| A | B | C | D | E | F | G | H | I | |
|---|---|---|---|---|---|---|---|---|---|
1 | |||||||||
2 | Retirement gratuities | THE GROUP | THE BANK | ||||||
3 | 2021 | 2020 | 2019 | 2021 | 2020 | 2019 | |||
4 | MUR'000 | MUR'000 | MUR'000 | MUR'000 | MUR'000 | MUR'000 | |||
5 | |||||||||
6 | Present value of obligations | 73,189 | 102,034 | 67,307 | 73,189 | 99,851 | 64,652 | ||
7 | |||||||||
8 | Movement in liability recognised in statements of financial position: | 2021 | 2020 | 2019 | 2021 | 2020 | 2019 | ||
9 | MUR'000 | MUR'000 | MUR'000 | MUR'000 | MUR'000 | MUR'000 | |||
10 | |||||||||
11 | Net liability at start of year | 102,034 | 67,307 | 42,776 | 99,851 | 64,652 | 41,688 | ||
12 | Disposal of subsidiary | (2,183) | - | - | - | - | - | ||
13 | Amount recognised in profit or loss | 14,782 | 15,489 | 14,352 | 14,782 | 14,953 | 13,695 | ||
14 | Amount recognised in other comprehensice income | (41,444) | 20,723 | 10,179 | (41,444) | 21,731 | 9,269 | ||
15 | Benefits paid | - | (1,485) | - | - | (1,485) | - | ||
16 | Net liability at end of the year | 73,189 | 102,034 | 67,307 | 73,189 | 99,851 | 64,652 | ||
17 | |||||||||
18 | Amounts recognised in statements of profit or loss and other comprehensive income | 2021 | 2020 | 2019 | 2021 | 2020 | 2019 | ||
19 | MUR'000 | MUR'000 | MUR'000 | MUR'000 | MUR'000 | MUR'000 | |||
20 | |||||||||
21 | Current service cost | 11,087 | 11,689 | 11,125 | 11,087 | 11,310 | 10,548 | ||
22 | Net interest cost | 3,695 | 3,800 | 3,227 | 3,695 | 3,643 | 3,147 | ||
23 | Components of amount recognised in profit or loss | 14,782 | 15,489 | 14,352 | 14,782 | 14,953 | 13,695 | ||
24 | Remeasurement of defined benefit obligations: | ||||||||
25 | Liability experience (gain)/ loss | (22,891) | 10,979 | 1,999 | (22,891) | 12,934 | 1,632 | ||
26 | Liability (gain)/ loss due to change in financial assumptions | (18,553) | 9,744 | 8,180 | (18,553) | 8,797 | 7,637 | ||
27 | Components of amount recognised in other comprehensive income | (41,444) | 20,723 | 10,179 | (41,444) | 21,731 | 9,269 | ||
28 | (26,662) | 36,212 | 24,531 | (26,662) | 36,684 | 22,964 | |||
29 | |||||||||
30 | Changes in the present value of the defined benefit obligations: | 2021 | 2020 | 2019 | 2021 | 2020 | 2019 | ||
31 | MUR'000 | MUR'000 | MUR'000 | MUR'000 | MUR'000 | MUR'000 | |||
32 | |||||||||
33 | At 1 July | 102,034 | 67,307 | 42,776 | 99,851 | 64,652 | 41,688 | ||
34 | Disposal of subsidiary | (2,183) | - | - | - | - | - | ||
35 | Interest cost | 3,695 | 3,800 | 3,227 | 3,695 | 3,643 | 3,147 | ||
36 | Current service cost | 11,087 | 11,689 | 11,125 | 11,087 | 11,310 | 10,548 | ||
37 | Liability experience (gain)/ loss | (22,891) | 10,979 | 1,999 | (22,891) | 12,934 | 1,632 | ||
38 | Liability (gain)/loss due to change in financial assumptions | (18,553) | 9,744 | 8,180 | (18,553) | 8,797 | 7,637 | ||
39 | Benefits paid | - | (1,485) | - | - | (1,485) | - | ||
40 | At 30 June | 73,189 | 102,034 | 67,307 | 73,189 | 99,851 | 64,652 |