	B	C	D	E	F	G	H	I	J	K	L
1
2			Year ended 30 June 2021			Year ended 30 June 2020			Year ended 30 June 2019
3			Segment A	Segment B	Total	Segment A	Segment B	Total	Segment A	Segment B	Total
4		Notes	MUR'000	MUR'000	MUR'000	MUR'000	MUR'000	MUR'000	MUR'000	MUR'000	MUR'000
5
6	Interest income	I	1,084,806	599,606	1,684,412	1,313,453	1,800,575	3,114,028	1,210,073	1,958,974	3,169,047
7	Interest expense	I	(308,830)	(303,164)	(611,994)	(500,810)	(584,976)	(1,085,786)	(484,612)	(373,662)	(858,274)
8	Net interest income, calculated using EIR method		775,976	296,442	1,072,418	812,643	1,215,599	2,028,242	725,461	1,585,312	2,310,773
9	Fee and commission income	II	179,280	698,590	877,870	181,027	606,451	787,478	176,972	555,632	732,604
10	Fee and commission expense	II	(103,540)	(211,830)	(315,370)	(81,719)	(215,773)	(297,492)	(41,457)	(249,922)	(291,379)
11	Net fee and commission income		75,740	486,760	562,500	99,308	390,678	489,986	135,515	305,710	441,225
12	Net (loss)/gain from derecognition of financial assets measured at amortised cost	III	-	-	-	-	(2,003)	(2,003)	-	23,927	23,927
13	Net trading income	IV (a)	570,712	374,531	945,243	821,492	480,858	1,302,350	514,520	402,283	916,803
14	Other gains/(losses)	IV (b)		1,696	1,696	-	(3,046)	(3,046)	98	-	98
15	Other operating income	IV (c)	(106)	-	(106)	(375)	-	(375)	665	-	665
16	Total operating income		1,422,322	1,159,429	2,581,751	1,733,068	2,082,086	3,815,154	1,376,259	2,317,232	3,693,491
17	Net impairment loss on financial assets	V	(271,586)	(193,545)	(465,131)	(161,472)	(677,623)	(839,095)	(14,085)	(454,295)	(468,380)
18	Net operating income		1,150,736	965,884	2,116,620	1,571,596	1,404,463	2,976,059	1,362,174	1,862,937	3,225,111
19	Personnel expenses		(355,386)	(307,548)	(662,934)	(318,885)	(399,194)	(718,079)	(236,064)	(410,232)	(646,296)
20	Depreciation of property and equipment		(19,631)	(16,002)	(35,633)	(16,223)	(19,490)	(35,713)	(13,549)	(22,812)	(36,361)
21	Depreciation on right of use assets		(18,132)	(14,780)	(32,912)	(14,416)	(17,319)	(31,735)	-	-	-
22	Amortisation of intangible assets		(23,120)	(18,846)	(41,966)	(18,590)	(22,333)	(40,923)	(14,378)	(24,208)	(38,586)
23	Other operating expenses		(176,041)	(143,503)	(319,544)	(166,515)	(200,046)	(366,561)	(120,544)	(202,962)	(323,506)
24	Total operating expenses		(592,310)	(500,679)	(1,092,989)	(534,629)	(658,382)	(1,193,011)	(384,535)	(660,214)	(1,044,749)
25	Operating profit		558,426	465,205	1,023,631	1,036,967	746,081	1,783,048	977,639	1,202,723	2,180,362
26	Impairment loss on subsidiary		-	-	-	-	-	-	(189,563)	-	(189,563)
27	Impairment on receivable from subsidary		-	-	-	(33,057)	-	(33,057)	(103,000)	-	(103,000)
28	Profit before tax		558,426	465,205	1,023,631	1,003,910	746,081	1,749,991	685,076	1,202,723	1,887,799
29	Tax expense		(115,198)	(33,207)	(148,405)	(168,468)	(59,968)	(228,436)	(279,964)	(23,052)	(303,016)
30	Profit for the year		443,228	431,998	875,226	835,442	686,113	1,521,555	405,112	1,179,671	1,584,783
31	Other comprehensive income/(loss) that may be subsequently reclassified to profit or loss:
32	Movement in fair value reserve for debt instrument measured at fair value through other comprehensive income:
33	- (Losses)/gains arising during the year		-	-	-	-	(2,880)	(2,880)	2,467	(420)	2,047
34	- Reclassification of gains/(losses) included in profit or loss on derecognition		-	-	-	-	3,046	3,046	(98)	-	(98)
35	- Expected credit losses		-	-	-	-	(1,074)	(1,074)	-	527	527
36			-	-	-	-	(908)	(908)	2,369	107	2,476
37	Other comprehensive income/(loss) that will not be reclassified to profit or loss:
38	Remeasurement of retirement benefit obligations		22,832	18,612	41,444	(9,872)	(11,859)	(21,731)	(3,454)	(5,815)	(9,269)
39	Deferred tax on remeasurement of retirement benefit obligations		(1,310)	(1,136)	(2,446)	810	508	1,318	142	239	381
40	Gain on equity instruments designated at fair value through other comprehensive income		(101)	1,583	1,482	(46)	1,416	1,370	1,122	-	1,122
41			21,421	19,059	40,480	(9,108)	(9,935)	(19,043)	(2,190)	(5,576)	(7,766)
42	Other comprehensive gain/(loss) for the year		21,421	19,059	40,480	(9,108)	(10,843)	(19,951)	179	(5,469)	(5,290)
43	Total comprehensive income for the year attributable to equity holders of the parent		464,649	451,057	915,706	826,334	675,270	1,501,604	405,291	1,174,202	1,579,493
44

1

2

Year ended 30 June 2021

Year ended 30 June 2020

Year ended 30 June 2019

3

Segment A

Segment B

Total

Segment A

Segment B

Total

Segment A

Segment B

Total

4

Notes

MUR'000

5

6

Interest income

I

1,084,806

599,606

1,684,412

1,313,453

1,800,575

3,114,028

1,210,073

1,958,974

3,169,047

7

Interest expense

I

(308,830)

(303,164)

(611,994)

(500,810)

(584,976)

(1,085,786)

(484,612)

(373,662)

(858,274)

8

Net interest income, calculated using EIR method

775,976

296,442

1,072,418

812,643

1,215,599

2,028,242

725,461

1,585,312

2,310,773

9

Fee and commission income

II

179,280

698,590

877,870

181,027

606,451

787,478

176,972

555,632

732,604

10

Fee and commission expense

II

(103,540)

(211,830)

(315,370)

(81,719)

(215,773)

(297,492)

(41,457)

(249,922)

(291,379)

11

Net fee and commission income

75,740

486,760

562,500

99,308

390,678

489,986

135,515

305,710

441,225

12

Net (loss)/gain from derecognition of financial assets measured at amortised cost

III

-

(2,003)

-

23,927

13

Net trading income

IV (a)

570,712

374,531

945,243

821,492

480,858

1,302,350

514,520

402,283

916,803

14

Other gains/(losses)

IV (b)

1,696

-

(3,046)

98

-

98

15

Other operating income

IV (c)

(106)

-

(106)

(375)

-

(375)

665

-

665

16

Total operating income

1,422,322

1,159,429

2,581,751

1,733,068

2,082,086

3,815,154

1,376,259

2,317,232

3,693,491

17

Net impairment loss on financial assets

V

(271,586)

(193,545)

(465,131)

(161,472)

(677,623)

(839,095)

(14,085)

(454,295)

(468,380)

18

Net operating income

1,150,736

965,884

2,116,620

1,571,596

1,404,463

2,976,059

1,362,174

1,862,937

3,225,111

19

Personnel expenses

(355,386)

(307,548)

(662,934)

(318,885)

(399,194)

(718,079)

(236,064)

(410,232)

(646,296)

20

Depreciation of property and equipment

(19,631)

(16,002)

(35,633)

(16,223)

(19,490)

(35,713)

(13,549)

(22,812)

(36,361)

21

Depreciation on right of use assets

(18,132)

(14,780)

(32,912)

(14,416)

(17,319)

(31,735)

-

22

Amortisation of intangible assets

(23,120)

(18,846)

(41,966)

(18,590)

(22,333)

(40,923)

(14,378)

(24,208)

(38,586)

23

Other operating expenses

(176,041)

(143,503)

(319,544)

(166,515)

(200,046)

(366,561)

(120,544)

(202,962)

(323,506)

24

Total operating expenses

(592,310)

(500,679)

(1,092,989)

(534,629)

(658,382)

(1,193,011)

(384,535)

(660,214)

(1,044,749)

25

Operating profit

558,426

465,205

1,023,631

1,036,967

746,081

1,783,048

977,639

1,202,723

2,180,362

26

Impairment loss on subsidiary

-

(189,563)

-

(189,563)

27

Impairment on receivable from subsidary

-

(33,057)

-

(33,057)

(103,000)

-

(103,000)

28

Profit before tax

558,426

465,205

1,023,631

1,003,910

746,081

1,749,991

685,076

1,202,723

1,887,799

29

Tax expense

(115,198)

(33,207)

(148,405)

(168,468)

(59,968)

(228,436)

(279,964)

(23,052)

(303,016)

30

Profit for the year

443,228

431,998

875,226

835,442

686,113

1,521,555

405,112

1,179,671

1,584,783

31

Other comprehensive income/(loss) that may be subsequently reclassified to profit or loss:

32

Movement in fair value reserve for debt instrument measured at fair value through other comprehensive income:

33

- (Losses)/gains arising during the year

-

(2,880)

2,467

(420)

2,047

34

- Reclassification of gains/(losses) included in profit or loss on derecognition

-

3,046

(98)

-

(98)

35

- Expected credit losses

-

(1,074)

-

527

36

-

(908)

2,369

107

2,476

37

Other comprehensive income/(loss) that will not be reclassified to profit or loss:

38

Remeasurement of retirement benefit obligations

22,832

18,612

41,444

(9,872)

(11,859)

(21,731)

(3,454)

(5,815)

(9,269)

39

Deferred tax on remeasurement of retirement benefit obligations

(1,310)

(1,136)

(2,446)

810

508

1,318

142

239

381

40

Gain on equity instruments designated at fair value through other comprehensive income

(101)

1,583

1,482

(46)

1,416

1,370

1,122

-

1,122

41

21,421

19,059

40,480

(9,108)

(9,935)

(19,043)

(2,190)

(5,576)

(7,766)

42

Other comprehensive gain/(loss) for the year

21,421

19,059

40,480

(9,108)

(10,843)

(19,951)

179

(5,469)

(5,290)

43

Total comprehensive income for the year attributable to equity holders of the parent

464,649

451,057

915,706

826,334

675,270

1,501,604

405,291

1,174,202

1,579,493

44