CFSL Integrated Report 2025

223

Introduction

Group Overview

Leadership

Strategy & Performance

Explanatory Notes 30 September 2025

43. FAIR VALUE OF FINANCIAL INSTRUMENTS (CONTINUED)

COMPANY

Fair value

Carrying amounts

30 September 2025

Level 1 Total MUR m MUR m MUR m MUR m MUR m Level 2 Level 3

Financial assets not measured at fair value Net investment in leases and other credit agreements

12,789.7

–

–

14,087.6

14,087.6

Loans and advances: Credit facilities

10,598.7

– – – –

– –

11,330.9

11,330.9

334.5 119.9

177.7

177.7 119.9

Corporate credit facilities

119.9 119.9

–

Investment securities

23,842.8

25,596.2

25,716.1

Financial assets measured at fair value Investment securities Financial liabilities not measured at fair value Other borrowed funds

0.8

–

–

0.8

0.8

17,836.8

–

–

17,836.8

17,836.8

Financial instruments for which the fair value approximates the carrying amount

COMPANY

Financial assets

MUR m

888.3 638.9

Cash at bank balances Deposits with banks Loans and advances: Factoring receivables

50.3

313.4

Card receivables

605.5 2,496.4

Other assets*

Financial liabilities Bank overdrafts

25.4

2,916.8 2,942.2

Other liabilities