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Investec Bank (Mauritius) Limited Incorporated in the Republic of Mauritius Company Registration number 8752/3362 Business Registration number C09008752 JSE Share Code: IMRP1, IMRP2, IMRP3, IMRP4, IMRP5, IMRP6, IMRP7, IMRP8 and IMRP9 JSE Issuer Code: IVES ISIN codes: MU0455S00008, MU0455S00016, MU0455S00024, MU0455S00032, MU0455S00040, MU0455S00057, MU0455S00065, MU0455S00073 and MU0455S00081 LEI Number: 213800VEN92NOOOJF520 (“the Issuer”) ISSUE OF THE INVESTEC BANK (MAURITIUS) LIMITED 2023 ANNUAL FINANCIAL STATEMENTS The Annual Financial Statements of Investec Bank (Mauritius) Limited for the year ended 31 March 2023 are available for inspection at the registered office of the Issuer, as well as on the Investec’s https://www.investec.com/en_za/welcome-to-investec/about-us/investor-relations/financial- information/investec-bank-mauritius-limited.html. The Issuer wishes to advise that the audit report relating to these Annual Financial Statements is unqualified. Pursuant to paragraph 6.17(c) of the JSE Debt Listings Requirements, Investec advises of the restatements to the 2022 and 2021 annual financial statements relating to the treatment of Demand Deposits with Restrictions on Use arising from a Contract with a Third Party: In the 31 March 2023 annual financial statements, the cash flow statements of Investec Bank (Mauritius) Limited were restated for the financial years 31 March 2022 and 2021 following a change in accounting policy during the current reporting period. The IFRS Interpretation Committee published an agenda decision on ‘Demand Deposits with Restrictions on Use arising from a Contract with a Third Party (IAS 7 Statement of cash flows) – Agenda Paper 3’ in April 2022. Based on the above-mentioned agenda decision, the Statement of cash flows of the Group and the Bank has been reviewed and it was concluded that the cash reserve balance held with the Bank of Mauritius should be included as ‘Cash and cash equivalents’ in the Statement of cash flows. As required by IAS 8, the above-mentioned change has been applied retrospectively to all prior periods affected. These changes in accounting policy do not have an impact on the consolidated and separate Income Statements, consolidated and separate Statements of Other Comprehensive income, consolidated and separate Balance Sheets and consolidated and separate Statement of Changes in Equity of Investec Bank (Mauritius) Limited. The comparative cash flow statements in the 2022 and 2021 annual financial statements have been restated for the above. This change has no impact on the comparative income statements. The details and reasons in respect thereof are disclosed in note 37 of the 2023 Annual Financial Statements. By order of the board Prithiviraj Jeewooth Company Secretary Investec Bank (Mauritius) Limited 30 June 2023 Sponsor: Investec Bank Limited
