Explanatory Notes 30 September 2024 43. 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 30 September 2024 Group Company Assets at fair value through profit or loss MUR m Assets at amortised cost MUR m Total MUR m Assets at fair value through profit or loss MUR m Assets at amortised cost MUR m Total MUR m Financial assets Cash and bank balances – 514.3 514.3 – 469.3 469.3 Deposits with banks – 727.0 727.0 – 727.0 727.0 Net investment in leases and other credit agreements – 11,645.3 11,645.3 – 11,645.3 11,645.3 Loans and advances – 10,705.9 10,705.9 – 9,456.2 9,456.2 Investment securities 68.7 119.8 188.5 0.8 119.8 120.6 Other assets* – 490.5 490.5 – 522.3 522.3 68.7 24,202.8 24,271.5 0.8 22,939.9 22,940.7 Liabilities at fair value through profit or loss MUR m Liabilities at amortised cost MUR m Total MUR m Liabilities at fair value through profit or loss MUR m Liabilities at amortised cost MUR m Total MUR m Financial liabilities Bank overdrafts – 116.8 116.8 – 13.1 13.1 Other borrowed funds – 15,926.5 15,926.5 – 15,706.4 15,706.4 Other liabilities – 2,295.0 2,295.0 226.5 2,248.5 2,475.0 – 18,338.3 18,338.3 226.5 17,968.0 18,194.5 Categories under IFRS 9 30 September 2023 Group Company Assets at fair value through profit or loss MUR m Assets at amortised cost MUR m Total MUR m Assets at fair value through profit or loss MUR m Assets at amortised cost MUR m Total MUR m Financial assets 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 Investment securities 182.9 119.6 302.5 0.8 119.6 120.4 Other assets – 502.8 502.8 – 504.7 504.7 182.9 20,092.3 20,275.2 0.8 19,405.0 19,405.8 *Other assets exclude prepayments 212
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