| A | B | C | D | E | F | G | H | I | |
|---|---|---|---|---|---|---|---|---|---|
1 | |||||||||
2 | THE GROUP | THE BANK | |||||||
3 | 2020 | 2019 | 2018 | 2020 | 2019 | 2018 | |||
4 | MUR'000 | MUR'000 | MUR'000 | MUR'000 | MUR'000 | MUR'000 | |||
5 | |||||||||
6 | Present value of obligations | 102,034 | 67,307 | 42,776 | 99,851 | 64,652 | 41,688 | ||
7 | |||||||||
8 | Movement in liability recognised in statements of financial position: | 2020 | 2019 | 2018 | 2020 | 2019 | 2018 | ||
9 | MUR'000 | MUR'000 | MUR'000 | MUR'000 | MUR'000 | MUR'000 | |||
10 | |||||||||
11 | Net liability at start of year | 67,307 | 42,776 | 23,000 | 64,652 | 41,688 | 23,000 | ||
12 | Amount recognised in profit or loss | 15,489 | 14,353 | 8,165 | 14,953 | 13,697 | 7,077 | ||
13 | Amount recognised in other comprehensice income | 20,723 | 10,178 | 11,611 | 21,731 | 9,267 | 11,611 | ||
14 | Benefits paid | (1,485) | - | - | (1,485) | - | - | ||
15 | Net liability at end of the year | 102,034 | 67,307 | 42,776 | 99,851 | 64,652 | 41,688 | ||
16 | |||||||||
17 | Amounts recognised in statements of profit or loss and other comprehensive income | 2020 | 2019 | 2018 | 2020 | 2019 | 2018 | ||
18 | MUR'000 | MUR'000 | MUR'000 | MUR'000 | MUR'000 | MUR'000 | |||
19 | |||||||||
20 | Current service cost | 11,689 | 11,126 | 6,071 | 11,310 | 10,550 | 5,697 | ||
21 | Net interest cost | 3,800 | 3,227 | 2,094 | 3,643 | 3,147 | 1,380 | ||
22 | Components of amount recognised in profit or loss | 15,489 | 14,353 | 8,165 | 14,953 | 13,697 | 7,077 | ||
23 | Remeasurement of defined benefit obligations: | ||||||||
24 | Liability experience loss | 10,979 | 1,998 | 7,267 | 12,934 | 1,630 | 7,267 | ||
25 | Liability loss due to change in financial assumptions | 9,744 | 8,180 | 4,344 | 8,797 | 7,637 | 4,344 | ||
26 | 36,212 | 24,531 | 19,776 | 36,684 | 22,964 | 18,688 | |||
27 | |||||||||
28 | Changes in the present value of the defined benefit obligations: | 2020 | 2019 | 2018 | 2020 | 2019 | 2018 | ||
29 | MUR'000 | MUR'000 | MUR'000 | MUR'000 | MUR'000 | MUR'000 | |||
30 | |||||||||
31 | At 1 July | 67,307 | 42,776 | 23,000 | 64,652 | 41,688 | 23,000 | ||
32 | Interest cost | 3,800 | 3,227 | 2,094 | 3,643 | 3,147 | 1,380 | ||
33 | Current service cost | 11,689 | 11,126 | 6,071 | 11,310 | 10,550 | 5,697 | ||
34 | Liability experience loss | 10,979 | 1,998 | 7,267 | 12,934 | 1,630 | 7,267 | ||
35 | Liability loss due to change in financial assumptions | 9,744 | 8,180 | 4,344 | 8,797 | 7,637 | 4,344 | ||
36 | Benefits paid | (1,485) | - | - | (1,485) | - | - | ||
37 | At 30 June | 102,034 | 67,307 | 42,776 | 99,851 | 64,652 | 41,688 |