Integrated Report 2020

INTEGRATED REPORT 2020 CIM FINANCIAL SERVICES LTD Statements of Changes in Equity 30 SEPTEMBER 2020 Notes Stated capital MUR m Capital reserves MUR m Revaluation reserves MUR m Other reserves MUR m Retained earnings MUR m Actuarial reserves MUR m Attributable to owners of the parent MUR m Non controlling interests MUR m Total equity MUR m GROUP At 1 October 2019 as previously stated 680.5 536.6 - (2.4) 2,983.7 (22.9) 4,175.5 - 4,175.5 impact of adopting IFRS 16 43 - - - - (11.9) - (11.9) - (11.9) as restated 680.5 536.6 - (2.4) 2,971.8 (22.9) 4,163.6 - 4,163.6 Profit for the year - - - - 190.8 - 190.8 - 190.8 Other comprehensive income/(loss) for the year 12 - - - 14.0 - (53.1) (39.1) - (39.1) Total comprehensive income/(loss) for the year - - - 14.0 190.8 (53.1) 151.7 - 151.7 Dividends 29 - - - - (108.9) - (108.9) - (108.9) Effect of share buy back of associate - - - (6.9) - - (6.9) - (6.9) Total transactions with owners of parent - - - (6.9) (108.9) - (115.8) - (115.8) At 30 September 2020 680.5 536.6 - 4.7 3,053.7 (76.0) 4,199.5 - 4,199.5 Notes Stated capital MUR m Capital reserves MUR m Revaluation reserves MUR m Other reserves MUR m Retained earnings MUR m Actuarial reserves MUR m Attributable to owners of the parent MUR m Non controlling interests MUR m Total equity MUR m At 1 October 2018 as previously stated 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 as restated 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/(loss) for the year 12 - - - 5.1 - (9.2) (4.1) - (4.1) Total comprehensive income/(loss) for the year - - - 5.1 382.7 (9.2) 378.6 - 378.6 Dividends 29 - - - - (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 The notes on pages 72 to 155 form an integral part of these financial statements. Auditor’s report on pages 62 to 65. 69