Integrated Report 2020

INTEGRATED REPORT 2020 CIM FINANCIAL SERVICES LTD Explanatory Notes 30 SEPTEMBER 2020 12. OTHER COMPREHENSIVE INCOME Translation Reserve MUR m Actuarial Reserve MUR m Total MUR m GROUP Year ended 30 September 2020 Items that will not be reclassified to profit or loss Remeasurement of post employment benefit (note 25) - (60.1) (60.1) Deferred tax on remeasurement of post employment benefit (note 26) - 7.0 7.0 - (53.1) (53.1) Items that may be reclassified subsequently to profit or loss Exchange difference on translation of foreign entities 11.1 - 11.1 Movement in reserves of associates ( note 21(a)) 2.9 - 2.9 14.0 - 14.0 Other comprehensive income/(loss) for the year, net of tax 14.0 (53.1) (39.1) Translation Reserve MUR m Actuarial Reserve MUR m Total 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 6.7 - 6.7 5.1 - 5.1 Other comprehensive income/(loss) for the year, net of tax 5.1 (9.2) (4.1) COMPANY Actuarial Reserve MUR m Year ended 30 September 2020 Items that will not be reclassified to profit or loss Remeasurement of post employment benefit (note 25) (10.1) (10.1) Year ended 30 September 2019 Items that will not be reclassified to profit or loss Remeasurement of post employment benefit (note 25) (0.3) (0.3) Translation reserve The translation reserve comprises all foreign currency differences arising from the translation of the financial statements. Actuarial reserve The actuarial reserve represents the cumulative remeasurement of defined benefit obligation recognised. 112