CFSL Annual Report 2024

23. RIGHT-OF-USE ASSETS AND LEASE LIABILITIES (a) RIGHT-OF-USE ASSETS GROUP COMPANY Buildings MUR m Buildings MUR m At 1 October 2022 176.9 175.7 Variable payment adjustment 24.9 24.9 Remeasurement of lease liability 0.4 0.4 Acquisition of subsidiary 3.2 – Derecognition (0.7) (0.7) Additions 7.0 7.0 Depreciation (41.1) (40.4) At 30 September 2023 170.6 166.9 Variable payment adjustment (16.0) (16.0) Derecognition (1.1) (1.1) Additions 17.5 16.6 Depreciation (41.8) (40.1) Effect of modification to lease terms (1.3) (1.3) Foreign exchange movements 0.3 – At 30 September 2024 128.2 125.0 (b) LEASE LIABILITIES GROUP COMPANY Buildings MUR m Buildings MUR m At 1 October 2022 209.4 207.7 Variable payment adjustment 24.9 24.9 Remeasurement of lease liability 0.4 0.4 Derecognition (0.7) (0.7) Additions 7.0 7.0 Acquisition of subsidiary 3.2 – Interest expense (note 5(b)) 12.3 12.2 Lease payments (45.9) (45.3) Foreign exchange difference (0.5) – At 30 September 2023 210.1 206.2 Variable payment adjustment (16.0) (16.0) Derecognition (1.2) (1.2) Additions 17.5 16.6 Interest expense (note 5(b)) 10.8 10.4 Lease payments (52.3) (50.4) Effect of modification to lease terms (1.5) (1.5) Foreign exchange difference 0.2 – At 30 September 2024 167.6 164.1 185 Introduction Group Overview Leadership Strategy & Performance Risk Management Corporate Governance Statutory Disclosures Financial

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