Annual Report 2019

Statements of Changes in Equity 30 SEPTEMBER 2019 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 2018 680.5 494.7 172.6 (7.5) 4,999.9 (13.7) 6,326.5 319.4 6,645.9 Impact of adopting IFRS 9 - - - - 2.8 - 2.8 - 2.8 Restated balance 680.5 494.7 172.6 (7.5) 5,002.7 (13.7) 6,329.3 319.4 6,648.7 Profit for the year - - - - 382.7 - 382.7 - 382.7 Other comprehensive income for the year - - - 5.1 - (9.2) (4.1) - (4.1) Total comprehensive income for the year - - - 5.1 382.7 (9.2) 378.6 - 378.6 Dividends - - - - (156.5) - (156.5) - (156.5) Distribution of non cash assets to owners - - (172.6) - (2,203.3) - (2,375.9) (319.4) (2,695.3) Transfers - 41.9 - - (41.9) - - - - Total transactions with owners of parent - 41.9 (172.6) - (2,401.7) - (2,532.4) (319.4) (2,851.8) At 30 September 2019 680.5 536.6 - (2.4) 2,983.7 (22.9) 4,175.5 - 4,175.5 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 2017 680.5 426.1 168.3 (4.9) 5,171.6 2.6 6,444.2 315.0 6,759.2 Profit/(loss) for the year - - - - 351.4 - 351.4 0.7 352.1 Other comprehensive income for the year - - 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 - - - - (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 The explanatory notes on pages 72 to 157 form an integral part of these financial statements. Auditors’ report on pages 60 to 65. CIM FINANCIAL SERVICES LTD / ANNUAL REPORT 2019 69