| RETAINED EARNINGS AND OTHER RESERVES | THE GROUP | THE BANK | ||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Retained Earnings | Equity-settled share-based payment reserve | Fair value reserve | Statutory reserve | General banking reserve | Foreign currency translation reserve | Provision reserve | Total | Retained Earnings | Equity-settled share-based payment reserve | Fair value reserve | Statutory reserve | General banking reserve | Provision reserve | Total | ||||
| MUR'000 | MUR'000 | MUR'000 | MUR'000 | MUR'000 | MUR'000 | MUR'000 | MUR'000 | MUR'000 | MUR'000 | MUR'000 | MUR'000 | MUR'000 | MUR'000 | MUR'000 | ||||
| At 1 July 2017 | 870,794 | 2,862 | (12,839) | 339,711 | 134,964 | (615) | - | 464,083 | 944,373 | 2,862 | (12,838) | 339,711 | 134,964 | - | 464,699 | |||
| Profit for the year | 762,862 | - | - | - | - | - | - | - | 766,454 | - | - | - | - | - | - | |||
| Remeasurement losses in pension plan | (10,792) | - | - | - | - | - | - | - | (10,792) | - | - | - | - | - | - | |||
| Appropriation of reserves | (122,355) | - | - | 114,968 | 7,387 | - | - | 122,355 | (122,355) | - | - | 114,968 | 7,387 | - | 122,355 | |||
| Dividends | (300,159) | - | - | - | - | - | - | - | (300,159) | - | - | - | - | - | - | |||
| Expense arising from equity-settled share-based payment | - | (2,862) | - | - | - | - | - | (2,862) | - | (2,862) | - | - | - | - | (2,862) | |||
| Movement in fair value reserve | - | - | 10,722 | - | - | - | - | 10,722 | - | - | 10,722 | - | - | - | 10,722 | |||
| Foreign currency translation | - | - | - | - | - | (523) | - | (523) | - | - | - | - | - | - | - | |||
| Recycling of translation reserve on winding up | - | - | - | - | - | 523 | - | 523 | - | - | - | - | - | - | - | |||
| Reclassification adjustments relating to foreign operations disposed during the year | - | - | - | - | - | 615 | - | 615 | - | - | - | - | - | - | - | |||
| At 30 June 2018 | 1,200,350 | - | (2,117) | 454,679 | 142,351 | - | - | 594,913 | 1,277,521 | - | (2,116) | 454,679 | 142,351 | - | 594,914 | |||
| At 01 July 2018 | 1,200,350 | - | (2,117) | 454,679 | 142,351 | - | - | 594,913 | 1,277,521 | - | (2,116) | 454,679 | 142,351 | - | 594,914 | |||
| Effect of adopting IFRS 9 | (429,481) | - | 547 | - | - | - | 547 | (429,380) | - | 547 | - | - | - | 547 | ||||
| At 01 July 2018 (as restated) | 770,869 | - | (1,570) | 454,679 | 142,351 | - | - | 595,460 | 848,141 | - | (1,569) | 454,679 | 142,351 | - | 595,461 | |||
| Profit for the year | 1,627,972 | - | - | - | - | - | - | - | 1,584,783 | - | - | - | - | - | - | |||
| Remeasurement losses in pension plan | (9,753) | - | - | - | - | - | - | - | (8,888) | - | - | - | - | - | - | |||
| Appropriation of reserves | (254,286) | - | - | 237,719 | 16,567 | - | - | 254,286 | (254,286) | - | - | 237,719 | 16,567 | - | 254,286 | |||
| Dividends | (333,508) | - | - | - | - | - | - | - | (333,508) | - | - | - | - | - | - | |||
| Gains arising during the year | - | - | 2,047 | - | - | - | - | 2,047 | - | - | 2,047 | - | - | - | 2,047 | |||
Reclassification of losses included in profit or loss on derecognition | - | - | (98) | - | - | - | - | (98) | - | - | (98) | - | - | - | (98) | |||
| ECL for financial assets at FVTOCI | - | - | 527 | - | - | - | - | 527 | - | - | 527 | - | - | - | 527 | |||
| Gain on equity instruments designated at fair value through other comprehensive income | - | - | 6,205 | - | - | - | - | 6,205 | - | - | 1,122 | - | - | - | 1,122 | |||
| At 30 June 2019 | 1,801,294 | - | 7,111 | 692,398 | 158,918 | - | - | 858,427 | 1,836,242 | - | 2,029 | 692,398 | 158,918 | - | 853,345 | |||
| At 01 July 2019 | 1,801,294 | - | 7,111 | 692,398 | 158,918 | - | - | 858,427 | 1,836,242 | - | 2,029 | 692,398 | 158,918 | - | 853,345 | |||
| Profit for the year | 1,542,996 | - | - | - | - | - | - | - | 1,521,555 | - | - | - | - | - | - | |||
| Remeasurement losses in pension plan | (19,455) | - | - | - | - | - | - | - | (20,413) | - | - | - | - | - | - | |||
Additional provision in relation to Bank of Mauritius Guideline | (146,054) | - | - | - | - | - | 146,054 | 146,054 | (146,054) | - | - | - | - | 146,054 | 146,054 | |||
| Appropriation of reserves | (316,858) | - | - | 228,233 | 88,625 | - | - | 316,858 | (316,858) | - | - | 228,233 | 88,625 | - | 316,858 | |||
| Dividends | (576,684) | - | - | - | - | - | - | - | (576,684) | - | - | - | - | - | - | |||
| Fair value losses arising during the year | - | - | (2,880) | - | - | - | - | (2,880) | - | - | (2,880) | - | - | - | (2,880) | |||
Reclassification of gains included in profit or loss on derecognition | - | - | 3,046 | - | - | - | - | 3,046 | - | - | 3,046 | - | - | - | 3,046 | |||
| ECL for financial assets at FVTOCI | - | - | (1,074) | - | - | - | - | (1,074) | - | - | (1,074) | - | - | - | (1,074) | |||
| Gain on equity instruments designated at fair value through other comprehensive income | - | - | 4,995 | - | - | - | - | 4,995 | - | - | 1,370 | - | - | - | 1,370 | |||
| At 30 June 2020 | 2,285,239 | - | 11,198 | 920,631 | 247,543 | - | 146,054 | 1,325,426 | 2,297,788 | - | 2,491 | 920,631 | 247,543 | 146,054 | 1,316,719 | |||