Annual Report 2019

Statements of Changes in Equity 30 SEPTEMBER 2019 NOTES Stated capital Actuarial reserves Retained earnings Total equity MUR m MUR m MUR m MUR m COMPANY At 1 October 2018 680.5 (3.8) 4,003.8 4,680.5 Impact of adopting IFRS9 - - (5.3) (5.3) Restated balance 680.5 (3.8) 3,998.5 4,675.2 Profit for the year - - 301.7 301.7 Other comprehensive income 12 - (0.3) - (0.3) Distribution of non cash assets to owners - - (1,721.1) (1,721.1) Dividends 30 - - (156.5) (156.5) At 30 September 2019 680.5 (4.1) 2,422.6 3,099.0 At 1 October 2017 680.5 0.7 4,455.2 5,136.4 Profit for the year - - 4.5 4.5 Other comprehensive income 12 - (4.5) - (4.5) Dividends 30 - - (455.9) (455.9) At 30 September 2018 680.5 (3.8) 4,003.8 4,680.5 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 70