CFSL - Annual report 2018

EXPLANATORY NOTES 30 SEPTEMBER 2018 12. OTHER COMPREHENSIVE INCOME Translation Reserve Revaluation Reserve Actuarial Reserve Total MUR m MUR m MUR m MUR m GROUP Year ended 30 September 2018 Items that will not be reclassified to profit or loss Gain on revaluation of land and buildings - 8.0 - 8.0 Remeasurement of post employment benefit (note 25) - - (13.2) (13.2) Deferred tax on remeasurement of post employment benefit - - (3.1) (3.1) - 8.0 (16.3) (8.3) Items that may be reclassified subsequently to profit or loss Exchange difference on translation of foreign entities (0.3) - - (0.3) Movement in reserves of associates (0.9) - - (0.9) (1.2) - - (1.2) Other comprehensive income for the year, net of tax (1.2) 8.0 (16.3) (9.5) Translation Reserve Revaluation Reserve Actuarial Reserve Total MUR m MUR m MUR m MUR m GROUP Year ended 30 September 2017 Items that will not be reclassified to profit or loss Gain on revaluation of land and buildings - 72.6 - 72.6 Deferred tax on gain on revaluation of land and buildings - (2.2) - (2.2) Remeasurement of post employment benefit (note 25) - - 1.8 1.8 Deferred tax on remeasurement of post employment benefit - - (0.4) (0.4) - 70.4 1.4 71.8 Items that may be reclassified subsequently to profit or loss Exchange difference on translation of foreign entities (14.0) - - (14.0) Movement in reserves of associates (1.4) - - (1.4) (15.4) - - (15.4) Other comprehensive income for the year, net of tax (15.4) 70.4 1.4 56.4 96 CIM FINANCIAL SERVICES LTD ANNUAL REPORT 2018