Customer portfolio MUR m Goodwill on acquisition MUR m Dealer relationship MUR m Software/ others MUR m Total MUR m Amortisation/Impairment At 1 October 2022 1.8 – – 233.2 235.0 Charge for the year 3.1 – 2.7 30.0 35.8 Forex adjustments – – – (4.8) (4.8) At 30 September 2023 4.9 – 2.7 258.4 266.0 Charge for the year 3.1 – 14.9 27.8 45.8 Forex adjustments – – – 5.0 5.0 At 30 September 2024 8.0 – 17.6 291.2 316.8 Carrying value At 30 September 2024 23.0 12.8 32.4 46.5 114.7 At 30 September 2023 26.1 12.8 45.8 66.4 151.1 (b) COMPANY Cost Customer portfolio MUR m Goodwill on acquisition MUR m Software/ others MUR m Total MUR m At 1 October 2022 – – 271.7 271.7 Amalgamation adjustment 31.0 12.8 0.3 44.1 Additions – – 12.3 12.3 At 30 September 2023 31.0 12.8 284.3 328.1 Additions – – 8.0 8.0 Scrapped assets – – (0.1) (0.1) At 30 September 2024 31.0 12.8 292.2 336.0 Amortisation At 1 October 2022 – – 188.2 188.2 Amalgamation adjustment – – 0.3 0.3 Charge for the year 4.9 – 29.7 34.6 At 30 September 2023 4.9 – 218.2 223.1 Charge for the year 3.1 – 27.6 30.7 Scrapped assets – – (0.1) (0.1) At 30 September 2024 8.0 – 245.7 253.7 Carrying value At 30 September 2024 23.0 12.8 46.5 82.3 At 30 September 2023 26.1 12.8 66.1 105.0 Management believes that any reasonable possible change in the key assumptions on which the CGU’s recoverable amount is based would not cause the CGU’s carrying amount to exceed its recoverable amount. Explanatory Notes 30 September 2024 24. INTANGIBLE ASSETS continued 188
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