Annual Report 2019

Explanatory Notes 30 SEPTEMBER 2019 25. POST EMPLOYMENT BENEFIT ASSETS/LIABILITIES GROUP COMPANY Sep-19 Sep-18 Sep-19 Sep-18 MUR m MUR m MUR m MUR m Amounts recognised in the Statements of Financial Position: Pension benefits (a) 1.1 (7.2) - - Unfunded pension schemes (b) 37.7 40.9 37.7 40.9 Other retirement benefits (c) 55.6 46.7 - - 94.4 80.4 37.7 40.9 Analysed as follows: Non current assets - 7.2 - - Non current liabilities (94.4) (87.6) (37.7) (40.9) (94.4) (80.4) (37.7) (40.9) Amounts charged/(credited) to profit or loss: Pension benefits (a) 1.9 (0.4) - - Unfunded pension schemes (b) 2.4 2.4 2.4 2.4 Other retirement benefits (c) 7.5 7.0 - - Total included in employee benefit expense 11.8 9.0 2.4 2.4 Amounts charged to other comprehensive income: Pension benefits (a) 8.0 7.2 - - Unfunded pension schemes (b) 0.3 4.5 0.3 4.5 Other retirement benefits (c) 1.4 1.5 - - 9.7 13.2 0.3 4.5 CIM FINANCIAL SERVICES LTD / ANNUAL REPORT 2019 134