	B	D	E	F	G	H	I	J	K	L	M	N	O
1
2	THE BANK		2021				2020				2019
3		Quoted prices in active markets	Significant observable inputs	Significant unobservable inputs		Quoted prices in active markets	Significant observable inputs	Significant unobservable inputs		Quoted prices in active markets	Significant observable inputs	Significant unobservable inputs
4		Level 1	Level 2	Level 3	Total fair value	Level 1	Level 2	Level 3	Total fair value	Level 1	Level 2	Level 3	Total fair value
5		MUR'000	MUR'000	MUR'000	MUR'000	MUR'000	MUR'000	MUR'000	MUR'000	MUR'000	MUR'000	MUR'000	MUR'000
6
7	Financial assets at amortised cost
8	Derivative financial instruments
9	Foreign exchange option contracts	-	2,050	-	2,050	-	2,062	-	2,062	-	8,361	-	8,361
10	Foreign exchange contracts	-	59,798	-	59,798	-	125,451	-	125,451	-	84,052	-	84,052
11	Cross currency interest rate swap	-	151,683	-	151,683	-	97,580	-	97,580	-	-	-	-
12	Interest rate swaps	-	2,870	-	2,870	-	3,906	-	3,906	-	-	-	-
13	Options contracts	-	191,479	-	191,479	-	92,962	-	92,962	-	-	-	-
14		-	407,880	-	407,880	-	321,961	-	321,961	-	92,413		92,413
15
16	Financial assets held for trading measured at fair value through profit or loss
17	Government of Mauritius debts securities	-	2,805,517	-	2,805,517	-	850,043	-	850,043	-	1,416,463	-	1,416,463
18	Bank of Mauritius bonds and notes	-	1,038,656	-	1,038,656	-	920,011	-	920,011	-	3,427,026	-	3,427,026
19	Corporate bonds and notes	1,656,406	34,234	-	1,690,640	190,635	81,791	-	272,426	356	-	-	356
20		1,656,406	3,878,407	-	5,534,813	190,635	1,851,845	-	2,042,480	356	4,843,489	-	4,843,845
21
22	Debt instruments measured at fair value through other comprehensive income
23	Foreign Securities treasury bills and bonds	-	-	-	-	-	-	-	-	-	3,571,880	-	3,571,880
24		-	-	-	-	-	-	-	-	-	3,571,880		3,571,880
25
26	Equity investments designated at fair value through other comprehensive income *
27	Equity investments	-	-	13,804	13,804	-	-	9,673	9,673	-	-	8,303	8,303
28		-	-	13,804	13,804	-	-	9,673	9,673	-	-	8,303	8,303
29
30	Equity Investment measured at fair value through profit or loss
31	Equity investment	1,705	-	-	1,705	-	-	-	-	-	-	-	-
32		1,705	-	-	1,705	-	-	-	-	-	-	-	-
33
34		1,658,111	4,286,287	13,804	5,958,202	190,635	2,173,806	9,673	2,374,114	356	8,507,782	8,303	8,516,441
35	Financial liabilities at amortised cost
36
37	Derivative financial instruments
38	Foreign exchange option contracts	-	2,050	-	2,050	-	1,759	-	1,759	-	7,945	-	7,945
39	Forward foreign exchange contracts and swaps	-	13,701	-	13,701	-	7,706	-	7,706	-	42,050	-	42,050
40	Interest rate swaps	-	3,162	-	3,162	-	4,741	-	4,741	-	-	-	-
41	Options contracts	-	191,479	-	191,479	-	92,962	-	92,962	-	-	-	-
42		-	210,392	-	210,392	-	107,168	-	107,168	-	49,995		49,995

1

2

THE BANK

2021

2020

2019

3

Quoted prices in active markets

Significant observable inputs

Significant unobservable inputs

Quoted prices in active markets

Significant observable inputs

Significant unobservable inputs

Quoted prices in active markets

Significant observable inputs

Significant unobservable inputs

4

Level 1

Level 2

Level 3

Total fair value

Level 1

Level 2

Level 3

Total fair value

Level 1

Level 2

Level 3

Total fair value

5

MUR'000

6

7

Financial assets at amortised cost

8

Derivative financial instruments

9

Foreign exchange option contracts

-

2,050

-

2,050

-

2,062

-

2,062

-

8,361

-

8,361

10

Foreign exchange contracts

-

59,798

-

59,798

-

125,451

-

125,451

-

84,052

-

84,052

11

Cross currency interest rate swap

-

151,683

-

151,683

-

97,580

-

97,580

-

12

Interest rate swaps

-

2,870

-

2,870

-

3,906

-

3,906

-

13

Options contracts

-

191,479

-

191,479

-

92,962

-

92,962

-

14

-

407,880

-

407,880

-

321,961

-

321,961

-

92,413

15

16

Financial assets held for trading measured at fair value through profit or loss

17

Government of Mauritius debts securities

-

2,805,517

-

2,805,517

-

850,043

-

850,043

-

1,416,463

-

1,416,463

18

Bank of Mauritius bonds and notes

-

1,038,656

-

1,038,656

-

920,011

-

920,011

-

3,427,026

-

3,427,026

19

Corporate bonds and notes

1,656,406

34,234

-

1,690,640

190,635

81,791

-

272,426

356

-

356

20

1,656,406

3,878,407

-

5,534,813

190,635

1,851,845

-

2,042,480

356

4,843,489

-

4,843,845

21

22

Debt instruments measured at fair value through other comprehensive income

23

Foreign Securities treasury bills and bonds

-

3,571,880

-

3,571,880

24

-

3,571,880

25

26

Equity investments designated at fair value through other comprehensive income *

27

Equity investments

-

13,804

-

9,673

-

8,303

28

-

13,804

-

9,673

-

8,303

29

30

Equity Investment measured at fair value through profit or loss

31

Equity investment

1,705

-

1,705

-

32

1,705

-

1,705

-

33

34

1,658,111

4,286,287

13,804

5,958,202

190,635

2,173,806

9,673

2,374,114

356

8,507,782

8,303

8,516,441

35

Financial liabilities at amortised cost

36

37

Derivative financial instruments

38

Foreign exchange option contracts

-

2,050

-

2,050

-

1,759

-

1,759

-

7,945

-

7,945

39

Forward foreign exchange contracts and swaps

-

13,701

-

13,701

-

7,706

-

7,706

-

42,050

-

42,050

40

Interest rate swaps

-

3,162

-

3,162

-

4,741

-

4,741

-

41

Options contracts

-

191,479

-

191,479

-

92,962

-

92,962

-

42

-

210,392

-

210,392

-

107,168

-

107,168

-

49,995