7 Consolidation Package - Template

Consolidation Guidelines
Implementation of accrual IPSAS in the Public Sector

To modernise the financial and reporting framework, Government has embarked on a gradual implementation of
accrual based International Public Sector Accounting Standards (IPSAS) since 2016.
The reform started with adoption of accrual IPSAS in the Budgetary Central Government followed by Local
Government and Statutory Bodies. It is expected that the reform will culminate with the consolidation of the
Public Sector entities. Accordingly, the Finance and Audit Act was amended and a roadmap was established so
that the financial statements of Public Sector fully comply with IPSAS for FY 2022/23 and onwards.
A steering Committee at the level of the Ministry of Finance, Economic Planning and Development was set to
ensure the successful implementation of the reform.
A. Objective of the Consolidation Package

The objective is to provide guidance to entities in the submission of information to the Treasury for the purpose of
consolidating Public Sector financial statements.
B. General Notes
The Ministry of Finance, Economic Planning and Development has entrusted the Accountant-General with the responsibility
to prepare consolidated financial statements for the whole Public Sector, as far as possible in compliance with International
Public Sector Accounting Standards (IPSAS). The consolidated financial statements will include Budgetary Central
Government (BCG), Statutory Bodies, Special Funds, Local Authorities (LA), Rodrigues Regional Assembly (RRA) and
Controlled Public Corporations. The collaboration and active participation of each and every stakeholder is required in this
exercise.
To facilitate the preparation of the consolidated financial statements of the Public Sector, Treasury in consultation with
stakeholders has prepared:
• The accounting policies to be adopted by all entities upon consolidation which includes a list of accounting
standards (IPSAS) that have been issued but not yet effective and where the government has decided to make early
adoption of the standards even though not effective; and
• A Consolidation Package which provides the form and content of the financial statements, including explanatory
notes where Public Sector entities are required to fill-in the necessary information, ''where applicable".
The following information should be submitted to the Treasury as per the timeline below:
• By 21 November 2022
1) The Consolidated Package (soft copy excel file); and
2) A copy of unaudited financial statements submitted to the auditor.
• By end of April 2023

1) The amended version of the Consolidation Package highlighting (in yellow) the amendments together with a list of
these amendments made to the accounts; or
an email confirming that there was no change in the figures; and
2) A copy of the audited financial statements together with the signed audit report.
C. Consolidation Package
(i) Financial Statements (FS)

The figures to be filled in the Consolidation Package should be as per the unaudited /audited financial statements (Refer to
B above).
(ii) IFRS/IPSAS/ Accounting Policy Adjustments

Where differences between IPSAS and International Financial Reporting Standards (IFRS) exist, adjustments should be made
by Public Sector Entities to align with the Government's Accounting Policies. Otherwise an explanatory note should be
provided describing the impracticability.
Where an IPSAS does not address a particular issue, the appropriate IFRS and International Accounting Standards (IASs) of
the International Accounting Standards Board (IASB) should be used and relevant disclosures made.
(iii) Inter-Public Sector Transactions

Public Sector Entities will be required to identify inter-public sector entity 1 transactions and balances within the Public
Sector and fill in the appropriate amount in the corresponding cell.
For the financial year 2021-22, entities listed under the category General Government as per Annex 1 should be considered
for elimination of transaction and balances within public sector entities.
For the financial year 2022-23, the list of entities would be extended and will incorporate Public Corporations. When
submitting information to the Treasury in respect of FY 2022/23, it must be ensured that prior year figures are restated
based on the extended list.
The onus rests with the entity to state or fill-in inter-public sector entity transactions and balances.
(iv) Steps to follow in completing the Consolidation Package

Entities are required to follow the steps below in completing the Consolidation Package for the financial year starting from
01 July 2021 to 30 June 2022:
1 Fill in the template "1a. Detailed Consolidated Statement of Financial Position". Entities which have subsidiaries, should
input the "Group"financial statement figures instead of their separate financial statement figures (Refer to Note 2
below).
2 Fill in the template "2a. Detailed Consolidated Statement of Financial Performance" (Refer to Note 2 below).
3 Fill in the "3. Consolidated Statement of Changes in Net Assets or Equity".
Fill in the "4. Consolidated Statement of Cash Flows" under the Direct Method and also fill in the reconciliation note
4
titled "Reconciliation: Surplus/ (Deficit) with Net Cash Flows from Operating Activities" provided below the
"Consolidated Statement of Cash Flows".
5 Verify if the Notes to Accounts have been properly autofilled based on the detailed templates mentioned above. In
case the notes have not been autofilled, kindly complete same. For ease of reference, the sections which are not
autofilled in the Notes to Accounts have been highlighted in blue and should be filled manually .
6 Where there are checks in the Notes to Accounts, kindly ensure all check balances display "0".
7 The figures should be filled as full amount instead of rounding to the nearest thousands.
Notes
1. Inter Public Sector transactions and balances refer to transactions between EBUs, Public Corporations, BCG, special
Funds, Local Authorities etc.
2. All debit transactions/balances should be filled in with positive values (e.g. expenses and assets ) and credit
transactions/balances (e.g. income and liabilities) should be input with negative (-) sign. For ease of reference following
colour coding has been used:
- Expenses and Assets have been highlighted in GREY; and
- Income, Liabilities and Equity have been highlighted in LIGHT YELLOW.
Table of Contents
Main Statements and Sub-Schedules

1a. DETAILED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT 30 JUNE 2022
1b. SUMMARISED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT 30 JUNE 2022
2a. DETAILED CONSOLIDATED STATEMENT OF FINANCIAL PERFORMANCE FOR THE YEAR ENDED 30 JUNE 2022
2b. SUMMARISED CONSOLIDATED STATEMENT OF FINANCIAL PERFORMANCE FOR THE YEAR ENDED 30 JUNE 2022 (Classification of Expenses by Nature)
3. CONSOLIDATED STATEMENT OF CHANGES IN NET ASSETS/EQUITY FOR THE YEAR ENDED 30 JUNE 2022
4. CONSOLIDATED STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 30 JUNE 2022
Notes to the Accounts

'1. CASH AND CASH EQUIVALENTS
2. RECEIVABLES FROM NON-EXCHANGE TRANSACTIONS
3. RECEIVABLES FROM EXCHANGE TRANSACTIONS
4. LOANS AND ADVANCES
5. NET INVESTMENT IN FINANCE LEASE
6. INVESTMENTS
7. ASSETS HELD FOR SALE
8. INVENTORIES
9. PREPAYMENTS
10. OTHER ASSETS
11. TAXATION
12. DERIVATIVE FINANCIAL INSTRUMENTS
13. INVESTMENTS IN ASSOCIATES
14. INVESTMENTS IN JOINT VENTURES
15. BIOLOGICAL ASSETS
16. PROPERTY, PLANT AND EQUIPMENT
17. RIGHTS OF USE ASSET
18. INVESTMENT PROPERTY
19. INTANGIBLE ASSETS AND GOODWILL
20. PAYABLES UNDER EXCHANGE TRANSACTIONS
21. PUBLIC SECTOR DEBT
22. FINANCIAL GUARANTEE LIABILITY
23. PROVISIONS
24. SOCIAL BENEFITS LIABILITIES
25. EMPLOYEE BENEFIT OBLIGATIONS
27. OTHER LIABILITIES
28. NET ASSETS/EQUITY
29. OPERATING LEASES: WHERE PUBLIC SECTOR IS LESSOR
30. CONTINGENT ASSETS AND CONTINGENT LIABILITIES
31. RELATED PARTY DISCLOSURES
32. FINANCIAL RISK MANAGEMENT
33. EVENTS AFTER THE REPORTING DATE
34. ANY OTHER ADDITIONAL INFORMATION
35. TAXATION
36. FINES, PENALTIES AND FORFEITS
37. GRANTS AND AID
38. OTHER TRANSFERS
39. SOCIAL CONTRIBUTIONS
40. OTHER REVENUE
41. SALES OF GOODS AND SERVICES
42. LICENCES
43. FINANCE INCOME
44. DIVIDENDS AND SIMILAR DISTRIBUTIONS
45. RENT AND ROYALTIES
46. EMPLOYEE COSTS
47. SUBSIDIES
48. GRANTS
49. SOCIAL BENEFITS
50. OPERATING EXPENSES
51. OTHER EXPENSES
52. FINANCE COSTS
53. GAINS/ (LOSSES)
f Expenses by Nature)
Form and Content of Financial Statements of Public Sector
Name of entity:
1a. DETAILED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT 30 JUNE 2022
Item
ASSETS
CURRENT ASSETS
Cash and Cash Equivalents
Cash and Cash Equivalents - Total
Receivables from Non-Exchange Transactions

v Receivables from Non-Exchange Transactions
Receivables from Non-Exchange Transactions - Total (Current)
Receivables from Exchange Transactions

Receivables from Exchange Transactions - Total (Current)
Loans and Advances

Loans and Advances
Loans and Advances
Loans and Advances
Loans and Advances

Loans and Advances
Loans and Advances
Loans and Advances
Loans and Advances
Loans and Advances
Loans and Advances
Loans and Advances
Loans and Advances
Loans and Advances
Loans and Advances

Loans and Advances
Loans and Advances
Loans and Advances
Loans and Advances
Loans and Advances
Loans and Advances - Total (Current)
Net investment in Finance Lease

Net investment in Finance Lease - Total (Current)
Investments
Investments
Investments
Investments
Investments
Investments
Investments
Investments
Investments
Investments
Investments
Investments
Investments
Investments
Investments
Investments
Investments
Investments
Investments
Investments
Investments
Investments
Investments
Investments
Investments
Investments
Investments
Investments
Investments
Investments
Investments
Investments
Investments
Investments
Investments
Investments
Investments
Investments
Investments
Investments
Investments
Investments
Investments
Investments
Investments - Total (Current)
Assets Held For Sale

Assets Held For Sale - Total
Inventories
Inventories
Inventories
Inventories
Inventories
Inventories - Total
Prepayments
Prepayments
Prepayments
Prepayments
Prepayments - Total
Current Tax Assets

Current Tax Assets
Current Tax Assets
Current Tax Assets
Current Tax Assets
Current Tax Assets - Total
Deferred Tax Assets

Deferred Tax Assets
Deferred Tax Assets
Deferred Tax Assets
Deferred Tax Assets
Deferred Tax Assets - Total
Other Assets
Other Assets
Other Assets
Other Assets
Other Assets
Other Assets
Other Assets - Total (Current)
NON-CURRENT ASSETS
Receivables from Non-Exchange Transactions - Total (Non Current)

Receivables from Exchange Transactions - Total (Non Current)
Loans and Advances
Loans and Advances
Loans and Advances
Loans and Advances
Loans and Advances

Loans and Advances
Loans and Advances
Loans and Advances
Loans and Advances
Loans and Advances
Loans and Advances
Loans and Advances
Loans and Advances
Loans and Advances
Loans and Advances
Loans and Advances
Loans and Advances
Loans and Advances
Loans and Advances
Loans and Advances
Loans and Advances
Loans and Advances
Loans and Advances - Total (Non Current)

Net investment in Finance Lease -Total (Non Current)
Derivative Financial Instruments

Derivative Financial Instruments -Total (Assets)
Investments
Investments
Investments
Investments
Investments
Investments
Investments
Investments
Investments
Investments
Investments
Investments
Investments
Investments
Investments
Investments
Investments
Investments
Investments
Investments
Investments
Investments
Investments
Investments
Investments
Investments
Investments
Investments
Investments
Investments
Investments
Investments
Investments
Investments
Investments
Investments
Investments
Investments
Investments
Investments
Investments
Investments
Investments
Investments
Investments
Investments
Investments
Investments
Investments
Investments
Investments
Investments
Investments
Investments
Investments
Investments
Investments - Total (Non-Current)
Investments in Associates
Investments in Associates - Total
Investments in Joint Ventures

Investments in Joint Ventures - Total
Other Assets
Other Assets
Other Assets
Other Assets
Other Assets
Other Assets
Other Assets
Other Assets - Total (Non-Current)
Prepayments
Prepayments
Prepayments
Prepayments
Prepayments
Prepayments - Total (Non-Current)
Property, Plant and Equipment

Property, Plant and Equipment - Total (At cost or Fair Value)
Accumulated Depreciation- Property, Plant and Equipment

Accumulated Depreciation- Property, Plant and Equipment - Total
Rights of Use Asset

Rights of Use Asset
Rights of Use Asset
Rights of Use Asset
Rights of Use Asset - Total
Accumulated Depreciation- Rights of Use Asset

Accumulated Depreciation- Rights of Use Asset - Total
Investment Property
Investment Property - Total
Biological Assets
Biological Assets
Biological Assets - Total
Intangible Assets and Goodwill

Intangible Assets and Goodwill - Total
Accumulated Amortisation- Intangible Assets

Accumulated Amortisation- Intangible Assets - Total
Total Assets
LIABILITIES
CURRENT LIABILITIES
Payables Under Exchange Transactions
Payables Under Exchange Transactions - Total (Current)

Cash and Cash Equivalents - Total
Public Sector Debt

Public Sector Debt
Public Sector Debt
Public Sector Debt
Public Sector Debt
Public Sector Debt
Public Sector Debt
Public Sector Debt
Public Sector Debt
Public Sector Debt
Public Sector Debt
Public Sector Debt
Public Sector Debt
Public Sector Debt
Public Sector Debt
Public Sector Debt
Public Sector Debt
Public Sector Debt
Public Sector Debt
Public Sector Debt
Public Sector Debt
Public Sector Debt - Total (Current)
Financial Guarantee Liability

Financial Guarantee Liability - Total (Current)
Provisions
Provisions - Total (Current)
Lease Liabilities
Lease Liabilities - Total (Current)
Social Benefits Liabilities

Social Benefits Liabilities - Total
Employee Benefit Obligations
Employee Benefit Obligations - Total (Current)
Current Tax Liabilities

Current Tax Liabilities - Total (Current)
Deferred Tax Liabilities

Deferred Tax Liabilities - Total (Current)
Liabilities arising out of Assets Held For Sale

Liabilities arising out of Assets Held For Sale - Total (Current)
Other Liabilities
Other Liabilities
Other Liabilities
Other Liabilities
Other Liabilities
Other Liabilities
Other Liabilities
Other Liabilities
Other Liabilities
Other Liabilities
Other Liabilities
Other Liabilities
Other Liabilities
Other Liabilities
Other Liabilities
Other Liabilities
Other Liabilities
Other Liabilities
Other Liabilities
Other Liabilities
Other Liabilities
Other Liabilities
Other Liabilities
Other Liabilities
Other Liabilities
Other Liabilities - Total (Current)
NON-CURRENT LIABILITIES
Payables Under Exchange Transactions - Total (Non - Current)
Public Sector Debt

Public Sector Debt
Public Sector Debt
Public Sector Debt
Public Sector Debt
Public Sector Debt
Public Sector Debt
Public Sector Debt
Public Sector Debt
Public Sector Debt
Public Sector Debt
Public Sector Debt
Public Sector Debt
Public Sector Debt
Public Sector Debt
Public Sector Debt
Public Sector Debt
Public Sector Debt
Public Sector Debt
Public Sector Debt
Public Sector Debt
Public Sector Debt
Public Sector Debt
Public Sector Debt
Public Sector Debt - Total (Non - Current)

Derivative Financial Instruments - Total (Non - Current)
Financial Guarantee Liability

Financial Guarantee Liability - Total (Non - Current)
Provisions
Provisions - Total (Non - Current)
Lease Liabilities
Lease Liabilities - Total (Non - Current)
Social Benefits Liabilities

Social Benefits Liabilities - Total (Non - Current)
Employee Benefit Obligations - Total (Non - Current)
Other Liabilities
Other Liabilities
Other Liabilities
Other Liabilities
Other Liabilities
Other Liabilities
Other Liabilities
Other Liabilities
Other Liabilities
Other Liabilities
Other Liabilities
Other Liabilities
Other Liabilities
Other Liabilities
Other Liabilities
Other Liabilities
Other Liabilities
Other Liabilities
Other Liabilities
Other Liabilities
Other Liabilities
Other Liabilities
Other Liabilities - Total (Non - Current)
Total Liabilities
Total Assets less total Liabilities

Net Assets
NET ASSETS/EQUITY
Consolidated Fund
Special Funds
General Fund (N3)
General Fund (N3)
General Fund (N3)
Accumulated Surplus/(Deficits)/ Retained Earnings
Other Funds (To specify)
Share Capital and Share Premium
Treasury Shares
Revaluation Reserve
Other Reserves (To specify)
Total Net Assets/Equity
Non-Controlling Interests
Non-Controlling Interests - (Total)
CHECK
Notes
Note 1
Inter-Public Sector balances for the year ended 30 June 2022 and 30 June 2021
Kindly fill the table below
Financial Statement Line

Item. Breakdown 1.Breakdown 2. Breakdown 3
Description should take into consideration the disclosure as per the notes
In respect of MRA (e.g PAYE and TDS), only the payable amount will be eliminated. The expense part will not be elimin
Note 2
The following table should be filled in respect of adjustments made to convert the financial statements prepared unde
Examples of differences which must be adjusted are given below:
1) Borrowing costs - Adjustment in respect of capitalisation of borrowing costs. Adjustment will be reflected as from 01
2) Accounting of Grant in accordance with IPSAS 23- Revenue from Non-Exchange Transactions
Description of Adjustment
30-Jun-22
30-Jun-21
Note 3
Entities are requested to provide a breakdown for the General Fund whether these can be split between Fund (Own fu
ON AS AT 30 JUNE 2022
Breakdown 1
Cash and Bank balances

Remittances
Remittances
Remittances
Remittances
Remittances
Remittances
Remittances
Remittances
Remittances
Loans to and placements with Banks & Financial Institutions (Short Term original maturity of upto 3 months)
Unrestricted balances with central bank - local
Unrestricted balances with central bank - Foreign
Loss Allowance on loans to and placements with banks
Taxes on Income and Profits

Taxes on Property
Taxes on Property
Taxes on Property
Taxes on Property
Taxes on Property
Taxes on Property
Taxes on Property
Taxes on Property
Taxes on Property
Taxes on Property
Taxes on Property
Taxes on Property
Taxes on Property
Taxes on Property
Taxes on Property
Taxes on Property
Taxes on Property
Taxes on Goods and Services
Taxes on International Trade and Transactions
Other Taxes
Other Taxes
Other Taxes
Other Taxes
Other Taxes
Other Taxes
Other Taxes
Other Taxes
Other Taxes
Other Taxes
Other Taxes
Other Taxes
Other Taxes
Other Taxes
Fines, Penalties and Forfeits
Grants and Aid
Grants and Aid
Grants and Aid
Grants and Aid
Grants and Aid
Grants and Aid
Grants and Aid
Grants and Aid
Grants and Aid
Grants and Aid
Other Transfers
Other Transfers
Other Transfers
Other Transfers
Other Transfers
Other Transfers
Other Transfers
Other Transfers
Other Transfers
Other Transfers
Other Transfers
Other Transfers
Social Contributions - CSG
Other Revenue
Other Revenue
Other Revenue
Loss Allowance -Receivables from Non-Exchange Transactions
Licences
Licences
Licences
Licences
Licences
Licences
Finance Income
Finance Income
Finance Income
Finance Income
Finance Income
Finance Income
Dividends and Similar Distributions
Rent and Royalties
Sales of Goods and Services
Other Revenue
Other Revenue
Other Revenue
Other Revenue
Other Revenue
Other Revenue
Other Revenue
Other Revenue
Loss Allowance -Receivables from Exchange Transactions
Loans
Loans
Loans
Loans
Loans
Loans
Loans
Loans
Loans
Loans
Advances
Advances
Advances
Advances
Advances
Advances
Advances
Advances
Advances
Advances
Loss Allowance - Net investment in Finance Lease
At amortised cost
At amortised cost
At amortised cost
At amortised cost
At amortised cost
At amortised cost
At amortised cost
At amortised cost
At amortised cost
At amortised cost
At amortised cost
At amortised cost
At amortised cost
At amortised cost
Loss Allowance -Investments at amortised cost
At FVTSD
At FVTSD
At FVTSD
At FVTSD
At FVTSD
At FVTSD
At FVTSD
At FVTSD
At FVTSD
At FVTSD
At FVTSD
At FVTSD
At FVTSD
At FVTNAE
At FVTNAE
At FVTNAE
At FVTNAE
At FVTNAE
At FVTNAE
At FVTNAE
At FVTNAE
At FVTNAE
At FVTNAE
At FVTNAE
At FVTNAE
At FVTNAE
At FVTNAE
At FVTNAE
Loss Allowance - Investments at FVTNAE
Assets classified as held for sale and assets included in

disposal groups classified as held for sale
Discontinued Operations
Purchased inventories
Purchased inventories
Donated inventories
Donated inventories
Consumable Biological Assets (Harvested/Agricultural Produce)
Inventories
Advance payments for works

Other prepayments
Other prepayments
Other prepayments
Local Sources (MRA)

Other Local Sources
Other Local Sources
Foreign Sources
Foreign Sources
Local Sources (MRA)

Other Local Sources
Other Local Sources
Foreign Sources
Foreign Sources
Gold Deposits
Other (To specify)
Other (To specify)
Other (To specify)
Other (To specify)
Other (To specify)

Taxes on Property
Taxes on Property
Taxes on Property
Taxes on Property
Taxes on Property
Taxes on Property
Taxes on Property
Taxes on Property
Taxes on Property
Taxes on Property
Taxes on Property
Taxes on Property
Taxes on Property
Taxes on Property
Taxes on Property
Taxes on Property
Taxes on Property
Other Taxes
Other Taxes
Other Taxes
Other Taxes
Other Taxes
Other Taxes
Other Taxes
Other Taxes
Other Taxes
Other Taxes
Other Taxes
Other Taxes
Other Taxes
Other Taxes
Grants and Aid
Grants and Aid
Grants and Aid
Grants and Aid
Grants and Aid
Grants and Aid
Grants and Aid
Grants and Aid
Other Transfers
Other Transfers
Other Transfers
Other Transfers
Other Transfers
Other Transfers
Other Transfers
Other Transfers
Other Transfers
Other Transfers
Other Transfers
Social Contributions
Other Revenue
Other Revenue
Other Revenue
Loss Allowance - Receivables from Non-Exchange Transactions
Licences
Licences
Licences
Licences
Licences
Licences
Finance Income
Finance Income
Finance Income
Finance Income
Finance Income
Finance Income
Rent and Royalties
Other Revenue
Other Revenue
Other Revenue
Other Revenue
Other Revenue
Other Revenue
Other Revenue
Other Revenue
Loss Allowance - Receivables from Exchange Transactions
Loans
Loans
Loans
Loans
Loans
Loans
Loans
Loans
Loans
Loans
Loans
Advances
Advances
Advances
Advances
Advances
Advances
Advances
Advances
Advances
Advances
Advances
Loss Allowance - Net investment in Finance Lease
Foreign exchange contracts

Cross currency swaps
Interest rate swap contracts
Other derivative contracts
At amortised cost
At amortised cost
At amortised cost
At amortised cost
At amortised cost
At amortised cost
At amortised cost
At amortised cost
At amortised cost
At amortised cost
At amortised cost
At amortised cost
At amortised cost
At amortised cost
At amortised cost
At amortised cost
At amortised cost
At amortised cost
Loss Allowance - Investments at amortised cost
At FVTSD
At FVTSD
At FVTSD
At FVTSD
At FVTSD
At FVTSD
At FVTSD
At FVTSD
At FVTSD
At FVTSD
At FVTSD
At FVTSD
At FVTSD
At FVTSD
At FVTSD
At FVTSD
At FVTSD
At FVTSD
At FVTNAE
At FVTNAE
At FVTNAE
At FVTNAE
At FVTNAE
At FVTNAE
At FVTNAE
At FVTNAE
At FVTNAE
At FVTNAE
At FVTNAE
At FVTNAE
At FVTNAE
At FVTNAE
At FVTNAE
At FVTNAE
At FVTNAE
At FVTNAE
Loss Allowance - Investments at FVTNAE
Other Financial Assets

Gold Deposits
Other than the above (To specify)
Advance payments for works

Other prepayments
Other prepayments
Other prepayments
Other prepayments
Infrastructure, Plant and Equipment

Land and Buildings
Land and Buildings
Land and Buildings
Land and Buildings
Land and Buildings
Land and Buildings
Land and Buildings
Land and Buildings
Bearer Plants
Sniffer Dogs
Service Concession Assets
Asset under Construction

Land and Buildings
Land and Buildings
Land and Buildings
Land and Buildings
Land and Buildings
Land and Buildings
Land and Buildings
Bearer Plants
Service Concession Assets
Asset under Construction
Land and buildings

Others
Others
Others
Land and buildings

Others
Others
Others
Bearer Biological Assets

Consumable Biological Assets (excluding harvested/agricultural produce)
Licenses & Software

Intellectual Property
Others (To specify)
Others (To specify)
Others (To specify)
Others (To specify)
Others (To specify)
Others (To specify)
Asset Under Development
Goodwill
Licenses & Software

Intellectual Property
Others (To specify)
Others (To specify)
Others (To specify)
Others (To specify)
Others (To specify)
Others (To specify)
Cost of Borrowings
Cost of Borrowings
Cost of Borrowings
Cost of Borrowings
Cost of Borrowings
Cost of Borrowings
Cost of Borrowings
Cost of Borrowings
Cost of Borrowings
Cost of Borrowings
Accounts Payable
Accounts Payable
Accounts Payable
Accounts Payable
Accounts Payable
Accounts Payable
Accounts Payable
Accounts Payable
Accounts Payable
Accounts Payable
Accounts Payable
Retention Money on Contracts
Carry-over of Capital Expenditure
Bank Overdraft
Domestic and External Debts

IMF -SDR Allocations
Others (To specify)
Others (To specify)
Others (To specify)
Others (To specify)
Others (To specify)
Others (To specify)

Liability in respect of Defined Benefit Plan
Accrued Sick Leave
Accrued Vacation Leave
Accrued Passage Benefits
Accrued Bonus
Accrued Basic Salary
Voluntary Retirement Scheme
Others (To Specify)
Others (To Specify)
Others (To Specify)
Others (To Specify)
Local Sources (MRA)

Other Local Sources
Other Local Sources
Foreign Sources
Foreign Sources
Local Sources (MRA)

Other Local Sources
Other Local Sources
Foreign Sources
Foreign Sources
Deferred income
Deferred income
Deferred income
Deferred income
Deferred income
Deferred income
Deferred income
Deferred income
Dividend payable
Deposits
Deposits
Deposits
Deposits
Deposits
Deposits
Deposits
Deposits
Deposits
Deposits
Car Loan
Others (To specify)
Others (To specify)
Others (To specify)
Others (To specify)
Others (To specify)
Cost of Borrowings
Cost of Borrowings
Cost of Borrowings
Cost of Borrowings
Cost of Borrowings
Cost of Borrowings
Cost of Borrowings
Cost of Borrowings
Cost of Borrowings
Accounts Payable
Accounts Payable
Accounts Payable
Accounts Payable
Accounts Payable
Accounts Payable
Accounts Payable
Accounts Payable
Accounts Payable
Accounts Payable
Accounts Payable
Retention Money on Contracts
Carry-over of Capital Expenditure

IMF -SDR Allocations
Others (To specify)
Others (To specify)
Others (To specify)
Others (To specify)
Others (To specify)
Foreign exchange contracts

Others (To specify)

Others (To specify)
Others (To specify)
Others (To specify)
Others (To specify)
Others (To specify)
Others (To specify)
Others (To specify)
Others (To specify)

Accrued Sick Leave
Accrued Vacation Leave
Accrued Passage Benefits
Accrued Bonus
Accrued Basic Salary
Voluntary Retirement Scheme
Others (To specify)
Others (To specify)
Others (To specify)
Others (To specify)
Others (To specify)
Deferred income
Deferred income
Deferred income
Deferred income
Deferred income
Deferred income
Deferred income
Deferred income
Dividend payable
Deposits
Deposits
Deposits
Deposits
Deposits
Deposits
Car Loan
Others (To specify)
Others (To specify)
Others (To specify)
Others (To specify)
Others (To specify)
Others (To specify)
Fund (Own funds received and used)
Accumulated Surplus/ (Deficits)
nd 30 June 2021
Description of balances
t will be eliminated. The expense part will not be eliminated
made to convert the financial statements prepared under IFRS to IPSAS.
borrowing costs. Adjustment will be reflected as from 01 July 2021. Past borrowing costs will not be considered.
rom Non-Exchange Transactions
Amount
Rs
Fund whether these can be split between Fund (Own funds received and used) and Accumulated Surplus/(Deficits).
Tickmark legend
Assets
Liabilities
Equity
Total
Breakdown 2
Local currency balances

Foreign currency balances - at local banks
Foreign currency balances - at external banks
Others (To Specify)
Others (To Specify)
Others (To Specify)
Others (To Specify)

Foreign currency balances - at local banks
Foreign currency balances - at external banks
Others (To Specify)
Others (To Specify)
Others (To Specify)
Others (To Specify)
Others (To Specify)
ncial Institutions (Short Term original maturity of upto 3 months)
with banks
Income Tax - Individuals

Income Tax - Companies & Bodies Corporate
Tax Deduction at Source (TDS)
Others (To Specify)
Others (To Specify)
Others (To Specify)
Others (To Specify)
Others (To Specify)
Campement Site Tax
Campement Tax
Land Transfer Tax
Registration Duty on Transfer of Immovable Property
Tax on Transfer of Leasehold Rights in State Lands
Registration Duty on Transfer of Shares
Registration Duty on Transfer of Motor Vehicles
Registration Duty on Fixed and Floating Charges
Stamp Duties
Taxes on Financial and Capital Transactions-Miscellaneous
Land Conversion Tax
Others (To Specify)
Others (To Specify)
Others (To Specify)
Others (To Specify)
Others (To Specify)
Value Added Tax

Spirits, Liquors and Alcoholic Beverages
Tobacco Products
Motor Vehicles and Motor Cycles
Petroleum Products (including MID Levy)
PET Bottles and Other Plastic Products
Sugar Content of Sugar Sweetened Beverages
Energy Inefficient Electrical Appliances
Insecticides,Herbicides and Fruit Ripeners
Excise Duties - Miscellaneous
Taxes on the National Lottery and Other Lotteries
Betting Taxes on Horse Racing, Football,etc
Gaming Taxes on Casinos and Gaming Houses
Passenger Fee on Air Tickets
Others (To Specify)
Others (To Specify)
Others (To Specify)
Others (To Specify)
Others (To Specify)
Customs Duties
Others (To Specify)
Others (To Specify)
Environment Protection Fee

Advertising Structure Fee
Special Levy on Banks
Solidarity Levy on Telecommunication Companies
Solidarity Levy on Companies holding a Management Licence under Financial
Services Act
Mauritius Revenue Authority - Penalties
Trade fees
Taxes (General Rates)
Others (To Specify)
Others (To Specify)
Others (To Specify)
Others (To Specify)
Others (To Specify)
Surcharges, fines and penalties

Grants from Foreign Governments
Grants from International Organisations
Grants from Other General Government Units
Grant from Bank of Mauritius
Others (To Specify)
Others (To Specify)
Others (To Specify)
Others (To Specify)
Others (To Specify)
Transfer of Surplus Cash Balances from Statutory Bodies and Special Funds
Exceptional Contribution from Bank of Mauritius
Contribution in respect of Tourism Development Projects on State Lands
Concessionary Loans
Goods in-kind
Debt Forgiveness
Others (To Specify)
Others (To Specify)
Others (To Specify)
Others (To Specify)
Others (To Specify)
Others (To Specify)

Others (To Specify)
ange Transactions
Road Motor Vehicle Licences

Company Licences
Others (To Specify)
Others (To Specify)
Others (To Specify)
Interest income
Investment income
Others (To specify)
Others (To specify)
Others (To specify)
Dividend income
Withdrawals from Income of Quasi Corporations
Others (To specify)
Others (To specify)
Others (To specify)
Rental income
Fees
Incidental Sales by Non Market Establishment
Miscellaneous Sales of Goods and Services
Others (To specify)
Others (To specify)
Others (To specify)
Others (To specify)
Others (To specify)
Contract Assets
Others (To specify)
Others (To specify)
Others (To specify)
Others (To specify)
Others (To specify)
Others (To specify)
Transactions
Employees (include motor vehicles loan)

Parastatals/Local Government/Corporate Bodies
Holding Company
Loans to and placements with banks & financial Institutions
Customers (Retail customers, Credit cards, Mortgages, Other retail loans,
Corporate customers, Governments, Entities outside Mauritius (including
offshore/Global Business Licence Holders)
Others (To specify)
Others (To specify)
Others (To specify)
Loss Allowance - Loans

Employees (include Motor Cars & Motor Cycles Advances)
Ministries/Departments
Holding company
Others (To specify)
Others (To specify)
Others (To specify)
Loss Allowance -Advances
Debt instruments
Debt instruments
Debt instruments
Debt instruments
Debt instruments
Debt instruments
Debt instruments
Debt instruments
Term deposits (more than 3 months)
Others (To Specify)
Others (To Specify)
Debt instruments
Debt instruments
Debt instruments
Debt instruments
Debt instruments
Debt instruments
Debt instruments
Debt instruments
Debt instruments
Other (To Specify)
Other (To Specify)
Other (To Specify)
Debt instruments (Mandatorily measured at FVTNAE)

Debt instruments(Mandatorily measured at FVTNAE)
Investments designated at FVTNAE
Others (To Specify)
Others (To Specify)
Others (To Specify)

Others (To Specify)
Others (To Specify)
Others (To Specify)
For Distribution (E.g Medical Supplies including drugs)

For Consumption (E.g Stationery and Consumables)
For Distribution (E.g Medical Supplies including drugs)
For Consumption (E.g Stationery and Consumables)
ricultural Produce)
Others (To Specify)

Others (To Specify)
Others (To Specify)
Others (To Specify)

Others (To Specify)
Others (To Specify)
Others (To Specify)
Others (To Specify)

Others (To Specify)
Others (To Specify)
Others (To Specify)
Others ( To Specify)
Campement Site Tax

Campement Tax
Land Transfer Tax
Stamp Duties
Land Conversion Tax
Value Added Tax

Tobacco Products
Customs Duties
Others (To Specify)
Others (To Specify)

Solidarity
Solidarity Levy
Levy on
on Telecommunication
Companies holding aCompanies
Management Licence under Financial
Services Act
Trade fees
Others (To Specify)
Others (To Specify)
Others (To Specify)
Others (To Specify)
Others (To Specify)

Others (To Specify)
Others (To Specify)
Others (To Specify)
Transfer of Surplus Cash Balances from Statutory Bodies and Special Funds
Exceptional Contribution from Bank of Mauritius
Contribution in respect of Tourism Development Projects on State Lands
Concessionary Loans
Goods in-kind
Debt Forgiveness
Others (To Specify)
Others (To Specify)
Others (To Specify)
Others (To Specify)
Others (To Specify)
Others (To Specify)
hange Transactions

Company Licences
Others (To specify)
Others (To specify)
Others (To specify)
Interest income
Investment income
Others (To specify)
Others (To specify)
Others (To specify)
Dividend income
Others (To specify)
Others (To specify)
Others (To specify)
Others (To specify)
Rental income
Fees
Others (To specify)
Others (To specify)
Others (To specify)
Others (To specify)
Others (To specify)
Contract Assets
Others (To specify)
Others (To specify)
Others (To specify)
Others (To specify)
Others (To specify)
Others (To specify)
e Transactions
Employees (include motor vehicles loan)
Holding Company
Loans to and placements with banks and financial institutions

Others (To specify)
Others (To specify)
Others (To specify)
Others (To specify)
Loss Allowance -Loans

Employees (include Motor Cars & Motor Cycles Advances)
Ministries/Departments
Holding company
Corporate
Others (To customers,
specify) Governments, Entities outside Mauritius (including
Others (To specify)
Others (To specify)
Others (To specify)
Loss Allowance - Advances
Others (To Specify)

Others (To Specify)
Others (To Specify)
Equity Participation (Equity Investments)

Unquoted Investments
Non-Redeemable Preference Shares
Redeemable Preference Shares
Debt instruments
Debt instruments
Debt instruments
Debt instruments
Debt instruments
Debt instruments
Debt instruments
Debt instruments
Other (To Specify)
Other (To Specify)

Quoted Investments
Redeemable Preference Shares
Debt instruments
Debt instruments
Debt instruments
Debt instruments
Debt instruments
Debt instruments
Debt instruments
Debt instruments
Other (To Specify)
Other (To Specify)
Other (To Specify)
Other (To Specify)

Non-Redeemable Preference Shares (Mandatorily measured at FVTNAE)
Redeemable Preference Shares (Mandatorily measured at FVTNAE)
Debt instruments
Debt instruments
Other (To Specify)
Other (To Specify)
Other (To Specify)
IMF -SDR Deposits
IMF -Reserve Tranche Position
Other (To Specify)

Other (To Specify)
Other (To Specify)
Other (To Specify)
Infrastructure Assets
Transport Equipment
Transport Equipment
Transport Equipment
Transport Equipment
Transport Equipment
Transport Equipment
Transport Equipment
Transport Equipment
Transport Equipment
Transport Equipment
Other Machinery & Equipment
Land
Buildings
Others (To Specify)
Others (To Specify)
Others (To Specify)
Others (To Specify)
Others (To Specify)
Transport Equipment
Transport Equipment
Transport Equipment
Transport Equipment
Transport Equipment
Transport Equipment
Transport Equipment
Transport Equipment
Transport Equipment
Transport Equipment
Buildings
Others (To Specify)
Others (To Specify)
Others (To Specify)
Others (To Specify)
Others (To Specify)
Others (To Specify)

Others (To Specify)
Others (To Specify)
Others (To Specify)

Others (To Specify)
Others (To Specify)
vested/agricultural produce)
Accrued Interest-Government Bonds

Accrued Interest-Treasury Notes
Other Interest on borrowings
Others (To specify)
Others (To specify)
Others (To specify)
Others (To specify)
Others (To specify)
Others (To specify)
Trade payables
Other payables
Contract Liabilities
Service Concession Liabilities
Others (To specify)
Others (To specify)
Others (To specify)
Others (To specify)
Others (To specify)
Others (To specify)
Government of Mauritius (GOM) Treasury Bills

GOM Treasury Notes
Treasury Certificates
GOM Securities
GOM Bonds
Other long-term Securities (current portion)
Silver Savings Bonds (SSB)
Silver Retirement Bonds (SRB)
Loans from domestic and foreign sources
The Present Value of Defined Benefit Obligations
Fair Value of Plan Assets
Others (To Specify)

Others (To Specify)
Others (To Specify)
Others (To Specify)
Others (To Specify)

Others (To Specify)
Others (To Specify)
Others (To Specify)
Deferred income towards Capital grants, customers and others
Financial contribution received from customers

Others (To Specify)
Others (To Specify)
Others (To Specify)
Others (To Specify)
Others (To Specify)
Grants
Other Deposits
Other Deposits
Other Deposits
Other Deposits
Other Deposits
Other Deposits
Other Deposits
Other Deposits
Other Deposits
Accrued Interest-Government Bonds

Accrued Interest-Treasury Notes
Other Interest on borrowings
Others (To specify)
Others (To specify)
Others (To specify)
Others (To specify)
Others (To specify)
Trade payables
Other payables
Contract Liabilities
Service Concession Liabilities
Others (To specify)
Others (To specify)
Others (To specify)
Others (To specify)
Others (To specify)
Others (To specify)
Government of Mauritius (GOM) Treasury Bills

GOM Treasury Notes
Treasury Certificates
GOM Securities
GOM Bonds
Other long-term Securities (current portion)
Silver Savings Bonds (SSB)
Silver Retirement Bonds (SRB)
The Present Value of Defined Benefit Obligations less
Fair Value of Plan Assets
Deferred income towards Capital grants, customers and others
Financial contribution received from customers

Others (To specify)
Others (To specify)
Others (To specify)
Others (To specify)
Others (To specify)
Grants
Other Deposits
Other Deposits
Other Deposits
Other Deposits
Other Deposits
Entity Name with which transacted
IFRS to IPSAS.
July 2021. Past borrowing costs will not be considered.
Financial Statement
Line Item. Breakdown 1.Breakdown 2. Breakdown 3
Dr
nds received and used) and Accumulated Surplus/(Deficits).
As at 30 June
Breakdown 3
As per Audited
Financial Statements
Rs
Cash in hand
Cash at bank
-
-
-
-
-
-
-
-
Government bonds
Treasury notes
Treasury bills
Bank of Mauritius bills
Bank bonds (include secured by government)
Corporate bonds
Others (To Specify)
Others (To Specify)
Deposit with local banks
Deposit with other local financial institutions
Deposit with foreign banks and financial institutions
Government bonds
Treasury notes
Treasury bills
Corporate bonds
Other (To Specify)
Other (To Specify)
Other (To Specify)
-
Government bonds
Treasury notes
Treasury bills
Corporate bonds
Other (To Specify)
Other (To Specify)
Quoted Investments
-
-
-
-
-
-
-
-
Government bonds
Treasury notes
Treasury bills
Corporate bonds
Other (To Specify)
Other (To Specify)
Deposit with local banks
Deposit with other local financial institutions
Deposit with foreign banks and financial institutions
Government bonds
Treasury notes
Treasury bills
Corporate bonds
Other (To Specify)
Other (To Specify)
-
Quoted Investments
Government bonds
Treasury notes
Treasury bills
Corporate bonds
Other (To Specify)
Other (To Specify)
Other (To Specify)
-
-
Roads
Dams
Bridges
Stadiums & Gymnasiums
Plant and Equipment
Other structures
Others (To Specify)
Others (To Specify)
Others (To Specify)
Others (To Specify)
Others (To Specify)
-
Ships and Vessels
Aircrafts and Helicopters
Other Vehicles
Motor Vehicles
Others (To Specify)
Others (To Specify)
Others (To Specify)
Others (To Specify)
Others (To Specify)
-
Medical Equipment
Office Equipment
Other Equipment
Machinery
Furniture, Fixtures and Fittings
Computer & IT Equipment
Tools & Instruments
Others (To Specify)
Others (To Specify)
Others (To Specify)
Others (To Specify)
Others (To Specify)
Others (To Specify)
-
Roads
Dams
Bridges
Stadiums & Gymnasiums
Plant and Equipment
Other structures
Others (To Specify)
Others (To Specify)
Others (To Specify)
Others (To Specify)
Others (To Specify)
-
Ships and Vessels
Aircrafts and Helicopters
Other Vehicles
Motor Vehicles
Others (To Specify)
Others (To Specify)
Others (To Specify)
Others (To Specify)
Others (To Specify)
-
Medical Equipment
Office Equipment
Other Equipment
Machinery
Furniture, Fixtures and Fittings
Computer & IT Equipment
Tools & Instruments
Others (To Specify)
Others (To Specify)
Others (To Specify)
Others (To Specify)
Others (To Specify)
-
-
-
-
-
-
Borrowings from Central Banks

Borrowings from Other financial institutions
Borrowings from banks in Mauritus and Abroad
Subordinated debts/bonds
Others (To Specify)
Others (To Specify)
Others (To Specify)
Others (To Specify)
Others (To Specify)
-
-
-
Amount payable to Bank of Mauritius

Deposits from customers
Deposits from banks
Deposits from non-bank customers (Retail customers,
Corporate customers, Government)
Others (To Specify)

Others (To Specify)
Others (To Specify)
Others (To Specify)
-
-
Borrowings from Central Banks
Borrowings from Other financial institutions
Borrowings from banks in Mauritus and Abroad
Subordinated debts/bonds
Others (To specify)
Others (To specify)
Others (To specify)
Others (To specify)
-
-
Amount payable to Bank of Mauritius

Deposits from customers
Deposits from banks
Deposits from non-bank customers (Retail customers,
Corporate customers, Government)
-
-
-
-
-
30-Jun-22 30-Jun-21
Rs Rs
cial Statement Remarks
1.Breakdown 2. Breakdown 3
Cr
As at 30 June 2022 As at 30 Ju
As per Audited
IFRS/IPSAS/ Accounting policyGross
Adjustments
Amount (NoteInter-entity
2) Adjustments (Note 1)
Rs Rs Rs Rs
-
-
-
-
-
-
-
-
- - - -
-
-
-
-
-
-
-
-
- - - -
-
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-
-
- - - -
-
-
-
-
-
-
-
-
- - - -
-
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-
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-
-
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-
-
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-
- - - -
-
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-
- - - -
-
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-
- - - -
-
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- - - -
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- - - -
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- - - -
- - -
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- - - -
- -
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-
-
-
-
-
-
- - - -
-
-
-
-
-
-
- - - -
-
-
-
-
-
-
-
- - - -
- - - -
- - - -
-
-
-
-
- - - -
-
-
-
-
-
-
- - - -
- - - -
- - - -
- - - -
Remarks (Whether
reconciled or not)
As at 30 June 2021

Adjustments
Amount (NoteInter-entity
Rs Rs Rs
-
-
-
-
-
-
-
-
- - -
-
-
-
-
-
-
-
-
- - -
-
-
-
-
- - -
-
-
-
-
-
-
-
-
- - -
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
- - -
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
- - -
-
-
-
- - -
-
-
-
-
-
-
-
-
-
-
-
-
-
- - -
-
-
-
-
-
-
-
-
-
-
- - -
-
-
-
-
-
-
-
-
-
-
-
- - -
-
-
-
- - -
-
- - -
-
-
-
-
-
- - -
-
-
-
-
-
- - -
-
-
-
-
-
- - -
-
-
-
-
-
-
-
-
-
- - -
-
-
-
-
-
-
-
- - -
-
- - -
-
-
-
-
-
-
-
-
- - -
-
-
-
-
-
-
-
-
-
- - -
-
- - -
-
-
- - -
-
-
-
-
-
-
-
-
-
-
-
-
-
- - -
-
-
-
-
-
-
-
-
-
-
-
-
-
- - -
-
-
-
-
-
-
-
-
-
-
-
-
-
-
- - -
-
- - -
-
-
-
-
- - -
-
-
-
-
-
- - -
-
-
-
-
- - -
-
-
-
-
-
- - -
-
-
-
-
-
- - -
-
-
-
-
-
-
- - -
-
-
-
-
-
-
-
- - -
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
- - -
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
- - -
-
-
-
- - -
-
-
-
-
-
-
-
-
-
-
-
-
-
- - -
-
-
-
-
-
-
-
-
- - -
-
-
-
-
-
-
-
-
-
-
- - -
-
-
-
- - -
-
- - -
-
-
-
-
-
- - -
-
-
-
-
-
- - -
-
-
-
-
-
-
- - -
-
-
-
-
-
-
-
-
-
- - -
-
-
-
-
-
-
-
- - -
-
- - -
-
-
-
-
-
-
-
-
-
- - -
-
-
-
-
-
-
-
-
-
-
- - -
-
- - -
-
-
- - -
-
-
-
-
-
-
- - -
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
- - -
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
- - -
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
- - -
-
- - -
- - -
- - -
- - -
- - -
-
-
- - -
-
-
-
-
- - -
-
-
-
-
-
- - -
-
-
-
-
-
-
-
-
-
-
-
- - -
-
-
-
-
-
-
-
-
-
- - -
-
-
-
-
-
-
-
-
-
-
-
-
-
- - -
-
-
-
-
-
-
-
- - -
-
-
-
-
- - -
-
-
-
-
-
-
-
-
-
-
-
- - -
-
-
-
-
-
-
-
-
-
- - -
-
-
-
-
-
-
-
-
-
-
-
-
-
- - -
-
-
-
-
-
-
- - -
-
-
-
- - -
-
-
-
-
- - -
-
-
-
-
- - -
-
- - -
-
-
- - -
-
-
-
-
-
-
-
-
-
-
- - -
-
-
-
-
-
-
-
-
- - -
- -
-
-
-
-
-
-
-
-
-
-
-
- - -
-
-
-
-
-
-
-
-
-
-
- - -
-
-
- - -
- - -
- - -
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
- - -
-
-
-
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
-
-
- - -
-
-
-
-
-
-
-
-
-
-
- - -
-
-
-
-
-
- - -
-
-
-
-
-
- - -
-
- - -
-
-
-
-
-
-
-
- - -
-
-
-
-
-
-
-
-
-
-
- - -
-
-
-
-
-
-
- - -
-
-
-
-
-
-
-
-
- - -
-
-
-
-
-
-
-
-
-
-
- - -
-
-
- - -
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
- - -
-
-
-
-
-
-
- - -
-
-
-
-
-
-
-
-
-
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
-
-
- - -
-
-
-
-
-
-
-
-
-
-
-
- - -
-
-
-
-
-
-
-
- - -
-
-
-
-
-
-
- - -
-
-
-
-
-
-
-
- - -
- - -
- - -
-
-
-
-
- - -
-
-
-
-
-
-
- - -
- - -
- - -
- - -
c
i
a
l
S
e
r
v
i
c
e
s
/
S
B
M
H
o
l
d
i
n
g
s
0
Name of entity:
1. SUMMARISED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT 30 JUNE 2022
Notes
ASSETS
CURRENT ASSETS
Cash and Cash Equivalents 1
Receivables from Non-Exchange Transactions 2
Receivables from Exchange Transactions 3
Loans and Advances 4
Net investment in Finance Lease 5
Investments 6
Assets Held For Sale 7
Inventories 8
Prepayments 9
Current Tax Assets 11 (a)
Deferred Tax Assets 11 (c)
Other Assets 10
NON-CURRENT ASSETS
Receivables from Non-Exchange Transactions 2
Receivables from Exchange Transactions 3
Loans and Advances 4
Net investment in Finance Lease 5
Derivative Financial Instruments 12
Investments 6
Investments in Associates 13
Investments in Joint Ventures 14
Prepayments 9
Biological Assets 15
Property, Plant and Equipment 16
Rights of Use Asset 17
Investment Property 18
Intangible Assets and Goodwill 19
Other Assets 10
Total Assets
LIABILITIES
CURRENT LIABILITIES
Payables Under Exchange Transactions 20
Bank Overdraft 1
Public Sector Debt 21
Financial Guarantee Liability 22
Provisions 23
Lease Liabilities 17(b)
Social Benefits Liabilities 24
Employee Benefit Obligations 25/26
Current Tax Liabilities 11 (b)
Deferred Tax Liabilities 11 (c)
Liabilities arising out of Assets Held For Sale 7
Other Liabilities 27
NON-CURRENT LIABILITIES
Payables Under Exchange Transactions 20
Public Sector Debt 21
Derivative Financial Instruments 11
Financial Guarantee Liability 22
Provisions 23
Lease Liabilities 17(b)
Social Benefits Liabilities 24
Employee Benefit Obligations 25/26
Other Liabilities 27
Total Liabilities
Net Assets
NET ASSETS/EQUITY
Consolidated Fund 28
Special Funds 28
General Fund 28
Accumulated Surplus/(Deficits) 28
Other Funds 28
Share Capital and Share Premium 28
Treasury Shares 28
Revaluation Reserve 28
Other Reserves 28
Total Net Assets/Equity attributable to owners
Non-Controlling Interests 28
Total Net Assets/Equity
0 JUNE 2022
30 June 2022
IFRS/IPSAS/
As per Audited Accounting policy Gross Amount Inter-entity
Financial Statements Adjustments
Adjustments
Rs Rs Rs Rs
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
30 June 2021
IFRS/IPSAS/
As per Audited Accounting policy Gross Amount Inter-entity
Financial Statements Adjustments
Adjustments
Rs Rs Rs Rs
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
Name of entity:
2a. DETAILED CONSOLIDATED STATEMENT OF FINANCIAL PERFORMANCE FOR THE YEAR ENDED 30 JUNE 2022
(Classification of Expenses by Nature)
Item
Revenue
Revenue from Non-Exchange Transactions
Taxation
Taxation
Taxation
Taxation
Taxation
Taxation
Taxation
Taxation
Taxation
Taxation
Taxation
Taxation
Taxation
Taxation
Taxation
Taxation
Taxation
Taxation
Taxation
Taxation
Taxation
Taxation
Taxation
Taxation
Taxation
Taxation
Taxation
Taxation
Taxation
Taxation
Taxation
Taxation
Taxation
Taxation
Taxation
Taxation
Taxation
Taxation
Taxation
Taxation
Taxation
Taxation
Taxation
Taxation
Taxation
Taxation
Taxation
Taxation
Taxation
Taxation
Taxation
Taxation
Taxation
Taxation
Taxation
Taxation
Taxation
Taxation
Taxation
Taxation
Taxation
Taxation - Total

Fines, Penalties and Forfeits - Total
Grants and Aid

Grants and Aid
Grants and Aid
Grants and Aid
Grants and Aid
Grants and Aid
Grants and Aid
Grants and Aid
Grants and Aid
Grants and Aid
Grants and Aid
Grants and Aid - Total
Other Transfers
Other Transfers
Other Transfers
Other Transfers
Other Transfers
Other Transfers
Other Transfers
Other Transfers
Other Transfers
Other Transfers
Other Transfers
Other Transfers
Other Transfers
Other Transfers
Other Transfers
Other Transfers
Other Transfers
Other Transfers
Other Transfers
Other Transfers
Other Transfers
Other Transfers
Other Transfers
Other Transfers- Total
Social Contributions- Total
Other Revenue
Other Revenue
Other Revenue
Other Revenue
Other Revenue
Other Revenue
Other Revenue
Other Revenue- Total
Revenue from Exchange Transactions

Sales of Goods and Services - Total
Licences
Licences
Licences
Licences
Licences
Licences
Licences
Licences
Licences
Licences
Licences
Licences
Licences
Licences
Licences
Licences
Licences
Licences
Licences
Licences
Licences
Licences - Total
Finance Income
Finance Income
Finance Income
Finance Income
Finance Income
Finance Income
Finance Income
Finance Income
Finance Income
Finance Income
Finance Income
Finance Income
Finance Income
Finance Income
Finance Income
Finance Income - Total

Dividends and Similar Distributions - Total
Rent and Royalties

Rent and Royalties
Rent and Royalties
Rent and Royalties
Rent and Royalties
Rent and Royalties
Rent and Royalties
Rent and Royalties
Rent and Royalties
Rent and Royalties
Rent and Royalties
Rent and Royalties
Rent and Royalties
Rent and Royalties
Rent and Royalties
Rent and Royalties
Rent and Royalties - Total
Other Revenue
Other Revenue
Other Revenue
Other Revenue
Other Revenue
Other Revenue
Other Revenue - Total
Total Revenue
Expenses
Employee Costs
Employee Costs
Employee Costs
Employee Costs
Employee Costs
Employee Costs
Employee Costs
Employee Costs
Employee Costs
Employee Costs
Employee Costs
Employee Costs
Employee Costs
Employee Costs
Employee Costs
Employee Costs
Employee Costs
Employee Costs
Employee Costs
Employee Costs
Employee Costs
Employee Costs
Employee Costs
Employee Costs
Employee Costs
Employee Costs
Employee Costs
Employee Costs
Employee Costs
Employee Costs
Employee Costs
Employee Costs
Employee Costs
Employee Costs
Employee Costs
Employee Costs
Employee Costs
Employee Costs
Employee Costs
Employee Costs
Employee Costs
Employee Costs
Employee Costs
Employee Costs
Employee Costs
Employee Costs
Employee Costs
Employee Costs
Employee Costs
Employee Costs
Employee Costs - Total
Subsidies
Subsidies
Subsidies
Subsidies
Subsidies
Subsidies
Subsidies
Subsidies - Total
Grants
Grants
Grants
Grants
Grants
Grants
Grants
Grants
Grants - Total
Social Benefits
Social Benefits
Social Benefits
Social Benefits
Social Benefits
Social Benefits
Social Benefits
Social Benefits
Social Benefits
Social Benefits
Social Benefits
Social Benefits
Social Benefits
Social Benefits
Social Benefits
Social Benefits
Social Benefits
Social Benefits
Social Benefits
Social Benefits
Social Benefits
Social Benefits
Social Benefits
Social Benefits
Social Benefits
Social Benefits
Social Benefits
Social Benefits
Social Benefits
Social Benefits
Social Benefits
Social Benefits
Social Benefits
Social Benefits
Social Benefits
Social Benefits
Social Benefits
Social Benefits
Social Benefits
Social Benefits
Social Benefits
Social Benefits
Social Benefits
Social Benefits
Social Benefits
Social Benefits
Social Benefits
Social Benefits
Social Benefits - Total
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses
Operating Expenses - Total
Depreciation and Amortisation

Depreciation and Amortisation - Total
Financial Guarantee Expense

Financial Guarantee Expense - Total
Impairment of Property, Plant and
Equipment,
Impairment Investment
of Property,Property and
Plant and
Intangible Assets
Equipment, Investment Property and
Intangible Assets - Total
Other Expenses
Other Expenses
Other Expenses
Other Expenses
Other Expenses
Other Expenses
Other Expenses
Other Expenses
Other Expenses
Other Expenses
Other Expenses
Other Expenses
Other Expenses
Other Expenses
Other Expenses
Other Expenses
Other Expenses
Other Expenses
Other Expenses
Other Expenses
Other Expenses
Other Expenses
Other Expenses
Other Expenses
Other Expenses
Other Expenses
Other Expenses
Other Expenses
Other Expenses
Other Expenses
Other Expenses
Other Expenses
Other Expenses
Other Expenses
Other Expenses
Other Expenses
Other Expenses
Other Expenses
Other Expenses
Other Expenses
Other Expenses
Other Expenses
Other Expenses
Other Expenses
Other Expenses
Other Expenses
Other Expenses
Other Expenses
Other Expenses
Other Expenses
Other Expenses
Other Expenses
Other Expenses
Other Expenses
Other Expenses
Other Expenses - Total
Finance Costs
Finance Costs
Finance Costs
Finance Costs
Finance Costs
Finance Costs
Finance Costs
Finance Costs
Finance Costs
Finance Costs
Finance Costs
Finance Costs
Finance Costs
Finance Costs
Finance Costs
Finance Costs
Finance Costs
Finance Costs
Finance Costs
Finance Costs
Finance Costs
Finance Costs
Finance Costs
Finance Costs
Finance Costs
Finance Costs
Finance Costs
Finance Costs
Finance Costs - Total
Tax expense
Tax expense
Tax expense
Tax expense
Tax expense
Tax expense
Tax expense
Tax expense
Tax expense - Total
Total Expenses
Other Gains/(Losses)
Gains/(Losses) on Sale of Assets
Gains/(Losses) on Sale of Investments at FVTPL
Gains/(Losses) on Foreign Exchange Transactions
Gains/(Losses) on reclassification of Financial Assets
Fair Value Gains/(Losses) on Investments at FVTPL
Gains/(Losses) on other instruments
Gain from Bargain Purchase
Impairment Gains/(Losses)
Fair Value Gains/(Losses) on Investment Property
Fair Value Gains /(Losses) on Biological Assets
Other Gains/(Losses) - Total
Share of Surplus/(Deficit) of Associates an
Share of Surplus/(Deficit) of Associates and Joint Ventures - Total
The post‑tax surplus or deficit of discontinued operations
The post‑tax gain or loss recognized on the measurement to fair value less costs to sell or on the disposal of the
assets or disposal group(s) constituting the discontinued operation.
Surplus/(Deficit) for the year from discontinued operations - Total
Surplus/(Deficit) for the year
Attributable to:
Surplus/ (Deficit) attributable to owners of the Controlling Entity
Surplus/(Deficit) attributable to Non-Controlling Interests
Check
Notes:
Note 1
Inter-entity transactions for the year ended 30 June 2022 and 30 June 2021

Item. Breakdown 1.Breakdown 2.
Breakdown 3
Grants and Aid.Government

(Ministries/Departments).0.0
Operating Expenses.Cost of
Utilities.Electricity and Gas Charges.0
In respect of MRA (e.g PAYE and TDS), only the payable amount will be eliminated. The expense part will not be elim
Note 2
The following table should be filled in respect of adjustments made to convert the financial statements prepared und
1) Borrowing costs - Adjustment in respect of capitalisation of borrowing costs. Adjustment will be reflected as from
30-Jun-22
Borrowing cost capitalised is being

reversed
30-Jun-21
ements of Public Sector
TEMENT OF FINANCIAL PERFORMANCE FOR THE YEAR ENDED 30 JUNE 2022
Breakdown 1
Transactions
Taxes on Property
Taxes on Property
Taxes on Property
Taxes on Property
Taxes on Property
Taxes on Property
Taxes on Property
Taxes on Property
Taxes on Property
Taxes on Property
Taxes on Property
Taxes on Property
Taxes on Property
Taxes on Property
Taxes on Property
Taxes on Property
Taxes on Property
Other Taxes
Other Taxes
Other Taxes
Other Taxes
Other Taxes
Other Taxes
Other Taxes
Other Taxes
Other Taxes
Other Taxes
Other Taxes
Other Taxes
Other Taxes
Other Taxes


Government (Ministries/Departments)
Other Grants and Aid
Others (To Specify)
Others (To Specify)
Others (To Specify)
Others (To Specify)
Others (To Specify)
Transfer of Surplus Cash Balances from Statutory Bodies and Special

Funds
Exceptional
ContributionContribution
in respect offrom BankDevelopment
Tourism of Mauritius Projects on State
Lands
Concessionary Loans
Concessionary Loans
Concessionary Loans
Concessionary Loans
Concessionary Loans
Concessionary Loans
Concessionary Loans
Concessionary Loans
Concessionary Loans
Goods in-kind
Goods in-kind
Goods in-kind
Goods in-kind
Goods in-kind
Goods in-kind
Goods in-kind
Goods in-kind
Goods in-kind
Debt Forgiveness
Others
Contribution Sociale Généralisée

Other (To specify)
Other (To specify)
Other (To specify)
Other (To specify)
Other (To specify)
Civil Service Family Protection Scheme

Miscellaneous Revenue
Other (To specify)
Other (To specify)
Other (To specify)
Other (To specify)
Other (To specify)
Professional Fees
Professional Fees
Professional Fees
Professional Fees
Professional Fees
Professional Fees
Professional Fees
Professional Fees
Professional Fees
Professional Fees
Professional Fees
Professional Fees
Professional Fees
Professional Fees
Professional Fees
Professional Fees
Professional Fees
Professional Fees
Professional Fees
Professional Fees
Professional Fees
Professional Fees
Professional Fees
Professional Fees
Professional Fees
Professional Fees
Professional Fees
Professional Fees
Professional Fees
Professional Fees
Professional Fees
Professional Fees
Professional Fees
Professional Fees
Professional Fees
Professional Fees
Professional Fees
Professional Fees
Professional Fees
Professional Fees
Professional Fees
Professional Fees
Professional Fees
Professional Fees
Professional Fees
Professional Fees
Professional Fees
Professional Fees
Professional Fees
Professional Fees
Professional Fees
Professional Fees
Professional Fees
Professional Fees
Professional Fees
Professional Fees
Professional Fees
Professional Fees
Professional Fees
Professional Fees
Professional Fees
Professional Fees
Professional Fees
Professional Fees
Professional Fees
Professional Fees
Professional Fees
Professional Fees
Professional Fees
Professional Fees
Professional Fees
Professional Fees
Professional Fees
Professional Fees
Professional Fees
Professional Fees
Professional Fees
Professional Fees
Professional Fees

Company and Other Licences
Interest income
Interest income
Interest income
Interest income
Interest income
Interest income
Interest income
Investment income
Investment income
Others (To specify)
Others (To specify)
Others (To specify)
Others (To specify)
Others (To specify)
Others (To specify)
Dividend income
Dividend income
Dividend income
Dividend income
Dividend income
Dividend income
Dividend income
Dividend income
Dividend income
tions - Total
Rental income
Rental income
Rental income
Rental income
Rental income
Rental income
Rental income
Rental income
Rental income
Rental income
Rental income
Rental income
Rental income
Rental income
Rental income
Rental income
Rental income
Other Revenue (To specify)

Others (To Specify)
Others (To Specify)
Others (To Specify)
Others (To Specify)
Others (To Specify)
Wages, Salaries, Compensations and Allowances

Wages, Salaries,
Contributions Compensations
to Defined and Allowances
Contribution Plan, Family Protection Scheme
and National Savings Fund
Contributions to Defined Contribution Plan, Family Protection Scheme
and National Savings
Contributions FundContribution Plan, Family Protection Scheme
to Defined
to Defined
to Defined
to Defined
to Defined
and National Savings FundContribution Plan, Family Protection Scheme
Contributions to Defined
to Defined
to Defined
and National Savings Fund
Amount Recognised in respect of Defined Benefit Plans
Other Employee Benefits
Related Parties
Other Subsidies
Other (To Specify)
Other (To Specify)
Other (To Specify)
Other (To Specify)
Other (To Specify)
Donations and Contributions

Capital Grants
Current Grants
Other (To Specify)
Other (To Specify)
Other (To Specify)
Other (To Specify)
Other (To Specify)
Social Assistance (Social Aid)

Pension (Retirement, Widow, Invalid and Others)
Other Social Benefits
Cost of Utilities
Cost of Utilities
Cost of Utilities
Cost of Utilities
Cost of Utilities
Cost of Utilities
Cost of Utilities
Cost of Utilities
Cost of Utilities
Cost of Utilities
Cost of Utilities
Cost of Utilities
Supplies and consumables used
Fuel and Oil
Fuel and Oil
Fuel and Oil
Fuel and Oil
Fuel and Oil
Fuel and Oil
Fuel and Oil
Fuel and Oil
Rental Expense
Rental Expense
Rental Expense
Rental Expense
Rental Expense
Rental Expense
Rental Expense
Rental Expense
Rental Expense
Rental Expense
Rental Expense
Rental Expense
Rental Expense
Office Expenses
Office Expenses
Office Expenses
Office Expenses
Office Expenses
Office Expenses
Office Expenses
Office Expenses
Office Expenses
Office Expenses
Office Expenses
Repairs and Maintenance
Cleaning Services
Travelling and Mission Expenses
Other Operating Expenses
Depreciation of PPE
Depreciation of Investment Property
Depreciation of Rights of use assets
Amortisation of Intangible Assets
Others (To Specify)
Others (To Specify)
Others (To Specify)
Others (To Specify)
Others (To Specify)
Others (To Specify)

Others (To Specify)
Others (To Specify)
Others (To Specify)
Others (To Specify)
Transfers
Transfers
Transfers
Transfers
Transfers
Transfers
Transfers
Transfers
Transfers
Transfers
Transfers
Transfers
Insurance
Insurance
Insurance
Insurance
Insurance
Insurance
Insurance
Insurance
Insurance
Insurance
Insurance
Compensation arising out of Government Liability
Compensation
Refund/Payment arising outicw
of taxes of Government
projects and Liability
schemes financed by
Development Partners or under Special Programmes
Refund/Payment of taxes icw projects and schemes financed by
Development
Refund/PaymentPartners or under
of taxes Specialand
icw projects Programmes
schemes financed by
Development
of taxes Specialand
schemes financed by
Development
of taxes Specialand
schemes financed by
Development
of taxes Special and
schemes financed by
Impairment Loss on Receivables from Exchange Transactions
Receivables from Exchange Transactions Write-Off
Receivables from Non Exchange Transactions Write-Off
Loans, Advances and Inventories Write-Off
Service Concession Expenses
Research and Development
Others
Others
Others
Others
Others
Others
Others
Others
Interest Expense on Financial Liabilities Recognised at Amortised Cost
Interest
Interest Expense
Expense on
on Financial
Financial Liabilities
Liabilities Recognised
Recognised at Amortised
Through Net Cost
Assets/Equity
Interest Expense on Financial liabilities measured at Fair Value
Interest Expense on Financial liabilities at cost (To specify)
Interest Expense on Finnacial Liabilities not FVTSD
Interest Expense (Irrevocable election at FVTSD)
Interest Expense on Derivatives
Management Charges
Other borrowing costs
Others (To specify)
Others (To Specify)
Others (To Specify)
Others (To Specify)
Others (To Specify)
Others (To Specify)
Local Sources (MRA)

Other Local Sources
Foreign Sources
Others (To Specify)
Others (To Specify)
Others (To Specify)
Others (To Specify)
Others (To Specify)
tments at FVTPL
ange Transactions
on of Financial Assets
vestments at FVTPL
Others (To Specify)
Others (To Specify)
Others (To Specify)
Others (To Specify)
Others (To Specify)
vestment Property
iological Assets
Associates
Joint Ventures
ssociates and Joint Ventures - Total
of discontinued operations
nized on the measurement to fair value less costs to sell or on the disposal of the
stituting the discontinued operation.
rom discontinued operations - Total
o owners of the Controlling Entity

o Non-Controlling Interests
e year ended 30 June 2022 and 30 June 2021
Description of transaction
Recurrent grants received

Utility bills - Electricity
onsideration the disclosure as per the notes
nd TDS), only the payable amount will be eliminated. The expense part will not be eliminated
filled in respect of adjustments made to convert the financial statements prepared under IFRS to IPSAS.
must be adjusted are given below:
nt in respect of capitalisation of borrowing costs. Adjustment will be reflected as from 01 July 2021. Past borrowing costs will not be co
rdance with IPSAS 23- Revenue from Non-Exchange Transactions
Amount
Rs
100
Tickmark legend
Income
Expenses
Others (To specify)
Total
Breakdown 2 Breakdown 3

Others (To Specify)
Others (To Specify)
Others (To Specify)
Others (To Specify)
Others (To Specify)
Campement Site Tax

Campement Tax
Land Transfer Tax
Stamp Duties
Land Conversion Tax
Others (To Specify)
Others (To Specify)
Others (To Specify)
Others (To Specify)
Others (To Specify)
Value Added Tax
Tobacco Products
Others (To Specify)
Others (To Specify)
Others (To Specify)
Others (To Specify)
Others (To Specify)
Customs Duties
Solidarity
Solidarity Levy
Levy on
on Telecommunication
Companies holding aCompanies
Management
Licence under Financial Services Act
Trade fees
Others (To Specify)
Others (To Specify)
Others (To Specify)
Others (To Specify)
Others (To Specify)
Surcharges
Fines and Penalties - Judiciary
Penalty Fees for Parking Offences
Penalties on Taxation
Others (To Specify)
Others (To Specify)
Others (To Specify)
Others (To Specify)
Others (To Specify)
Others (To Specify)
Public Sector Debt

Loan from Government
Other loans
Others (To Specify)
Others (To Specify)
Others (To Specify)
Others (To Specify)
Others (To Specify)
Donated Inventories
Donated Assets
Other Donations (To specify)
Other (To specify)
Other (To specify)
Other (To specify)
Other (To specify)
Other (To specify)
Liquidated Damage on Property, Plant and Equipment

Court Fees
Building and Land Use Permit Fees
Ushers' and Interpreters' Fees
Issue of Civil Status Certificates
Fees for Celebration of Civil Marriage
Fees for National Identity Cards
Issue of Certificates in Connection with Citizenship
Fees and Commission income
Connection /Disconnection fees
Processing Fees for Apostille Services
Route Air Navigation Charge
Other Civil Aviation Charges
Scheme of Charge
Tuition fees/ affiliation fees
Training fees
Fees for Cinema, Video and Theatre Censorship
Actuarial fees
Management fees
Administration
Archives Fees
Ship Registration Fees
Annual Fees
Duty on Scales
Reimbursement towards Cost of Audit Services
Refund of Electoral Expenses
Fees for Police Services
Helicopter and Aircraft Services
Issue of Passports
Issue of Accident Report Form
Fees for Driving Test
Fees for Certificate of Character
Central Health Laboratory Fees
Overtime Fees
Vaccination Fees
Fumigation and Disinfection Fees
Fees for Veterinary Services
Importation Fees (Agricultural Produce)
Quarantine Fees
Sterilisation, Post Mortem Analysis and Export Fees
Reimbursement towards Cost of National Parks and Conservation Service
Clearance Fees and Other Fees for Tobacco Products
Clearance Fees and Other Fees for Tea Products
Processing Fees for Inspection
Fees
Fees to
forOperate
ServicesinProvided
Marine at
Protected Areas
the Competent
Authority - Seafood
Assaying and Marking Fees
Pension Contribution Reimbursements
Compensation iro Government-owned Vehicles
Overtime and Supervision Fees
Calibration
Fees for Tax Residency Certificates and Tax Rulings
Materials Testing Laboratory Fees/ Testing fees and related services
Registration and Transfer of Vehicles
Issue of Student ID Cards
Reservation of Specific Registration Mark
Parking Fees
Survey Fee
Morcellement Fee
Issue of Land Parcel Identification Number
Commission on Curatelle Deposits
Processing and Registration Fees for Law Practitioners
Fee for Change of Name Certificate
Special Services
Benefits Recovered
Reimbursement of Cost of NPF Administration
Trade Marks, Service Marks and Collective Mark
Patent Fees
Industrial Designs
Prison Services
Provision
ProcessingofFee
Briefs to Counsels for Acquisition of
on Application
IRS, RES and HIS
Data Controller Registration and Renewal Fee
Other fees (To Specify)
Other (To Specify)
Other (To Specify)
Other (To Specify)
Other (To Specify)
Other (To Specify)
Sale of Weather Data
Sale of Publications
Sale of Seeds
Sale of Plants, Fruits and Agricultural Produce
Sale of Milk
Sale of Poultry and Eggs
Sale of Livestock
Sale of Forest Produce
Sale of Produce
Sale of Sand
Sale of Maps, Reproductions and Copyright Fees
Sale of Farm Produce
Sale of Concrete Blocks
Sale of Drugs, Serum and Sundry Appliances
Sale of Stores
Sale of Ground Water/ Water
Sale of Electricity
Other sales (To specify)
Other (To specify)
Other (To specify)
Other (To specify)
Other (To specify)
Other (To specify)
Rental of Government Property (Buildings)

Overpayment Made in Previous Years
Commission on Salary Deductions
Miscellaneous
Other (To specify)
Other (To specify)
Other (To specify)
Other (To specify)
Other (To specify)
Company Licences
MBC TV Licence fees
Incorporation & Lodging Fees, Search Duty etc.
Tourist Enterprise Licences
Gambling Licences
Liquor Licences
Freeport Licences
Pharmacy Licences
Fishing Vessel Licences
Work/Occupation Permits
Registration of Factories
Registration of Associations
Recruitment Licences
Miscellaneous/Other Licences
Other (To specify)
Other (To specify)
Other (To specify)
Other (To specify)
Other (To specify)
Interest on financial assets measured at amortised cost

Interest on financial assets measured throught net assets/equity
Interest and Similar Income on Financial Assets at Fair Value through Surplus/Deficit
Interest on Loans (At cost)
Interest on finance leases
Interest on Bank balances
Interest on Derivative financial instruments
Interest on investments
Interest on bank deposits/ deposits/placements
Quoted and Unquoted Investments

Equity Investments
Investment Securities
Others (To specify)
Others (To specify)
Others (To specify)
Others (To specify)
Others (To specify)
Campement Site Lease

Other Land Leases
Shooting and Fishing Lease
Warehouse Rent
Buildings, Offices and Halls
Rental Revenue from Investment Property
Advertising panel
Market and fairs
Bus toll fees
Meters
Other rental income
Others (To specify)
Others (To specify)
Others (To specify)
Others (To specify)
Others (To specify)
Annual Allowance
Basic Salary
Salary Compensation
Allowances
Extra Assistance
Facilities Allowance to Hon Members
End-of-year Bonus
Service to Mauritius Programme
Redeployment Scheme in the Public Sector
Allowance icw Internship (Pre-registration Training)
Interim Allowance icw PRB
Medical Examination for employees
Wages
Overtime
Bonus - P/L Charge
Provision for PRB increase in Salary
Other (To Specify)
Other (To Specify)
Other (To Specify)
Other (To Specify)
Other (To Specify)
Contribution to the "National Savings Fund"

Defined Contribution Pension Scheme
Civil Service Family Protection Scheme
Contribution Sociale Generalisée
Other (To Specify)
Other (To Specify)
Other (To Specify)
Other (To Specify)
Other (To Specify)
Pensions
Cash in lieu of vacation leave
Cash in lieu of sick leave
Passage benefits
Cash in lieu of passage benefits
Gratuity
Travelling and transport
Staff welfare
Compassionate Allowances
Refund of Employee Contribution
National Assembly Retiring Allowance
Medical Insurance Scheme
Other (To Specify)
Other (To Specify)
Other (To Specify)
Other (To Specify)
Other (To Specify)
Fire Victims
Flood
Cyclone
Hearing aid
Spectacles
Wheel chairs
Dentures
Ear moulds
Expenses icw Elderly persons living alone
Other (To Specify)
Other (To Specify)
Other (To Specify)
Other (To Specify)
Other (To Specify)
Basic Retirement Pension

Basic Widows Pension
Basic Invalidity Pension
Basic Orphans Pension
Child Allowance
Other Basic Pension
Other (To Specify)
Other (To Specify)
Other (To Specify)
Other (To Specify)
Other (To Specify)
Assistance to Patients Inoperable in Mauritius

Funeral Grants
Legal Assistance in "in Forma Pauperis"
Foster Care
Assistance and Training of Disabled Persons
Poverty and Empowerment (Marshall Plan against Poverty)
Self-Employed Assistance Scheme
Self-Employed One Off Grant Scheme
Unemployment Hardship Relief
Family allowance
Assistance to professional fishermen
Income support for Rice and Flour
Assistance to family in distress
Assistance for SC & HSC Examination Fees
Assistance to parents of disabled children
Other (To Specify)
Other (To Specify)
Other (To Specify)
Other (To Specify)
Other (To Specify)
Electricity and Gas Charges

Telephone
Water Charges
Waste Water Charges
Leakage control charges
Lease line and internet costs
Other (To Specify)
Other (To Specify)
Other (To Specify)
Other (To Specify)
Other (To Specify)
Materials
School Requisites Teaching Materials
School Requisites Text Books
School Requisites Toner/Ink for printers and fax machines ect
Sports Equipment & Materials
Medical Supplies, Drugs and Scientific Equipment Medicine, Drugs and Vaccines
Medical Supplies, Drugs and Scientific Equipment Dental Materials and Equipment
Medical Supplies, Drugs and Scientific Equipment Orthopaedic Materials and Equipment
Medical Supplies, Drugs and Scientific Equipment Medical Disposables and Minor Equipment
Medical Supplies, Drugs and Scientific Equipment Ayurvedic and Other Traditional medicines
Medical Supplies, Drugs and Scientific Equipment Renal Dialysis - Consumables & Fees
Medical Supplies, Drugs and Scientific Equipment Laboratory Apparatuses and Supplies
Medical Supplies, Drugs and Scientific Equipment Chemical and Disinfection Materials
Medical Supplies, Drugs and Scientific Equipment Others (To Specify)
Motor Vehicles
Plant and Equipment
Others (To Specify)
Others (To Specify)
Others (To Specify)
Others (To Specify)
Others (To Specify)
Rental of Building
Rental of Parking Slots
Rental of Vehicles
Rental of Equipment
Rental of Facilities for Events
Rental of Land
Rental line for Network Services
Others (To Specify)
Others (To Specify)
Others (To Specify)
Others (To Specify)
Others (To Specify)
Office Equipment
Office Furniture
Postage
Cleaning Materials
Office Sundries
Others (To Specify)
Others (To Specify)
Others (To Specify)
Others (To Specify)
Others (To Specify)
Buildings
Plant & Equipment
Other structures
Motor Vehicles
IT Equipment
Furniture, Fixtures & Fittings
CCTV Cameras
Grounds
Others (To Specify)
Others (To Specify)
Others (To Specify)
Others (To Specify)
Others (To Specify)
Passage Costs
Accomodation Costs
Subsistence Allowance
Travelling (Hiring of car, trains etc)
Other Expenses Dinner
Other Expenses Cellular phone and internet
Other Expenses Visa payment
Other Expenses Hosting of business meetings
Air Tickets
Others (To Specify)
Others (To Specify)
Others (To Specify)
Others (To Specify)
Others (To Specify)
Security Services
Publications, Publicity and Stationery Books and Periodicals
Publications, Publicity and Stationery Paper and Materials
Publications, Publicity and Stationery News Service
Publications, Publicity and Stationery Printing and Stationery
Publications, Publicity and Stationery Public Notices
Publications, Publicity and Stationery Publications
Publications, Publicity and Stationery Publicity
Publications, Publicity and Stationery Pamphlets and Other Publications
Publications, Publicity and Stationery Other
Fees Fees to Chairperson, Members of Boards and Committees
Fees Management fees
Fees Director and secretary fees
Fees Fees to Consultants
Fees Fees icw Commissions of Enquiry and Committees
Fees Fees for Vehicle Examination
Fees Fees icw Capacity Building Programme
Fees Fees for Training and seminars
Fees Fees for Medical Boards and domiciliary visits
Fees Fees to Mauritius Posts Ltd
Fees Fees to Witnesses
Fees Fees to Assessors
Fees Fees to surveyors
Fees Fees icw Examination and Interview
Fees Fees icw Privy Council cases/ Civil and Criminal Cases
Fees Fees for conferences/seminars/workshops
Fees Retainer fees to counsel
Fees Fees for Laboratory Test
Fees Legal and Professional fees
Fees Refund of Subscription fees to Professional bodies
Fees Inspection and Audit Fees
Fees Fees icw Parking coupons
Fees Fees icw Information Security Management Standards (ISMS)
Fees Fees to Interpreters
Fees Fees to Mauritius Standard Bureau
Fees Fees to Oriental Language Teacher
Fees Fees for Community Service Work
Fees Fees for Legal Outsourcing
Fees Fees icw IT Security
Fees Fees icw Licenses
Fees Expert Skills Scheme
Fees Fees for Hotline Services
Fees Arbitration costs
Fees Remuneration of councillors
Fees Commission paid to collecting agencies
Fees Continuous Professional Development for Civil Servants
Fees Membership Fees
Fees Fees to Resource Persons for Promoting SLAM, Drama, Photography
Fees PHD and project supervision fees
Fees Fees to Local/overseas external examiners
Fees Fees to overseas resource person
Fees Fees to External invigilators
Fees Other
Studies and Surveys Studies and preliminary project preparation
Studies and Surveys Surveys
Studies and Surveys Feasibility Study
Studies and Surveys Studies on water resources & development
Studies and Surveys Studies support to Non State Actors
Studies and Surveys Studies for reviews of Urban outline schemes
Studies and Surveys Studies for detailed planning schemes
Studies and Surveys Other
Other Goods and Services Uniforms
Other Goods and Services Accomodation Costs
Other Goods and Services Repatriation Expenses of employees
Other Goods and Services Catering
Other Goods and Services Provisions and Stores
Other Goods and Services Medals, Prizes and Rewards
Other Goods and Services Entertainment Expenses
Other Goods and Services Supply of Bus Passes
Other Goods and Services IT Expenses
Other Goods and Services Passports
Other Goods and Services Hospitality and Ceremonies
Other Goods and Services Transcribers Fees
Other Goods and Services Hiring of Services for Events
Other Goods and Services Stipend
Other Goods and Services Clothing and bedding (blankets, mattresses)
Other Goods and Services Bank Charges
Other Goods and Services Service Charges (Syndic fees)
Other Goods and Services Freight Charges
Other Goods and Services Awareness Campaign
Other Goods and Services Running expenses
Other Goods and Services Job Fairs
Other Goods and Services Leisure Activities
Other Goods and Services Improvement of Counter Services
Other Goods and Services Smart Youth Programmes
Other Goods and Services Citizen Support Services
Other Goods and Services Communication charges
Other Goods and Services Miscellaneous / Other Expenses (To specify)
Other Goods and Services Others (To Specify)
Transfers to non profit Institutions

Transfers to Households
Transfers to Non Financial Public Corporations
Transfers to Public Financial Corporations
Transfers to Private Enterprises
Transfers to Regional/International Organisation
Others (To Specify)
Others (To Specify)
Others (To Specify)
Others (To Specify)
Others (To Specify)
Individuals
Buildings
Plant and Equipment
Motor Vehicles
Cash in transit
Others (To Specify)
Others (To Specify)
Others (To Specify)
Others (To Specify)
Others (To Specify)
Accident involving Government Vehicles

Injury on duty
Other compensations
Others (To Specify)
Others (To Specify)
Others (To Specify)
Others (To Specify)
Others (To Specify)
Refund of Revenue
Refund Employee Contribution under New Pension Scheme
Refund of taxes icw projects/schemes
Others (To Specify)
Others (To Specify)
Others (To Specify)
Others (To Specify)
Others (To Specify)
Road Tax
General Expenses
Others (To Specify)
Others (To Specify)
Others (To Specify)
Others (To Specify)
Others (To Specify)
-Domestic Debt
-External Debt
-Bank Overdraft
-Bank Loan/Other loans
-Lease liabilities
-Borrowings
-Subordinated debts/bonds
-Deposit from customers/non-bank customers
Others (To Specify)
Others (To Specify)
Others (To Specify)
Others (To Specify)
Others (To Specify)
Entity Name with which transacted 30-Jun-22
Rs
Government 0
CEB 0
l not be eliminated
prepared under IFRS to IPSAS.
cted as from 01 July 2021. Past borrowing costs will not be considered.

Dr Cr
Property, Plant and Equipment.

Infrastructure, Plant and Equipment.
Finance Costs. Other Borrowing Costs.0.0
Office Machinery and Equipment.
Office Equipment
Year ended 30 June 2022
As per Audited
Adjustments
Amount (Note 2)
Notes
Rs Rs Rs
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ting agencies -
evelopment for Civil Servants -
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oject preparation -
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30-Jun-21 Remarks (Whether

reconciled or not)
Rs
0
0
Remarks
Year ended 30 June 2021
As 1)
per Audited
Inter-entity Adjustments (Note IFRS/IPSAS/ Accounting policyGross
Adjustments
Amount (Note 2)
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Inter-entity AdjustmentsRemarks
(Note 1)
Rs
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Name of entity:
2 SUMMARISED CONSOLIDATED STATEMENT OF FINANCIAL PERFORMANCE FOR THE YEAR ENDED 30 JUNE 2022
(Classification of Expenses by Nature)
30 June 2022 30 June 20
As per Audited IFRS/IPSAS/ Inter-entity As per Audited
Financial Statements Accounting policy Gross Amount Adjustments Financial Statements
Notes Adjustments
Rs Rs Rs Rs Rs
Revenue
Revenue from Non-Exchange Transactions
Taxation 35 - - - - -
Fines, Penalties and Forfeits 36 - - - - -
Grants and Aid 37 - - - - -
Other Transfers 38 - - - - -
Social Contributions 39 - - - - -
Other Revenue 40 - - - - -
- - - - -
Revenue from Exchange Transactions

Sales of Goods and Services 41 - - - - -
Licences 42 - - - - -
Finance Income 43 - - - - -
Dividends and Similar Distributions 44 - - - - -
Rent and Royalties 45 - - - - -
Other Revenue 40 - - - - -
- - - - -
Total Revenue - - - - -
Expenses
Employee Costs 46 - - - - -
Subsidies 47 - - - - -
Grants 48 - - - - -
Social Benefits 49 - - - - -
Operating Expenses 50 - - - - -
Depreciation and Amortisation 16-19 - - - - -
Financial Guarantee Expense 22 - - - - -
Impairment of Property, Plant and Equipment, Investment Property and
Intangible Assets 16,18-19 - - - - -
Other Expenses 51 - - - - -
Finance Costs 52 - - - - -
Tax Expense 11 (d) - - - - -
Total Expenses - - - - -
Other Gains/(Losses)
Gains/(Losses) on Sale of Assets 53 - - - - -
Gains/(Losses) on Sale of Investments at Fair Value Through Surplus or Deficit 53 - - - - -

Gains/(Losses) on Foreign Exchange Transactions 53 - - - - -
Gains/(Losses) on reclassification of Financial Assets 53 - - - - -
Fair Value Gains/(Losses) on Investments at Fair Value Through Surplus or
Deficit 53 - - - - -
Gains/(Losses) on other instruments 53 - - - - -
Gain from Bargain Purchase 53 - - - - -
Impairment Gains/(Losses) 53 - - - - -
Fair Value Gains/(Losses) on Investment Property 53 - - - - -
Fair Value Gains /(Losses) on Biological Assets 53 - - - - -
- - - - -
Share of Surplus/(Deficit) of Associates and Joint Ventures - - - - -

Surplus/(Deficit) for the year from continuing operations - - - - -
Surplus/(Deficit) for the year from discontinued operations 7 - - - - -
Surplus/(Deficit) for the year - - - - -

Attributable to:
Surplus/ (Deficit) attributable to owners of the Controlling Entity - - - - -
Surplus/(Deficit) attributable to Non-Controlling Interests - - - - -
- - - - -
- - - - -
30 June 2021
IFRS/IPSAS/ Inter-entity
Accounting policy Gross Amount Adjustments
Adjustments
Rs Rs Rs
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
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- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
Name of entity:
3. CONSOLIDATED STATEMENT OF CHANGES IN NET ASSETS OR EQUITY FOR THE YEAR ENDED 30 JUNE 2022
Consolidated Fund Special Funds

Rs Rs
Balance at 30 June 2020
Changes in Accounting Policy and prior adjustments
Restated Balance at 30 June 2020 - -
Changes in Net Assets/Equity for 2021
Fair Value Gains/(Losses) on investments at fair value through net assets equity
Effect of Change in Ownership not resulting in loss of control
Issue of Shares to Non-Controlling interests
Movement in Other Reserves
Dividend paid by Controlled Entities and Associates to Non-Controlling interests
Share of Changes in Net Assets/Equity of Associates
Share of Changes in Net Assets/Equity of Joint Ventures
Remeasurements of Defined Benefit Liability/(Asset)
Net Revenue recognised directly in Net assets/Equity - -
Surplus/Deficit for the year
Total Recognised Revenue and Expenses for the year - -
Balance at 30 June 2021 - -
Changes in Accounting Policy and prior adjustments
Restated Balance at 30 June 2021 - -
Changes in Net Assets/Equity for 2022
Fair Value Gains/(Losses) on investments at fair value through net assets equity
Effect of Change in Ownership not resulting in loss of control
Issue of Shares to Non-Controlling interests
Movement in Other Reserves
Dividend paid by Controlled Entities and Associates to Non-Controlling interests
Share of Changes in Net Assets/Equity of Associates
Share of Changes in Net Assets/Equity of Joint Ventures
Remeasurements of Defined Benefit Liability/(Asset)
Net Revenue recognised directly in Net assets/Equity - -
Surplus/Deficit for the year
Total Recognised Revenue and Expenses for the year - -
Balance at 30 June 2022 - -
Notes:
Note 1
Inter-entity transactions and balances for the year ended 30 June 2022 and 30 June 2021
Financial Statement Line Description of Entity Name with

Item. Breakdown 1.Breakdown 2. Breakdown 3 transactions and which transacted
balances
In respect of MRA (e.g PAYE and TDS), only the payable amount will be eliminated. The expense part will not be eliminated
Note 2
The following table should be filled in respect of adjustments made to convert the financial statements prepared under IFRS to IPSAS.
1) Borrowing costs - Adjustment in respect of capitalisation of borrowing costs. Adjustment will be reflected as from 01 July 2021. Past borrowing costs will not b
Description of Adjustment Amount Financial Statement
Line Item. Breakdown 1.Breakdow
Breakdown 3
Rs Dr
30-Jun-22
30-Jun-21
Tickmark legend
To input manually
Attributable to Owners of Controlling Entity
Accumulated
General Fund Surplus/(Deficits) Other Funds (Specify) Stated Capital Share Premium Treasury Shares
Rs Rs Rs Rs Rs Rs
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
30-Jun-22 30-Jun-21 Remarks (Whether

reconciled or not)
Rs Rs
t borrowing costs will not be considered.
Financial Statement Remarks
m. Breakdown 1.Breakdown 2.
Breakdown 3
Cr
Other Reserves
Revaluation Reserves (Specify) Total IFRS/IPSAS/ Accounting policy Gross
Adjustments
Total (NoteInter-entity
Rs Rs Rs Rs Rs Rs
- -
- -
- - - - - -
- -
- -
- -
- -
- -
- -
- -
- -
- - - - - -
- -
- - - - - -
- - - - - -
- -
- - - - - -
- -
- -
- -
- -
- -
- -
- -
- -
- - - - - -
- -
- - - - - -
- - - - - -
Non-controlling
Interests Total
Rs Rs
-
-
- -
-
-
-
-
-
-
-
-
- -
-
- -
- -
-
- -
-
-
-
-
-
-
-
-
- -
-
- -
- -
Name of entity:
4. CONSOLIDATED CASH FLOW STATEMENT FOR THE YEAR ENDED 30 JUNE 2022
CASH FLOWS FROM OPERATING ACTIVITIES

Receipts
Taxation
Grants and Aid
Licences
Finance Income
Rent and Royalties
Other Transfers
Receipts of Special Funds
Other Receipts (cash receipts of an insurance entity for premiums and claims,
annuities and other policy benefits; cash receipts from contracts held for
dealing or trading purposes; cash receipts from discontinuing operations; cash
receipts in relation to litigation settlements etc.)
Payments
Employee Costs
Subsidies
Grants
Social Benefits
Operating Expenses
Finance Costs
Payments by Special Funds
Other Payments (cash payments to other public sector entities to finance

their operations (not including loans); cash payments of an insurance entity
for premiums and claims, annuities and other policy benefits; cash payments
from contracts held for dealing or trading purposes; cash payments from
discontinuing operations; cash payments in relation to litigation settlements
etc.)
Tax payments
Net Cash Flows (used)/from Operating Activities
CASH FLOWS FROM INVESTING ACTIVITIES*

Dividends Received from Associates
Purchase of Property, Plant and Equipment, Intangible Assets and Biological
Assets
Proceeds from Sale of Property, Plant and Equipment, Intangible Assets and
Biological Assets
Purchase of Investments and Other Securities
Proceeds from Sale of Investments and Other Securities
Issue of Loans and Advances
Proceeds from repayment of Loans and Advances
Net investment in finance lease:
- Leases granted during the year on Right of Use Assets
- Repayment of amount due from lessees
Addition to investment properties
Proceeds from disposal of investment properties
Purchase of Futures Contracts, Forward Contracts, Option Contracts and
Swap Contracts (N3)
Proceeds from sale of Futures Contracts, Forward Contracts, Option Contracts
and Swap Contracts (N3)
Purchase of Investments in Associates and Joint Ventures
Acquisition of controlled entities or other operating units
Disposal of controlled entities or other operating units
Others (To specify)
Others (To specify)
Net Cash Flows (used)/from Investing Activities
CASH FLOWS FROM FINANCING ACTIVITIES*

Proceeds from Public Sector Debt
Redemption/Repayment of Public Sector Debt
Distribution/ Dividend paid
Issue of Shares to Non-Controlling Interests
Repayment of Finance Lease Liabilities (Principal portion)
Deposits from customers - net
Others (To specify)
Others (To specify)
Net Cash Flows (used)/from Financing Activities
Net Increase/(Decrease) in Cash and Cash Equivalents
Cash and Cash Equivalents at beginning of year
Gains/(Losses) on Foreign Exchange Transactions
Cash and Cash Equivalents at end of year
RECONCILIATION: SURPLUS/ (DEFICIT) WITH NET CASH FLOWS FROM OPERATING ACTIVITIES
Cash flow statements should be prepared under the direct method and a
reconciliation note of the surplus/deficit from ordinary activities with net cash
flow from operating activities as follows:
Surplus/(Deficit) as presented in the Statement of Financial Performance
(a) (Gains)/Losses Adjustments
Loss on Foreign Exchange Transactions
Others (To specify)
Others (To specify)
(b) Non-Cash Adjustments

Donations
Net Movement in Loan to Statutory and Other Bodies
Net movement in Receivables from Exchange Transactions
Capitalisation of Dividend
Government Debt Write-Off
Loans and Advances Write-Off
Net Movement in Investments
Direct Payment by Funding Agency
Interest Accrued
Net Movement on Non-Financial Assets
Net Movement in Social Benefits Liabilities
Net Movement in Employee Benefits
Interest and Other Adjustments on Public Sector Debt
Others (To specify)
Others (To specify)
(c) Working Capital Movement

Increase in Deposits
Decrease/(Increase) in Advances
Increase in Special Funds
Decrease in Prepayments
Increase/(Decrease) in Payables
(Increase) in Inventories
Others (To specify)
Others (To specify)
(d) Classification Adjustments

Others (To specify)
Others (To specify)
Net Cash Flows (used)/from Operating Activities
Check
Notes:
Note 1
Inter-entity transactions and balances for the year ended 30 June 2022 and 30 June 2021

In respect of MRA (e.g PAYE and TDS), only the payable amount will be eliminated. The expense part will not be elim
Note 2
The following table should be filled in respect of adjustments made to convert the financial statements prepared un
1) Borrowing costs - Adjustment in respect of capitalisation of borrowing costs. Adjustment will be reflected as from
30-Jun-22
30-Jun-21
N3: If the contracts are held for dealing or trading purposes, the payments and receipts are classified as financing ac
30 June 2022
As per Audited IFRS/IPSAS/ Accounting policyGross
Adjustments
Amount (Note 2)
Notes
Rs Rs Rs
-
-
-
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OM OPERATING ACTIVITIES
30 June 2022
As per Audited
Financial Statements IFRS/IPSAS/ Accounting policyGross
Adjustments
Amount (Note 2)
Rs Rs Rs
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022 and 30 June 2021
Description of Entity Name with 30-Jun-22 30-Jun-21

transactions and balances which transacted
Rs Rs
l be eliminated. The expense part will not be eliminated
to convert the financial statements prepared under IFRS to IPSAS.

owing costs. Adjustment will be reflected as from 01 July 2021. Past borrowing costs will not be considered.
Non-Exchange Transactions
Financial Statement
Line Item. Breakdown 1.Breakdown 2.
Amount Breakdown 3 Remarks
Rs Dr Cr
yments and receipts are classified as financing activities.
30 June 2021
As 1)
Inter-entity Adjustments (Note per Audited IFRS/IPSAS/ Accounting policyGross
Adjustments
Amount (Note 2)
Rs Rs Rs Rs
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30 June 2021
As per Audited
Inter-entity Adjustments (Note 1) Statements IFRS/IPSAS/ Accounting policyGross
Financial Adjustments
Amount (Note 2)
Rs Rs Rs Rs
-
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- - - -
-
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Remarks (Whether
reconciled or not)
Inter-entity Adjustments (Note 1)
Rs
Fees
IPSAS 2.22(d)
IPSAS 2.22 (c)

Other Revenue
Other Revenue
IPSAS 2.22 (g)
IPSAS 2.22 (f)

[IPSAS 43.53(b)]
IPSAS 2.22 (i)

-
-
-
IPSAS 2.26c, [IPSAS 43.53(c)]
-
-
Inter-entity Adjustments (Note 1)
Rs
-
-
NOTES TO THE ACCOUNTS
Tickmark legend
To input manually
1. CASH AND CASH EQUIVALENTS
The total cash and cash equivalents are made up as follows:

30-Jun-22 30-Jun-21
As per Audited Financial IFRS/IPSAS/ Accounting As per Audited Financial IFRS/IPSAS/ Accounting
Statements policy Adjustments Gross Amount Inter-entity Adjustments Statements policy Adjustments Gross Amount Inter-entity Adjustments
Rs Rs Rs Rs Rs Rs Rs Rs
Cash and Bank balances - - - - - - - -
Remittances - - - - - - - -
Loans to and placements with banks & financial institutions
(original maturity of upto 3 months) - - - - - - - -
Unrestricted balances with central banks
- - - - - - - -
- - - - - - - -
Less: Loss Allowance on loans to and placements with banks - - - - - - - -
Total Cash and Cash Equivalents - - - - - - - -
Bank Overdraft - - - - - - - -
Comprising :
Local currency balances - -
Foreign currency balances - at local banks - -
Foreign currency balances - at external banks - -
The changes in the loss allowance in respect of loans to and placements with banks are as follows:
Loss Allowance as at 1 July - -

Impairment Loss - -
Write off - -
Changes in models/risk parameters - -
Foreign exchange movements - -
Other movements - -
Loss Allowance as at 30 June - - - - - - - -
To disclose the amount of cash and cash equivalent balances that are not available for use, if any as at 30 June 2022 (30 June 2021: Rs XXX)
To disclose the amount of non-cash transactions, if any as at 30 June 2022 (30 June 2021: Rs XXX)
To provide any additional information/ clarification in respect of the above.
2. RECEIVABLES FROM NON-EXCHANGE TRANSACTIONS

30-Jun-22 30-Jun-21
As per Audited Financial IFRS/IPSAS/ Accounting Inter-entity Adjustments As per Audited Financial IFRS/IPSAS/ Accounting Inter-entity Adjustments
Statements policy Adjustments Gross Amount Statements policy Adjustments Gross Amount
Taxes on Income and Profits - - - - - - - -
Taxes on Property - - - - - - - -
Taxes on Goods and Services - - - - - - - -
Taxes on International Trade and
Transactions - - - - - - - -
Other Taxes - - - - - - - -
Fines, Penalties and Forfeits - - - - - - - -
Grants and Aid - - - - - - - -
Other Transfers - - - - - - - -
Social Contributions - - - - - - - -
Other Revenue - - - - - - - -
- - - - - - - -
Less: Loss Allowance - - - - - - - -
Total - - - - - - - -
Current - - - - - - - -
Non-Current - - - - - - - -
Total - - - - - - - -
Check - - - - - - - -
During the financial year 2021-2022, an amount of Rs XXX was written off (2020-2021: Rs XXX).
The changes in the loss allowance in respect of receivables from non-exchange transactions are as follows:
Lifetime expected credit losses (collectively assessed) Lifetime expected credit losses (individually assessed)
As per Audited Financial IFRS/IPSAS/ Accounting Gross Amount Inter-entity Adjustments As per Audited Financial IFRS/IPSAS/ Accounting Gross Amount Inter-entity Adjustments
Statements policy Adjustments Statements policy Adjustments
Loss Allowance as at 1 July 2020 - -
Impairment Loss - -
Receivables Write-Off - -
Other movements - -
Loss Allowance as at 30 June 2021 - - - - - - - -
Loss Allowance as at 1 July 2021 - - - - - - - -

Impairment Loss - -
Other movements - -
Check- 2021 - - - -
Check- 2022 - - - -
The following table details the risk profile of receivables from non-exchange transactions based on the provision matrix:
Current Less than 1 year past due Between 1 and 5 years Between 5 and 10 years Over 10 years past due Total
30 June 2022 past due past due
Expected credit loss rate (%)

Estimated total carrying amount at default assessed collectively for impairment (Rs) -
Lifetime expected credit losses (collectively assessed) (Rs) - - - - - -
Check -
Inter-entity adjustments
Inter-entity- -
Inter-entity- Estimated total carrying amount at default

Check -
Inter-entity- Estimated total carrying amount at default
Inter-entity- -
3. RECEIVABLES FROM EXCHANGE TRANSACTIONS

30-Jun-22 30-Jun-21
Licences - - - - - - - -
Finance Income - - - - - - - -
Dividends and Similar Distributions - - - - - - - -
Rent and Royalties - - - - - - - -
Sales of Goods and Services - - - - - - - -
Other Revenue - - - - - - - -
- - - - - - - -
Total - - - - - - - -
Current - - - - - - - -
Non-Current - - - - - - - -
Total - - - - - - - -
Check - - - - - - - -
During the financial year 2021-2022, an amount of Rs XXX was written off (2020-2021: Rs XXX).
The changes in the loss allowance in respect of receivables from exchange transactions are as follows:
Lifetime expected credit losses (collectively assessed) Lifetime expected credit losses (individually assessed)
Impairment Loss - -
Other movements - -
Loss Allowance as at 1 July 2021 - - - - - - - -

Impairment Loss - -
Other movements - -
Check- 2021 - - - -
Check- 2022 - - - -
The following table details the risk profile of receivables from non-exchange transactions based on the provision matrix:

Check -
Inter-entity- Estimated total carrying amount at default -
Inter-entity- Lifetime expected credit losses (collectively assessed) (Rs) - - - - - -

Check -
Inter-entity- Lifetime expected credit losses (collectively assessed) (Rs) - - - - - -

Tickmark legend
To input manually
4. LOANS AND ADVANCES

30-Jun-22 30-Jun-21
Current Non-Current Total Current Non-Current Total
Rs Rs Rs Rs Rs Rs
Loans - - - - - -
Advances - - - - - -
Total - - - - - -
(i)Loans
30-Jun-22 30-Jun-21
Gross Amount Inter-entity Adjustments Gross Amount Inter-entity Adjustments
Loan to Employees - - - - - - - -
Loan to Parastatals/Local Government/Corporate Bodies - - - - - - - -
Loan to Holding Company - - - - - - - -
Loans to and placements with banks & financial Institutions - - - - - - - -
Loan to Customers - - - - - - - -
Others (To specify) - - - - - - - -
Total - - - - - - - -
- - - - - - - -
The ageing of loans is as follows:

30-Jun-22 30-Jun-21
Less than 1 year - -
Between 1 and 5 years - -
Over 10 years - -
Total - - - - - - - -
Check - - - - - - - -
The changes in the loss allowance in respect of Loans are as follows:
30 June 2022
12- month expected credit losses Lifetime expected credit losses (collectively assessed)
As per Audited Financial IFRS/IPSAS/ Accounting Gross Amount Inter-entity Adjustments As per Statements
Audited Financial IFRS/IPSAS/ Accounting Gross Amount Inter-entity Adjustments
Statements policy Adjustments policy Adjustments
Changes due to financial instruments recognised
as at 1 July 2021 - -
- Transfer to lifetime expected credit losses - -
- Transfer to credit-impaired financial assets - -
- Transfer to 12-month expected credit losses - -
- Financial assets that have been derecognized
during the period - -
New financial assets originated or purchased - -
Write-Off - -
Foreign exchange and other movements - -
Lifetime expected credit losses (individually assessed) Credit-impaired financial assets (lifetime expected credit losses)

as at 1 July 2021 - -
Write-Off - -
30 June 2021
Loss
ChangesAllowance as at 1 July
due to financial 2020 recognised
instruments - -
as at 1 July 2021 - -
Write-Off - -
Loss
instruments - -
as at 1 July 2021 - -
Write-Off - -
Check- 2022 - - - -
Check- 2021 - - - -
30-Jun-22 30-Jun-21
(ii)Advances
Employees - - - - - - - -
Parastatals/Local Government/Corporate Bodies - - - - - - - -
Ministries/Departments - - - - - - - -
Holding company - - - - - - - -
Customers - - - - - - - -
Total - - - - - - - -
- - - - - - - -
The ageing of advances is as follows:
30-Jun-22 30-Jun-21
Less than 1 year - -
Over 10 years - -
Total - - - - - - - -
Check - - - - - - - -
The changes in the loss allowance in respect of Advances are as follows:
30 June 2022
as at 1 July 2021 - -
Write-Off - -

as at 1 July 2021 - -
Write-Off - -
30 June 2021
Loss
instruments - -
as at 1 July 2021 - -
Write-Off - -
Other movements - -
Loss
instruments - -
as at 1 July 2021 - -
Write-Off - -
Other movements - -
Check- 2022 - - - -
Check- 2021 - - - -
5. NET INVESTMENT IN FINANCE LEASE

30-Jun-22 30-Jun-21
(a) Movement during the year:
At 1 July - -
Leases granted during the year (discounted) - -
Capital repayment during the year - -
At 30 June - - - - - - - -
Interest receivable - -
Loss Allowance - - - - - - - -
Net investment in finance lease - - - - - - - -
Analysed as:
- Non-current finance lease receivables - - - - - - - -

- Current finance lease receivables - - - - - - - -
- - - - - - - -
Check - - - - - - - -
Disclosure of:
- qualitative information about leasing activities including nature of leasing activities and risk management of rights retained in underlying assets [IPSAS 43.91(b)]
- qualitative explanation of the significant changes in the carrying amount of the net investment in finance leases.[IPSAS 43.92]
(b) Amounts receivable under finance leases and reconciliation of the undiscounted lease payments to the net investment in the lease.
30-Jun-22 30-Jun-21
Amounts receivable under finance leases:
- within one year - -
- in the second to fifth years inclusive - -
- more than five years - -
Undiscounted lease payment receivables - - - - - - - -
Less: Unguaranteed residual value - -
Less: Unearned finance income - -
Present value of minimum lease payments receivable - - - - - - - -
Installments due - -
Net investment in finance lease - - - - - - - -
Check - - - - - - - -
(c ) Amounts recognised in surplus or deficit:
Finance revenue on the net investment in the lease - -

Revenue on variable lease payment for the year
(which have not included in the measurement of
the net investment in finance lease)
- -
- - - - - - - -
(d) Maturity analysis
30 June 2022
As per Audited Financial IFRS/IPSAS/ Accounting Gross Amount Inter-entity Adjustments
Statements policy Adjustments
Rs Rs Rs Rs
Within year 1 -
Over year 1 up to year 2 -
Over 5 years -
- - - -
Check - - - -
30 June 2021
Rs
Within year 1 -
Over 5 years -
- - - -
Check - - - -
5. NET INVESTMENT IN FINANCE LEASE (CONT'D)

(e) Credit concentration of risk by industry sectors
30-Jun-22 30-Jun-21
Manufacturing - -
Transport - -
Construction - -
Personal - -
Financial and business services - -
Global Business Licence Holders - -
Education - -
Tourism - -
Information, Communication and Technology - -
Others - -
Total- Net investment in finance lease - - - - - - - -
Check - - - - - - - -
(f) Allowance for credit impairment
30-Jun-22 30-Jun-21
At 1 July - -
Provision (released)/charged for the year - -
Other movements (to specify) - -
At 30 June - -
- - - - - - - -
Amounts recognised in surplus or deficit:

Loss Allowance for the year - - - - - - - -
The Loss allowance is analysed as follows:
Manufacturing - -
Transport - -
Construction - -
Personal - -
Financial and business services - -
Global Business Licence Holders - -
Education - -
Tourism - -
Information, Communication and Technology - -
Others - -
Total - - - - - - - -
Check - - - - - - - -
The above loss allowance includes impaired finance lease, which are past due at the end of the reporting date.
(g) Interest rate profile
The interest rate inherent in the finance lease is fixed at the contract date for the entire lease term. The average effective interest rate contracted is XXX % (2021: XXX %) per annum with interest rate ranging from XXX % to XXX % (2021: ranging between XXX % to XXX %).
(h) Ageing of finance lease (provision matrix)

For purpose of disclosure regarding credit quality, its finance leases have been analysed as follows:
Days past due

30 June 2022 Current 0-90 days 90 -180 days 180- 360 days >360 days Total
Expected credit loss rate
Estimated total gross carrying amount at default -
Expected credit loss -
Inter-entity- Lifetime expected credit losses (Rs) - - - - - -
30 June 2021
Expected credit loss rate
Estimated total gross carrying amount at default -
Expected credit loss -
Inter-entity- Lifetime expected credit losses (Rs) - - - - - -
(i) Analysis of finance lease

Neither past Net Investment Net Investment in finance
due nor Past due but not impaired Impaired in finance lease before Loss Allowance
impairment lease
impaired
Rs Rs Rs Rs Rs Rs
30 June 2022
Leases - - - -
IFRS/IPSAS/ Accounting policy Adjustments

Check -
30 June 2021
Leases - - - -
30-Jun-22 30-Jun-21
Performing - -
Non Performing - - - -
Total- Net investment in finance lease - - - - - - - -
Check - - - - - - - -
6. INVESTMENTS
30-Jun-22 30-Jun-21
As per Audited Financial IFRS/IPSAS/ Accounting Gross Amount Inter-entity As per Audited Financial IFRS/IPSAS/ Accounting Gross Amount Inter-entity
Statements policy Adjustments Adjustments* Statements policy Adjustments Adjustments*
Categories of investments are shown below:
Investment in securities measured at amortised cost - - - - - - - -
Investment in securities mandatorily measured at FVTSD - - - - - - - -

Investment in securities measured at FVTNAE - - - - - - - -
Investment in securities designated at FVTNAE /Others To Specify - - - - - - - -
- - - - - - - -
Total - - - - - - - -
Current - - - - - - - -
Non-Current - - - - - - - -
Total - - - - - - - -
Check - - - - - - - -
* Inter-entity Adjustments: The amount and entities with which transacted should be provided.
Disclosures to be made for investments in Equity Instruments Designated at Fair Value through Net Assets/Equity:
Reasons for Designated at Fair Value through Net Assets/Equity.
Details of Investment Fair value Dividend Income

YE 30-Jun-22 YE 30-Jun-21
As per Audited Financial IFRS/IPSAS/ Accounting Gross Amount Inter-entity As per Audited Financial IFRS/IPSAS/ Accounting Gross Amount Inter-entity
30 Jun 22 30 Jun 21 Statements policy Adjustments Adjustments* Statements policy Adjustments Adjustments*
Rs Rs Rs Rs Rs Rs Rs Rs Rs Rs
Investment held at end of reporting period
- -
- -
- -
- -
- -
- -
- -
- -
Total - - - - - - - - - -
Investment derecognized during the reporting pe
- -
- -
- -
- -
- -
- -
- -
- -
Total - - - - - - - - - -
Disclosure of transfers of the cumulative gain or loss within net assets/equity during the period including the reason for such transfers:
30 Jun 22 30 Jun 21
Rs Rs
Disclosures for derecognition of investments in equity investments measured at fair value through net assets/equity during the reporting period:
(a) The reasons for disposing of the investments.
(b) The fair value of the investments at the date of derecognition.
(c) The cumulative gain or loss on disposal.
Fair Value of Equity Investments and Redeemable Preference Shares
The entity uses the following hierarchy for determining and measuring the fair value of investments:
• Level 1 – Quoted (unadjusted) market prices in active markets for identical assets or liabilities.
• Level 2 – Other techniques for which all inputs are observable and have a significant effect on the recorded fair value, either directly or indirectly; and
• Level 3: Techniques which use inputs which have a significant effect on the recorded fair value that are not based on observable market data.
The level of fair value measurement used for each category of investment is shown in the table below:
Entities are required to fill the level and basis
Category Level Basis

Quoted Investments
Equity Participation
Redeemable Preference
Shares
Government bonds
Treasury notes
Treasury bills
Corporate bonds
Other Investments (To Specify)
The table below shows an analysis of investments mandatorily measured at fair value through surplus or deficit by the level of hierarchy:
Level 1 Level 2 Level 3 Total Carrying Amount Total Fair Value
Rs Rs Rs Rs Rs
Quoted Investments -
Unquoted Investments -
Equity Participation -
Redeemable Preference Shares -
Non-Redeemable Preference Shares -
Government bonds -
Treasury notes -
Treasury bills -
Bank of Mauritius bills -
Bank bonds (include secured by government) -
Corporate bonds -
Other Investments (To Specify) -
30 June 2022 (Audited) - - - - -
Gross Amount - - - - -
Inter-entity Adjustments
- - - - -
Quoted Investments -
Unquoted Investments -
Equity Participation -
Redeemable Preference Shares -
Non-Redeemable Preference Shares -
Government bonds -
Treasury notes -
Treasury bills -
Bank of Mauritius bills -
Bank bonds (include secured by government) -
Corporate bonds -
Other Investments (To Specify) -
30 June 2021 (Audited) - - - - -
- - - - -
To state whether there have been transfers between the different levels.
A reconciliation of fair value measurements in level 3 is set out below:

Rs
Balance at 01 July 2020
Additions during the year
Disposal of investments
Dividend capitalised
Gains on foreign exchange transactions
Fair value gain /(loss) on investment recognized in surplus or deficit
Fair value gain /(loss) on investment recognized in in net assets/equity
Movement in fair value due to reclassification
Others (to specify)
Balance at 30 June 2021 -
Gross Amount -
-
Check -
Check -

Disposal of investments
Dividend capitalised
Fair value gain /(loss) on investment recognized in surplus or deficit
Fair value gain /(loss) on investment recognized in in net assets/equity
Others (to specify)
Gross Amount -
-
Check
Check -
-
The changes in the loss allowance in respect of investments of each category of investment are as follows:
(a Investment in securities measured at amortised cost

30 June 2022
as at 1 July 2021 - -
Write-Off - -

as at 1 July 2021 - -
Write-Off - -
check - - - -
30 June 2021
Loss
instruments - -
as at 1 July 2021 - -
Write-Off - -
Loss
instruments - -
as at 1 July 2021 - -
Write-Off - -
check - - - -
b) Investment in securities measured /designated at FVTNAE
30 June 2022
as at 1 July 2021 - -
Write-Off - -
as at 1 July 2021 - -
Write-Off - -
Check - - - -
30 June 2021
Loss
instruments - -
as at 1 July 2021 - -
Write-Off - -
Loss
instruments - -
as at 1 July 2021 - -
Write-Off - -
Check - - - -
7. ASSETS HELD FOR SALE
30-Jun-22 30-Jun-21
Assets classified as held for sale and assets
included in disposal groups classified as held for
sale - - - - - - - -
Discontinued Operations - - - - - - - -
Assets Held for Sale - - - - - - - -
Liabilities arising out of Assets Held For Sale - - - - - - - -
Reconciliation of Assets Held For Sale:

30-Jun-22 30-Jun-21
At 01 July - -
Additions - -
Disposals - -
Impairment - -
At 30 June - - - - - - - -
Check - - - - - - - -
Investments which have been acquired with a view for resale are required to recognise same in this category and disclose the name.
(a) Assets classified as held for sale and assets included in disposal groups classified as held for sale
To disclose:
-description of non-current asset/disposal group
-description of facts and circumstances of sale or leading to the expected disposal and the expected manner and timing of that disposal
Amounts recognised in surplus or deficit: 30-Jun-22 30-Jun-21
Impairment loss - -
Gain for subsequent increase in fair value less
costs to sell - -
Disclosures if the non-current asset (or disposal group) is measured at a materially lower carrying amount than fair value
The disposal group was stated at fair value less costs to sell and comprised the following assets and liabilities:
30-Jun-22 30-Jun-21
Assets (to specify) - -
- - - - - - - -
Assets classified as held for sale and assets
included in disposal groups classified as held
for sale
Liabilities (to specify) - -

Liabilities arising out of Assets Held For Sale - - - - - - - -
Fair value hierarchy

The entity uses the following hierarchy for determining and measuring the fair value of assets and liabilities:
The level of fair value measurement used for each category of assets and liabilities is shown in the table below:
Category Level Reasons for Measurement Measurement Technique (For level 2 &3) Inputs (For level 2 &3)
Assets (to specify)

Assets (to specify)
Assets (to specify)
Liabilities (to specify)

For fair value measurements categorized within Level 3 of the fair value hierarchy:
Category Description of Valuation Process Significant Unobservable inputs
Assets (to specify)

Assets (to specify)
Assets (to specify)

For fair value measurements, if the highest and best use of a non-financial asset differs from its current use:
Disclosure of why the non-financial asset is being used in a manner that differs from its highest and best use
Change the plan to sell the non‑current asset (or disposal group)
To disclose:
- a description of the facts and circumstances leading to the decision and
- the effect of the decision on the results of operations for the period and any prior periods presented.
(b) Discontinued Operations
To provide background information about the discontinued operations
The results of the discontinued operations, which have been included in the profit for the year, are as follows:
30-Jun-22 30-Jun-21
Revenue - -
Expenses - -
Pre‑tax surplus or deficit tax from discontinued - - - - - - - -

operations
Gain/loss recognised on the remeasurement to - -
fair value less costs
to sell
Tax benefit/(expense)
Related to pre-tax profit/(loss) from the - -

ordinary activities for the period
Related to remeasurement to fair value - -
less costs to sell
Surplus/(deficit) for the year from discontinued operations - - - - - - - -
Amount of revenue from continuing operations - -

attributable to owners of the controlling entity
Amount of revenue from discontinued operations - -

attributable to owners of the controlling entity
The major classes of assets and liabilities of the discontinued operations as held for sale as at 30 June are, as follows:
30-Jun-22 30-Jun-21
Assets
Asset (to specify) - -
Assets held for sale - - - - - - - -
check - - - - - - - -
Liabilities
Liabilities directly associated with assets held for sale - - - - - - - -
Net assets directly associated with disposal group - - - - - - - -
check - - - - - - - -
The net cash flows incurred by the discontinued operation are, as follows:
30-Jun-22 30-Jun-21
Operating - -
Investing - -
Financing - -
Net cash (outflow)/inflow - - - - - - - -
8. INVENTORIES
30-Jun-22 30-Jun-21
Inventories consist of the following:

Inventories for Distribution and Consumption - - - - - - - -
Donated inventories - - - - - - - -
Consumable Biological Assets (Harvested/Agricultural Produce) - - - - - - - -
Total - - - - - - - -
To disclose nature and type of donated inventories
30-Jun-22 30-Jun-21
A INVENTORIES FOR DISTRIBUTION AND CONSUMPTION Rs Rs Rs Rs Rs Rs Rs Rs
Category
Consumable stores
Maintenance materials
Spare parts
Unissued currency and gold bars
Postal service supplies held for sale (E.g stamps)
Educational/training course materials
Work-in-progress
Land/property for sale*
Others (To specify)
- - - - - - - -
Check - - - - - - - -
*Land/property for sale apply to entities whose business activity is to buy and sell land or properties.
The amount of inventories recognised as an expense during the financial year 2021-2022 amounts to Rs XXX (2020-2021: Rs XXX). Inventories amounting to Rs XXX (2020-2021: Rs XXX) was written-down during the financial year 2021-2022.
An amount of Rs__________________________ which was previously written off was reversed in the statement of financial performance during the financial year 2021-2022. The reversal was due to ___________________________(To provide brief description of the event that led to reversal of the amount
written-off).
The carrying amount of inventories measured at fair value less cost to sell was Rs ____________ (2021:____________)
The carrying amount of inventories pledged as security for liabilities is Rs_____________________ (2021:___________________)
B. CONSUMABLE BIOLOGICAL ASSETS (HARVESTED/ AGRICULTURAL PRODUCE)
*State type of biological asset. If there are several categories, please include in columnar format
Category Category Category
___________ ___________ ___________
(To specify) (To specify) (To specify)
Total
Rs Rs Rs Rs
At 01 July 2020 -
Production -
Sales -
Fair value movement -
Others (to specify) -
At 30 June 2021(Audited) - - - -
Gross Amount - - - -
- - - -
Check - - - -
At 01 July 2021 -
Production -
Sales -
Fair value movement -
At 30 June 2022 (Audited) - - - -
- - - -
Check
- - - -
The amount of inventories recognised as an expense during the financial year 2021-2022 amounts to Rs XXX (2020-2021: Rs XXX). Inventories amounting to Rs XXX (2020-2021: Rs XXX) was written-down during the financial year 2021-2022.
An amount of Rs__________________________ which was previously written off was reversed in the statement of financial performance during the financial year 2021-2022. The reversal was due to ___________________________(To provide brief description of the event that led to reversal of the amount
written-off).
The carrying amount of inventories measured at fair value less cost to sell was Rs ____________ (2021:____________)
The carrying amount of inventories pledged as security for liabilities is Rs_____________________ (2021:___________________)
The consumable biological assets are measured at fair value determined in accordance with the level 3 of the fair value hierarchy.
(a) Assumptions for estimating the fair values determined at point of harvest
Fair value less costs to sell
Category Methods Assumptions
30-Jun-22 30-Jun-21
Rs Rs
(b) Description of significant inputs to valuation:

Valuation technique Significant unobservable inputs Sensitivity of the input to value:
Category (To Specify) E.g Price/ Discount factor/WACC/ Mortality Rate of ______________ (Category) Rs XXX (2021: Rs XXX) E.g XXX% increase/(decrease) in Price/ Discount factor/WACC/ Mortality Rate of
______________ (Category) would result in increase/(decrease) in fair value by Rs XXX
(2021: Rs XXX).
Category (To Specify)
9. PREPAYMENTS
30-Jun-22 30-Jun-21
As per Audited Financial IFRS/IPSAS/ Accounting Gross Amount Inter-entity Adjustments Figure as per Audited IFRS/IPSAS/ Accounting Gross Amount Inter-entity Adjustments
Advance payment for works - - - - - - - -
Other prepayments - - - - - - - -
Total - - - - - - - -
- Within one year - - - - - - - -

- After one year - - - - - - - -
Total - - - - - - - -
Check - - - - - - - -
10. OTHER ASSETS

30-Jun-22 30-Jun-21
As per Audited Financial IFRS/IPSAS/ Accounting IFRS/IPSAS/ Accounting

Gross Amount Inter-entity Adjustments Figure as per Audited Gross Amount Inter-entity Adjustments
IMF -SDR Deposits - - - - - - - -
IMF -Reserve Tranche Position - - - - - - - -
Gold Deposit - - - - - - - -
Other Assets (To specify) - - - - - - - -
Total - - - - - - - -
- Within one year - - - - - - - -

- After one year - - - - - - - -
Total - - - - - - - -
Check - - - - - - - -
IMF- SDR Deposits represent the rupee equivalent of the deposit of SDR XXX (2021: SDR XXX) by the IMF to the Republic of Mauritius.
IMF – Reserve Tranche Position of the Republic of Mauritius with IMF stood at SDR XXX (2021: SDR XXX), whilst the Quota amounted to SDR XXX (2021: SDR XXX).
Gold Deposit (To provide details)
The movement in the Reserve Tranche is as follows:

30-Jun-22 30-Jun-21
Rs Rs Rs Rs
Rs Rs Rs Rs
Balance as at 1 July - -
Gains on Foreign Exchange Transactions - -
Transactions during the year - -
Balance as at 30 June - - - - - - - -
Check - - - - - - - -
Fair Value of Other Assets
The entity uses the following hierarchy for determining and measuring the fair value of investments:
The level of fair value measurement used for each category of other assets is shown in the table below:
Category Level Basis

IMF -SDR Deposits
IMF -Reserve Tranche Position
Other Assets (To specify)
Other Assets (To specify)
The table below shows an analysis of other assets measured at fair value through surplus or deficit by the level of hierarchy:
30 June 2021
Rs Rs Rs Rs Rs
IMF -SDR Deposits -

IMF -Reserve Tranche Position -
Other Assets (To specify) -
30 June 2021 (Audited) - - - - -
- - - - -
30 June 2020
Rs Rs Rs Rs Rs
IMF -SDR Deposits -

IMF -Reserve Tranche Position -
30 June 2021 (Audited) - - - - -
- - - - -
To state whether there have been transfers between the different levels.
A reconciliation of fair value measurements in level 3 is set out below:

Rs
Disposal
Fair value gain /(loss) on other assets recognized in surplus or deficit
Fair value gain /(loss) on other assets recognized in in net assets/equity
Others (to specify)
Gross Amount -
-

Disposal
Fair value gain /(loss) on other assets recognized in surplus or deficit
Fair value gain /(loss) on other assets recognized in in net assets/equity
Others (to specify)
Gross Amount -
11. TAXATION
30-Jun-22 30-Jun-21
(a) Current Tax Assets

Local Sources (MRA) - - - - - - - -
Other Local Sources - - - - - - - -
Foreign Sources - - - - - - - -
Total - - - - - - - -
(b) Current Tax Liabilities

Total - - - - - - - -
(c ) Deferred Tax
Deferred Tax Assets - - - - - - - -
Deferred Tax Liabilities - - - - - - - -
Total - - - - - - - -
(d) Tax Expense

Others (To Specify) - - - - - - - -
Total - - - - - - - -
12. DERIVATIVE FINANCIAL INSTRUMENTS
Assets
Derivative assets
Liabilities
Derivative liabilities
Notional Principal
As per Audited Financial
Statements
Rs
30 June 2022
Derivatives held for trading
Foreign exchange contracts*
Other derivative contracts (to specify)
Derivatives held for risk management purposes
Derivatives used as micro fair value hedges
Check
30 June 2021
Derivatives held for trading
Derivatives held for risk management purposes
Derivatives used as micro fair value hedges
-
Check
* Foreign exchange contracts include foreign swaps, forward and spot contracts
13. INVESTMENTS IN ASSOCIATES
Details of investments in associates are as follows:
Name of associate Principal activity Domicile and legal form of associate and
jurisdiction where associate operates
Total
For the purpose of applying the equity method of accounting, the audited financial statements of XXX for the year ended XXX, which was rece

Summarised financial information for each associate (including those not individually material) is set out below:
Current Assets
Non-Current Assets
Current Liabilities
Non-Current Liabilities
Net Assets/Equity
Total revenue
Pre-tax gain or loss
Total expenses
recognised on the
disposal of assets or before tax and from continuing operations
Net Surplus/Deficit
settlement of liabilities
Tax expense to
atttributable
discontinuing operations
Net Surplus/Deficit
Share of net profit/(loss) in Associate
Dividends received from the associate during the year
Fair value of investment (if there is a quoted market market price of investment)
Reconciliation of summarized information to carrying amount of investment in associate
Opening net assets of associate

Surplus/Deficit of the year
Net revenue recognised directly in net assets/equity
Dividends paid
Other adjustments (to specify)
Closing net assets of associate
Proportion of the Group’s ownership interest in the associate

Entity's share in net assets/Equity ( %)
Entity's share in net assets/Equity (Rs)
Goodwill
Carrying amount of investment
14. INVESTMENTS IN JOINT VENTURES
Details of joint ventures:
Name of joint venture Principal activity Domicile and legal form of joint venture and
jurisdiction where joint venture operates
Total
For the purpose of applying the equity method of accounting, the audited financial statements of XXX for the year ended XXX, which was rece
Summarised financial information for each joint venture (including those not individually material) is set out below:
Current Assets
Non-Current Assets
Current Liabilities
Non-Current Liabilities
Net Assets/Equity
Included in the above amounts are:

cash and cash equivalents
current financial liabilities ( excluding taxes and transfers payables,
payables under exchange transactions and provisions)
Non-current financial liabilities ( excluding taxes and transfers payables,
payables under exchange transactions and provisions)
Total revenue
Pre-tax gain or loss
Total expenses
recognised on the
disposal of assets or before tax and from continuing operations
Net Surplus/Deficit
settlement of liabilities
Tax expense to
atttributable
discontinuing operations
Net Surplus/Deficit
Share of net profit/(loss) in joint venture
Dividends received from the joint venture during the year
Included in the above amounts are:

Depreciation and amortisation
Interest revenue
Interest expense
Income tax expense
Fair value of investment (if there is a quoted market market price of investment)
Reconciliation of summarized information to carrying amount of investment in joint venture
Opening net assets of joint venture

Surplus/Deficit of the year
Net revenue recognised directly in net assets/equity
Dividends paid
Closing net assets
Proportion of the Group’s ownership interest in the joint venture

Entity's share in net assets/Equity ( %)
Entity's share in net assets/Equity (Rs)
Goodwill
Carrying amount of investment in joint ventures
Disclosure of total commitments made but not recognized as at 30 June 2022.
15. BIOLOGICAL ASSETS

Bearer Biological Assets
Consumable Biological Assets (Excluding harvested/agricultural produce)
Check
Description of consumable and bearer biological asset
Description of biological assets held for sale and biological assets held for distribution at no charge or for norminal charge
Group of Biological Nature of activities Methods/Assumptions for determination of fair value*

Assets
*Description of significant inputs to valuation if determined in accordance with the level 3 of the fair value hierarchy.:
Valuation technique
Disclosures on restrictions on biological assets, biological assets pledged, and commitments for development/acquisition of biological
Disclosures on financial risk management strategies related to agricultural activity
Reconciliation of changes in carrying amount is set out below:
At 30 June 2020
Add: Purchases
Add: Acquisition through non-exchange transactions
Add: Gains arising from change in fair value less cost to sell- Bearer biolological assets
Add: Gains arising from change in fair value less cost to sell- Consumable biolological assets
Less: Sales
Less: Distributions at no charge or for a nominal charge
Less: Harvested biological assets transferred to inventories/ Mature
Add: Other changes (to specify)
At 30 June 2021
At 1 July 2021
Add: Purchases
Add: Acquisition through non-exchange transactions
Add: Gains arising from change in fair value less cost to sell- Bearer biolological assets
Add: Gains arising from change in fair value less cost to sell- Consumable biolological assets
Less: Sales
Less: Distributions at no charge or for a nominal charge
Less: Harvested biological assets transferred to inventories/ Mature
Add: Other changes (to specify)
At 30 June 2022
Check
Check
Aggregate gain/loss on initial recognition of biological assets
Aggregate gain/loss on initial recognition of agricultural produce
Aggregate gain/loss from the change in fair value less costs to sell of biological assets

Tickmark legend
To input manually
30-Jun-22

Rs Rs Rs Rs
- - - -
- - - -
Notional Principal Fair Value- Assets

IFRS/IPSAS/ Accounting Inter-entity Adjustments As per Audited Financial IFRS/IPSAS/ Accounting
policy Adjustments Statements policy Adjustments
Rs Rs Rs Rs
- - - -
- -
- - - -
- -
% Ownership/ proportion of voting rights Measurement method Nature and extent of any significant restrictions on
(Equity method or Fair the ability of the associates to transfer funds in the
value) form of dividends or repay to loan or advances
made in the entity
30 June 2022 30 June 2021
ents of XXX for the year ended XXX, which was received in xxx has been used.
ally material) is set out below:
Associate _____________ Associate _____________

30-Jun-22 30-Jun-21 30-Jun-22 30-Jun-21
Rs Rs Rs Rs
- - - -
- - - -
- - - -

30-Jun-22 30-Jun-21 30-Jun-22 30-Jun-21
Rs Rs Rs Rs
- -
- - - -
- - - -
- - - -
% Ownership/ proportion of voting rights Measurement method Nature and extent of any significant restrictions on
(Equity method or Fair the ability of the joint venture to transfer funds in
value) the form of dividends or repay to loan or advances
made in the entity
30 June 2022 30 June 2021
ents of XXX for the year ended XXX, which was received in xxx has been used.
idually material) is set out below:
Joint Venture _____________ Joint Venture _____________

30-Jun-22 30-Jun-21 30-Jun-22 30-Jun-21
Rs Rs Rs Rs
- - - -
- - - -
- - - -

30-Jun-22 30-Jun-21 30-Jun-22 30-Jun-21
Rs Rs Rs Rs
- -
- - - -
- - - -
- - - -
30-Jun-22

Rs Rs Rs Rs
- - - -
- - - -
- - - -
- - - -
n at no charge or for norminal charge
ssumptions for determination of fair value* Non Financial Measures/ Estimates of physical
quantities
level 3 of the fair value hierarchy.:
Significant unobservable inputs
E.g Price/ Discount factor/WACC/ Mortality Rate of ______________ (Category) Rs XXX (2021: Rs XXX)
tments for development/acquisition of biological assets

As per Audited Financial
Statements
Rs
-
-
30-Jun-21

Rs Rs Rs Rs
- - - -
- - - -
e- Assets Fair Value- Liabilities

Inter-entity Adjustments As per Audited Financial IFRS/IPSAS/ Accounting Inter-entity Adjustments
Rs Rs Rs Rs
- - - -
- - - -
- - - -
- - - -
xtent of any significant restrictions on Carrying Amount (Rs) Remarks

the associates to transfer funds in the
idends or repay to loan or advances
made in the entity
30 June 2022 30 June 2021
- -
30-Jun-22 30-Jun-21 30-Jun-22 30-Jun-21
Rs Rs Rs Rs
- - - -
- - - -
- - - -

30-Jun-21 30-Jun-21
30-Jun-22 30-Jun-22
Rs Rs
Rs Rs
- -
- - - -
- - - -
- - - -
xtent of any significant restrictions on Carrying Amount (Rs) Remarks
f the joint venture to transfer funds in
ividends or repay to loan or advances
made in the entity
30 June 2022 30 June 2021
- -

30-Jun-22 30-Jun-21 30-Jun-22 30-Jun-21
Rs Rs Rs Rs
- - - -
- - - -
- - - -

30-Jun-22 30-Jun-21 30-Jun-22 30-Jun-21
Rs Rs Rs Rs
- -
- - - -
- - - -
- - - -
30-Jun-21
Figure as per Audited IFRS/IPSAS/ Accounting Gross Amount Inter-entity Adjustments

Financial Statements policy Adjustments
Rs Rs Rs Rs
- - - -
- - - -
- - - -
- - - -
Any other information /Remarks
Sensitivity of the input to value:
E.g XXX% increase/(decrease) in Price/ Discount factor/WACC/ Mortality Rate of

______________ (Category) would result in increase/(decrease) in fair value by Rs XXX
(2021: Rs XXX).
IFRS/IPSAS/ Accounting Gross Amount Inter-entity Adjustments
policy Adjustments
Rs Rs Rs
-
-
-
-
-
-
-
-
-
- - -
- - -
-
-
-
-
-
-
-
-
- - -
- - -
- - -
Year Ended Year Ended

30-Jun-22 30-Jun-21
Rs Rs
Tickmark legend
To input manually
16. PROPERTY, PLANT AND EQUIPMENT
Infrastructure, Plant and Equipment Land and Buildings Bearer Plants Sniffer Dogs Asset under Construction Service Concession Asset Total
Infrastructure Assets Transport Equipment Other Machinery & Land Buildings (AUC)
Equipment
COST
At 30 June 2020 -
Additions -
Transfer from AUC -
Disposals -
Acquisitions through public sector
combinations -
Transfers (To specify)* -
Write-off -
Impairment -
Reversal of impairment -
Revaluation -
Foreign exchange movements -
Other changes -
At 30 June 2021 (Audited) - - - - - - - - - -
IFRS/IPSAS/ Accounting policy Adjustments -

Gross Amount - - - - - - - - - -
-
Additions -
Transfer from AUC -
Disposals -
Acquisitions through public sector
combinations -
Write-off -
Impairment -
Revaluation -
Other changes -
At 30 June 2022 (Audited) - - - - - - - - - -

Gross Amount - - - - - - - - - -
-
* Transfers include reclassification of assets, for e.g reclassification to assets held for sale, reclassification to investment property etc.
The Directors made an assessment of the carrying value of the bearer plants as at June 30 XXX and concluded that an impairment of Rs XXX was required based on their forecasts. This assessment was based on .......................................................... . The main factor that led to the impairment was the decrease in projected revenue. The
_______________model has been used and the discount rate was XXX. As at June 30 XXX, the bearer plants were still considered as fully impaired.
Infrastructure, Plant and Equipment Land and Buildings Bearer Plants Sniffer Dogs Service Concession Asset Asset under Construction Total
Other Machinery &
Infrastructure Assets Transport Equipment Land Buildings (AUC)
Equipment
ACCUMULATED DEPRECIATION
At 30 June 2020 -
Charge for the year -
Transfers -
Write-off -
Disposal -
Impairment loss -
Other changes -
At 30 June 2021 (Audited) - - - - - - - - - -
Gross Amount - - - - - - - - - -
-
Transfers -
Write-off -
Disposal -
Impairment loss -
Other changes -
At 30 June 2022 (Audited) - - - - - - - - - -
Gross Amount - - - - - - - - - -
-
Carrying Amounts
At 30 June 2021 (Audited) - - - - - - - - - -
Gross Amount - - - - - - - - - -
At 30 June 2022 (Audited) - - - - - - - - - -
Gross Amount - - - - - - - - - -
Donated assets included in above
Disclose the existence and amounts of restrictions on title, and Property, Plant and Equipment pledged as securities for liabilities.
As at 30 June 2022, contractual commitments for the acquisition of Property, Plant, and Equipment amounted to Rs XXX (2021: Rs XXX).
Disclose the amount of compensation from third parties for item of Property, Plant and Equipment that were impaired, lost or given up that is included in surplus or deficit.
Disclosure on Property, Plant and Equipment measured using revaluation model

If a class of Property, Plant and Equipment is stated at revalued amounts, the following should be disclosed:
(a) The effective date of the revaluation;
(b) Whether an independent valuer was involved;
(c) The methods and significant assumptions applied in estimating the assets’ fair values;
(d) The extent to which the assets’ fair values were determined directly by reference to observable prices in an active market or recent market transactions on arm’s length terms, or were estimated using other valuation techniques;
(d) The revaluation surplus, indicating the change for the period and any restrictions on the distribution of the balance to shareholders or other equity holders;
(e) The sum of all revaluation surpluses for individual items of property, plant, and equipment within that class; and
(f) The sum of all revaluation deficits for individual items of property, plant, and equipment within that class.
Disclosure on Service Concession Asset

The Public Sector as the grantor shall disclose the following information in respect of service concession arrangements in each reporting period:
(a) A description of the arrangement;
(b) Significant terms of the arrangement that may affect the amount, timing, and certainty of future cash flows (e.g., the period of the concession, re-pricing dates, and the basis upon which re-pricing or re-negotiation is determined);
(c) The nature and extent (e.g., quantity, time period, or amount, as appropriate) of:
(i) Rights to use specified assets;
(ii) Rights to expect the operator to provide specified services in relation to the service concession arrangement;
(iii) The carrying amount of service concession assets recognized at the end of the reporting period, including existing assets of the grantor reclassified as service concession assets;
(iv) Rights to receive specified assets at the end of the service concession arrangement;
(v) Renewal and termination options;
(vi) Other rights and obligations (e.g., major overhaul of service concession assets); and
(vii) Obligations to provide the operator with access to service concession assets or other revenue-generating assets; and
(d) Changes in the arrangement occurring during the reporting period.
Impairment of non-cash generating assets and cash generating assets

A non-cash generating asset is impaired when the carrying amount of the asset exceeds its recoverable service amount.
1. An entity shall disclose the criteria developed by the entity to distinguish non-cash-generating assets from cash-generating assets.
2. An entity shall disclose the following for each class of assets:
(a) The amount of impairment losses recognized in surplus or deficit during the period, and the line item(s) of the statement of financial performance in which those impairment losses are included; and
(b) The amount of reversals of impairment losses recognized in surplus or deficit during the period, and the line item(s) of the statement of financial performance in which those impairment losses are reversed;
(c) The amount of impairment losses on revalued assets recognized directly in revaluation surplus during the period; and
(d) The amount of reversals of impairment losses on revalued assets recognized directly in revaluation surplus during the period.
An entity shall disclose the following for each material impairment loss recognized or reversed during the period:
(a) The events and circumstances that led to the recognition or reversal of the impairment loss;
(b) The amount of the impairment loss recognized or reversed;
(c) The nature of the asset for a non-cash and cash generating assets;
(d) Whether the recoverable service amount of the asset is its fair value less costs to sell or its value in use;
(e) If the recoverable service amount is fair value less costs to sell, the basis used to determine fair value less costs to sell (such as whether fair value was determined by reference to an active market); and
(f) If the recoverable service amount is value in use, (i) the approach used to determine value in use for non-cash generating assets and (ii)the discount rate(s) used in the current estimate and previous estimate (if any) of value in use for cash generating assets
An entity shall disclose the following information for the aggregate of impairment losses and aggregate reversals of impairment losses recognized during the period for which no information is disclosed above.
(a) The main classes of assets affected by impairment losses (and the main classes of assets affected by reversals of impairment losses); and
(b) The main events and circumstances that led to the recognition of these impairment losses and reversals of impairment losses.
For a cash-generating unit, the entity needs to disclose:

(i) A description of the cash-generating unit (such as whether it is a product line, a plant, a business operation, a geographical area, or a reported segment);
(ii) The amount of the impairment loss recognized or reversed by class of assets; and
(iii) If the aggregation of assets for identifying the cash- generating unit has changed since the previous estimate of the cash-generating unit’s recoverable amount (if any), a description of the current and former way of aggregating assets and the reasons for changing the way the cash- generating unit is identified.
Additional disclosure in respect of impairment of cash generating assets is to be made in accordance with IPSAS 26 paragraph 122, 123 and 124
For more information regarding the different categories of assets, it can be accessed on the following link:
https://treasury.govmu.org/Documents/TRY_Circular/2017/Annex%20II-Asset-Category-UserGuide.pdf
17. RIGHTS OF USE ASSET

Entities are requested to apply this standard (IPSAS 43- Leases ) effective as from the financial Year 2022/23
Entities preparing financial statements under IFRS should fill this note.
(a) Disclosure on nature of leasing activities
Land and buildings Others (to specify class) Others (to specify class) Total
Rs Rs Rs
COST
At 01 July 2020 -
Additions -
Disposals -
Discontinued operations -
Other Changes -
At 30 June 2021 (Audited) - - - -
Inter-entity Adjustments -
Additions -
Disposals -
Other Changes -
At 30 June 2022 (Audited) - - - -
Land and buildings Others (to specify class) Others (to specify class) Total
Rs Rs Rs
ACCUMULATED DEPRECIATION
At 01 July 2020 -
Disposals -
Other Changes -
At 30 June 2021 (Audited) - - - -

Disposals -
Other Changes -
At 30 June 2022 (Audited) - - - -
Carrying Amounts
At 30 June 2021 (Audited) - - - -
At 30 June 2022 (Audited) - - - -
Check- Audited 2021 -

Check- Gross 2021 -
Check- Audited 2022 -
Check- Gross 2022 -
(b) Lease liabilities

Set out below are the carrying amounts of the lease liabilities and the movements during the year:
30-Jun-22 30-Jun-21
Rs Rs Rs Rs Rs Rs Rs
At 01 July
Repayment - -
Accretion of interest - -
At 30 June - - - - - - - -
Analysed as:
Current - - - - - - - -
Non-current - - - - - - - -
- - - - - - - -
Maturity Analysis:
Not later than one year - -
Later than one year and not later than five years - -
Later than five years - -
- - - - - - -
Check - - - - - - - -
Check - - - - - - - -
(c ) Amounts recognised in surplus or deficit:

30-Jun-22 30-Jun-21
Depreciation expense on right-of-use asset - -
Interest expense on lease liability - -
Expense relating to short term leases not - -
included in the above
Expense relating categories
to leases of low-value
assets (included in other operating - -
expenses)
Expense relating to variable lease

payments (have not been included in lease - -
liabilities)
Revenue from subleasing right-of-use assets - -
Discontinued operations - -
Gain on contract termination of right-of-
use asset - -
The total cash outflow for leases in year ended 30 June 2022 was Rs XXX (2021: RS XXX) which includes principal portion of Rs XXX (2021: Rs XXX) and interest portion of Rs XXX (2021: Rs XXX).
(d) The lease commitment for short term leases are as follows:
30-Jun-22 30-Jun-21
Lease commitments - -
(e) Disclosures if right of use of asset meets the definition of investment property
(f) Disclosures if right of use of asset is measured at revalued amount
Disclosures on future cash outflows to which the lessee is potentially exposed that are not reflected in the measurement of lease liabilities including exposures:
(i) Variable lease payments ;
(ii) Extension options and termination options;
(iii) Residual value guarantees ; and
(iv) Leases not yet commenced to which the lessee is committed.
(g)
(h) Disclosures on restrictions or covenants imposed by leases

(i) Disclosures on Sale and leaseback transactions
(i) Disclosures on rent concessions
18. INVESTMENT PROPERTY
All entities are required to use fair value model to value their investment property instead of cost model. Template for cost model has been provided below in case an entity is yet to move on fair value model.
Criteria used to distinguish investment property from owner-occupied property and from property held for sale in the ordinary course of operations (when classification is difficult)
(a) Cost Model 30-Jun-22 30-Jun-21

Rs Rs
Cost
At 01 July
Additions
Disposals
Adjustment to revaluation of asset
Transfers *
Reclassification from Intangible Assets
Work-in-progress
Impairment loss
Foreign exchange movements
At 30 June (Audited) - -
Gross Amount - -
Accumulated Depreciation
At 01 July
Charge for the year
Transfers
Disposals
Impairment loss
Gross Amount - -
Carrying Amounts
Gross Amount - -
* Transfers include Transfers * (to)/ from Property, Plant and Equipment and Inventory
To provide disclosures in respect of the Cost Model (IPSAS 16. 89- 16.90)
(b) Fair Value Model 30-Jun-22 30-Jun-21

Rs Rs
At 1 July
Effect of recognition of Rights of use of assets
Additions:
- new investment properties
- expenditure on existing properties
Additions through acquisitions through public sector combination
Disposals
Foreign exchange movements arising from translation of financial statements into a different presentation currency and translation of foreign operation
Transfers*
Fair value gains/ (losses)
Other changes (to specify _____________________________)
At 30 June - -
*Transfers to and from inventories and owner-occupied property
Disclosure of methods and significant assumptions applied in determining the fair value of investment property, including a statement whether the determination of fair value was supported by market evidence, or was more heavily based on other factors (to be disclosed) because of the nature of the
property and lack of comparable market data.
The fair value of the _______________ (Category of Investment Property) was determined using price in the range of Rs xxx-xxx per square metre. (2021: Rs xxx - Rs xxx)
Description of the valuation technique used and key inputs to the valuation of investment properties are as follows:
Category of investment property Valuation technique Significant unobservable Relationship of unobservable inputs to fair value
inputs 2022 2021
2022 2021
Rs Rs Rs Rs
E.g Office properties/ Land E.g Sales comparative E.g Estimate sales price per Rs XXX Rs XXX An increase/ decrease of An increase/ decrease of
method square metre XXX % in the unobservable XXX % in the unobservable
input would lead to an input would lead to an
increase/decrease in FV of increase/decrease in FV of
Rs XXX Rs XXX
(c) Disclosure of the extent to which the fair value of investment property (as measured or disclosed in the financial statements) is based on a valuation by an independent valuer who holds a recognized and relevant professional qualification and has recent experience in the location and category of the
investment property being valued. If there has been no such valuation, that fact shall be disclosed.
The fair value of has been arrived on the basis of valuations carried during the year by __________ (Name of person) , _______________(State title of Valuer). If there has been no valuation, the fact shall be disclosed.
(d) Disclosure of the existence and amounts of restrictions on the realizability of investment property or the remittance of revenue and proceeds of disposal
There is no restriction on realisability of investment properties or the remittance of income and proceeds of sale. If there are restrictions, please state here: ______________________________________.
(e) Disclosure of contractual obligations to purchase, construct, or develop investment property or for repairs, maintenance, or enhancements.
As at 30 June 2022, the contractual commitment to _________________ investment property amounted to Rs XXX (2021: Rs XXX).
(f) Amounts recognized in surplus or deficit
Rental revenue from investment property - -

Direct operating expenses (including - -
repairs and maintenance) arising from
investment property that generated rental
revenue during the perio
Direct operating expenses (including - -

repairs and maintenance) arising from
investment property that did not generate
rental revenue during the period

NOTES TO THE ACCOUNTS IPSAS REFERENCE
Tickmark legend
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19. INTANGIBLE ASSETS AND GOODWILL

Intangible Assets (IPSAS 31) Goodwill (IPSAS 40)
Asset Under
Licenses & Software Intellectual Property Others (To Specify) Goodwill Total
Development (AUD)
Rs Rs Rs Rs Rs Rs
COST [IPSAS 31.117(c)], [IPSAS 40.124
At 30 June 2020 -
Additions -
Transfer from AUD -
Disposals -
Write-offs -
Impairment loss recognised in surplus/deficit -
Impairment reversed in surplus/deficit -
Adjustments resulting from the subsequent
recognition of amounts during the reporting
period in accordance with standards dealing
with income taxes
-
Goodwill derecognised -
Other Changes -
At 30 June 2021(Audited) - - - - - -
Gross Amount - - - - - -
Additions -
Transfer from AUD -
Disposals -
Write-offs -
Impairment loss recognised in surplus/deficit -
Impairment reversed in surplus/deficit -
Adjustments resulting from the subsequent
recognition of amounts during the reporting
period in accordance with standards dealing
with income taxes
-
Other Changes -
At 30 June 2022 (Audited) - - - - - -
AMORTISATION
At 30 June 2020 -
Disposals -
Write-offs -
Impairment loss -
Adjustment -
Other Changes -
At 30 June 2021(Audited) - - - - - -
Disposals -
Write-offs -
Impairment loss -
Adjustment -
Other Changes -
At 30 June 2022(Audited) - - - - - -
Carrying Amounts
At 30 June 2021(Audited) - - - - - -
At 30 June 2022(Audited) - - - - - -
* Transfers include Transfers * (to)/ from Property, Plant and Equipment, Transfer to right of use asset, Transfer to assets classified as held for sale etc
To disclose the following for intangible assets:

(a) Disclosure for intangible asset with indefinite useful life
For an intangible asset assessed as having an indefinite useful life, the carrying amount of that asset and the reasons supporting the assessment of an indefinite useful life. In giving these reasons, the entity shall describe the factor(s) that played a significant
role in determining that the asset has an indefinite useful life.
(b) A description, the carrying amount, and remaining amortization period of any individual intangible asset that is material to the entity’s financial statements.
(c) Intangible assets acquired through a non-exchange transaction

For intangible assets acquired through a non-exchange transaction and initially recognized at fair value
(i) The fair value initially recognized for these assets;
(ii) Their carrying amount; and
(iii) Whether they are measured after recognition under the cost model or the revaluation model
(d) Intangible assets whose title is restricted and intangible assets that are pledged as security for liabilities
The existence and carrying amounts of intangible assets whose title is restricted and the carrying amounts of intangible assets pledged as security for liabilities.
(e) Contractual Commitments
As at 30 June 2022, contractual commitments for the acquisition of Intangible Assets amounted to Rs XXX (2021: Rs XXX).
(f) Assets accounted at revalued amounts

If intangible assets are accounted for at revalued amounts, an entity shall disclose the following:
(a) By class of intangible assets:
(i) The effective date of the revaluation;
(ii) The carrying amount of revalued intangible assets; and
(iii) The carrying amount that would have been recognized had the revalued class of intangible assets been measured after recognition using the cost model
(b) The amount of the revaluation surplus that relates to intangible assets at the beginning and end of the reporting period, indicating the changes during the reporting period and any restrictions on the distribution of the balance to owners; and
(c)The methods and significant assumptions applied in estimating the assets’ fair values.
(g) Goodwill arising from acquisition, the following to be disclosed:

(a) A qualitative description of the factors that make up the goodwill recognised
(b) The total amount of goodwill that is expected to be deductible for tax purposes
20. PAYABLES UNDER EXCHANGE TRANSACTIONS
30-Jun-22 30-Jun-21
Cost of Borrowings - - - - - - - -
Accounts Payable - - - - - - - -
Retention Money on Contracts - - - - - - - -
Carry-over of Capital Expenditure - - - - - - - -
Total - - - - - - - -
- Within one year - - - - - - - -

- After one year - - - - - - - -
Total - - - - - - - -
Check - - - - - - - -
Cost of Borrowings is made up of accrued interest on re-opening of Government Bonds and Treasury Notes and other borrowings. Details are as follows:
Government Bonds - - - - - - - -
Treasury Notes - - - - - - - -
Other borrowings - - - - - - - -
Others( To Specify) - - - - - - - -
Total - - - - - - - -
Check - - - - - - - -
21. PUBLIC SECTOR DEBT

30-Jun-22 30-Jun-21
Domestic and External Debts - - - - - - - -

IMF -SDR Allocations - - - - - - - -
Others (to specify) - - - - - - - -
Total - - - - - - - -
- Within one year - - - - - - - -

- After one year - - - - - - - -
Total - - - - - - - -
Check - - - - - - - -
A.Domestic and External Debts
a) Domestic and External Debts consist of outstanding balances of:

(i) Government of Mauritius (GOM) Treasury Bills, GOM Treasury Notes and Treasury Certificates issued by the Government for the financing of Government’s borrowing requirement;
(ii) GOM Securities issued by the Government for mopping up of excess liquidity;
(iii) GOM Bonds and other long-term Securities issued by the Government;
(iv) Silver Savings Bonds (SSB) and Silver Retirement Bonds (SRB); and
(v) Loans from domestic and foreign sources.
(vi) Others (to specify)
a) Details of the total debt of the Government are provided below:
Domestic Debt (N1) External Debt Total

Rs Rs Rs
Cash Flows: -
- Issue/ Receipt -
- Redeemed/ Repayment -
Non-Cash Movement: -
- Direct Payments -
- Capitalised Interest on Conversion from SRB to SSB -
- Capitalisation of Interest -
- Expenses Disbursed Directly out of the Loan Proceeds -
- Losses on Foreign Exchange Transactions -
- Debt Forgiveness (N3) -
- Other Changes (N2) -
Balance at 30 June 2021 (Audited) - - -
Gross Amount - - -
Balance at 30 June 2021 (Audited) -

Cash Flows: -
- Issue/ Receipt -
- Redeemed/ Repayment -
Non-Cash Movement: -
- Direct Payments -
- Capitalised Interest on Conversion from SRB to SSB -
- Capitalisation of Interest -
- Expenses Disbursed Directly out of the Loan Proceeds -
- Losses on Foreign Exchange Transactions -
- Debt Forgiveness (N3) -
- Other Changes (N2) -
Balance at 30 June 2022 (Audited) - - -
Gross Amount - - -
30-Jun-22 30-Jun-21
- Within one year - - - - - - - -

- After one year - - - - - - - -
Total - - - - - - - -
Check - - - - - - - -
N1: Domestic Debt includes XXX
N2: Other changes relates to XXX
N3: The loan XXX has been written off during the financial year ended 30 June 2022.
B. IMF- SDR Allocations
The rupee equivalent of the total allocation of SDR XXX (2021: SDR XXX) made to the Republic of Mauritius, i.e. Rs XXX as at 30 June 2022 (2021: Rs XXX) is shown as liability and is also included in the Statement J - Statement of Public Sector Debt.
22. FINANCIAL GUARANTEE LIABILITY
30-Jun-22 30-Jun-21
Balance as at 1 July - -
Increases (New Guarantees) - -
Remeasurement - -
Losses on Foreign Exchange Transactions - -
Balance as at 30 June - - - - - - - -
- Within one year - - - - - - - -

- After one year - - - - - - - -
Total - - - - - - - -
Check - - - - - - - -
23. PROVISIONS
Warranties Restructuring Site restoration Legal Disputes Others * Total
At 01 July 2020 Rs Rs Rs Rs Rs Rs
-
Additional provisions raised -
Provisions utilised -
Reversal of provisions -
Change in discount rate -
Discount rate unwind -
30 June 2021 (Audited) - - - - - -
At 01 July 2021
-
Additional provisions raised -
Provisions utilised -
Reversal of provisions -
Change in discount rate -
Discount rate unwind -
30 June 2022 (Audited) - - - - - -
30-Jun-22 30-Jun-21
- Within one year - - - - - - - -
- After one year - - - - - - - -
Total - - - - - - - -
Check - - - - - - - -
* Others include Restoration and Decommissioning, Onerous contract, Tax Disputes,Other Disputes, Uncalled Capital,Social Contributions, Unclaimed Monies,Indemnities, Letters of Credit, Other Provisions
For each class of provision, the following needs to be disclosed:

(a) brief description of the nature of the obligation and the expected timing of any resulting outflows of economic benefits or service potential
(b) an indication of the uncertainties about the amount or timing of those outflows.
Where necessary to provide adequate information, the major assumptions concerning future events should be disclosed.
(c) The amount of any expected reimbursement, stating the amount of any asset that has been recognized for that expected reimbursement.
24. SOCIAL BENEFITS LIABILITIES
Nature of social benefits Key Features of Social Benefit Schemes Funding of scheme Factors influencing level of Amendments to social benefit schemes during the
expenditure(N3) reporting period
Legislative framework Main eligibility Criteria Where can additional How is the scheme funded? Additional information Description of significant Description of expected
governing scheme information about the (N1) (N2) amendments (N4) effect of amendments
scheme be obtained? (If funded by social
contributions)
Possible nature of social benefits (N5)
N1: e.g. budget appropriation, social contributions, transfer from another public sector entity, etc
N2: to provide information on the social contributions and dedicated assets. Where is this information disclosed?
N3: description of the key demographic, economic and other external factors that influence the level of expenditure under the social benefit schemes
N4: amendments include changes to level of social benefits provided, changes to eligibility criteria, including individuals and/or households covered by social benefit scheme.
N5: Possible nature of social benefits include Basic Pension, Inmate Allowance, Carer's Allowance, Social allowances (Allowance to fire victims, Allowance to flood victims and evacuees in emergency centres, Assistance to twins/triplets, etc), Financial Assistance under Social Aid
Act,Financial Assistance for the payment of salary compensation, Negative income tax etc.
25. EMPLOYEE BENEFIT OBLIGATIONS
30-Jun-22 30-Jun-21
(Refer to Note 26) - - - - - - - -
Accrued Sick Leave - - - - - - - -
Accrued Vacation Leave - - - - - - - -
Accrued Passage Benefits - - - - - - - -
Accrued Bonus - - - - - - - -
Accrued Basic Salary - - - - - - - -
Voluntary Retirement Scheme - - - - - - - -
Others(To Specify)
Others(To Specify) - - - - - - - -
Total - - - - - - - -
- Within one year - - - - - - - -

- After one year - - - - - - - -
Total - - - - - - - -
Check - - - - - - - -

26. DEFINED BENEFIT PLAN
Amounts Recognised in Statement Of Financial Position at End of Year:
30-Jun-22 30-Jun-21
Defined Benefit Obligations - - - - - - - -
Fair Value of Plan Assets - - - - - - - -
Liability Recognised in Statement of - - - - - - - -
Financial Position at End of Year
30-Jun-22 30-Jun-21
Reconciliation of net defined benefit liability
Balance at start of the year - -
Amount recognised in statements of profit or
loss - -
Amount recognised in other comprehensive
income - -
Others (To Specify) - -
Less employer contributions - -
Balance at end of the year - - - - - - - -
Reconciliation of fair value of planned assets

Interest income - -
Employer contributions - -
Transfer from another entity - -
Benefits paid - -
Return on planned assets excluding interest
income - -
Reconciliation of present value of defined benefit obligation

Current service cost - -
Past service cost - -
Interest expense - -
Other benefits paid - -
Transfer from another entity - -
Liability experience loss - -
Liability loss/(gain) due to change in financial
assumptions - -
Amounts Recognised in Statement of Financial Performance:

Current Service cost - -
Net interest on net employee defined benefit
liability - -
Past Service cost - -
- - - - - - - -
Amounts Recognised in Statement of Net Assets/Equity:

Remeasurements
Return on planned assets below/(above) - -
Interest income - -
Liability experience loss - -
Change in effect of asset ceiling - -
Effects of foreign exchange - -
Liability experience (gain)/loss due to change
in financial assumptions - -
Liability experience (gain)/loss due to change
in demographic assumptions - -
Total - - - - - - - -
Weighted average duration of the defined benefit obligations : xxx years

(Calculated as a % change in PV of liabilities for a 1% change in discount rate)
The plan is exposed to actuarial risks such as _________________________________________
The cost of providing the benefits is determined using the ______________________ (E.g Projected Unit Method). The principal assumptions used for the purpose of the actuarial valuation were as follows:

30-Jun-22 30-Jun-21
Discount Rate
Future Salary Increases
Future Pension Increases
Mortality before Retirement PA (90)Ultimate
A 6770 Tables rated down by 2 years
Tables
Mortality in Retirement
Retirement Age xxx years
Other assumptions (To specify)
The discount rate is determined by reference to _________________(E.g market yields on bonds) for the year ended 30 June 2022.
Significant actuarial assumptions for determination of the defined benefit obligations are _____________________________( E.g discount rate and expected salary increase). The sensitivity analyses below have been determined based reasonably on possible changes of the assumptions
occurring at the end of the reporting period.
- If the discount rate would be 100 basis points (one percent) higher (lower), the defined benefit obligations would decrease by Rs XXX (increase by Rs XXX) if all other assumptions were held unchanged.
- If the expected salary growth would increase (decrease) by 1%, the defined benefit obligations would increase by Rs XXX (decrease by Rs XXX) if all assumptions were held unchanged.
- If life expectancy would increase (decrease) by one year, the defined benefit obligations would increase by Rs XXX (decrease by Rs XXX ) if all assumptions were held unchanged.
In reality one might expect interrelationships between the assumptions, especially between discount rate and expected salary increases, given that both depends to a certain extent on expected inflation rates. The analysis above abstracts from these interdependence between the
assumptions.

27. OTHER LIABILITIES
30-Jun-22 30-Jun-21
Deferred income - - - - - - - -
Dividend payable - - - - - - - -
Grants - - - - - - - -
Other Deposits - - - - - - - -
Car Loan - - - - - - - -
Total - - - - - - - -
- Within one year - - - - - - - -

- After one year - - - - - - - -
Total - - - - - - - -
Check - - - - - - - -
The amount of liabilities recognised in respect of grants that are subject to conditions are Rs XXX (2021: Rs XXX).
Other Deposits include an amount of Rs XXX

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To input manually
28. NET ASSETS/EQUITY
The Net assets/Equity is the net position of the Government after deducting all its liabilities from its assets at end of the year and comprises the following:
30-Jun-22 30-Jun-21
(a) Consolidated Fund (Cash basis) - - - - - - - -

(b) Special Funds - - - - - - - -
(c) General Fund - - - - - - - -
Accumulated Surplus/ (Deficits)/ Retained
(d) Earnings - - - - - - - -
(e) Other Funds* - - - - - - - -
(f) Share Capital and Share Premium - - - - - - - -
(g) Treasury Shares - - - - - - - -
(h) Revaluation Reserve - - - - - - - -
(i) Other Reserves* - - - - - - - -
(j) Non-Controlling Interests (NCI) - - - - - - - -
Total - - - - - - - -
* For Other Funds and Other Reserves stated above, please provide description of item here:
Other Funds:
Other Reserves:
The value of Net Assets/Equity of the Government as at 30 June 2022 amounted to Rs XXX (2021: Rs XXX). The movement in the Net Assets/ Equity is provided in Statement AC – Statement of Changes in Net Assets or Equity.
(a) Consolidated Fund

Consolidated Fund has been established by Section 103 of the Constitution of the Republic of Mauritius. In accordance with Section 3 of the Finance and Audit Act, the Consolidated Fund has, during the year under review, been:
(i) credited with all the revenues of the Government and all other money properly accruing to it; and
(i) charged only with expenses on the authority of warrant issued by the Minister of Finance.
b) Special Funds
These are monies deposited with the Accountant-General by the various funds set up under the Finance and Audit Act.
c) General Fund
To provide a description of the General Fund
d) Accumulated Surplus/ (Deficits)/ Retained Earnings
This represents the accumulated surplus/(deficits) to date after making necessary adjustments for accrual accounting which is provided in Statement AC – Statement of Changes in Net Assets or Equity.
e) Share Capital and Share Premium

30-Jun-22 30-Jun-21
Authorised, issued and paid up share capital
At June 30 2022 - xxx Ordinary shares of no

par value/ par value (At June 30 2021 - xxx
Ordinary shares of no par value/ par value) - -
Share Premium - -
Total Share Capital and Share Premium - - - - - - - -
Check - - - - - - - -
f) Treasury Shares
30-Jun-22 30-Jun-21
Treasury shares held
At June 30 2022 - xxx shares of Rs XXX (At
June 30 2021 - xxx shares of Rs XXX) - - - - - - - -
Where the Group purchases its own equity share capital, the consideration paid is deducted from total shareholders’ equity as treasury shares until they are cancelled. Where such shares are subsequently sold or reissued, any consideration received is included in
shareholders’ equity.
g) Non-Controlling Interests (NCI)
Non-Controlling Interests has been recognised at the proportionate of the net assets of xxx (Company Name). The following table summarises the information relating to NCI.
NCI ______ NCI ______ NCI ______ NCI______ Total Inter-entity Adjustments
30 June 2022 Rs Rs Rs Rs Rs Rs
NCI percentage (State %) 0% 0% 0% 0%
Non-current assets -
Current assets -
Non-current liabilities -
Current liabilities -
Net assets - - - - - -
Net assets attributable to NCI - - - - - -
Revenue -
Profit -
Net Revenue recognised directly in Net assets/Equity -
- - - - - -
Profit allocated to NCI - - - - -

Net Revenue recognised directly in Net assets/Equity allocated to NCI - - - - -
Cash flows from operating activities -

Cash flows from investment activities -
Cash flows from financing activities -
Net increase (decrease) in cash and cash equivalents - - - - - -
30 June 2022 Rs Rs Rs Rs Rs Rs
NCI percentage (State %) 0% 0% 0% 0%
Non-current assets -
Current assets -
Non-current liabilities -
Current liabilities -
Net assets - - - - - -
Net assets attributable to NCI - - - - - -
Revenue -
Profit -
Net Revenue recognised directly in Net assets/Equity -
- - - - - -
Profit allocated to NCI - - - - -

Net Revenue recognised directly in Net assets/Equity allocated to NCI - - - - -
Cash flows from operating activities -

Cash flows from investment activities -
Cash flows from financing activities -
Net increase (decrease) in cash and cash equivalents - - - - - -
29. OPERATING LEASES: WHERE PUBLIC SECTOR IS LESSOR

30-Jun-22 30-Jun-21
Maturity Analysis:
Not later than one year - -
Later than one year and not later than five
years - -
Later than five years - -
- - - - - - - -
30. CONTINGENT ASSETS AND CONTINGENT LIABILITIES

(a) Contingent Assets
An entity shall disclose:
(1) A brief description of the nature of the contingent assets at the reporting date
(2) Where practicable, an estimate of their financial effect
(3) Where any of the information in 1 and 2 above is not disclosed because it is not practicable, that fact should be stated.
(4) If disclosure of some or all information is expected to prejudice seriously the position of the entity in a dispute with other parties:
a. General nature of the dispute,
b. Reason why, the information cannot be disclosed
(b) Contingent Liabilities

For each class of contingent liability, the following needs to be disclosed:
(1) A brief description of the nature of the contingent liability
(2) Where practicable,
(i) an estimate of their financial effect
(ii) An indication of the uncertainties relating to the amount or timing of any outflow;
(iii) The possibility of any reimbursement
(3) Where any of the information in 1 and 2 above is not disclosed because it is not practicable, that fact should be stated.
(4) Where the contingent liability arise from the same set of circumstances as that as a provision, disclosures above should be made in a way that show the link between provisions and contingent liabilities.
(5)Where external
(6) If disclosure valuation
of some or allhas been usedistoexpected
information measureto
theprejudice
provision, information
seriously relatingof
the position tothe
valuation can
entity in be usefully
a dispute withdisclosed.
other parties:
a. General nature of the dispute,
b. Reason why, the information cannot be disclosed
31. RELATED PARTY DISCLOSURES

(a) Disclosure of Control
Related party relationships where control exists shall be disclosed, irrespective of whether there have been transactions between the related parties.
This would involve the disclosure of the names of any controlled entities, the name of the immediate controlling entity, and the name of the ultimate controlling entity, if any
(b) Disclosure of Related Party Transactions
Description of related party

Nature of related Class of related party transactions within each Terms and Conditions of Amount paid during the Amount received during the year (N1) Outstanding Balance as at 30 June 2022 (N1) Remarks
party transactions transactions Related Party Transactions year (N1)
broad class of transaction
E.g whether the E.g Guarantees and

relationship was one collaterals
of a controlling Loans
entity, a controlled Grants
entity, an entity Capital Contribution
under common Leasing Arrangements
control, or key Rendering or
management receiving of services
personnel
N1: Disclosures for each class will depend on the information available for each class of transaction.
(c ) Disclosure of Key Management Personnel
Major classes of key Description of each Other Remuneration and

class of key Remuneration of key Other Remuneration and Compensation to Close Post-employment
management Number of Individuals Compensation to Key
personnel
management management personnel
Management Personnel
members of the family of key management personnel benefitsN1
personnel
Rs Rs Rs Rs
E.g Sick leave,
vacation leave and
passage benefits,
Non Cash benefits: E.g

mobile phone and
fixed telephone
facilities, fax and
internet facilities,
chauffeur driven and
self-driven cars
Additional disclosures to be made in respect of loans that are not widely available to persons who are not key management personnel and loans whose availability is not widely known by members of the public, for each individual member of key management personnel
and each close member of the family of key management personnel:
Loan advanced Terms and conditions Loan repaid during the Closing balance
during the period period
Rs Rs Rs
Disclose the relationship of the individual to such body or group, where the individual is not a director or member of the governing body or senior management group of the entity.
32. FINANCIAL RISK MANAGEMENT
An entity shall disclose information that enable users to evaluate:

(a)The significance of financial instruments for the entity’s financial position and performance; and
(b)The nature and extent of risks arising from financial instruments to which the entity is exposed during the period and at the end of the reporting period, and how the entity manages those risks.
For each type of risk arising from financial instruments, an entity shall disclose the following qualitative factors:
(a) The exposures to risk and how they arise;
(b) Its objectives, policies, and processes for managing the risk and the methods used to measure the risk; and
(c) Any changes in (a) or (b) from the previous period.
For each type of risk arising from financial instruments, an entity shall disclose the following quantitative factors:
(a) Summary quantitative data about its exposure to that risk at the end of the reporting period. This disclosure shall be based on the information provided internally to key management personnel of the entity (as defined in IPSAS 20, Related Party Disclosures)
(b) The disclosures required by paragraphs 43–49, to the extent not provided in accordance with (a)
(c) Concentrations of risk if not apparent from the disclosures made in accordance with (a) and (b).
IPSAS 30.41(a) requires disclosures of summary quantitative data about an entity’s exposure to risks based on the information provided internally to key management personnel of the entity. When an entity uses several methods to manage a risk exposure, the entity shall
disclose information using the method or methods that provide the most relevant and faithfully representative information.
IPSAS 30. 41(c) requires disclosures about concentrations of risk. Concentrations of risk arise from financial instruments that have similar characteristics and are affected similarly by changes in economic or other conditions. The identification of concentrations of risk
requires judgment taking into account the circumstances of the entity. Disclosure of concentrations of risk shall include:
(a) A description of how management determines concentrations;
(b) A description of the shared characteristic that identifies each concentration (e.g., counterparty, geographical area, currency, or market); and
(c) The amount of the risk exposure associated with all financial instruments sharing that characteristic.
If the quantitative data disclosed as at the end of the reporting period are unrepresentative of an entity’s exposure to risk during the period, an entity shall provide further information that is representative.
The entity is exposed through its operations to the following financial risks
-Credit risk
-Interest rate risk
-Foreign exchange risk
-Refinancing risk
-Other market price risk, and
-Liquidity risk.
33. EVENTS AFTER REPORTING DATE

Entities are kindly requested to fill the applicable sections below.
No Events After the Reporting Date
No significant events have occurred after the reporting date that require the Financial Statements to be adjusted as at ………………………. (Year-end), nor have there been any significant non-adjusting events that have occurred after the reporting date.
(a) Non-Adjusting Events After the Reporting Date

On [disclose date], [disclose nature of events after the reporting period]. [Disclose an estimate of its financial effect, or a statement that such an estimate cannot be made].
(b) Adjusting Events After the Reporting Date

On [disclose date], [disclose nature of events after the reporting period]. [Disclose an estimate of its financial effect, or a statement that such an estimate cannot be made].
34. ANY OTHER ADDITIONAL INFORMATION

Kindly fill accordingly, in case there are any other notes /information and accounting policy that have not been included in this template
35. TAXATION
30-Jun-22 30-Jun-21
Statements policy Adjustments Financial Statements policy Adjustments
Taxes on Income and Profits - - - - - - - -
Taxes on Property - - - - - - - -
Taxes on Goods and Services - - - - - - - -
Taxes on International Trade and Transactions - - - - - - - -
Other Taxes - - - - - - - -
Total - - - - - - - -
36. FINES, PENALTIES AND FORFEITS

30-Jun-22 30-Jun-21
Surcharges - - - - - - - -
Fines and Penalties - Judiciary - - - - - - - -
Penalty Fees for Parking Offences - - - - - - - -
Penalties on Taxation - - - - - - - -
Others - - - - - - - -
Total - - - - - - - -
37. GRANTS AND AID

30-Jun-22 30-Jun-21
Grants from Foreign Governments - - - - - - - -
Grants from International Organisations - - - - - - - -
Grant from Bank of Mauritius - - - - - - - -
Grants from Other General Government Units - - - - - - - -
Government (Ministires/Departments) - - - - - - - -
Other Grants and Aid - - - - - - - -
Total - - - - - - - -
38. OTHER TRANSFERS

30-Jun-22 30-Jun-21
As per Audited Financial IFRS/IPSAS/ Accounting Gross Amount Inter-entity Adjustments IFRS/IPSAS/ Accounting Gross Amount Inter-entity Adjustments
Statements policy Adjustments Figure as per Audited policy Adjustments
Transfer of Surplus Cash Balances from Statutory - - - - - - - -
Bodies and Special Funds
Contribution from Bank of Mauritius - - - - - - - -
Contribution in respect of Tourism Development - - - - - - - -
Projects on State Lands
Concessionary Loans - - - - - - - -
Goods in-kind - - - - - - - -
Debt Forgiveness - - - - - - - -
Others - - - - - - - -
Total - - - - - - - -
39. SOCIAL CONTRIBUTIONS

Social Contributions represents the amount contributed to the new social contribution and social benefit system as per the Social Contribution and Social Benefits Act 2021. The participants to the scheme are both the public and the private sector.The amount contributed by
emploayers and employees are as follows:

30-Jun-22 30-Jun-21
As per Audited Financial IFRS/IPSAS/ Accounting Inter-entity Adjustments IFRS/IPSAS/ Accounting Inter-entity Adjustments
Statements policy Adjustments Gross Amount Figure as per Audited policy Adjustments Gross Amount
Social Contributions - - - - - - - -
40. OTHER REVENUE

Other revenue consist of:
30-Jun-22 30-Jun-21
Exchange Transactions:
____________________( To Specify) - - - - - - - -
Non-Exchange Transactions:
Civil Service Family Protection Scheme - - - - - - - -
Miscellaneous Revenue - - - - - - - -
Total - - - - - - - -
41. SALES OF GOODS AND SERVICES

30-Jun-22 30-Jun-21
Professional Fees - - - - - - - -
Incidental Sales by Non Market Establishment - - - - - - - -
Miscellaneous Sales of Goods and Services - - - - - - - -
Total - - - - - - - -
42. LICENCES
30-Jun-22 30-Jun-21
Road Motor Vehicle Licences - - - - - - - -
Company and Other Licences - - - - - - - -
Total - - - - - - - -
43. FINANCE INCOME

30-Jun-22 30-Jun-21
As per Audited Financial IFRS/IPSAS/ Accounting Gross Amount Inter-entity Adjustments IFRS/IPSAS/ Accounting Gross Amount Inter-entity Adjustments
Statements policy Adjustments Figure as per Audited policy Adjustments
Interest on Financial Assets Measured at - - - - - - - -
Amortised Cost
Interest on Financial Assets Measured through Net - - - - - - - -
Assets/Equity
Interest and Similar Income on Financial Assets at - - - - - - - -
Fair Value through Surplus/Deficit
Interest on Loans (At Cost) - - - - - - - -
Interest on Finance Leases - - - - - - - -
Interest on Bank balances - - - - - - - -
Interest on Derivative financial instruments - - - - - - - -
Interest on Investments - - - - - - - -
Interest on Bank Deposits/ Deposits / Placements - - - - - - - -
(At Cost)
Others -(To specify) - - - - - - - -
Total - - - - - - - -
44. DIVIDENDS AND SIMILAR DISTRIBUTIONS

30-Jun-22 30-Jun-21
Dividend income - - - - - - - -
- - - - - - - -
Total - - - - - - - -
45. RENT AND ROYALTIES

30-Jun-22 30-Jun-21
Campement Site Lease - - - - - - - -
Other Land Leases - - - - - - - -
Shooting and Fishing Lease - - - - - - - -
Warehouse Rent - - - - - - - -
Rental of Buildings, Offices and Halls - - - - - - - -
Rental Revenue from Investment Property - - - - - - - -
Advertising panel - - - - - - - -
Market and fairs - - - - - - - -
Bus toll fees - - - - - - - -
Meters - - - - - - - -
Other rental income - - - - - - - -
Total - - - - - - - -
46. EMPLOYEE COSTS

30-Jun-22 30-Jun-21
Wages, Salaries, Compensations and Allowances - - - - - - - -
Contributions to Defined Contribution Plan - - - - - - - -

and other contribution plans
Amount Recognised in respect of Defined - - - - - - - -

Benefit Plans (Note 26)
Other Employee Benefits - - - - - - - -
Total - - - - - - - -
Other employee benefits include cash in lieu of vacation leave, cash in lieu of sick leave, passage benefits, cash in lieu of passage benefits, gratuity, travelling and transport, staff welfare amongst others.
47. SUBSIDIES
30-Jun-22 30-Jun-21
Related parties - - - - - - - -
Other subsidies - - - - - - - -
Total - - - - - - - -
48. GRANTS
30-Jun-22 30-Jun-21
Donations and Contributions - - - - - - - -
Capital Grants - - - - - - - -
Current Grants - - - - - - - -
Others(To Specify) - - - - - - - -
Total - - - - - - - -
49. SOCIAL BENEFITS

30-Jun-22 30-Jun-21
Social Assistance - - - - - - - -
- - - - - - - -
Other Social Benefits - - - - - - - -
Total - - - - - - - -
50. OPERATING EXPENSES

30-Jun-22 30-Jun-21
Cost of Utilities - - - - - - - -
Supplies and consumables used - - - - - - - -
Fuel and Oil - - - - - - - -
Rental Expense - - - - - - - -
Office Expenses - - - - - - - -
Repairs and Maintenance - - - - - - - -
Cleaning Services - - - - - - - -
Travelling and Mission Expenses - - - - - - - -
Other Operating Expenses - - - - - - - -
Total - - - - - - - -
51. OTHER EXPENSES

30-Jun-22 30-Jun-21
Transfers - - - - - - - -
Insurance - - - - - - - -
- - - - - - - -
Refund/Payment of taxes icw projects and - - - - - - - -

schemes financed by Development
Partners or under Special Programmes
Impairment Loss on Receivables from - - - - - - - -
Exchange Transactions
Receivables from Exchange Transactions - - - - - - - -
Write-Off
Receivables from Non Exchange - - - - - - - -
Transactions Write-Off
- - - - - - - -
Loans, Advances and Inventories Write-Off
Service Concession Expenses - - - - - - - -
Research and Development - - - - - - - -
Others - - - - - - - -
Total - - - - - - - -
52. FINANCE COSTS

30-Jun-22 30-Jun-21
Interest Expense on Financial Liabilities - - - - - - - -

Recognised at Amortised Cost
- - - - - - - -
Interest Expense on Financial Liabilities
Recognised Through Net Assets/Equity
Interest Expense on Financial liabilities - - - - - - - -
measured at Fair Value
Interest Expense on Financial liabilities at cost - - - - - - - -
(To specify)
Interest Expense on Finnacial Liabilities not - - - - - - - -
FVTSD
Interest Expense (Irrevocable election at - - - - - - - -
FVTSD)
Interest Expense on Derivatives - - - - - - - -
Management Charges - - - - - - - -
Other Borrowing Costs - - - - - - - -
Total - - - - - - - -
53. GAINS/ (LOSSES)

30-Jun-22 30-Jun-21
Gains/(Losses) on Sale of Assets - - - - - - - -
Gains/(Losses) on Sale of Investments at - - - - - - - -
FVTPL
Gains/(Losses) on Foreign Exchange - - - - - - - -
Transactions
Gains/(Losses) on reclassification of Financial - - - - - - - -
Assets
Fair Value Gains/(Losses) on Investments at - - - - - - - -
FVTPL
Gains/(Losses) on other instruments (To - - - - - - - -
specify)
Gain from Bargain Purchase - - - - - - - -
Impairment Gains/(Losses) - - - - - - - -
Fair Value Gains/(Losses) on Investment - - - - - - - -
Property
- - - - - - - -
Fair Value Gains /(Losses) on Biological Assets
Total - - - - - - - -
A List of entities to be consolidated in FY 2021/2022 as part of General Government
TOTAL : 168 entities (Including Budgetary Central Government -Ministries and Departments)
1. Budgetary Central Government -Ministries and Departments
2. Extra Budgetary Units (including special funds)
1 Aapravasi Ghat Trust Fund

2 Agalega Island Council
3 Allied Health Professionals Council
4 Arabic Speaking Union
5 Beach Authority
6 Bhojpuri Speaking Union
7 Bus Industry Employees Welfare Fund
8 Chagossian Welfare Fund
9 Chinese Speaking Union
10 Civil Service Family Protection Scheme Board
11 Competition Commission
12 Conservatoire de Musique François Mitterand Trust Fund
13 Construction Industry Development Board
14 Cooperative Development Fund
15 COVID-19 Projects Development Fund
16 COVID-19 Solidarity Fund
17 Creole Speaking Union
18 Curatelle Fund
19 Discharged Person’s Aid Committee
20 Early Childhood Care and Education Authority
21 Economic Development Board
22 Employees Welfare Fund
23 English Speaking Union
24 Fashion and Design Institute
25 Financial Intelligence Unit
26 Financial Reporting Council
27 Financial Services Institute Co. Ltd
28 Fisherman Welfare Fund
29 Food and Agricultural Research Extension Institute
30 Gambling Regulatory Authority
(i) Horse Racing Division
(ii) Responsible Gambling and Capacity Building Fund
31 Higher Education Commission
32 Hindi Speaking Union
33 Human Resource Development Council
34 Independent Broadcasting Authority
35 Independent Commission Against Corruption
36 Independent Police Complaints Commission
37 Insurance Industry Compensation Fund
38 Information & Communication Technologies Authority
39 Institute for Judicial and Legal Studies
40 Integrity Reporting Services Agency
41 Irrigation Authority
42 Islamic Cultural Centre for Hajj organisation
43 Islamic Cultural Centre Trust Fund
44 Land Drainage Authority
45 Law Reform Commission
46 Le Morne Heritage Trust Fund
47 Lois Lagesse Trust Fund
48 Lotto Fund
49 Mahatma Gandhi Institute
50 Malcolm de Chazal Trust Fund
51 Marathi Speaking Union
52 Mauritian Cultural Centre Trust
53 Mauritius Council of Registered Librarians
54 Mauritius Examinations Syndicate
55 Mauritius Emerging Technologies Council
56 Mauritius Film Development Corporation
57 Mauritius Institute of Education
58 Mauritius Institute of Health
59 Mauritius Institute of Training and Development (MITD)
60 Mauritius Investment Corporations (MIC)
61 Mauritius Marathi Cultural Centre Trust
62 Mauritius Meat Authority
63 Mauritius Museums Council
64 Mauritius Oceanography Institute
65 Mauritius Qualifications Authority
66 Mauritius Renewable Energy Agency
67 Mauritius Research and Innovation Council
68 Mauritius Revenue Authority
69 Mauritius Society for Animal Welfare
70 Mauritius Society of Authors
71 Mauritius Sports Council
72 Mauritius Standards Bureau
73 Manufacturing Sector Workers Welfare Fund (ex EPZLWF)
74 Mauritius Tamil Cultural Centre Trust
75 Mauritius Telugu Cultural Centre Trust
76 Mauritius Tourism Promotion Authority
77 Mauritius Urdu Speaking Union
78 Media Trust Board
79 Morris Legacy Fund
80 National Adoption Council
81 National Archives Research And Publication Fund
82 National Art Gallery
83 National Arts Fund
84 National Children’s Council
85 National Computer Board
86 National Committee on Corporate Governance
87 National Cooperative College
88 National Council for Rehabilitation of Disabled Persons
89 National COVID-19 Vaccination Programme Fund
90 National Economic and Social Council
91 National Empowerment Foundation
92 National Environment and Climate Change Fund
93 National Heritage Fund
94 National Human Rights Commission
95 National Library
96 National Parks and Conservation Fund
97 National Productivity and Competitiveness Council
98 National Resilience Fund
99 National Solidarity Fund
100 National Social Inclusion Foundation
101 National Wage Consultative Council
102 National Women Entrepreneur Council
103 National Women’s Council
104 National Women’s Sports Commission
105 National Youth Council
106 Nelson Mandela Centre for African Culture Trust Fund
107 Non-Government Organisation Trust Fund
108 Open University of Mauritius
109 Outer Islands Development Corporation
110 Parole Board
111 Polytechnics Mauritius Ltd
112 Postal Authority
113 President Fund for Creative Writing in English
114 Prime Minister's Relief Fund
115 Private Secondary Education Authority
116 Professor Basdeo Bissoondoyal Trust Fund
117 Public Officers’ Welfare Council
118 Quality Assurance Authority
119 Rabindranath Tagore Institute
120 Rajiv Gandhi Science Centre
121 Ramayana Centre
122 Recovered Assets Fund
123 Residential Care Home Fund
124 Road Development Authority
125 Rodrigues Subsidy Account
126 Sanskrit Speaking Union
127 Seafarer’s Welfare Fund
128 Senior Citizens Council
129 Sir Seewoosagur Ramgoolam Foundation
130 SME Mauritius Ltd
131 Small Farmers Welfare Fund
132 Special Education Needs Authority
133 St Antoine Planters Co-operative Trust
134 Statutory Bodies Family Protection Fund
135 Sugar Industry Labour Welfare Fund
136 Tamil Speaking Union
137 Taxi Operators Welfare Fund
138 Telugu Speaking Union
139 Tourism Authority
140 Tourism Employees Welfare Fund
141 Town and Country Planning Board
142 Trade Union Trust Fund
143 Training & Employment of Disabled Persons Board
144 Treasury Foreign Currency Management Fund
145 Trust Fund for Excellence in Sports
146 Trust Fund for Specialised Medical Care
147 Université des Mascareignes
148 University of Mauritius
149 University of Technology, Mauritius
150 Utility Regulatory Authority
151 Vallee d’Osterlog Endemic Garden
152 World Hindi Secretariat
1. Social Security Schemes

153 National Pensions Fund
154 National Savings Fund – Transitional Unemployment Benefit (NSF-TUB)
2. Regional Government

155 Rodrigues Regional Assembly
3. Local Government

156 City Council of Port Louis
157 Municipal Council of Beau Bassin / Rose Hill
158 Municipal Council of Quatre Bornes
159 Municipal Council of Vacoas / Phoenix
160 Municipal Council of Curepipe
161 District Council of Black River
162 District Council of Pamplemousses
163 District Council of Rivière du Rempart
164 District Council of Grand Port
165 District Council of Savanne
166 District Council of Moka
167 District Council of Flacq
B List of entities to be consolidated in FY 2022/2023 as part of Public Sector

TOTAL : 210 entities (Including General Government)
The above list of entities falling under the General Government
should be considered in addition to the list of entities falling
under the Public Sector
1. Non-Financial Public Corporations

169 Agricultural Marketing Board
170 Airport holdings Ltd
(i) AHL Hospitality Ltd
(ii) Air Mauritius Ltd
(iii) AirMate Ltd
(iv) Air Mauritius Holdings Ltd
(v) Air Mauritius Institute Ltd
(vi) Airports of Mauritius Co Ltd
(vii) Airport Terminal Operations Ltd (ATOL)
(viii) Airport of Rodrigues Ltd
(ix) Aviation Engineering Services (Mauritius) Ltd
(x) Cargo & Freeport Business Ltd
(xi) Ground Handling Services Ltd
(xii) Jet A-1 Ltd
(xiii) Jet Prime Ltd
(xiv) Luxury Travel and Tours Ltd
(xv) Mauritius Duty Free Paradise Co Ltd
(xvi) Mauritius Estate Development Corporation Limited
(xvii) Mauritius Helicopter Limited
(xviii) MRO Maintenance Ltd
(xix) New Property Development Ltd
(xx) Pointe Coton Resort Hotel Co Ltd
(xxi) Rodrigues Duty Free Paradise Co Ltd
171 Cargo Handling Corporation Ltd
172 Central Electricity Board
(i) CEB (Green Energy) Co. Ltd
(ii) CEB (Fibrenet) Co. Ltd
(iii) CEB ( Facilities) Co. Ltd
173 Central Water Authority
174 Civil Service College Mauritius
175 Landscope Mauritius
(i) Cyber Properties Investment Ltd
(ii) Informatics Park Ltd
(iii) Cote D'or Data Technology Park Ltd
(iv) Cote D'or Smart City Mauritius Co Ltd
(v) BPML Freeport Services Ltd
(vi) Les Pailles Management Ltd
(vii) Mauri-Facilities Management Co Ltd
176 Mauritius Broadcasting Corporation
177 Mauritius Cane Industry Authority
178 Mauritius Multisports Infrastructure Ltd
179 Mauritius Ports Authority
180 Mauritius Posts Ltd
(i) Mauritius Post Foreign Exchange Co Ltd
181 Mauritius Shipping Corporation Ltd
182 Mauritius Telecom Ltd
(i) Call Services Ltd
(ii) Cellplus Mobile Communications Ltd
(iii) Mauritius Telecom Foundation
(iv) MT International Ventures PCC
(v) MT Properties Ltd (Telecom)
(vi) MT Services Ltd (Telecom)
(vii) Telecom Plus Ltd (Telecom)
(viii) Teleforce Ltd
183 Metro Express Ltd
184 Multi Carrier Mauritius Ltd
185 National Housing Development Corporation Ltd
(i) New Social Living Development Ltd (NSLD)
186 National Real Estate Ltd
187 National Transport Corporation
188 Rose Belle Sugar Estate Board
189 SBM (NFC) Holding Ltd (under SBM Holdings Ltd-see Financial Public Corporations )
190 State Investment Corporation (SIC) Ltd (refer to other subsidiaries listed under Financial Corporations)
(i) Beach Casino Ltd
(ii) Casino de Maurice Ltd
(iii) Compagnie Mauricienne D'Hippodromes Ltee
(iv) Domaine Les Pailles Ltee
(v) EREIT Management Ltd
(vi) Grand Baie Casino Ltd
(vii) Guibies Holding Ltd
(viii) Guibies Properties Ltd
(ix) Lakepoint Ltd
(x) Le Caudan Waterfront Casino Ltd
(xi) Le Grand Casino du Domaine Limitee
(xii) Le Val Development Ltd
(xiii) Mauritius Technologies Holdings Ltd
(xiv) MJTI Properties Ltd
(xv) Prime Partners Ltd
(xvi) Prime Real Estate Ltd
(xvii) SBM Infrastructure Development Co Ltd
(xviii) SIC Development Co Ltd
(xix) Sun Casinos Ltd
(xx) SIC Management Services Ltd
191 SSR Botanic Garden Trust
192 State Informatics Ltd
193 State Trading Corporation
194 Sugar Investment Trust
195 Wastewater Management Authority
2. Financial Public Corporations
196 Bank of Mauritius
197 Development Bank of Mauritius Ltd
(i) DBM Financial Services Ltd
(ii) DBM Venture Capital Fund Ltd
(iii) DBM Energy Ltd
(iv) DBM Properties Development Ltd
(v) Rodrigues Business Park Co Ltd
198 Financial Services Commission
199 Industrial Finance Corporation of Mauritius Ltd
200 MauBank Holdings Ltd
(a) MauBank Ltd
(i) MauBank Investment Ltd
(b) Ebene Asset Management Company ltd (EAMC Ltd)
(c) MauFactoring ltd
201 Mauritius Africa Fund
202 Mauritius Civil Service Mutual Aid Association Ltd
203 Mauritius Housing Company Ltd
204 National Savings Fund
205 National Insurance Company (NIC) Group
(a) NIC General Insurance Co Ltd
(b) National Insurance Co Ltd
(i) NIC Healthcare Co
(ii) NIC Services Co
(c) NIC Properties Co
206 National Property Fund Ltd
207 SBM Holdings Ltd
(a) SBM (Bank) Holdings Ltd
(i) SBM Bank (Mauritius) Ltd
(ii) Banque SBM Madagascar
(iii) SBM Bank (India) Ltd
(iv) SBM Africa Holdings Ltd
(v) SBM Bank (Kenya) Ltd
(b) SBM (NBFC) Holdings Ltd
(i) SBM Factors Ltd
(ii) SBM Insurance Agency Ltd
(iii) SBM eBusiness Ltd
(iv) SBM Leasing Co
(v) SBM Fund Services Ltd
(vi) SBM Capital Markets Ltd
(vii) SBM Mauritius Asset Managers Ltd
208 State Insurance Company of Mauritius Ltd
(i) SICOM Financial Services Ltd
(ii) SICOM General Fund
(iii) SICOM General Insurance Ltd
(iv) SICOM Global Fund
(v) SICOM Management Ltd
(vi) SICOM Overseas Diversified Fund
209 State Investment Corporation Ltd
(i) Capital Assets Management Ltd
(ii) SIC Capital Support Ltd
(iii) SIC Fund Management Ltd
(iv) State Investment Finance Corporation Ltd
210 Sugar Insurance Fund Board

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Consolidation Guidelines

Implementation of accrual IPSAS in the Public Sector

A. Objective of the Consolidation Package

• By end of April 2023

(i) Financial Statements (FS)

(ii) IFRS/IPSAS/ Accounting Policy Adjustments

(iii) Inter-Public Sector Transactions

(iv) Steps to follow in completing the Consolidation Package

Main Statements and Sub-Schedules

Notes to the Accounts

1a. DETAILED CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT 30 JUNE 2022

Receivables from Non-Exchange Transactions

Receivables from Exchange Transactions

Loans and Advances

Loans and Advances

Loans and Advances

Net investment in Finance Lease

Assets Held For Sale

Current Tax Assets

Deferred Tax Assets

Receivables from Exchange Transactions

Loans and Advances

Net investment in Finance Lease

Derivative Financial Instruments

Investments in Joint Ventures

Property, Plant and Equipment

Accumulated Depreciation- Property, Plant and Equipment

Rights of Use Asset

Accumulated Depreciation- Rights of Use Asset

Intangible Assets and Goodwill

Accumulated Amortisation- Intangible Assets

Cash and Cash Equivalents

Public Sector Debt

Financial Guarantee Liability

Social Benefits Liabilities

Current Tax Liabilities

Deferred Tax Liabilities

Liabilities arising out of Assets Held For Sale

Public Sector Debt

Derivative Financial Instruments

Financial Guarantee Liability

Social Benefits Liabilities

Total Assets less total Liabilities

Financial Statement Line

Cash and Bank balances

Taxes on Income and Profits

Loss Allowance - Net investment in Finance Lease

Assets classified as held for sale and assets included in

Advance payments for works

Local Sources (MRA)

Local Sources (MRA)

Taxes on Income and Profits

Loss Allowance - Net investment in Finance Lease

Foreign exchange contracts

Other Financial Assets

Advance payments for works

Infrastructure, Plant and Equipment

Infrastructure, Plant and Equipment

Land and buildings

Land and buildings

Bearer Biological Assets

Licenses & Software

Licenses & Software

Domestic and External Debts