Source document: https://docs-lawep.s3.us-east-2.amazonaws.com/1698143572603.pdf (Mauritius)
THE ACCOUNTS OF THE GOVERNMENT OF THE REPUBLIC OF MAURITIUS JUNE 2018 STATEMENT AB Statement of Financial Performance for the financial year 2017 - 2018 (Classification of Expenses by Nature) Revenue Revenue from Non-Exchange Transactions Taxation (N2) Fines, Penalties and Forfeits External Grants and Aid (N3) Transfers and Contributions Revenue from Exchange Transactions Licences Property Income (N4) Sales of Goods and Services Social Contributions Other Revenue Total Revenue Expenses Compensation of Employees Retirement Benefits 30 June 2018 30 June 2017 Rs (Restated) Rs 88,777,989,346 81,624,067,193 237,808,856 250,741,383 2,600,246,973 2,903,868,578 4,960,849,490 172,467,358 96,576,894,665 84,951,144,512 2,712,173,113 2,524,168,750 3,261,834,314 3,304,020,888 1,730,488,438 1,697,009,011 1,348,502,276 1,377,077,220 194,736,991 247,666,490 9,247,735,132 9,149,942,359 105,824,629,797 94,101,086,871 28,369,363,554 28,397,947,612 7,703,051,699 7,339,477,887 Grants and Other Transfer Payments 31,826,468,406 27,502,412,717 Social Benefits Supplies and Consumables Used Depreciation and Amortisation (N5) Other Expenses Finance Costs Total Expenses Other Gains/(Losses) Gains on Disposal of Investments 22,209,216,182 20,576,390,789 9,548,095,432 9,382,264,659 3,036,050,460 2,820,663,295 843,223,628 652,205,865 11,382,771,852 10,965,478,661 114,918,241,213 107,636,841,485 82,059,351 - (Losses)/Gains on Foreign Exchange Transactions (532,814,496) 1,092,812,450 Deficit for the year (9,544,366,561) (12,442,942,164) 22 TREASURY THE ACCOUNTS OF THE GOVERNMENT OF THE REPUBLIC OF MAURITIUS JUNE 2018 STATEMENT AB Statement of Financial Performance for the financial year 2017 - 2018 (Classification of Expenses by Nature) Notes: N1 Revenue is recorded on a cash basis.
Expenses are recorded as follows: (a) Compensation of Employees - cash basis, except for Allowances and Cost of Overtime which have been recorded on an accrual basis; (b) Retirement Benefits - cash basis; (c) Grants and Other Transfer Payments: (i) Grants - accrual basis; (ii) Other Transfer Payments - cash basis; (d) Social Benefits, Supplies and Consumables Used, Depreciation and Amortisation, Other Expenses and Finance Costs - accrual basis.
N2 Taxation consists of Taxes on Income and Profits, Taxes on Property, Taxes on Goods and Services, Taxes on International Trade and Transactions and Other Taxes.

N3 External Grants and Aid consist of Grants from Foreign Governments and International Organisations.

N4 Property Income consists of Finance Income, Dividends, Withdrawals from Income of Quasi Corporations and Rent & Royalties.

N5 Refer to notes 7 and 8 of the Notes to the Accounts (Statement A).
N6 Reconciliation of Revenue and Expenses with Statements D & D1 is shown in Annex I to Statement AA.

28 December 2018 C. ROMOOAH Accountant-General 23 TREASURY