| A | B | C | D | E | F | G | H | I | J | K | L | M | N | O | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
1 | |||||||||||||||
2 | THE GROUP | At 1 July 2019 | Charge to retained earnings | Charge/ (credit) to profit or loss | Charge/ (credit) to OCI | At 30 June 2019 | Charge/ (credit) to profit or loss | Charge/ (credit) to OCI | At 30 June 2020 | Disposal of subsidiary | Charge/ (credit) to profit or loss | Charge/ (credit) to OCI | At 30 June 2021 | ||
3 | MUR'000 | MUR'000 | MUR'000 | MUR'000 | MUR'000 | MUR'000 | MUR'000 | MUR'000 | MUR'000 | MUR'000 | MUR'000 | MUR'000 | |||
4 | Deferred tax assets | ||||||||||||||
5 | Impairment losses on loans and advances to banks and customers | (142,018) | (18,096) | 53,852 | - | (106,262) | (24,834) | - | (131,096) | - | (22,247) | - | (153,343) | ||
6 | Other temporary differences | (285) | - | (253) | - | (538) | (31) | - | (569) | 569 | - | - | - | ||
7 | Impairment loss on bond and other financial assets | (11,402) | (3,026) | 8,438 | - | (5,990) | 5,017 | - | (973) | - | (2,260) | - | (3,233) | ||
8 | Retirement benefit obligations | (2,939) | - | (480) | (426) | (3,845) | (293) | (1,268) | (5,406) | (491) | (1,013) | 2,446 | (4,464) | ||
9 | (156,644) | (21,122) | 61,557 | (426) | (116,635) | (20,141) | (1,268) | (138,044) | 78 | (25,520) | 2,446 | (161,040) | |||
10 | Deferred tax liability | ||||||||||||||
11 | Accelerated capital allowances | 14,897 | - | 74 | - | 14,971 | (1,433) | - | 13,538 | 40 | (2,131) | - | 11,447 | ||
12 | |||||||||||||||
13 | Net deferred tax assets | (141,747) | (21,122) | 61,631 | (426) | (101,664) | (21,574) | (1,268) | (124,506) | 118 | (27,651) | 2,446 | (149,593) | ||
14 | |||||||||||||||
15 | THE BANK | At 1 July 2019 | Charge to retained earnings | Charge/ (credit) to profit or loss | Charge/ (credit) to OCI | At 30 June 2019 | Charge/ (credit) to profit or loss | Charge/ (credit) to OCI | At 30 June 2020 | Disposal of subsidiary | Charge/ (credit) to profit or loss | Charge/ (credit) to OCI | At 30 June 2021 | ||
16 | MUR'000 | MUR'000 | MUR'000 | MUR'000 | MUR'000 | MUR'000 | MUR'000 | MUR'000 | MUR'000 | MUR'000 | MUR'000 | MUR'000 | |||
17 | Deferred tax assets | ||||||||||||||
18 | Impairment losses on loans and advances to banks and customers | (142,018) | (18,096) | 53,852 | - | (106,262) | (24,834) | - | (131,096) | - | (22,247) | - | (153,343) | ||
19 | Impairment loss on bond and other financial assets | (11,402) | (3,026) | 8,438 | - | (5,990) | 5,017 | - | (973) | - | (2,260) | - | (3,233) | ||
20 | Retirement benefit obligations | (2,939) | - | (392) | (381) | (3,712) | (867) | (1,318) | (5,897) | - | (1,013) | 2,446 | (4,464) | ||
21 | (156,359) | (21,122) | 61,898 | (381) | (115,964) | (20,684) | (1,318) | (137,966) | - | (25,520) | 2,446 | (161,040) | |||
22 | Deferred tax liability | ||||||||||||||
23 | Accelerated capital allowances | 14,897 | - | 114 | - | 15,011 | (1,433) | - | 13,578 | - | (2,131) | - | 11,447 | ||
24 | |||||||||||||||
25 | Net deferred tax assets | (141,462) | (21,122) | 62,012 | (381) | (100,953) | (22,117) | (1,318) | (124,388) | - | (27,651) | 2,446 | (149,593) | ||
26 |