A B C D E F G H I
1
2
 THE GROUP THE BANK
3
 2019 2018 2017 2019 2018 2017
4
 MUR'000 MUR'000 MUR'000 MUR'000 MUR'000 MUR'000
5
6
 Financial assets mandatorily measured at fair value through profit or loss (Note 18(a)) 5,715,984 3,855,950 3,806,253 4,843,845 2,958,296 2,944,577
7
 Debt instruments measured at fair value through other comprehensive income (Note 18(b)) 3,571,880 4,055,941 5,727,413 3,571,880 4,055,941 5,726,288
8
 Debt instruments measured at amortised cost (Note 18(c)) 36,884,143 27,360,177 21,190,422 36,884,143 27,360,177 21,190,422
9
 Equity Investments designated at fair value through other comprehensive income (Note 18(d)) 31,945 18,559 18,559 8,303 8,303 - -
10
 46,203,952 35,290,627 30,742,647 45,308,171 34,374,414 29,861,287
11
12
 (a) FINANCIAL ASSETS MANDATORILY MEASURED AT FAIR VALUE THROUGH PROFIT OR LOSS
13
 THE GROUP THE BANK
14
 2019 2018 2017 2019 2018 2017
15
 MUR'000 MUR'000 MUR'000 MUR'000 MUR'000 MUR'000
16
 Trading assets:Trading assets:
17
 Government of Mauritius debt securities 1,416,463 1,749,284 2,000,177 1,416,463 1,749,284 2,000,177
18
 Bank of Mauritius bonds and notes 3,427,026 1,209,012 845,572 3,427,026 1,209,012 845,572
19
 Unquoted equity investments 58,356 203,247 861,676 - - -
20
 Listed equity shares 813,783 694,407 - - - -
21
 Corporate debt securities and bonds 356 - 98,828 356 - 98,828
22
 5,715,984 3,855,950 3,806,253 4,843,845 2,958,296 2,944,577
23
24
 The 2018 and 2017 comparative figures were presented as financial investments held for trading under the previous standard.
25
26
 (b) DEBT INSTRUMENTS MEASURED AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME
27
 THE GROUP THE BANK
28
 2019 2018 2017 2019 2018 2017
29
 MUR'000 MUR'000 MUR'000 MUR'000 MUR'000 MUR'000
30
 Government of Mauritius treasury bills and bondsGovernment of Mauritius treasury bills and bondsGovernment of Mauritius treasury bills and bonds - 119,091 649,741 - 119,091 649,741
31
 Bank of Mauritius bonds and notesBank of Mauritius bonds and notesBank of Mauritius bonds and notes - 451,389 272,946 - 451,389 272,946
32
 Foreign Securities treasury bills and bondsForeign Securities treasury bills and bondsForeign Securities treasury bills and bonds 3,571,880 3,485,461 4,803,601 3,571,880 3,485,461 4,803,601
33
 Investment in equity sharesInvestment in equity sharesInvestment in equity shares - - 1,125 1,125 1,125 - - -
34
 3,571,880 4,055,941 5,727,413 3,571,880 4,055,941 5,726,288
35
36
 The 2018 and 2017 comparative figures were presented as available for sale financial investments under the previous standard.
37
 No loss allowance is recognised in the statement of financial position for debt instruments measured at FVTOCI as the carrying amount is at fair value.
38
 The table below shows the credit quality and the maximum exposure to credit risk based on the Bank's internal credit rating system and year-end stage classification. The balances were classified in
stage 1 and 12month ECL was calculated hereon. The amounts presented are gross of impairment allowances.
39
 THE GROUP AND THE BANK
40
 External rating grade Stage 1
41
 MUR'000
42
 Performing:Performing:
43
 Credit rating A+ to A- 3,571,880
44
 Gross carrying amount 3,571,880
45
 Loss allowance (1,074)
46
 Carrying amount at 30 June 2019 3,570,806
47
48
 An analysis of changes in the gross carrying amount and the corresponding ECLs is, as follows:
49
50
 Gross carrying amount Stage 1
51
 12-months ECL
52
 MUR'000
53
54
 Gross carrying amount at 01 July 2018 4,055,941
55
 Financial assets that have been repaid (570,480)
56
 Other movements 83,845
57
 Fair value movement 2,574 2,574
58
 Gross carrying amount at 30 June 2019 3,571,880
59
60
 Allowance for impairment loss Stage 1
61
 12-months ECL
62
 MUR'000
63
 Loss allowance at 01 July 2018 -
64
 - Effect of adopting IFRS 9 547
65
 Loss allowance as at 01 July 2018 (as restated) 547
66
 Financial assets that have been repaid (77)
67
 Other movements 604
68
 Loss allowance as at 30 June 2019 1,074
A B C D E F G H I
1
2
 THE GROUP THE BANK
3
 2019 2018 2017 2019 2018 2017
4
 MUR'000 MUR'000 MUR'000 MUR'000 MUR'000 MUR'000
5
6
 Financial assets mandatorily measured at fair value through profit or loss (Note 18(a)) 5,715,984 3,855,950 3,806,253 4,843,845 2,958,296 2,944,577
7
 Debt instruments measured at fair value through other comprehensive income (Note 18(b)) 3,571,880 4,055,941 5,727,413 3,571,880 4,055,941 5,726,288
8
 Debt instruments measured at amortised cost (Note 18(c)) 36,884,143 27,360,177 21,190,422 36,884,143 27,360,177 21,190,422
9
 Equity Investments designated at fair value through other comprehensive income (Note 18(d)) 31,945 18,559 18,559 8,303 8,303 - -
10
 46,203,952 35,290,627 30,742,647 45,308,171 34,374,414 29,861,287
11
12
 (a) FINANCIAL ASSETS MANDATORILY MEASURED AT FAIR VALUE THROUGH PROFIT OR LOSS
13
 THE GROUP THE BANK
14
 2019 2018 2017 2019 2018 2017
15
 MUR'000 MUR'000 MUR'000 MUR'000 MUR'000 MUR'000
16
 Trading assets:Trading assets:
17
 Government of Mauritius debt securities 1,416,463 1,749,284 2,000,177 1,416,463 1,749,284 2,000,177
18
 Bank of Mauritius bonds and notes 3,427,026 1,209,012 845,572 3,427,026 1,209,012 845,572
19
 Unquoted equity investments 58,356 203,247 861,676 - - -
20
 Listed equity shares 813,783 694,407 - - - -
21
 Corporate debt securities and bonds 356 - 98,828 356 - 98,828
22
 5,715,984 3,855,950 3,806,253 4,843,845 2,958,296 2,944,577
23
24
 The 2018 and 2017 comparative figures were presented as financial investments held for trading under the previous standard.
25
26
 (b) DEBT INSTRUMENTS MEASURED AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME
27
 THE GROUP THE BANK
28
 2019 2018 2017 2019 2018 2017
29
 MUR'000 MUR'000 MUR'000 MUR'000 MUR'000 MUR'000
30
 Government of Mauritius treasury bills and bondsGovernment of Mauritius treasury bills and bondsGovernment of Mauritius treasury bills and bonds - 119,091 649,741 - 119,091 649,741
31
 Bank of Mauritius bonds and notesBank of Mauritius bonds and notesBank of Mauritius bonds and notes - 451,389 272,946 - 451,389 272,946
32
 Foreign Securities treasury bills and bondsForeign Securities treasury bills and bondsForeign Securities treasury bills and bonds 3,571,880 3,485,461 4,803,601 3,571,880 3,485,461 4,803,601
33
 Investment in equity sharesInvestment in equity sharesInvestment in equity shares - - 1,125 1,125 1,125 - - -
34
 3,571,880 4,055,941 5,727,413 3,571,880 4,055,941 5,726,288
35
36
 The 2018 and 2017 comparative figures were presented as available for sale financial investments under the previous standard.
37
 No loss allowance is recognised in the statement of financial position for debt instruments measured at FVTOCI as the carrying amount is at fair value.
38
 The table below shows the credit quality and the maximum exposure to credit risk based on the Bank's internal credit rating system and year-end stage classification. The balances were classified in
stage 1 and 12month ECL was calculated hereon. The amounts presented are gross of impairment allowances.
39
 THE GROUP AND THE BANK
40
 External rating grade Stage 1
41
 MUR'000
42
 Performing:Performing:
43
 Credit rating A+ to A- 3,571,880
44
 Gross carrying amount 3,571,880
45
 Loss allowance (1,074)
46
 Carrying amount at 30 June 2019 3,570,806
47
48
 An analysis of changes in the gross carrying amount and the corresponding ECLs is, as follows:
49
50
 Gross carrying amount Stage 1
51
 12-months ECL
52
 MUR'000
53
54
 Gross carrying amount at 01 July 2018 4,055,941
55
 Financial assets that have been repaid (570,480)
56
 Other movements 83,845
57
 Fair value movement 2,574 2,574
58
 Gross carrying amount at 30 June 2019 3,571,880
59
60
 Allowance for impairment loss Stage 1
61
12-months ECL
62
 MUR'000
63
 Loss allowance at 01 July 2018 -
64
 - Effect of adopting IFRS 9 547
65
 Loss allowance as at 01 July 2018 (as restated) 547
66
 Financial assets that have been repaid (77)
67
 Other movements 604
68
 Loss allowance as at 30 June 2019 1,074
A B C D E F G H I
1
2
 THE GROUP THE BANK
3
 2019 2018 2017 2019 2018 2017
4
 MUR'000 MUR'000 MUR'000 MUR'000 MUR'000 MUR'000
5
6
 Financial assets mandatorily measured at fair value through profit or loss (Note 18(a)) 5,715,984 3,855,950 3,806,253 4,843,845 2,958,296 2,944,577
7
 Debt instruments measured at fair value through other comprehensive income (Note 18(b)) 3,571,880 4,055,941 5,727,413 3,571,880 4,055,941 5,726,288
8
 Debt instruments measured at amortised cost (Note 18(c)) 36,884,143 27,360,177 21,190,422 36,884,143 27,360,177 21,190,422
9
 Equity Investments designated at fair value through other comprehensive income (Note 18(d)) 31,945 18,559 18,559 8,303 8,303 - -
10
 46,203,952 35,290,627 30,742,647 45,308,171 34,374,414 29,861,287
11
12
 (a) FINANCIAL ASSETS MANDATORILY MEASURED AT FAIR VALUE THROUGH PROFIT OR LOSS
13
 THE GROUP THE BANK
14
 2019 2018 2017 2019 2018 2017
15
 MUR'000 MUR'000 MUR'000 MUR'000 MUR'000 MUR'000
16
 Trading assets:Trading assets:
17
 Government of Mauritius debt securities 1,416,463 1,749,284 2,000,177 1,416,463 1,749,284 2,000,177
18
 Bank of Mauritius bonds and notes 3,427,026 1,209,012 845,572 3,427,026 1,209,012 845,572
19
 Unquoted equity investments 58,356 203,247 861,676 - - -
20
 Listed equity shares 813,783 694,407 - - - -
21
 Corporate debt securities and bonds 356 - 98,828 356 - 98,828
22
 5,715,984 3,855,950 3,806,253 4,843,845 2,958,296 2,944,577
23
24
 The 2018 and 2017 comparative figures were presented as financial investments held for trading under the previous standard.
25
26
 (b) DEBT INSTRUMENTS MEASURED AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME
27
 THE GROUP THE BANK
28
 2019 2018 2017 2019 2018 2017
29
 MUR'000 MUR'000 MUR'000 MUR'000 MUR'000 MUR'000
30
 Government of Mauritius treasury bills and bondsGovernment of Mauritius treasury bills and bondsGovernment of Mauritius treasury bills and bonds - 119,091 649,741 - 119,091 649,741
31
 Bank of Mauritius bonds and notesBank of Mauritius bonds and notesBank of Mauritius bonds and notes - 451,389 272,946 - 451,389 272,946
32
 Foreign Securities treasury bills and bondsForeign Securities treasury bills and bondsForeign Securities treasury bills and bonds 3,571,880 3,485,461 4,803,601 3,571,880 3,485,461 4,803,601
33
 Investment in equity sharesInvestment in equity sharesInvestment in equity shares - - 1,125 1,125 1,125 - - -
34
 3,571,880 4,055,941 5,727,413 3,571,880 4,055,941 5,726,288
35
36
 The 2018 and 2017 comparative figures were presented as available for sale financial investments under the previous standard.
37
 No loss allowance is recognised in the statement of financial position for debt instruments measured at FVTOCI as the carrying amount is at fair value.
38
 The table below shows the credit quality and the maximum exposure to credit risk based on the Bank's internal credit rating system and year-end stage classification. The balances were classified in
stage 1 and 12month ECL was calculated hereon. The amounts presented are gross of impairment allowances.
39
 THE GROUP AND THE BANK
40
 External rating grade Stage 1
41
 MUR'000
42
 Performing:Performing:
43
 Credit rating A+ to A- 3,571,880
44
 Gross carrying amount 3,571,880
45
 Loss allowance (1,074)
46
 Carrying amount at 30 June 2019 3,570,806
47
48
 An analysis of changes in the gross carrying amount and the corresponding ECLs is, as follows:
49
50
 Gross carrying amount Stage 1
51
 12-months ECL
52
 MUR'000
53
54
 Gross carrying amount at 01 July 2018 4,055,941
55
 Financial assets that have been repaid (570,480)
56
 Other movements 83,845
57
 Fair value movement 2,574 2,574
58
 Gross carrying amount at 30 June 2019 3,571,880
59
60
 Allowance for impairment loss Stage 1
61
12-months ECL
62
 MUR'000
63
 Loss allowance at 01 July 2018 -
64
 - Effect of adopting IFRS 9 547
65
 Loss allowance as at 01 July 2018 (as restated) 547
66
 Financial assets that have been repaid (77)
67
 Other movements 604
68
 Loss allowance as at 30 June 2019 1,074