	B	D	E	F	G	H	I	J
1
2		Improvement	Furniture	Office	Motor	Computer	Assets in
3		to buildings	and fittings	equipment	vehicles	equipment	progress	Total
4	COST	MUR'000	MUR'000	MUR'000	MUR'000	MUR'000	MUR'000	MUR'000
5
6	At 1 July 2018	57,883	79,733	16,885	8,129	98,953	14,634	276,217
7	Additions for the year	602	283	1,916	-	8,482	22,208	33,491
8	Capitalisation of assets in progress	602	53	182	-	13,688	(14,525)	-
9	Assets written off	-	(417)	(676)	-	(2,283)	-	(3,376)
10	At 30 June 2019	59,087	79,652	18,307	8,129	118,840	22,317	306,332
11
12	At 1 July 2019	59,087	79,652	18,307	8,129	118,840	22,317	306,332
13	Recognised to expense	-	-	-	-	-	(32)	(32)
14	Disposal for the year	-	-	-	(5,275)	-	-	(5,275)
15	Additions for the year	-	4,481	1,647	2,800	14,384	579	23,891
16	Capitalisation of assets in progress	527	683	141	-	8,923	(10,274)	-
17	Reclassification of assets	-	-	(2)	-	2	-	-
18	Assets written off	-	-	(136)	-	(451)	-	(587)
19	At 30 June 2020	59,614	84,816	19,957	5,654	141,698	12,590	324,329
20
21	At 1 July 2020	59,614	84,816	19,957	5,654	141,698	12,590	324,329
22	Reclassification of assets	-	(171)	190	-	(19)	-	-
23	Additions for the year	-	923	1,056	-	2,846	2,810	7,635
24	Capitalisation of assets in progress	-	-	5	-	579	(584)	-
25	Assets written off	-	(2,008)	(1,115)	(5,530)	(2,989)	-	(11,642)
26	At 30 June 2021	59,614	83,560	20,093	124	142,115	14,816	320,322
27
28	ACCUMULATED DEPRECIATION
29
30	At 1 July 2018	15,020	22,016	9,525	2,599	37,203	-	86,363
31	Charge for the year	5,293	7,146	2,213	1,045	20,664	-	36,361
32	Assets written off	-	(175)	(329)	-	(1,563)	-	(2,067)
33	At 30 June 2019	20,313	28,987	11,409	3,644	56,304	-	120,657
34
35	At 1 July 2019	20,313	28,987	11,409	3,644	56,304	-	120,657
36	Reclassification of assets	-	-	7	-	(7)	-	-
37	Charge for the year	5,343	7,474	2,148	821	19,927	-	35,713
38	Disposal for the year	-	-	-	(2,637)	-	-	(2,637)
39	Assets written off	-	-	(69)	-	(312)	-	(381)
40	At 30 June 2020	25,656	36,461	13,495	1,828	75,912	-	153,352
41
42	At 1 July 2020	25,656	36,461	13,495	1,828	75,912	-	153,352
43	Reclassification of assets	-	(93)	112	-	(19)	-	-
44	Charge for the year	5,351	7,480	2,169	482	20,151	-	35,633
45	Assets written off	-	(911)	(758)	(2,204)	(2,227)	-	(6,100)
46	At 30 June 2021	31,007	42,937	15,018	106	93,817	-	182,885
47
48	CARRYING AMOUNT
49
50	At 30 June 2021	28,607	40,623	5,075	18	48,298	14,816	137,437
51	At 30 June 2020	33,958	48,355	6,462	3,826	65,786	12,590	170,977
52	At 30 June 2019	38,774	50,665	6,898	4,485	62,536	22,317	185,675
53
54
55	NET BOOK VALUE AT 30 JUNE 2021
56	SEGMENT A	15,760	22,380	2,796	10	26,608	8,162	75,716
57	SEGMENT B	12,847	18,243	2,279	8	21,690	6,654	61,721
58		28,607	40,623	5,075	18	48,298	14,816	137,437
59
60	NET BOOK VALUE AT 30 JUNE 2020
61	SEGMENT A	15,426	21,966	2,935	1,738	29,884	5,719	77,668
62	SEGMENT B	18,532	26,389	3,527	2,088	35,902	6,871	93,309
63		33,958	48,355	6,462	3,826	65,786	12,590	170,977
64
65	NET BOOK VALUE AT 30 JUNE 2019
66	SEGMENT A	14,448	18,878	2,570	1,671	23,304	8,315	69,186
67	SEGMENT B	24,326	31,787	4,328	2,814	39,232	14,002	116,489
68		38,774	50,665	6,898	4,485	62,536	22,317	185,675

1

2

Improvement

Furniture

Office

Motor

Computer

Assets in

3

to buildings

and fittings

equipment

vehicles

equipment

progress

Total

4

COST

MUR'000

5

6

At 1 July 2018

57,883

79,733

16,885

8,129

98,953

14,634

276,217

7

Additions for the year

602

283

1,916

-

8,482

22,208

33,491

8

Capitalisation of assets in progress

602

53

182

-

13,688

(14,525)

-

9

Assets written off

-

(417)

(676)

-

(2,283)

-

(3,376)

10

At 30 June 2019

59,087

79,652

18,307

8,129

118,840

22,317

306,332

11

12

At 1 July 2019

59,087

79,652

18,307

8,129

118,840

22,317

306,332

13

Recognised to expense

-

(32)

14

Disposal for the year

-

(5,275)

-

(5,275)

15

Additions for the year

-

4,481

1,647

2,800

14,384

579

23,891

16

Capitalisation of assets in progress

527

683

141

-

8,923

(10,274)

-

17

Reclassification of assets

-

(2)

-

2

-

18

Assets written off

-

(136)

-

(451)

-

(587)

19

At 30 June 2020

59,614

84,816

19,957

5,654

141,698

12,590

324,329

20

21

At 1 July 2020

59,614

84,816

19,957

5,654

141,698

12,590

324,329

22

Reclassification of assets

-

(171)

190

-

(19)

-

23

Additions for the year

-

923

1,056

-

2,846

2,810

7,635

24

Capitalisation of assets in progress

-

5

-

579

(584)

-

25

Assets written off

-

(2,008)

(1,115)

(5,530)

(2,989)

-

(11,642)

26

At 30 June 2021

59,614

83,560

20,093

124

142,115

14,816

320,322

27

28

ACCUMULATED DEPRECIATION

29

30

At 1 July 2018

15,020

22,016

9,525

2,599

37,203

-

86,363

31

Charge for the year

5,293

7,146

2,213

1,045

20,664

-

36,361

32

Assets written off

-

(175)

(329)

-

(1,563)

-

(2,067)

33

At 30 June 2019

20,313

28,987

11,409

3,644

56,304

-

120,657

34

35

At 1 July 2019

20,313

28,987

11,409

3,644

56,304

-

120,657

36

Reclassification of assets

-

7

-

(7)

-

37

Charge for the year

5,343

7,474

2,148

821

19,927

-

35,713

38

Disposal for the year

-

(2,637)

-

(2,637)

39

Assets written off

-

(69)

-

(312)

-

(381)

40

At 30 June 2020

25,656

36,461

13,495

1,828

75,912

-

153,352

41

42

At 1 July 2020

25,656

36,461

13,495

1,828

75,912

-

153,352

43

Reclassification of assets

-

(93)

112

-

(19)

-

44

Charge for the year

5,351

7,480

2,169

482

20,151

-

35,633

45

Assets written off

-

(911)

(758)

(2,204)

(2,227)

-

(6,100)

46

At 30 June 2021

31,007

42,937

15,018

106

93,817

-

182,885

47

48

CARRYING AMOUNT

49

50

At 30 June 2021

28,607

40,623

5,075

18

48,298

14,816

137,437

51

At 30 June 2020

33,958

48,355

6,462

3,826

65,786

12,590

170,977

52

At 30 June 2019

38,774

50,665

6,898

4,485

62,536

22,317

185,675

53

54

55

NET BOOK VALUE AT 30 JUNE 2021

56

SEGMENT A

15,760

22,380

2,796

10

26,608

8,162

75,716

57

SEGMENT B

12,847

18,243

2,279

8

21,690

6,654

61,721

58

28,607

40,623

5,075

18

48,298

14,816

137,437

59

60

NET BOOK VALUE AT 30 JUNE 2020

61

SEGMENT A

15,426

21,966

2,935

1,738

29,884

5,719

77,668

62

SEGMENT B

18,532

26,389

3,527

2,088

35,902

6,871

93,309

63

33,958

48,355

6,462

3,826

65,786

12,590

170,977

64

65

NET BOOK VALUE AT 30 JUNE 2019

66

SEGMENT A

14,448

18,878

2,570

1,671

23,304

8,315

69,186

67

SEGMENT B

24,326

31,787

4,328

2,814

39,232

14,002

116,489

68

38,774

50,665

6,898

4,485

62,536

22,317

185,675