| A | B | C | D | E | F | G | H | I | J | K | L | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
1 | 2020 | 2019 | 2018 | |||||||||
2 | Segment A | Segment B | Total | Segment A | Segment B | Total | Segment A | Segment B | Total | |||
3 | MUR'000 | MUR'000 | MUR'000 | MUR'000 | MUR'000 | MUR'000 | MUR'000 | MUR'000 | MUR'000 | |||
4 | III | NET GAIN FROM DERECOGNITION OF FINANCIAL ASSETS MEASURED AT AMORTISED COST | ||||||||||
5 | ||||||||||||
6 | Loans and advances to banks | - | - | - | - | (15,687) | (15,687) | - | - | - | ||
7 | Loans and advances to customers | - | 19,846 | 19,846 | - | 41,002 | 41,002 | - | - | - | ||
8 | Debt instruments measured at amortised cost | - | (21,849) | (21,849) | - | (1,388) | (1,388) | - | - | - | ||
9 | - | (2,003) | (2,003) | - | 23,927 | 23,927 | - | - | - | |||
10 | ||||||||||||
11 | IV (a) | NET TRADING INCOME | ||||||||||
12 | ||||||||||||
13 | Net trading income: | |||||||||||
14 | - Net gain on debt instruments measured at fair value through profit or loss | 382,790 | 116,530 | 499,320 | 184,668 | 51,210 | 235,878 | 83,695 | 31,320 | 115,015 | ||
15 | - Fair value (loss)/gain on derivatives held for trading | 122,673 | (5,439) | 117,234 | (7,016) | - | (7,016) | 27,107 | - | 27,107 | ||
16 | 505,463 | 111,091 | 616,554 | 177,652 | 51,210 | 228,862 | 110,802 | 31,320 | 142,122 | |||
17 | ||||||||||||
18 | IV (b) | NET GAIN FROM DERECOGNITION OF FINANCIAL ASSETS MEASURED AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME | ||||||||||
19 | ||||||||||||
20 | Net gain from derecognition of financial assets measured at fair value through other comprehensive income | - | (3,046) | (3,046) | 98 | - | 98 | 34,582 | - | 34,582 | ||
21 | ||||||||||||
22 | IV (c) | NET GAIN FROM FOREIGN EXCHANGE AND DERIVATIVES | ||||||||||
23 | ||||||||||||
24 | Fair value gain/(loss) on derivatives held for risk management (foreign exchange) | 43,776 | 30,822 | 74,598 | (18,305) | (86,974) | (105,279) | - | - | - | ||
25 | Gain on foreign exchange | 307,222 | 382,480 | 689,702 | 355,173 | 438,047 | 793,220 | 106,916 | 533,147 | 640,063 | ||
26 | Foreign exchange difference on impairment | (34,969) | (43,535) | (78,504) | - | - | - | - | - | - | ||
27 | 316,029 | 369,767 | 685,796 | 336,868 | 351,073 | 687,941 | 106,916 | 533,147 | 640,063 | |||
28 | ||||||||||||
29 | IV (d) | OTHER OPERATING INCOME | ||||||||||
30 | ||||||||||||
31 | Other operating income: | |||||||||||
32 | - Profit on disposal of motor vehicle | 402 | - | 402 | - | - | - | 89 | - | 89 | ||
33 | - Transaction and other related fees | 17,365 | 4,947 | 22,312 | 9,097 | 6,021 | 15,118 | 22,025 | 10,863 | 32,888 | ||
34 | 17,767 | 4,947 | 22,714 | 9,097 | 6,021 | 15,118 | 22,114 | 10,863 | 32,977 | |||
35 | ||||||||||||
36 | ||||||||||||
37 | V | NET IMPAIRMENT LOSS ON FINANCIAL ASSETS | ||||||||||
38 | ||||||||||||
39 | LOSS ALLOWANCE ON FINANCIAL ASSETS | |||||||||||
40 | Cash and cash equivalents | (1,969) | (20,805) | (22,774) | (2,206) | (22,243) | (24,449) | - | - | - | ||
41 | Due from banks | (175) | 1,166 | 991 | 2,290 | 1,370 | 3,660 | - | 270,720 | 270,720 | ||
42 | Loans and advances to banks | 1,694 | (5,202) | (3,508) | - | (2,662) | (2,662) | - | 52,796 | 52,796 | ||
43 | Loan and advances to customers | 177,583 | 799,854 | 977,437 | 16,824 | 560,895 | 577,719 | 324,842 | 427,776 | 752,618 | ||
44 | Debt instruments measured at FVTOCI | - | (1,074) | (1,074) | (77) | 604 | 527 | - | - | - | ||
45 | Debt instruments measured at amortised cost | 1,023 | (1,609) | (586) | 1,890 | 505 | 2,395 | - | - | - | ||
46 | Financial guarantee contracts and loan commitments (Note 38) | (5,320) | 2,204 | (3,116) | 1,092 | (702) | 390 | - | - | - | ||
47 | Total credit loss expense under IFRS 9 | 172,836 | 774,534 | 947,370 | 19,813 | 537,767 | 557,580 | 324,842 | 751,292 | 1,076,134 | ||
48 | Bad debt recovered | (11,364) | (96,911) | (108,275) | (5,728) | (83,472) | (89,200) | (2,580) | (5,973) | (8,553) | ||
49 | 161,472 | 677,623 | 839,095 | 14,085 | 454,295 | 468,380 | 322,262 | 745,319 | 1,067,581 |