CFSL Integrated Report 2025

FINANCIAL

224

Risk Management

Corporate Governance

Statutory Disclosures

COMPANY

Fair value

Carrying amounts

30 September 2024

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

11,645.3

–

–

12,947.3

12,947.3

Loans and advances: Credit facilities

8,730.5

– – –

– –

9,203.4

9,203.4

320.5 119.8

271.8

271.8 119.8

Corporate credit facilities

119.8

–

Investment securities

20,816.1

–

119.8

22,422.5

22,542.3

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

0.8

–

–

0.8

0.8

15,706.4

–

–

15,706.4

15,706.4

Financial instruments for which the fair value approximates the carrying amount

COMPANY

Financial assets

MUR m

469.3 727.0

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

118.1 287.1

Card receivables

522.3 2,123.8

Other assets*

Financial liabilities Bank overdrafts

13.1

2,475.0 2,488.1

Other liabilities

*Other assets exclude prepayments