CFSL Integrated Report 2025

FINANCIAL

166

Risk Management

Corporate Governance

Statutory Disclosures

The currency profile of the Group’s and the Company’s financial assets and financial liabilities is set out below:

Equivalent in MUR m

Equivalent in MUR m

GROUP

COMPANY

MUR/ OTHERS

MUR / OTHERS TOTAL

EUR

USD

KES TOTAL

EUR

USD

30 September 2025 Financial Assets Cash and bank balances

20.9

50.6

871.6 477.9

0.5

943.6 638.9

20.8

6.9

860.6 477.9

888.3 638.9

Deposits with banks

–

161.0

–

–

161.0

Net investment in leases and other credit agreements

0.1 3.4

0.4

12,789.2

–

12,789.7

0.1 3.4

0.4

12,789.2

12,789.7

1,528.5 11,190.4

18.1 12,740.4

54.7 11,238.8 11,296.9

Loans and advances Investment securities

–

0.9

120.7 526.1

–

121.6 560.9

–

–

120.7 584.7

120.7 605.5

9.1

12.2

13.5

9.1

11.7

Other assets*

33.5

1,753.6 25,975.9

32.1 27,795.1

33.4

234.7 26,071.9 26,340.0

Financial Liabilities Bank Overdrafts Other Borrowed Funds

–

25.4

–

56.5

81.9

– –

25.4

–

25.4

120.6

684.9 17,426.3

– 18,231.8

413.6 17,423.2 17,836.8

7.8

21.3

2,674.0

21.0

2,724.1

7.6

8.3

2,900.9

2,916.8

Other Liabilities Lease Liabilities

–

0.7

123.8

0.3

124.8

–

–

123.9

123.9

128.4

732.3 20,224.1

77.8 21,162.6 (45.7) 6,632.5

7.6

447.3 20,448.0 20,902.9

(94.9) 1,021.3

5,751.8

25.8

(212.6) 5,623.9

5,437.1

Net Exposure

30 September 2024 Financial Assets Cash and bank balances

0.8

71.4

440.7 426.6

1.4

514.3 727.0

4.7

35.2

429.4 426.6

469.3 727.0

Deposits with banks

–

300.4

–

–

300.4

Net investment in leases and other credit agreements

0.1 2.1

0.4

11,644.8 9,441.2

–

11,645.3 10,705.9

0.1 2.1

0.4

11,644.8 9,441.2

11,645.3 9,456.2

Loans and advances Investment securities

1,173.3

89.3

12.9

–

73.6 17.4

114.9 456.9

–

188.5 490.5

–

–

120.6 508.3

120.6 522.3

Other assets*

6.5 9.5

9.7

6.5

7.5

1,636.5

22,525.1

100.4

24,271.5

13.4

356.4

22,570.9

22,940.7

Financial Liabilities Bank Overdrafts Other Borrowed Funds

13.1

–

–

103.7

116.8

13.1

–

–

13.1

102.9

645.1

15,178.5 2,247.2

–

15,926.5 2,295.0

–

530.5

15,175.9 2,457.8

15,706.4 2,475.0

Other Liabilities Lease Liabilities

7.9

25.6

14.3

7.9

9.3

–

–

166.0

1.6

167.6

–

–

164.1

164.1

123.9

670.7 965.8

17,591.7

119.6

18,505.9

21.0

539.8

17,797.8

18,358.6

Net Exposure

(114.4)

4,933.4

(19.2)

5,765.6

(7.6)

(183.4)

4,773.1

4,582.1

* Other assets exclude prepayments