CFSL Integrated Report 2025

183

Introduction

Group Overview

Leadership

Strategy & Performance

Explanatory Notes 30 September 2025 16. LOANS AND ADVANCES (CONTINUED) (a) Credit facilities (continued) (ii) Credit quality - Credit facilities

GROUP

2024

STAGE 1 MUR m 8,077.6

STAGE 2 MUR m

STAGE 3 MUR m

TOTAL MUR m 8,077.6 1,055.2 9,716.8 584.0 TOTAL MUR m 8,015.3 1,013.1 9,596.1 567.7

–

– –

Performing

– –

584.0

Watchlist

–

1,055.2 1,055.2

Non-performing

8,077.6

584.0

COMPANY

2024

STAGE 1 MUR m 8,015.3

STAGE 2 MUR m

STAGE 3 MUR m

–

– –

Performing

– –

567.7

Watchlist

–

1,013.1 1,013.1

Non-performing

8,015.3

567.7

(iii) Gross carrying amount - Credit facilities An analysis of changes in the gross carrying amount and the corresponding ECL allowances in relation to credit facilities is as follows:

GROUP

2025

STAGE 1 MUR m 8,077.6 6,192.0

STAGE 2 MUR m

STAGE 3 MUR m 1,055.2

TOTAL MUR m 9,716.8 6,192.0

584.0

At 1 October 2024

–

–

New assets originated

(619.3)

337.2

282.1

–

Transfers on new assets originated

(3,519.7)

(272.6) (201.8)

(337.0) (80.9) (85.8)

(4,129.3)

Assets derecognised or repaid (excluding write offs)

282.7

– – –

Transfers to Stage 1 Transfers to Stage 2 Transfers to Stage 3 Amounts written off Exchange difference At 30 September 2025

(353.6) (265.4)

439.4

(144.5)

409.9

(0.6)

(0.6)

(189.4)

(190.6)

–

0.1

0.1

0.2

9,793.7

741.2

1,054.2

11,589.1

COMPANY

2025

STAGE 1 MUR m 8,015.3 6,176.7

STAGE 2 MUR m

STAGE 3 MUR m 1,013.1

TOTAL MUR m 9,596.1 6,176.7

567.7

At 1 October 2024

–

–

New assets originated

(653.2)

345.0

308.2

–

Transfers on new assets originated

(3,460.3)

(268.1) (201.7)

(329.7) (80.9) (85.9)

(4,058.1)

Assets derecognised or repaid (excluding write offs)

282.6

– – –

Transfers to Stage 1 Transfers to Stage 2 Transfers to Stage 3 Amounts written off

(351.2) (250.9)

437.1

(134.0)

384.9

(0.5)

(0.5)

(181.2)

(182.2)

9,758.5

745.5

1,028.5

11,532.5

At 30 September 2025