a reasonable approximation of fair value due to their short term nature. Trade payables are secured by floating charge on all assets of the Group and Company, interest free and payable within 3 months. * Other payables include mainly Credit Agreement dealer/Insurance unearned premium and the put option to the non-controlling interest holder. The put option may be exercised in 3 years time (note 20(a)(i)). 29 DIVIDENDS GROUP & COMPANY Sep-23 MUR m Sep-22 MUR m Amounts recognised as distributions to equity holders in the year: Final dividend declared in December 2022 for the year ended 30 September 2022 MUR 0.24 163.3 136.1 Interim dividend declared in June 2023 MUR 0.18 (2022: MUR 0.11) 122.5 74.8 285.8 210.9 187 OUR YEAR AT A GLANCE OUR PEOPLE GOVERNANCE FINANCIAL STATEMENTS
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