157 I N T E G R A T E D R E P O R T 2 0 2 1 17. INVESTMENTS SECURITIES GROUP COMPANY Sep-21 MUR m Sep-20 MUR m Sep-21 MUR m Sep-20 MUR m Financial assets at FVTPL (a) 0.8 20.8 0.8 20.8 Financial assets at amortised costs (b) 127.7 8.1 119.6 - 128.5 28.9 120.4 20.8 GROUP COMPANY MUR m MUR m MUR m MUR m MUR m MUR m (a) Financial assets at FVTPL Level 1 Level 3 Total Level 1 Level 3 Total Non current At 1 October 2019 - 0.8 0.8 - 0.8 0.8 Additions 20.0 - 20.0 20.0 - 20.0 At 30 September 2020 20.0 0.8 20.8 20.0 0.8 20.8 Disposal (20.0) - (20.0) (20.0) - (20.0) At 30 September 2021 - 0.8 0.8 - 0.8 0.8 The Company has an investment in a company based in India. Each year a fair value assessment of the investment is done using the net assets approach which as per management reflects as fair value. The Net Assets Approach uses the following technique: The value of the investee is determined on the basis of the value of the assets and liabilities as disclosed in its financial statements as at the reporting date. The carrying amount is adjusted for the increase or decrease in the net asset value of the investee. (b) Financial assets at amortised costs GROUP COMPANY Sep-21 MUR m Sep-20 MUR m Sep-21 MUR m Sep-20 MUR m At 1 October 8.1 8.1 - - Additions 119.6 - 119.6 - At 30 September 127.7 8.1 119.6 - The financial assets’ additions during the year comprise of one five-year Government of Mauritius bond amounting to MUR 119.6m with a yield of 2.7% per annum. Explanatory Notes 30 SEPTEMBER 2021 E x p l a n a t o r y N o t e s GROUP COMPANY Sep-21 MUR m Sep-20 MUR m Sep-21 MUR m Sep-20 MUR m Trade receivables 0.4 7.0 - - Less impairment - (1.8) - - 0.4 5.2 - - Prepayments 48.5 46.9 47.8 1.8 Other receivables 325.2 308.0 305.1 - 374.1 360.1 352.9 1.8 Receivables from subsidiaries (a) - - 8.5 48.0 Loan at call to subsidiaries (a) (note 13) - - 32.9 143.4 Expected credit loss (a) - - (1.2) (1.2) - - 40.2 190.2 374.1 360.1 393.1 192.0 The carrying amount of other assets approximate their fair values due to their short termnature. 18. OTHER ASSETS
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