CFSL Integrated Report 2025

FINANCIAL

202

Risk Management

Corporate Governance

Statutory Disclosures

COMPANY

(b)

Customer portfolio

Goodwill on acquisition

Software / others

TOTAL MUR m

MUR m

MUR m

MUR m

Cost

31.0

12.8

284.3

328.1

At 1 October 2023

– –

– –

8.0

8.0

Additions

(0.1)

(0.1)

Scrapped assets

31.0

12.8

292.2 105.4 397.6

336.0 105.4 441.4

At 30 September 2024

–

–

Additions

31.0

12.8

At 30 September 2025

Amortisation At 1 October 2023 Charge for the year Scrapped assets At 30 September 2024 Charge for the year At 30 September 2025 Carrying value At 30 September 2025 At 30 September 2024

4.9 3.1

– – – – – –

218.2

223.1

27.6

30.7

–

(0.1)

(0.1)

8.0 3.1

245.7

253.7

28.7

31.8

11.1

274.4

285.5

19.9 23.0

12.8 12.8

123.2

155.9

46.5 82.3 Management believes that any reasonable possible change in the key assumptions on which the CGU’s recoverable amount is based would not cause the CGU’s carrying amount to exceed its recoverable amount. Acquisitions under software of MUR 105.5m for the Group and MUR 105.4 for the Company include mainly software applications from external parties.

26. POST EMPLOYMENT BENEFIT LIABILITIES

GROUP

COMPANY

Sep-25 MUR m

Sep-25 MUR m

Sep-24 MUR m

Sep-24 MUR m

Amount recognised in the Statements of financial position: Pension benefits (a)

43.2 21.6

43.2 21.6

52.2 22.5 91.6 11.2

52.2 22.5 90.8 11.2

Unfunded pension schemes (b) Other retirement benefits (c)

104.4

103.7

6.8

6.8

Other long term employee benefit plan (d)

176.0

175.3

177.5

176.7

Amount charged to profit or loss: Pension benefits (a) Unfunded pension schemes (b) Other retirement benefits (c)

6.1 1.1

6.1 1.1

8.3 1.0

8.3 1.0

13.6

13.8

12.3

13.8

0.1

0.1

1.9

1.9

Other long term employee benefit plan (d) Total included in employee benefit expense Amount charged to other comprehensive income: Pension benefits (a)

20.9

21.1

23.5

25.0

(1.4)

(1.4)

(12.5)

(12.5)

2.2 1.8 2.6

2.2 1.7 2.5

1.9 3.8

1.9 3.9

Unfunded pension schemes (b) Other retirement benefits (c)

(6.8) (6.7) The plans expose the Group to normal risks associated with all pensions schemes such as investment, interest, longevity and salary risks. Except for unfunded pensions which is subject to only interest and longevity risks. - Investment risk The plan liability is calculated using a discount rate determined by reference to government bond yields; if the return on plan assets is below this rate, it will create a plan deficit and if it is higher, it will create a plan surplus.