CFSL Integrated Report 2025
225
Introduction
Group Overview
Leadership
Strategy & Performance
Explanatory Notes 30 September 2025 44. CLASSIFICATION OF FINANCIAL INSTRUMENTS Categories of financial instruments The table below shows the financial assets and liabilities of the Group and the Company classified according to the categories under IFRS 9. GROUP COMPANY
Assets at fair value through profit or loss
Assets at amortised cost
Assets at fair value through profit or loss
Assets at amortised cost
30 September 2025
Total
Total
Financial assets
MUR m MUR m MUR m MUR m MUR m MUR m
– – – –
943.6 638.9
943.6 638.9
– – – –
888.3 638.9
888.3 638.9
Cash and bank balances
Deposits with banks
Net investment in leases and other credit agreements
12,789.7 12,740.4
12,789.7 12,740.4
12,789.7 11,296.9
12,789.7 11,296.9
Loans and advances Investment securities
1.7
119.9 560.9
121.6 560.9
0.8
119.9 605.5
120.7 605.5
–
–
Other assets *
1.7
27,793.4
27,795.1
0.8
26,339.2
26,340.0
GROUP
COMPANY Assets at amortised cost
Assets at fair value through profit or loss
Assets at amortised cost
Assets at fair value through profit or loss
30 September 2025
Total
Total
Financial assets Bank overdrafts
MUR m MUR m MUR m MUR m MUR m MUR m
– – – –
81.9
81.9
– –
25.4
25.4
18,231.8 2,724.1 21,037.8
18,231.8 2,724.1 21,037.8
17,836.8 2,682.6 20,544.8
17,836.8 2,916.8 20,779.0
Other borrowed funds
234.2 234.2
Other liabilities
GROUP
COMPANY
Assets at fair value through profit or loss
Assets at amortised cost
Assets at fair value through profit or loss
Assets at amortised cost
30 September 2024 Financial assets
Total
Total
MUR m MUR m MUR m MUR m MUR m MUR m
– –
514.3 727.0
514.3 727.0
– –
469.3 727.0
469.3 727.0
Cash and bank balances
Deposits with banks
Net investment in leases and other credit agreements
– –
11,645.3 10,705.9
11,645.3 10,705.9
– –
11,645.3 9,456.2
11,645.3 9,456.2
Loans and advances Investment securities
68.7
119.8 490.5
188.5 490.5
0.8
119.8 522.3
120.6 522.3
–
–
Other assets *
68.7
24,202.8
24,271.5
0.8
22,939.9
22,940.7
Financial liabilities Bank overdrafts Other borrowed funds
– – – –
116.8
116.8
– –
13.1
13.1
15,926.5 2,295.0 18,338.3
15,926.5 2,295.0 18,338.3
15,706.4 2,248.5 17,968.0
15,706.4 2,475.0 18,194.5
226.5 226.5
Other liabilities
*Other assets exclude prepayments
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