CFSL Integrated Report 2025

109

Introduction

Group Overview

Leadership

Strategy & Performance

Corporate Governance Report

1. COMPLIANCE STATEMENT CIM Financial Services Ltd (‘CFSL’ or the ‘Company’), a company listed on the Official Market of The Stock Exchange of Mauritius (‘SEM’), is classified as a public interest entity under the Mauritian Financial Reporting Act 2004. In accordance with the National Code of Corporate Governance (2016) (the ‘Code’), CFSL is required to adopt and report on its corporate governance practices. This Corporate Governance Report sets out how the Code’s principles have been applied throughout the Company. 2. OUR GOVERNANCE PHILOSOPHY The Company is dedicated to upholding a strong governance culture, which is fundamental to long-term corporate success. At CFSL, the Board of Directors (‘Board’) plays an important role in fostering and exemplifying this commitment. The Board is fully dedicated to applying the principles of the Code, reinforcing the Company’s commitment to maintaining and enhancing business resilience, integrity and sustainable value creation. By proactively applying these principles, the Board ensures that CFSL remains not only compliant but also aligned with best practices in corporate governance. This commitment strengthens the trust of customers, shareholders, regulators, and other key stakeholders. The Board is also entrusted with the responsibility of fostering a governance culture grounded in transparency, accountability, and ethical conduct. Through its leadership, CFSL’s Board promotes informed, responsible decision-making processes that support the achievement of the Company’s strategic objectives while safeguarding its long-term sustainability. 3. OUR GOVERNANCE FRAMEWORK AS AT 30 SEPTEMBER 2025

CORPORATE GOVERNANCE, CONDUCT REVIEW COMMITTEE

ESG SUB - COMMITTEE

SHAREHOLDERS

BOARD OF DIRECTORS

IT & DIGITALISATION COMMITTEE

COMPANY SECRETARY

BOARD INVESTMENT COMMITTEE

CEO

RISK FUNCTION

RISK MANAGEMENT COMMITTEE

INTERNAL AUDIT FUNCTION

AUDIT AND COMPLIANCE COMMITTEE

COMPLIANCE FUNCTION