Annual Report 2019

Explanatory Notes 30 SEPTEMBER 2019 12. OTHER COMPREHENSIVE INCOME Translation Reserve Revaluation Reserve Actuarial Reserve Total MUR m MUR m MUR m MUR m GROUP Year ended 30 September 2019 Items that will not be reclassified to profit or loss Remeasurement of post employment benefit (note 25) - - (9.7) (9.7) Deferred tax on remeasurement of post employment benefit( note 26) - - 0.5 0.5 - - (9.2) (9.2) Items that may be reclassified subsequently to profit or loss Exchange difference on translation of foreign entities (1.6) - - (1.6) Movement in reserves of associates ( note 21(a)) 6.7 - - 6.7 5.1 - - 5.1 Other comprehensive income for the year, net of tax 5.1 - (9.2) (4.1) 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 Deferred tax on gain on revaluation of land and buildings - - - - 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) CIM FINANCIAL SERVICES LTD / ANNUAL REPORT 2019 111