44 CLASSIFICATION OF FINANCIAL INSTRUMENTS Categories of financial instruments The table below shows the financial assets and liabilities of the Group and the Company classified according to the categories under IFRS 9. Categories under IFRS 9 GROUP COMPANY 30 September 2023 Assets at fair value through profit or loss Assets at amortised costs Total Assets at fair value through profit or loss Assets at amortised costs Total Financial assets MUR m MUR m MUR m MUR m MUR m MUR m Cash and bank balances – 397.8 397.8 – 304.7 304.7 Deposits with banks – 490.7 490.7 – 490.7 490.7 Net investment in leases and other credit agreements – 10,056.6 10,056.6 – 10,056.6 10,056.6 Loans and advances – 8,524.8 8,524.8 – 7,928.7 7,928.7 Investments securities 182.9 119.6 302.5 0.8 119.6 120.4 Other assets – 618.3 618.3 – 614.4 614.4 182.9 20,207.8 20,390.7 0.8 19,514.7 19,515.5 GROUP COMPANY Liabilities at fair value through profit or loss Liabilities at amortised cost Total Liabilities at fair value through profit or loss Liabilities at amortised cost Total Financial liabilties MUR m MUR m MUR m MUR m MUR m MUR m Other borrowed funds – 13,212.0 13,212.0 – 13,344.4 13,344.4 Other liabilities – 1,805.1 1,805.1 216.3 1,758.7 1,975.0 – 15,017.1 15,017.1 216.3 15,103.1 15,319.4 EXPLANATORY NOTES 30 SEPTEMBER 2023 204 CIM FINANCE ANNUAL REPORT
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