| A | B | C | D | E | F | G | H | I | J | |
|---|---|---|---|---|---|---|---|---|---|---|
|
1
|
||||||||||
|
1
|
Improvement to buildings | Furniture and fittings | Office equipment | Motor vehicles | Computer equipment | Assets in progress | Total | |||
|
2
|
MUR'000 | MUR'000 | MUR'000 | MUR'000 | MUR'000 | MUR'000 | MUR'000 | |||
|
3
|
||||||||||
|
4
|
COST | |||||||||
|
5
|
At 1 July 2016 | 44,474 | 74,833 | 14,869 | 8,800 | 45,608 | 11 | 188,595 | ||
|
6
|
Additions for the year | 261 | 499 | 1,163 | - | 5,568 | 65,867 | 73,358 | ||
|
7
|
Transfer from intangible assets (Note 21) | - | - | - | - | - | 9,831 | 9,831 | ||
|
8
|
Capitalisation of assets in progress | 2,987 | 3,330 | 3,703 | - | 40,688 | (50,708) | - | ||
|
9
|
Assets written off | (4,503) | (8,051) | (4,952) | - | (9,738) | - | (27,244) | ||
|
10
|
At 30 June 2017 | 43,219 | 70,611 | 14,783 | 8,800 | 82,126 | 25,001 | 244,540 | ||
|
11
|
||||||||||
|
12
|
At 1 July 2017 | 43,219 | 70,611 | 14,783 | 8,800 | 82,126 | 25,001 | 244,540 | ||
|
13
|
Adjustment | 1 | 103 | 16 | - | 141 | - | 261 | ||
|
14
|
Capitalisation of assets in progress | 4,511 | 13,163 | 127 | - | 7,200 | (25,001) | - | ||
|
15
|
Additions for the year | 12,198 | 1,442 | 2,974 | - | 13,222 | 14,634 | 44,470 | ||
|
16
|
Disposal for the year | - | - | - | (671) | - | - | (671) | ||
|
17
|
Assets written off | (2,046) | (5,586) | (1,015) | - | (3,736) | - | (12,383) | ||
|
18
|
At 30 June 2018 | 57,883 | 79,733 | 16,885 | 8,129 | 98,953 | 14,634 | 276,217 | ||
|
19
|
||||||||||
|
20
|
At 1 July 2018 | 57,883 | 79,733 | 16,885 | 8,129 | 98,953 | 14,634 | 276,217 | ||
|
21
|
Additions for the year | 602 | 283 | 1,916 | - | 8,482 | 22,208 | 33,491 | ||
|
22
|
Capitalisation of assets in progress | 602 | 53 | 182 | - | 13,688 | (14,525) | - | ||
|
23
|
Assets written off | - | (417) | (676) | - | (2,283) | - | (3,376) | ||
|
24
|
At 30 June 2019 | 59,087 | 79,652 | 18,307 | 8,129 | 118,840 | 22,317 | 306,332 | ||
|
25
|
||||||||||
|
26
|
ACCUMULATED DEPRECIATION | |||||||||
|
27
|
At 1 July 2016 | 10,283 | 15,161 | 8,083 | 1,179 | 17,898 | - | 52,604 | ||
|
28
|
Charge for the year | 4,015 | 6,538 | 2,277 | 1,046 | 10,215 | - | 24,091 | ||
|
29
|
Assets written off | (3,543) | (5,113) | (2,564) | - | (7,204) | - | (18,424) | ||
|
30
|
At 30 June 2017 | 10,755 | 16,586 | 7,796 | 2,225 | 20,909 | - | 58,271 | ||
|
31
|
||||||||||
|
32
|
At 1 July 2017 | 10,755 | 16,586 | 7,796 | 2,225 | 20,909 | - | 58,271 | ||
|
33
|
Adjustment | - | 102 | 13 | - | 134 | - | 249 | ||
|
34
|
Charge for the year | 5,170 | 7,404 | 2,282 | 1,045 | 18,469 | - | 34,370 | ||
|
35
|
Disposal for the year | - | - | - | (671) | - | (671) | |||
|
36
|
Assets written off | (905) | (2,076) | (566) | - | (2,309) | - | (5,856) | ||
|
37
|
At 30 June 2018 | 15,020 | 22,016 | 9,525 | 2,599 | 37,203 | - | 86,363 | ||
|
38
|
||||||||||
|
39
|
At 1 July 2018 | 15,020 | 22,016 | 9,525 | 2,599 | 37,203 | - | 86,363 | ||
|
40
|
Charge for the year | 5,293 | 7,146 | 2,213 | 1,045 | 20,664 | - | 36,361 | ||
|
41
|
Assets written off | - | (175) | (329) | - | (1,563) | - | (2,067) | ||
|
42
|
At 30 June 2019 | 20,313 | 28,987 | 11,409 | 3,644 | 56,304 | - | 120,657 | ||
|
43
|
||||||||||
|
44
|
CARRYING AMOUNT | |||||||||
|
45
|
At 30 June 2019 | 38,774 | 50,665 | 6,898 | 4,485 | 62,536 | 22,317 | 185,675 | ||
|
46
|
At 30 June 2018 | 42,863 | 57,717 | 7,360 | 5,530 | 61,750 | 14,634 | 189,854 | ||
|
47
|
At 30 June 2017 | 32,464 | 54,025 | 6,987 | 6,575 | 61,217 | 25,001 | 186,269 | ||
|
48
|
||||||||||
|
49
|
NET BOOK VALUE FOR THE YEAR ENDED 2019 | |||||||||
|
50
|
SEGMENT A | 12,020 | 15,706 | 2,138 | 1,390 | 19,386 | 6,918 | 57,558 | ||
|
51
|
SEGMENT B | 26,754 | 34,959 | 4,760 | 3,095 | 43,150 | 15,399 | 128,117 | ||
|
52
|
38,774 | 50,665 | 6,898 | 4,485 | 62,536 | 22,317 | 185,675 | |||
|
53
|
||||||||||
|
54
|
NET BOOK VALUE FOR THE YEAR ENDED 2018 | |||||||||
|
55
|
SEGMENT A | 12,430 | 16,738 | 2,134 | 1,604 | 17,907 | 4,244 | 55,057 | ||
|
56
|
SEGMENT B | 30,433 | 40,979 | 5,226 | 3,926 | 43,843 | 10,390 | 134,797 | ||
|
57
|
42,863 | 57,717 | 7,360 | 5,530 | 61,750 | 14,634 | 189,854 | |||
|
58
|
||||||||||
|
59
|
NET BOOK VALUE FOR THE YEAR ENDED 2017 | |||||||||
|
60
|
SEGMENT A | 11,362 | 18,909 | 2,445 | 2,301 | 21,426 | 8,750 | 65,193 | ||
|
61
|
SEGMENT B | 21,102 | 35,116 | 4,542 | 4,274 | 39,791 | 16,251 | 121,076 | ||
|
62
|
32,464 | 54,025 | 6,987 | 6,575 | 61,217 | 25,001 | 186,269 |
| A | B | C | D | E | F | G | H | I | J | |
|---|---|---|---|---|---|---|---|---|---|---|
|
1
|
Improvement to buildings | Furniture and fittings | Office equipment | Motor vehicles | Computer equipment | Assets in progress | Total | |||
|
2
|
MUR'000 | MUR'000 | MUR'000 | MUR'000 | MUR'000 | MUR'000 | MUR'000 | |||
|
3
|
||||||||||
|
4
|
COST | |||||||||
|
5
|
At 1 July 2016 | 44,474 | 74,833 | 14,869 | 8,800 | 45,608 | 11 | 188,595 | ||
|
6
|
Additions for the year | 261 | 499 | 1,163 | - | 5,568 | 65,867 | 73,358 | ||
|
7
|
Transfer from intangible assets (Note 21) | - | - | - | - | - | 9,831 | 9,831 | ||
|
8
|
Capitalisation of assets in progress | 2,987 | 3,330 | 3,703 | - | 40,688 | (50,708) | - | ||
|
9
|
Assets written off | (4,503) | (8,051) | (4,952) | - | (9,738) | - | (27,244) | ||
|
10
|
At 30 June 2017 | 43,219 | 70,611 | 14,783 | 8,800 | 82,126 | 25,001 | 244,540 | ||
|
11
|
||||||||||
|
12
|
At 1 July 2017 | 43,219 | 70,611 | 14,783 | 8,800 | 82,126 | 25,001 | 244,540 | ||
|
13
|
Adjustment | 1 | 103 | 16 | - | 141 | - | 261 | ||
|
14
|
Capitalisation of assets in progress | 4,511 | 13,163 | 127 | - | 7,200 | (25,001) | - | ||
|
15
|
Additions for the year | 12,198 | 1,442 | 2,974 | - | 13,222 | 14,634 | 44,470 | ||
|
16
|
Disposal for the year | - | - | - | (671) | - | - | (671) | ||
|
17
|
Assets written off | (2,046) | (5,586) | (1,015) | - | (3,736) | - | (12,383) | ||
|
18
|
At 30 June 2018 | 57,883 | 79,733 | 16,885 | 8,129 | 98,953 | 14,634 | 276,217 | ||
|
19
|
||||||||||
|
20
|
At 1 July 2018 | 57,883 | 79,733 | 16,885 | 8,129 | 98,953 | 14,634 | 276,217 | ||
|
21
|
Additions for the year | 602 | 283 | 1,916 | - | 8,482 | 22,208 | 33,491 | ||
|
22
|
Capitalisation of assets in progress | 602 | 53 | 182 | - | 13,688 | (14,525) | - | ||
|
23
|
Assets written off | - | (417) | (676) | - | (2,283) | - | (3,376) | ||
|
24
|
At 30 June 2019 | 59,087 | 79,652 | 18,307 | 8,129 | 118,840 | 22,317 | 306,332 | ||
|
25
|
||||||||||
|
26
|
ACCUMULATED DEPRECIATION | |||||||||
|
27
|
At 1 July 2016 | 10,283 | 15,161 | 8,083 | 1,179 | 17,898 | - | 52,604 | ||
|
28
|
Charge for the year | 4,015 | 6,538 | 2,277 | 1,046 | 10,215 | - | 24,091 | ||
|
29
|
Assets written off | (3,543) | (5,113) | (2,564) | - | (7,204) | - | (18,424) | ||
|
30
|
At 30 June 2017 | 10,755 | 16,586 | 7,796 | 2,225 | 20,909 | - | 58,271 | ||
|
31
|
||||||||||
|
32
|
At 1 July 2017 | 10,755 | 16,586 | 7,796 | 2,225 | 20,909 | - | 58,271 | ||
|
33
|
Adjustment | - | 102 | 13 | - | 134 | - | 249 | ||
|
34
|
Charge for the year | 5,170 | 7,404 | 2,282 | 1,045 | 18,469 | - | 34,370 | ||
|
35
|
Disposal for the year | - | - | - | (671) | - | (671) | |||
|
36
|
Assets written off | (905) | (2,076) | (566) | - | (2,309) | - | (5,856) | ||
|
37
|
At 30 June 2018 | 15,020 | 22,016 | 9,525 | 2,599 | 37,203 | - | 86,363 | ||
|
38
|
||||||||||
|
39
|
At 1 July 2018 | 15,020 | 22,016 | 9,525 | 2,599 | 37,203 | - | 86,363 | ||
|
40
|
Charge for the year | 5,293 | 7,146 | 2,213 | 1,045 | 20,664 | - | 36,361 | ||
|
41
|
Assets written off | - | (175) | (329) | - | (1,563) | - | (2,067) | ||
|
42
|
At 30 June 2019 | 20,313 | 28,987 | 11,409 | 3,644 | 56,304 | - | 120,657 | ||
|
43
|
||||||||||
|
44
|
CARRYING AMOUNT | |||||||||
|
45
|
At 30 June 2019 | 38,774 | 50,665 | 6,898 | 4,485 | 62,536 | 22,317 | 185,675 | ||
|
46
|
At 30 June 2018 | 42,863 | 57,717 | 7,360 | 5,530 | 61,750 | 14,634 | 189,854 | ||
|
47
|
At 30 June 2017 | 32,464 | 54,025 | 6,987 | 6,575 | 61,217 | 25,001 | 186,269 | ||
|
48
|
||||||||||
|
49
|
NET BOOK VALUE FOR THE YEAR ENDED 2019 | |||||||||
|
50
|
SEGMENT A | 12,020 | 15,706 | 2,138 | 1,390 | 19,386 | 6,918 | 57,558 | ||
|
51
|
SEGMENT B | 26,754 | 34,959 | 4,760 | 3,095 | 43,150 | 15,399 | 128,117 | ||
|
52
|
38,774 | 50,665 | 6,898 | 4,485 | 62,536 | 22,317 | 185,675 | |||
|
53
|
||||||||||
|
54
|
NET BOOK VALUE FOR THE YEAR ENDED 2018 | |||||||||
|
55
|
SEGMENT A | 12,430 | 16,738 | 2,134 | 1,604 | 17,907 | 4,244 | 55,057 | ||
|
56
|
SEGMENT B | 30,433 | 40,979 | 5,226 | 3,926 | 43,843 | 10,390 | 134,797 | ||
|
57
|
42,863 | 57,717 | 7,360 | 5,530 | 61,750 | 14,634 | 189,854 | |||
|
58
|
||||||||||
|
59
|
NET BOOK VALUE FOR THE YEAR ENDED 2017 | |||||||||
|
60
|
SEGMENT A | 11,362 | 18,909 | 2,445 | 2,301 | 21,426 | 8,750 | 65,193 | ||
|
61
|
SEGMENT B | 21,102 | 35,116 | 4,542 | 4,274 | 39,791 | 16,251 | 121,076 | ||
|
62
|
32,464 | 54,025 | 6,987 | 6,575 | 61,217 | 25,001 | 186,269 |
| A | B | C | D | E | F | G | H | I | J | |
|---|---|---|---|---|---|---|---|---|---|---|
|
1
|
Improvement to buildings | Furniture and fittings | Office equipment | Motor vehicles | Computer equipment | Assets in progress | Total | |||
|
2
|
MUR'000 | MUR'000 | MUR'000 | MUR'000 | MUR'000 | MUR'000 | MUR'000 | |||
|
3
|
||||||||||
|
4
|
COST | |||||||||
|
5
|
At 1 July 2016 | 44,474 | 74,833 | 14,869 | 8,800 | 45,608 | 11 | 188,595 | ||
|
6
|
Additions for the year | 261 | 499 | 1,163 | - | 5,568 | 65,867 | 73,358 | ||
|
7
|
Transfer from intangible assets (Note 21) | - | - | - | - | - | 9,831 | 9,831 | ||
|
8
|
Capitalisation of assets in progress | 2,987 | 3,330 | 3,703 | - | 40,688 | (50,708) | - | ||
|
9
|
Assets written off | (4,503) | (8,051) | (4,952) | - | (9,738) | - | (27,244) | ||
|
10
|
At 30 June 2017 | 43,219 | 70,611 | 14,783 | 8,800 | 82,126 | 25,001 | 244,540 | ||
|
11
|
||||||||||
|
12
|
At 1 July 2017 | 43,219 | 70,611 | 14,783 | 8,800 | 82,126 | 25,001 | 244,540 | ||
|
13
|
Adjustment | 1 | 103 | 16 | - | 141 | - | 261 | ||
|
14
|
Capitalisation of assets in progress | 4,511 | 13,163 | 127 | - | 7,200 | (25,001) | - | ||
|
15
|
Additions for the year | 12,198 | 1,442 | 2,974 | - | 13,222 | 14,634 | 44,470 | ||
|
16
|
Disposal for the year | - | - | - | (671) | - | - | (671) | ||
|
17
|
Assets written off | (2,046) | (5,586) | (1,015) | - | (3,736) | - | (12,383) | ||
|
18
|
At 30 June 2018 | 57,883 | 79,733 | 16,885 | 8,129 | 98,953 | 14,634 | 276,217 | ||
|
19
|
||||||||||
|
20
|
At 1 July 2018 | 57,883 | 79,733 | 16,885 | 8,129 | 98,953 | 14,634 | 276,217 | ||
|
21
|
Additions for the year | 602 | 283 | 1,916 | - | 8,482 | 22,208 | 33,491 | ||
|
22
|
Capitalisation of assets in progress | 602 | 53 | 182 | - | 13,688 | (14,525) | - | ||
|
23
|
Assets written off | - | (417) | (676) | - | (2,283) | - | (3,376) | ||
|
24
|
At 30 June 2019 | 59,087 | 79,652 | 18,307 | 8,129 | 118,840 | 22,317 | 306,332 | ||
|
25
|
||||||||||
|
26
|
ACCUMULATED DEPRECIATION | |||||||||
|
27
|
At 1 July 2016 | 10,283 | 15,161 | 8,083 | 1,179 | 17,898 | - | 52,604 | ||
|
28
|
Charge for the year | 4,015 | 6,538 | 2,277 | 1,046 | 10,215 | - | 24,091 | ||
|
29
|
Assets written off | (3,543) | (5,113) | (2,564) | - | (7,204) | - | (18,424) | ||
|
30
|
At 30 June 2017 | 10,755 | 16,586 | 7,796 | 2,225 | 20,909 | - | 58,271 | ||
|
31
|
||||||||||
|
32
|
At 1 July 2017 | 10,755 | 16,586 | 7,796 | 2,225 | 20,909 | - | 58,271 | ||
|
33
|
Adjustment | - | 102 | 13 | - | 134 | - | 249 | ||
|
34
|
Charge for the year | 5,170 | 7,404 | 2,282 | 1,045 | 18,469 | - | 34,370 | ||
|
35
|
Disposal for the year | - | - | - | (671) | - | (671) | |||
|
36
|
Assets written off | (905) | (2,076) | (566) | - | (2,309) | - | (5,856) | ||
|
37
|
At 30 June 2018 | 15,020 | 22,016 | 9,525 | 2,599 | 37,203 | - | 86,363 | ||
|
38
|
||||||||||
|
39
|
At 1 July 2018 | 15,020 | 22,016 | 9,525 | 2,599 | 37,203 | - | 86,363 | ||
|
40
|
Charge for the year | 5,293 | 7,146 | 2,213 | 1,045 | 20,664 | - | 36,361 | ||
|
41
|
Assets written off | - | (175) | (329) | - | (1,563) | - | (2,067) | ||
|
42
|
At 30 June 2019 | 20,313 | 28,987 | 11,409 | 3,644 | 56,304 | - | 120,657 | ||
|
43
|
||||||||||
|
44
|
CARRYING AMOUNT | |||||||||
|
45
|
At 30 June 2019 | 38,774 | 50,665 | 6,898 | 4,485 | 62,536 | 22,317 | 185,675 | ||
|
46
|
At 30 June 2018 | 42,863 | 57,717 | 7,360 | 5,530 | 61,750 | 14,634 | 189,854 | ||
|
47
|
At 30 June 2017 | 32,464 | 54,025 | 6,987 | 6,575 | 61,217 | 25,001 | 186,269 | ||
|
48
|
||||||||||
|
49
|
NET BOOK VALUE FOR THE YEAR ENDED 2019 | |||||||||
|
50
|
SEGMENT A | 12,020 | 15,706 | 2,138 | 1,390 | 19,386 | 6,918 | 57,558 | ||
|
51
|
SEGMENT B | 26,754 | 34,959 | 4,760 | 3,095 | 43,150 | 15,399 | 128,117 | ||
|
52
|
38,774 | 50,665 | 6,898 | 4,485 | 62,536 | 22,317 | 185,675 | |||
|
53
|
||||||||||
|
54
|
NET BOOK VALUE FOR THE YEAR ENDED 2018 | |||||||||
|
55
|
SEGMENT A | 12,430 | 16,738 | 2,134 | 1,604 | 17,907 | 4,244 | 55,057 | ||
|
56
|
SEGMENT B | 30,433 | 40,979 | 5,226 | 3,926 | 43,843 | 10,390 | 134,797 | ||
|
57
|
42,863 | 57,717 | 7,360 | 5,530 | 61,750 | 14,634 | 189,854 | |||
|
58
|
||||||||||
|
59
|
NET BOOK VALUE FOR THE YEAR ENDED 2017 | |||||||||
|
60
|
SEGMENT A | 11,362 | 18,909 | 2,445 | 2,301 | 21,426 | 8,750 | 65,193 | ||
|
61
|
SEGMENT B | 21,102 | 35,116 | 4,542 | 4,274 | 39,791 | 16,251 | 121,076 | ||
|
62
|
32,464 | 54,025 | 6,987 | 6,575 | 61,217 | 25,001 | 186,269 |