CFSL Integrated Report 2025

175

Introduction

Group Overview

Leadership

Strategy & Performance

Explanatory Notes 30 September 2025 12. OTHER COMPREHENSIVE (LOSS)/INCOME

Other Reserves

Actuarial Reserves

GROUP

Total

Year ended 30 September 2025

MUR m MUR m MUR m

Items that will not be reclassified to profit or loss Remeasurement of post employment benefit (note 26)

– – –

(2.6)

(2.6)

Deferred tax on remeasurement of post employment benefit (note 27)

0.5

0.5

(2.1)

(2.1)

Items that may be reclassified subsequently to profit or loss Exchange difference on translation of foreign entities

(2.6) (2.6)

–

(2.6) (4.7)

Other comprehensive loss for the year, net of tax

(2.1)

Equity owners of the parent Non controlling interest

(3.1)

(2.1)

(5.2)

0.5

–

0.5

(2.6)

(2.1)

(4.7)

Other Reserves

Actuarial Reserves

GROUP

Total

Year ended 30 September 2024

MUR m MUR m MUR m

Items that will not be reclassified to profit or loss Remeasurement of post employment benefit (note 26)

– – –

6.8

6.8

(1.3)

(1.3)

Deferred tax on remeasurement of post employment benefit (note 27)

5.5

5.5

Items that may be reclassified subsequently to profit or loss Exchange difference on translation of foreign entities Other comprehensive imcome for the year, net of tax

26.2 26.2

–

26.2 31.7

5.5

20.7

5.5

26.2

Equity owners of the parent Non controlling interest

5.5

–

5.5

26.2

5.5

31.7

Actuarial Reserves

COMPANY

Year ended 30 September 2025

MUR m

Items that will not be reclassified to profit or loss Remeasurement of post employment benefit (note 26)

(2.5)

0.5

Deferred tax on remeasurement of post employment benefit (note 27)

(2.0)

Other comprehensive loss for the year, net of tax

Year ended 30 September 2024 Items that will not be reclassified to profit or loss Remeasurement of post employment benefit (note 26)

6.8

(1.3)

Deferred tax on remeasurement of post employment benefit (note 27)

Other comprehensive income for the year, net of tax

5.5

Other reserves Other reserves includes all foreign currency differences arising from the translation of the financial statements. Actuarial reserves The actuarial reserve represents the cumulative remeasurement of defined benefit obligation recognised.