CFSL Integrated Report 2025

FINANCIAL

182

Risk Management

Corporate Governance

Statutory Disclosures

16. LOANS AND ADVANCES

GROUP

COMPANY

Sep-25 MUR m

Sep-25 MUR m

Sep-24 MUR m 9,716.8 1,627.4

Sep-24 MUR m 9,596.1

11,589.1 1,863.1

11,532.5

Credit facilities (a)

691.4 59.1 345.5

668.1 127.6 306.4

Corporate credit facilities (b) Factoring receivables (c)

59.1 345.5

127.6 306.4

Card receivables (d)

13,856.8 (1,116.4) 12,740.4

12,628.5 (1,331.6) 11,296.9

11,778.2 (1,072.3) 10,705.9

10,698.2 (1,242.0)

Expected credit loss

9,456.2

Expected credit loss is analysed as follows:

GROUP

COMPANY

Sep-25 MUR m

Sep-25 MUR m

Sep-24 MUR m

Sep-24 MUR m

972.3 103.2

933.8 356.9

Credit facilities (a)

896.9 146.6

865.6 347.6

Corporate credit facilities (b) Factoring receivables (c)

8.8

8.8

9.5

9.5

32.1

32.1

Card receivables (d)

19.3

19.3

1,116.4

1,331.6

1,072.3

1,242.0

GROUP

COMPANY

Sep-25 MUR m

Sep-25 MUR m

Sep-24 MUR m

Sep-24 MUR m

(a) Credit facilities (i) Credit facilities receivables breakdown before impairment: Within one year

3,668.1 7,921.0 11,589.1

3,611.5 7,921.0 11,532.5

3,451.3 6,265.5 9,716.8

3,330.6 6,265.5 9,596.1

After one year and before five years

(ii) Credit quality - Credit facilities The table below shows the credit quality and the maximum exposure to credit risk based on the Company’s internal credit rating system and year end stage classification. The amounts presented are gross of impairment allowances. Details of the Company’s internal grading system and policies on whether ECL allowances are calculated on an individual or collective basis are set out in Note 4.1 (d). GROUP 2025 STAGE 1 MUR m STAGE 2 MUR m STAGE 3 MUR m TOTAL MUR m Performing 9,793.7 – – 9,793.7 Watchlist – 741.2 – 741.2 Non-performing – – 1,054.2 1,054.2 9,793.7 741.2 1,054.2 11,589.1

COMPANY

2025

STAGE 1 MUR m 9,758.5

STAGE 2 MUR m

STAGE 3 MUR m

TOTAL MUR m 9,758.5

–

– –

Performing

– –

745.5

745.5

Watchlist

–

1,028.5 1,028.5

1,028.5

Non-performing

9,758.5

745.5

11,532.5