CFSL - Annual report 2018

STATEMENTS OF CHANGES IN EQUITY 30 SEPTEMBER 2018 NOTES Stated capital Capital reserves Revaluation reserves Other reserves Retained earnings Actuarial losses Attributable to owners of the parent Non controlling interests Total equity MUR m MUR m MUR m MUR m MUR m MUR m MUR m MUR m MUR m GROUP At 1 October 2017 680.5 426.1 168.3 (4.9) 5,171.6 2.6 6,444.2 315.0 6,759.2 Profit for the year - - - - 351.4 - 351.4 0.7 352.1 Other comprehensive income for the year 12 - - 4.3 (1.2) - (16.3) (13.2) 3.7 (9.5) Total comprehensive income for the year - - 4.3 (1.2) 351.4 (16.3) 338.2 4.4 342.6 Dividends 30 - - - - (455.9) - (455.9) - (455.9) Transfers - 68.6 - (1.4) (67.2) - - - - Total transactions with owners of parent - 68.6 - (1.4) (523.1) - (455.9) - (455.9) At 30 September 2018 680.5 494.7 172.6 (7.5) 4,999.9 (13.7) 6,326.5 319.4 6,645.9 Stated capital Capital reserves Revaluation reserves Other reserves Retained earnings Actuarial losses Attributable to owners of the parent Non controlling interests Total equity MUR m MUR m MUR m MUR m MUR m MUR m MUR m MUR m MUR m At 1 October 2016 680.5 356.6 83.5 10.5 2,395.6 1.2 3,527.9 384.5 3,912.4 Profit/(loss) for the year - - - - 2,956.2 - 2,956.2 (6.6) 2,949.6 Other comprehensive income for the year 12 - - 59.4 (15.4) - 1.4 45.4 11.0 56.4 Total comprehensive income for the year - - 59.4 (15.4) 2,956.2 1.4 3,001.6 4.4 3,006.0 Dividends 30 - - - - (88.5) - (88.5) - (88.5) Transfers - 77.2 - - (77.2) - - - - Purchase of non controlling interest - - 25.4 - (22.2) - 3.2 (72.5) (69.3) Disposal of subsidiaries - (7.7) - - 7.7 - - (1.4) (1.4) Total transactions with owners of parent - 69.5 25.4 - (180.2) - (85.3) (73.9) (159.2) At 30 September 2017 680.5 426.1 168.3 (4.9) 5,171.6 2.6 6,444.2 315.0 6,759.2 The explanatory notes on pages 62 to 139 form an integral part of these financial statements. Auditor’s report on pages 50 to 55. 59 CIM FINANCIAL SERVICES LTD ANNUAL REPORT 2018