| A | B | C | D | E | F | G | H | I | J | K | L | M | |||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|
1
|
|||||||||||||||||
|
2
|
THE GROUP | THE BANK | |||||||||||||||
|
3
|
2019 | 2018 | 2017 | 2019 | 2018 | 2017 | |||||||||||
|
4
|
MUR'000 | MUR'000 | MUR'000 | MUR'000 | MUR'000 | MUR'000 | |||||||||||
|
5
|
|||||||||||||||||
|
6
|
At 1 July 2018 | (141,747) | (146,928) | (60,316) | (141,462) | (147,057) | (60,441) | ||||||||||
|
7
|
Effect of adoption of IFRS 9 (Note 4) | (21,122) | - | - | (21,122) | - | - | ||||||||||
|
8
|
At 1 July 2018 (as restated) | (162,869) | (146,928) | (60,316) | (162,584) | (147,057) | (60,441) | ||||||||||
|
9
|
Charge to profit or loss: | ||||||||||||||||
|
10
|
Overprovision in deferred tax in previous years (Note 12 (b)) | 34 | (2,767) | (30,364) | 31 | (2,570) | (30,364) | ||||||||||
|
11
|
Movement for the year | 61,597 | 8,767 | (56,248) | 61,981 | 8,984 | (56,252) | ||||||||||
|
12
|
Charge to other comprehensive income: | ||||||||||||||||
|
13
|
Movement for the year | (426) | (819) | - | (381) | (819) | - | ||||||||||
|
14
|
At 30 June 2019 | (101,664) | (141,747) | (146,928) | (100,953) | (141,462) | (147,057) | ||||||||||
|
15
|
Analysed as follows: | ||||||||||||||||
|
16
|
Deferred tax liabilities | - | - | 129 | - | - | - | ||||||||||
|
17
|
Deferred tax assets | (101,664) | (141,747) | (147,057) | (100,953) | (141,462) | (147,057) | ||||||||||
|
18
|
Deferred tax liabilities | (101,664) | (141,747) | (146,928) | (100,953) | (141,462) | (147,057) | ||||||||||
|
19
|
|||||||||||||||||
|
20
|
|||||||||||||||||
|
21
|
THE GROUP | At 1 July 2016 | Charge/ (credit) to profit or loss | At 30 June 2017 | Charge/ (credit) to profit or loss | Charge/ (credit) to OCI | At 30 June 2018 | Charge to retained earnings | Charge/ (credit) to profit or loss | Charge/ (credit) to OCI | At 30 June 2019 | ||||||
|
22
|
MUR'000 | MUR'000 | MUR'000 | MUR'000 | MUR'000 | MUR'000 | MUR'000 | MUR'000 | MUR'000 | MUR'000 | |||||||
|
23
|
Deferred tax assets | ||||||||||||||||
|
24
|
Impairment losses on loans and advances to banks and customers | (75,960) | (68,795) | (144,755) | 2,737 | - | (142,018) | (18,096) | 53,852 | - | (106,262) | ||||||
|
25
|
Other temporary differences | - | - | - | (285) | - | (285) | - | (251) | (536) | |||||||
|
26
|
Impairment loss on bond and other financial assets | - | (10,994) | (10,994) | (408) | - | (11,402) | (3,026) | 8,436 | (5,992) | |||||||
|
27
|
Retirement benefit obligations | - | (1,817) | (1,817) | (303) | (819) | (2,939) | - | (480) | (426) | (3,845) | ||||||
|
28
|
(75,960) | (81,606) | (157,566) | 1,741 | (819) | (156,644) | (21,122) | 61,557 | (426) | (116,635) | |||||||
|
29
|
Deferred tax liability | ||||||||||||||||
|
30
|
Accelerated capital allowances | 15,644 | (5,006) | 10,638 | 4,259 | - | 14,897 | - | 74 | - | 14,971 | ||||||
|
31
|
(60,316) | (86,612) | (146,928) | 6,000 | (819) | (141,747) | (21,122) | 61,631 | (426) | (101,664) | |||||||
|
32
|
|||||||||||||||||
|
33
|
THE BANK | At 1 July 2016 | Charge/ (credit) to profit or loss | At 30 June 2017 | Charge/ (credit) to profit or loss | Charge/ (credit) to OCI | At 30 June 2018 | Charge to retained earnings | Charge/ (credit) to profit or loss | Charge/ (credit) to OCI | At 30 June 2019 | ||||||
|
34
|
MUR'000 | MUR'000 | MUR'000 | MUR'000 | MUR'000 | MUR'000 | MUR'000 | MUR'000 | MUR'000 | ||||||||
|
35
|
Deferred tax assets | ||||||||||||||||
|
36
|
Impairment losses on loans and advances to banks and customers | (75,960) | (68,795) | (144,755) | 2,737 | - | (142,018) | (18,096) | 53,852 | - | (106,262) | ||||||
|
37
|
Impairment loss on bond and other financial assets | - | (10,994) | (10,994) | (408) | - | (11,402) | (3,026) | 8,438 | - | (5,990) | ||||||
|
38
|
Retirement benefit obligations | - | (1,817) | (1,817) | (1,122) | (819) | (2,939) | - | (392) | (381) | (3,712) | ||||||
|
39
|
(75,960) | (81,606) | (157,566) | 1,207 | (819) | (156,359) | (21,122) | 61,898 | (381) | (115,964) | |||||||
|
40
|
Deferred tax liability | ||||||||||||||||
|
41
|
Accelerated capital allowances | 15,519 | (5,010) | 10,509 | 4,388 | - | 14,897 | - | 114 | - | 15,011 | ||||||
|
42
|
(60,441) | (86,616) | (147,057) | 5,595 | (819) | (141,462) | (21,122) | 62,012 | (381) | (100,953) | |||||||
| A | B | C | D | E | F | G | H | I | J | K | L | M | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|
1
|
|||||||||||||
|
2
|
THE GROUP | THE BANK | |||||||||||
|
3
|
2019 | 2018 | 2017 | 2019 | 2018 | 2017 | |||||||
|
4
|
MUR'000 | MUR'000 | MUR'000 | MUR'000 | MUR'000 | MUR'000 | |||||||
|
5
|
|||||||||||||
|
6
|
At 1 July 2018 | (141,747) | (146,928) | (60,316) | (141,462) | (147,057) | (60,441) | ||||||
|
7
|
Effect of adoption of IFRS 9 (Note 4) | (21,122) | - | - | (21,122) | - | - | ||||||
|
8
|
At 1 July 2018 (as restated) | (162,869) | (146,928) | (60,316) | (162,584) | (147,057) | (60,441) | ||||||
|
9
|
Charge to profit or loss: | ||||||||||||
|
10
|
Overprovision in deferred tax in previous years (Note 12 (b)) | 34 | (2,767) | (30,364) | 31 | (2,570) | (30,364) | ||||||
|
11
|
Movement for the year | 61,597 | 8,767 | (56,248) | 61,981 | 8,984 | (56,252) | ||||||
|
12
|
Charge to other comprehensive income: | ||||||||||||
|
13
|
Movement for the year | (426) | (819) | - | (381) | (819) | - | ||||||
|
14
|
At 30 June 2019 | (101,664) | (141,747) | (146,928) | (100,953) | (141,462) | (147,057) | ||||||
|
15
|
Analysed as follows: | ||||||||||||
|
16
|
Deferred tax liabilities | - | - | 129 | - | - | - | ||||||
|
17
|
Deferred tax assets | (101,664) | (141,747) | (147,057) | (100,953) | (141,462) | (147,057) | ||||||
|
18
|
Deferred tax liabilities | (101,664) | (141,747) | (146,928) | (100,953) | (141,462) | (147,057) | ||||||
|
19
|
|||||||||||||
|
20
|
|||||||||||||
|
21
|
THE GROUP | At 1 July 2016 | Charge/ (credit) to profit or loss | At 30 June 2017 | Charge/ (credit) to profit or loss | Charge/ (credit) to OCI | At 30 June 2018 | Charge to retained earnings | Charge/ (credit) to profit or loss | Charge/ (credit) to OCI | At 30 June 2019 | ||
|
22
|
MUR'000 | MUR'000 | MUR'000 | MUR'000 | MUR'000 | MUR'000 | MUR'000 | MUR'000 | MUR'000 | MUR'000 | |||
|
23
|
Deferred tax assets | ||||||||||||
|
24
|
Impairment losses on loans and advances to banks and customers | (75,960) | (68,795) | (144,755) | 2,737 | - | (142,018) | (18,096) | 53,852 | - | (106,262) | ||
|
25
|
Other temporary differences | - | - | - | (285) | - | (285) | - | (251) | (536) | |||
|
26
|
Impairment loss on bond and other financial assets | - | (10,994) | (10,994) | (408) | - | (11,402) | (3,026) | 8,436 | (5,992) | |||
|
27
|
Retirement benefit obligations | - | (1,817) | (1,817) | (303) | (819) | (2,939) | - | (480) | (426) | (3,845) | ||
|
28
|
(75,960) | (81,606) | (157,566) | 1,741 | (819) | (156,644) | (21,122) | 61,557 | (426) | (116,635) | |||
|
29
|
Deferred tax liability | ||||||||||||
|
30
|
Accelerated capital allowances | 15,644 | (5,006) | 10,638 | 4,259 | - | 14,897 | - | 74 | - | 14,971 | ||
|
31
|
(60,316) | (86,612) | (146,928) | 6,000 | (819) | (141,747) | (21,122) | 61,631 | (426) | (101,664) | |||
|
32
|
|||||||||||||
|
33
|
THE BANK | At 1 July 2016 | Charge/ (credit) to profit or loss | At 30 June 2017 | Charge/ (credit) to profit or loss | Charge/ (credit) to OCI | At 30 June 2018 | Charge to retained earnings | Charge/ (credit) to profit or loss | Charge/ (credit) to OCI | At 30 June 2019 | ||
|
34
|
MUR'000 | MUR'000 | MUR'000 | MUR'000 | MUR'000 | MUR'000 | MUR'000 | MUR'000 | MUR'000 | ||||
|
35
|
Deferred tax assets | ||||||||||||
|
36
|
Impairment losses on loans and advances to banks and customers | (75,960) | (68,795) | (144,755) | 2,737 | - | (142,018) | (18,096) | 53,852 | - | (106,262) | ||
|
37
|
Impairment loss on bond and other financial assets | - | (10,994) | (10,994) | (408) | - | (11,402) | (3,026) | 8,438 | - | (5,990) | ||
|
38
|
Retirement benefit obligations | - | (1,817) | (1,817) | (1,122) | (819) | (2,939) | - | (392) | (381) | (3,712) | ||
|
39
|
(75,960) | (81,606) | (157,566) | 1,207 | (819) | (156,359) | (21,122) | 61,898 | (381) | (115,964) | |||
|
40
|
Deferred tax liability | ||||||||||||
|
41
|
Accelerated capital allowances | 15,519 | (5,010) | 10,509 | 4,388 | - | 14,897 | - | 114 | - | 15,011 | ||
|
42
|
(60,441) | (86,616) | (147,057) | 5,595 | (819) | (141,462) | (21,122) | 62,012 | (381) | (100,953) | |||
| A | B | C | D | E | F | G | H | I | J | K | L | M | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|
1
|
|||||||||||||
|
2
|
THE GROUP | THE BANK | |||||||||||
|
3
|
2019 | 2018 | 2017 | 2019 | 2018 | 2017 | |||||||
|
4
|
MUR'000 | MUR'000 | MUR'000 | MUR'000 | MUR'000 | MUR'000 | |||||||
|
5
|
|||||||||||||
|
6
|
At 1 July 2018 | (141,747) | (146,928) | (60,316) | (141,462) | (147,057) | (60,441) | ||||||
|
7
|
Effect of adoption of IFRS 9 (Note 4) | (21,122) | - | - | (21,122) | - | - | ||||||
|
8
|
At 1 July 2018 (as restated) | (162,869) | (146,928) | (60,316) | (162,584) | (147,057) | (60,441) | ||||||
|
9
|
Charge to profit or loss: | ||||||||||||
|
10
|
Overprovision in deferred tax in previous years (Note 12 (b)) | 34 | (2,767) | (30,364) | 31 | (2,570) | (30,364) | ||||||
|
11
|
Movement for the year | 61,597 | 8,767 | (56,248) | 61,981 | 8,984 | (56,252) | ||||||
|
12
|
Charge to other comprehensive income: | ||||||||||||
|
13
|
Movement for the year | (426) | (819) | - | (381) | (819) | - | ||||||
|
14
|
At 30 June 2019 | (101,664) | (141,747) | (146,928) | (100,953) | (141,462) | (147,057) | ||||||
|
15
|
Analysed as follows: | ||||||||||||
|
16
|
Deferred tax liabilities | - | - | 129 | - | - | - | ||||||
|
17
|
Deferred tax assets | (101,664) | (141,747) | (147,057) | (100,953) | (141,462) | (147,057) | ||||||
|
18
|
Deferred tax liabilities | (101,664) | (141,747) | (146,928) | (100,953) | (141,462) | (147,057) | ||||||
|
19
|
|||||||||||||
|
20
|
|||||||||||||
|
21
|
THE GROUP | At 1 July 2016 | Charge/ (credit) to profit or loss | At 30 June 2017 | Charge/ (credit) to profit or loss | Charge/ (credit) to OCI | At 30 June 2018 | Charge to retained earnings | Charge/ (credit) to profit or loss | Charge/ (credit) to OCI | At 30 June 2019 | ||
|
22
|
MUR'000 | MUR'000 | MUR'000 | MUR'000 | MUR'000 | MUR'000 | MUR'000 | MUR'000 | MUR'000 | MUR'000 | |||
|
23
|
Deferred tax assets | ||||||||||||
|
24
|
Impairment losses on loans and advances to banks and customers | (75,960) | (68,795) | (144,755) | 2,737 | - | (142,018) | (18,096) | 53,852 | - | (106,262) | ||
|
25
|
Other temporary differences | - | - | - | (285) | - | (285) | - | (251) | (536) | |||
|
26
|
Impairment loss on bond and other financial assets | - | (10,994) | (10,994) | (408) | - | (11,402) | (3,026) | 8,436 | (5,992) | |||
|
27
|
Retirement benefit obligations | - | (1,817) | (1,817) | (303) | (819) | (2,939) | - | (480) | (426) | (3,845) | ||
|
28
|
(75,960) | (81,606) | (157,566) | 1,741 | (819) | (156,644) | (21,122) | 61,557 | (426) | (116,635) | |||
|
29
|
Deferred tax liability | ||||||||||||
|
30
|
Accelerated capital allowances | 15,644 | (5,006) | 10,638 | 4,259 | - | 14,897 | - | 74 | - | 14,971 | ||
|
31
|
(60,316) | (86,612) | (146,928) | 6,000 | (819) | (141,747) | (21,122) | 61,631 | (426) | (101,664) | |||
|
32
|
|||||||||||||
|
33
|
THE BANK | At 1 July 2016 | Charge/ (credit) to profit or loss | At 30 June 2017 | Charge/ (credit) to profit or loss | Charge/ (credit) to OCI | At 30 June 2018 | Charge to retained earnings | Charge/ (credit) to profit or loss | Charge/ (credit) to OCI | At 30 June 2019 | ||
|
34
|
MUR'000 | MUR'000 | MUR'000 | MUR'000 | MUR'000 | MUR'000 | MUR'000 | MUR'000 | MUR'000 | ||||
|
35
|
Deferred tax assets | ||||||||||||
|
36
|
Impairment losses on loans and advances to banks and customers | (75,960) | (68,795) | (144,755) | 2,737 | - | (142,018) | (18,096) | 53,852 | - | (106,262) | ||
|
37
|
Impairment loss on bond and other financial assets | - | (10,994) | (10,994) | (408) | - | (11,402) | (3,026) | 8,438 | - | (5,990) | ||
|
38
|
Retirement benefit obligations | - | (1,817) | (1,817) | (1,122) | (819) | (2,939) | - | (392) | (381) | (3,712) | ||
|
39
|
(75,960) | (81,606) | (157,566) | 1,207 | (819) | (156,359) | (21,122) | 61,898 | (381) | (115,964) | |||
|
40
|
Deferred tax liability | ||||||||||||
|
41
|
Accelerated capital allowances | 15,519 | (5,010) | 10,509 | 4,388 | - | 14,897 | - | 114 | - | 15,011 | ||
|
42
|
(60,441) | (86,616) | (147,057) | 5,595 | (819) | (141,462) | (21,122) | 62,012 | (381) | (100,953) | |||