CFSL - Annual report 2018

EXPLANATORY NOTES 30 SEPTEMBER 2018 44. CLASSIFICATION OF FINANCIAL INSTRUMENTS CATEGORIES OF FINANCIAL INSTRUMENTS The table below shows the financial assets and liabilities of the Group and the Company classified according to the categories under IAS 39. 30 September 2018 Categories under IAS 39 Group Company Financial assets Assets at fair value through profit or loss Available for sale Loans and receivables Total Assets at fair value through profit or loss Available for sale Loans and receivables Total MUR m MUR m MUR m MUR m MUR m MUR m MUR m MUR m Cash and bank balances - - 526.1 526.1 - - 107.9 107.9 Deposits with banks - - 1,026.0 1,026.0 - - 524.5 524.5 Loans and advances - - 2,865.6 2,865.6 - - 1,105.5 1,105.5 Investments in financial assets 1,589.7 1.2 8 1,598.9 1,589.7 1.2 - 1,590.9 Other assets - - 605.5 605.5 - - - - 1,589.7 1.2 5,031.2 6,622.1 1,589.7 1.2 1,737.9 3,328.8 Group Company Financial liabilties Liabilities at fair value through profit or loss Liabilities at amortised cost Total Liabilities at fair value through profit or loss Liabilities at amortised cost Total MUR m MUR m MUR m MUR m MUR m MUR m Deposits from customers - 3,426.6 3,426.6 - - - Other borrowed funds - 5,950 5,950 - 1,396.9 1,396.9 Other liabilities 20.0 1,200.6 1,220.6 20.0 111.1 111.1 20.0 10,577.2 10,597.2 20.0 1,508.0 1,508.0 30 September 2017 Categories under IAS 39 Group Company Financial assets Assets at fair value through profit or loss Available for sale Loans and receivables Total Assets at fair value through profit or loss Available for sale Loans and receivables Total MUR m MUR m MUR m MUR m MUR m MUR m MUR m MUR m Cash and bank balances - - 505.4 505.4 - - 113.5 113.5 Deposits with banks - - 2,738.9 2,738.9 - - 2,256.1 2,256.1 Loans and advances - - 2,367.6 2,367.6 - - 2,294.6 2,294.6 Investments in financial assets 12 1.8 8.0 21.8 13.3 1.8 - 15.1 Other assets - - 485.8 485.8 - - 368.4 368.4 12 1.8 6,105.7 6,119.5 13.3 1.8 5,032.6 5,047.7 Group Company Financial liabilties Financial liabilities at amortised cost Total Financial liabilities at amortised cost Total MUR m MUR m MUR m MUR m Deposits from customers 3,134.3 3,134.3 - - Other borrowed funds 4,184.2 4,184.2 1,620.0 1,620.0 Other liabilities 1,159.0 1,159.0 97.0 97.0 8,477.5 8,477.5 1,717.0 1,717.0 138 CIM FINANCIAL SERVICES LTD ANNUAL REPORT 2018