| A | B | C | D | E | F | G | H | I | |
|---|---|---|---|---|---|---|---|---|---|
1 | |||||||||
2 | THE GROUP | THE BANK | |||||||
3 | 2020 | 2019 | 2018 | 2020 | 2019 | 2018 | |||
4 | (a) | Cash and cash equivalents | Notes | MUR'000 | MUR'000 | MUR'000 | MUR'000 | MUR'000 | MUR'000 |
5 | |||||||||
6 | Cash in hand | 40,108 | 42,087 | 30,086 | 40,108 | 42,087 | 30,086 | ||
7 | Unrestricted balances with the Central Bank | 8,500,527 | 3,988,536 | 1,490,484 | 8,500,527 | 3,988,536 | 1,490,484 | ||
8 | Short term placements with other banks | 39,092,753 | 33,808,173 | 30,172,195 | 39,092,753 | 33,808,173 | 30,172,195 | ||
9 | Short term placements with the central bank | 281,945 | - | - | 281,945 | - | - | ||
10 | Current accounts with other banks | 21,124,814 | 12,887,788 | 18,412,311 | 21,120,088 | 12,886,142 | 18,281,882 | ||
11 | Allowance for impairment losses | (3,172) | (25,946) | - | (3,172) | (25,946) | - | ||
12 | 69,036,975 | 50,700,638 | 50,105,076 | 69,032,249 | 50,698,992 | 49,974,647 | |||
13 | Bank overdrafts | (6,876) | (647) | (113) | (6,876) | (647) | (113) | ||
14 | 13 | 69,030,099 | 50,699,991 | 50,104,963 | 69,025,373 | 50,698,345 | 49,974,534 | ||
15 | |||||||||
16 | (b) | Change in operating assets | |||||||
17 | |||||||||
18 | Net change in mandatory balances with the Central Bank | (308,251) | (346,038) | (231,082) | (308,251) | (346,038) | (231,082) | ||
19 | Net change in placement with the Central Bank | 1,009,383 | 159,017 | (835,295) | 1,009,383 | 159,017 | (835,293) | ||
20 | Net change in placement with the other banks | 824,818 | (7,966,092) | 152,054 | 824,818 | (7,966,092) | 422,774 | ||
21 | Net change in derivative financial instruments | 422,634 | 152,457 | (308,211) | (229,548) | 116,077 | 20,043 | ||
22 | Net change in loans and advances to banks | 776,629 | (206,984) | (2,282,642) | 776,629 | (206,984) | (2,282,642) | ||
23 | Net change in loans and advances to customers | (1,762,888) | (764,854) | 661,323 | (1,762,888) | (764,854) | 661,323 | ||
24 | Net change in investment securities | (2,432,270) | (10,901,117) | (4,537,972) | (3,300,007) | (10,926,637) | (4,503,129) | ||
25 | Net change in other assets | (5,213) | (10,827) | 133,257 | 31,815 | (22,632) | (35,732) | ||
26 | (1,475,158) | (19,884,438) | (7,248,568) | (2,958,049) | (19,958,143) | (6,783,738) | |||
27 | |||||||||
28 | (c) | Change in operating liabilities | |||||||
29 | |||||||||
30 | Net change in due to banks | (23,411) | (902,854) | (561,981) | (23,411) | (902,854) | (561,923) | ||
31 | Net change in derivative financial instruments | (595,009) | (50,767) | 458,898 | 57,173 | (14,387) | (140,078) | ||
32 | Net change in debts issued | (149,023) | (149,607) | (307,999) | (13,649) | (30,970) | (960) | ||
33 | Net change in deposits from banks | 82,259 | (19,234) | 24,927 | 82,259 | (19,234) | 24,927 | ||
34 | Net change in deposits from customers | 19,807,608 | 19,915,739 | 20,509,841 | 19,656,360 | 19,842,132 | 20,277,976 | ||
35 | Net change in other liabilities | 122,981 | 39,204 | 100,432 | 127,648 | 51,471 | 84,033 | ||
36 | Net change in Financial liabilities measured at fair value through profit or loss | (867,741) | (25,515) | 35,977 | - | - | - | ||
37 | 18,377,664 | 18,806,966 | 20,260,095 | 19,886,380 | 18,926,158 | 19,683,975 | |||
38 | |||||||||
39 | (d) | Non-cash items included in profit before tax | |||||||
40 | |||||||||
41 | Depreciation of property and equipment | 19 | 36,153 | 37,726 | 35,606 | 35,713 | 36,361 | 34,370 | |
42 | Depreciation of right of use assets | 21 | 33,579 | - | - | 33,579 | - | - | |
43 | Amortisation of intangible assets | 20 | 40,934 | 72,014 | 37,310 | 40,923 | 38,586 | 27,005 | |
44 | Profit on disposal of property and equipment | 7(d) | (769) | - | (89) | (402) | - | (89) | |
45 | Property and equipment written off | 19 | 206 | 1,309 | 6,527 | 206 | 1,309 | 6,527 | |
46 | Intangible assets written off | 20 | - | 134,903 | 2,074 | - | - | 2,074 | |
47 | Adjustment for property and equipment | 19 | 32 | 1,293 | (12) | 32 | 1,293 | (12) | |
48 | Retirement benefit obligation | 30 | 15,489 | 14,352 | 8,164 | 14,953 | 13,697 | 7,077 | |
49 | Share based payments | - | - | (2,862) | - | - | (2,862) | ||
50 | Impairment loss on investment in subsidiary | - | - | - | - | 189,563 | - | ||
51 | Loss on winding up of subsidiary | - | 57,210 | 10,352 | - | - | - | ||
52 | Impairment on financial investments - held for trading | (54,600) | (12,472) | 721 | (54,600) | (12,472) | 721 | ||
53 | Net impairment loss on financial assets | 8 | 839,155 | 468,315 | 1,067,581 | 839,095 | 468,380 | 1,067,581 | |
54 | Impairment on receivable from subsidary | 22 | - | - | - | 33,057 | 103,000 | - | |
55 | 910,179 | 774,650 | 1,165,372 | 942,556 | 839,717 | 1,142,392 |