| A | B | C | D | E | F | G | H | I | |
|---|---|---|---|---|---|---|---|---|---|
1 | |||||||||
2 | THE GROUP | THE BANK | |||||||
3 | 2021 | 2020 | 2019 | 2021 | 2020 | 2019 | |||
4 | (Restated) | (Restated) | (Restated) | (Restated) | |||||
5 | MUR'000 | MUR'000 | MUR'000 | MUR'000 | MUR'000 | MUR'000 | |||
6 | Accounting profit before tax: | ||||||||
7 | Continuing operations | 1,078,001 | 1,774,578 | 1,930,880 | 1,023,631 | 1,749,991 | 1,887,799 | ||
8 | Discontinued operations (Note 41) | - | (2,603) | (285) | - | - | - | ||
9 | 1,078,001 | 1,771,975 | 1,930,595 | 1,023,631 | 1,749,991 | 1,887,799 | |||
10 | |||||||||
11 | Taxed at 7% (2020: 7% and 2019: 17%) | 75,460 | 124,038 | 328,201 | 71,654 | 122,499 | 320,926 | ||
12 | Deemed credit on Segment B profits | - | - | (247,039) | - | - | (247,039) | ||
14 | Under/(over) provision in income tax in prior years | 10,846 | 425 | (1,053) | 10,846 | 425 | (311) | ||
15 | Amount paid under tax assessment review | - | 10,176 | - | - | 10,176 | - | ||
16 | Non deductible expenses | (1,031) | 7,710 | 46,908 | 2,775 | 5,863 | 52,812 | ||
17 | Bad debt written off subject to tax | - | 8,710 | 31,368 | - | 8,710 | 31,368 | ||
18 | Non taxable income | (30) | (6,470) | (9,875) | (30) | (3,628) | (6,442) | ||
19 | Withholding tax | - | 2,541 | 431 | - | 2,541 | 431 | ||
20 | CSR adjustment | 3,127 | (6,414) | (8,521) | 3,127 | (6,437) | (9,333) | ||
21 | Tax rate differential | (8,587) | 6,992 | 98,372 | (8,587) | 7,015 | 96,776 | ||
22 | Special levy | 68,664 | 81,665 | 63,797 | 68,664 | 81,665 | 63,797 | ||
23 | Tax expense | 148,405 | 228,979 | 302,623 | 148,405 | 228,436 | 303,016 | ||
24 | |||||||||
25 | Analysed as follows: | ||||||||
26 | Continuing operations | 148,405 | 228,436 | 303,016 | 148,405 | 228,436 | 303,016 | ||
27 | Discontinued operations (Note 41) | - | 543 | (393) | - | - | - | ||
28 | 148,405 | 228,979 | 302,623 | 148,405 | 228,436 | 303,016 | |||
29 | |||||||||
30 |