Source document: https://docs-lawep.s3.us-east-2.amazonaws.com/1698145308273.pdf (Mauritius)
Form and Content of Financial Statements of Public Sector 1.
CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT 30 JUNE 20X1 Notes 20X1 Rs 20X0 Rs Assets Current assets Cash & cash equivalents Receivables from exchange transactions Receivables from non-exchange transactions Current portion of long term receivables from exchange transactions ( if material) Loans and Advances Investments Inventories Prepayments Non-current assets Investment property Property, plant and equipment Biological Assets Intangible assets and goodwill Investments in associates Investments in joint ventures Investments in financial assets Loans and Advances Receivables from exchange transactions Receivables from non-exchange transactions IMF – SDR deposits IMF - Reserve tranche position Total assets Liabilities Current liabilities Payables Deposits Borrowings Provisions Finance lease obligation (if material) Employee benefits obligation Other liability Form and Content of Financial Statements of Public Sector 1.
CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT 30 JUNE 20X1 (CONTINUED) Notes 20X1 Rs 20X0 Rs Non-current liabilities Payables Deposits Borrowings Provisions Employee benefits obligation Social benefits liabilities IMF- SDR allocations Other liability Total liabilities Net assets Net assets/equity Revaluation Reserve Other Reserves Consolidated fund Special fund Accumulated Surplus Non-controlling interest Total net assets/equity Form and Content of Financial Statements of Public Sector 2.
CONSOLIDATED STATEMENT OF FINANCIAL PERFORMANCE FOR THE YEAR ENDED 30 JUNE 20X1 (Classification of Expenses by Function) Notes 30 June 20X1 30 June 20X0 Rs Rs Revenue from non-exchange transactions Taxation Fines, penalties and forfeits Grants and aid Other transfers Revenue from exchange transactions Licenses Finance income Dividends & withdrawal from income of quasi corporations Sales of goods & services Rent & royalties Other revenue Total revenue Expenses General public services Public order and safety Economic affairs Environmental protection Housing and community amenities Health Recreational, cultural, and religion Education Social protection Depreciation and amortization expense Impairment of property, plant and equipment and intangible asset Other expenses Finance costs Total expenses Other Gains/(Losses) Gain/(loss) on sale of assets Gain/(loss) on sale of investments Gain/(loss) on foreign exchange transactions Gain/(loss) on fair value of investments Gain/(loss) on fair value of investment property Share of surplus/(deficit) of associates Share of surplus/(deficit) of joint ventures Surplus/(Deficit) for the year Attributable to: Surplus/(deficit) attributable to non-controlling interests Surplus/ (deficit) attributable to owners of the controlling entity Form and Content of Financial Statements of Public Sector 3.
CONSOLIDATED STATEMENT OF FINANCIAL PERFORMANCE FOR THE YEAR ENDED 30 JUNE 20X1 (Classification of Expenses by Nature) Notes 30 June 20X1 30 June 20X0 Rs Rs Revenue from non-exchange transactions Taxation Fees, fines, penalties and forfeits Grants and aid Other transfers Revenue from exchange transactions Licenses Finance income Dividends & withdrawal from income of quasi corporations Sales of goods & services Rent & royalties Other revenue Total revenue Expenses Employee Costs Subsidies Grants Social benefits Operating Expenses Depreciation and amortization expense Impairment of property, plant and equipment and intangible assets Other expenses Finance costs Total expenses Other gains/(losses) Gain/(loss) on sale of assets Gain/(loss) on sale of investments Gain/(loss) on foreign exchange transactions Gain/(loss) on fair value of investments Impairment loss Gain/(loss) on fair value of investment property Gain/(loss) on fair value of biological assets Share of surplus/(deficit) of associates Share of surplus/(deficit) of joint ventures Surplus/(Deficit) for the year Attributable to: Surplus/(deficit) attributable to non-controlling interests Surplus/ (deficit) attributable to owners of the controlling entity Form and Content of Financial Statements of Public Sector 4.
CONSOLIDATED STATEMENT OF CHANGES IN NET ASSETS/EQUITY FOR THE YEAR ENDED 30 JUNE 20X1 Attributable to Owners of Controlling Entity Consolidated Fund Special Fund Accumulated Surplus Revaluation Reserves Other Reserves Total Rs Rs Rs Rs Rs Rs Non- controlling Interest Rs Total Rs Balance at June 20IX Changes in accounting policy Restated balance at June 20IX Changes in net assets/equity for 20X0 Gain/(loss) on fair value of investments Effect of change in ownership not resulting in loss of control Issue of shares to non-controlling interest Movement in other reserves Dividend paid by controlled entities and associates to non- controlling interest 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 June 30, 20X0 Changes in net assets/equity for 20X1 Gain/(loss) on fair value of investments Effect of change in ownership not resulting in loss of control Issue of shares to non-controlling interest Movement in other reserves Dividend paid by controlled entities and associates to non- controlling interest 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 June 30, 20X1 Form and Content of Financial Statements of Public Sector 5.
CONSOLIDATED STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 30 JUNE 20X1 Notes 20X1 Rs 20X0 Rs Cash flows from operating activities Receipts Taxation Fees, fines, penalties and licenses External grants & aid Finance income Sales of goods & services Rent & royalties Receipts of Special Funds Other receipts Payments Compensation of employees Retirement Benefits Grants and other transfer payments Social benefits Supplies and consumables used Payments by Special Funds Other payments Net cash flows from operating activities Cash flows from investing activities Dividends received from associates Dividends received from non-controlling interests in subsidiaries Withdrawal from income of quasi corporations Purchase of property, plant, equipment and intangible assets Proceeds from sale of property, plant and equipment Purchase of new investments and other securities Proceeds from sale of investments and other securities Advances and receivables from loans Proceeds from repayment of advances and receivables from loans Purchase of investments in controlling entities Purchase of investments in associates Purchase of investments in joint ventures Net cash flows (used)/from investing activities Form and Content of Financial Statements of Public Sector 5.
CONSOLIDATED STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 30 JUNE 20X1 (CONTINUED) Notes 20X1 Rs 20X0 Rs Cash flows from financing activities Proceeds from borrowings Repayment/redemption of borrowings Issue of shares to non-controlling interest Net cash flows from financing activities Net increase/(decrease) in cash and cash equivalents Cash and cash equivalents at beginning of year Foreign-exchange gains/(losses) on cash Cash and cash equivalents at end of year Form and Content of Financial Statements of Public Sector 6.
CONSOLIDATED STATEMENT OF COMPARISON OF BUDGET ESTIMATES AND ACTUAL AMOUNTS FOR THE YEAR ENDED 30 JUNE 20X1 (Classification of Expenses by Nature) Original Estimates Total Provisions* (N1) Actual Amount Difference (N2) (a) Rs (b) Rs (c) Rs Rs RECURRENT BUDGET Recurrent Revenue Tax Receipts Social Contributions Other Revenue Recurrent Expenditure Compensation of Employees Purchase of Goods and Services Interest (Accrual basis) Subsidies Grants to Parastatal Bodies/Local Authorities/RRA Social Benefits Other Expense Contingencies (N3) Recurrent Balance CAPITAL BUDGET Capital Revenue External Grants Transfer from Special Funds Capital Expenditure Acquisition of Non-Financial Assets Grants to Parastatal Bodies/Local Authorities/RRA Transfer to Special Funds Other Transfers Contingencies (N3) Capital Balance Budget Balance (Before Net Acquisition of Financial Assets) Net Acquisition of Financial Assets Domestic Loan to Parastatal Bodies Reimbursements of Loan by Parastatal Bodies Equity Purchase/Participation Equity Sale Form and Content of Financial Statements of Public Sector 6.
CONSOLIDATED STATEMENT OF COMPARISON OF BUDGET ESTIMATES AND ACTUAL AMOUNTS FOR THE YEAR ENDED 30 JUNE 20X1 (CONTINUED) (Classification of Expenses by Nature) Original Estimates Total Provisions* (N1) Actual Amount Difference (N2) (a) Rs (b) Rs (c) Rs Rs Foreign Equity Purchase/Participation Equity Sale Net SDR Transactions IMF Subscription IMF SDR Sale Adjustment for difference in cash and accrual interest Government Borrowing Requirements Domestic Financing Net Government Securities Issue of Government Securities Amortisation of Government Securities Financing from Cash and Cash Equivalents Financing from Bank of Mauritius (N4) Foreign Financing Foreign Loans Loan from Foreign Government / International Organisations Amortisation of External Loans * Refers to the final amount approved after Supplementary Appropriation and Virement.
N1 'Total Provisions' is not applicable for Revenue.

N2 Column (a) - Column (c) N3 The amount appropriated under ‘Contingencies’ has been reallocated to expenditure items under different votes of expenditure.

N4 This has been presented as per the Estimates.

However, for the purpose of the Statement of Financial Performance (AA & AB), this has been accounted under "Grants and Aid".

Form and Content of Financial Statements of Public Sector 7.
CONSOLIDATED STATEMENT OF COMPARISON OF BUDGET ESTIMATES AND ACTUAL AMOUNTS FOR THE YEAR ENDED 30 JUNE 20X1 (Classification of Expenses by Function) Original Estimates Total Provisions* (N1) Actual Amount Difference (N2) (a) Rs (b) Rs (c) Rs Rs Revenue Taxation Grants and Transfers Proceeds from Borrowings Capital Receipts Other Receipts Total Revenue Financing from cash and cash equivalents Financing from Bank of Mauritius (N4) Total Financing Expenses General public services Public order and safety Economic affairs Environmental protection Housing and community amenities Health Recreational, cultural, and religion Education Social protection Total Expenses Contingencies (N3) Total Expenses including Contingencies * Refers to the final amount approved after Supplementary Appropriation and Virement.
N1 'Total Provisions' is not applicable for Revenue.

N2 Column (a) - Column (c) N3 The amount appropriated under ‘Contingencies’ has been reallocated to expenditure items under different votes of expenditure.

N4 This has been presented as per the Estimates.

However, for the purpose of the Statement of Financial Performance (AA & AB), this has been accounted under "Grants and Aid".