CFSL - Annual report 2018

EXPLANATORY NOTES 30 SEPTEMBER 2018 25. POST EMPLOYMENT BENEFIT ASSETS/LIABILITIES GROUP COMPANY Sep-18 Sep-17 Sep-18 Sep-17 MUR m MUR m MUR m MUR m Amounts recognised in the Statements of Financial Position: Pension benefits (a) (7.2) (6.8) - - Unfunded pension schemes (b) 40.9 40.2 40.9 40.2 Other retirement benefits (c) 46.7 37.5 - - 80.4 70.9 40.9 40.2 Analysed as follows: Non current assets 7.2 6.8 - - Non current liabilities (87.6) (77.7) (40.9) (40.2) (80.4) (70.9) (40.9) (40.2) Amounts charged to profit or loss: Pension benefits (a) (0.4) 0.7 - - Unfunded pension schemes (b) 2.4 2.9 2.4 2.9 Other retirement benefits (c) 7.0 4.8 - - Total included in employee benefit expense 9.0 8.4 2.4 2.9 Amounts charged to/(credited) other comprehensive income: Pension benefits (a) 7.2 (0.5) - - Unfunded pension schemes (b) 4.5 (0.7) 4.5 (0.7) Other retirement benefits (c) 1.5 (0.6) - - 13.2 (1.8) 4.5 (0.7) 114 CIM FINANCIAL SERVICES LTD ANNUAL REPORT 2018