CFSL Integrated Report 2025

187

Introduction

Group Overview

Leadership

Strategy & Performance

Explanatory Notes 30 September 2025 16. LOANS AND ADVANCES (CONTINUED) (b) Corporate credit facilities (continued)

(ii) Credit quality - Corporate credit facilities (continued)

COMPANY

2025

STAGE 1 MUR m

STAGE 2 MUR m

STAGE 3 MUR m

TOTAL MUR m

320.7

–

– –

320.7

Performing

– –

22.8

22.8

Watchlist

–

347.9 347.9

347.9 691.4

Non-performing

320.7

22.8

COMPANY

2024

STAGE 1 MUR m

STAGE 2 MUR m

STAGE 3 MUR m

TOTAL MUR m

308.4

–

– –

308.4

Performing

– –

25.6

25.6

Watchlist

–

334.1

334.1

Non-performing

308.4

25.6

334.1

668.1

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

GROUP

2025

STAGE 1 MUR m 1,288.9 1,885.7

STAGE 2 MUR m

STAGE 3 MUR m

TOTAL MUR m 1,627.4 1,885.7

169.3

169.2

At 1 October 2024

–

–

New assets originated

(5.0)

3.4

1.6

–

Transfers on new assets originated

(1,569.7)

(9.4) (2.1)

(8.9) (2.0)

(1,588.0)

Assets derecognised or repaid (excluding write offs)

4.1

– – –

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

38.9

(49.0)

10.1 14.7

(10.3)

(4.4)

–

–

(56.2)

(56.2)

(4.4)

(0.7)

(0.7)

(5.8)

1,628.2

107.1

127.8

1,863.1

GROUP

2024

STAGE 1 MUR m

STAGE 2 MUR m

STAGE 3 MUR m

TOTAL MUR m

737.1

9.9

162.3

909.3

At 1 October 2023

1,379.2

–

–

1,379.2

New assets originated

(8.5)

2.8

5.7

–

Transfers on new assets originated

(666.3)

(5.8) (0.3)

(6.6) (2.2) (0.7)

(678.7)

Assets derecognised or repaid (excluding write offs)

2.5

– – –

Transfers to Stage 1 Transfers to Stage 2 Transfers to Stage 3 Amounts written off Exchange difference At 30 September 2024

(165.1)

165.8

(7.1)

(3.3)

10.4

–

–

(3.6)

(3.6)

17.1

0.2

3.9

21.2

1,288.9

169.3

169.2

1,627.4