Annual Report 2019

Explanatory notes 30 SEPTEMBER 2019 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 IFRS 9 and IAS 39 respectively. 30 September 2019 Categories under IFRS 9 GROUP COMPANY Financial assets Assets at fair value through profit or loss Assets at amortised costs Total Assets at fair value through profit or loss Assets at amortised costs Total MUR m MUR m MUR m MUR m MUR m MUR m Cash and bank balances - 444.5 444.5 - 12.6 12.6 Deposits with banks - 507.0 507.0 - - - Loans and advances - 3,708.7 3,708.7 - 2,991.9 2,991.9 Investments in financial assets 0.8 8.1 8.9 0.8 - 0.8 Other assets - 376.6 376.6 - 200.4 200.4 0.8 5,044.9 5,045.7 0.8 3,204.9 3,205.7 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 Other borrowed funds - 9,094.8 9,094.8 - 1,203.3 1,203.3 Other liabilities - 1,256.5 1,256.5 - 3.8 3.8 - 10,351.3 10,351.3 - 1,207.1 1,207.1 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 8.0 1,598.9 1,589.7 1.2 - 1,590.9 Other assets - - 605.5 605.5 - - 373.0 373.0 1,589.7 1.2 5,031.2 6,622.1 1,589.7 1.2 2,110.9 3,701.8 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 - 5,949.8 5,949.8 - 1,396.9 1,396.9 Other liabilities 20.0 1,200.6 1,220.6 20.0 111.1 131.1 20.0 10,577.0 10,597.0 20.0 1,508.0 1,528.0 CIM FINANCIAL SERVICES LTD / ANNUAL REPORT 2019 156