Notes to the Group financial statements | Note 14
for the year ended 31 December 2010 |
| 14. |
DEFERRED INCOME TAXES |
| |
| |
|
1 January
2009
Rm |
|
Acquisition
through
business
combinations
Rm |
|
Recognised
in profit
or loss
Rm |
|
Exchange
differences
Rm |
|
31 December
2009
Rm |
|
|
Recognised
in profit
or loss
Rm |
|
Exchange
differences
Rm |
|
31 December
2010
Rm |
|
| |
Deferred tax assets |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
Provisions and other temporary |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
differences |
389 |
|
— |
|
262 |
|
199 |
|
850 |
|
|
113 |
|
103 |
|
1 066 |
|
| |
Excess allowances over |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
depreciation |
56 |
|
— |
|
(6) |
|
255 |
|
305 |
|
|
7 |
|
(63) |
|
249 |
|
| |
Accelerated depreciation |
95 |
|
— |
|
— |
|
(95) |
|
— |
|
|
— |
|
— |
|
— |
|
| |
Tax loss carried forward |
99 |
|
— |
|
82 |
|
(13) |
|
168 |
|
|
55 |
|
(134) |
|
89 |
|
| |
Arising due to fair value |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
adjustments on business |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
combinations |
25 |
|
— |
|
(44) |
|
13 |
|
(6) |
|
|
(9) |
|
18 |
|
3 |
|
| |
Working capital allowance |
(7) |
|
— |
|
— |
|
7 |
|
— |
|
|
— |
|
— |
|
— |
|
| |
|
657 |
|
— |
|
294 |
|
366 |
|
1 317 |
|
|
166 |
|
(76) |
|
1 407 |
|
| |
Deferred tax liabilities |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
Assessed losses |
5 |
|
— |
|
(18) |
|
(34) |
|
(47) |
|
|
— |
|
— |
|
(47) |
|
| |
Tax allowances over book |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
depreciation |
(3 469) |
|
— |
|
(1 942) |
|
483 |
|
(4 928) |
|
|
(2 563) |
|
564 |
|
(6 927) |
|
| |
Other temporary differences |
(688) |
|
(80) |
|
383 |
|
(487) |
|
(872) |
|
|
132 |
|
149 |
|
(591) |
|
| |
Revaluations |
(1 218) |
|
— |
|
39 |
|
779 |
|
(400) |
|
|
48 |
|
63 |
|
(289) |
|
| |
Working capital allowances |
381 |
|
— |
|
252 |
|
(52) |
|
581 |
|
|
233 |
|
— |
|
814 |
|
| |
|
(4 989) |
|
(80) |
|
(1 286) |
|
689 |
|
(5 666) |
|
|
(2 150) |
|
776 |
|
(7 040) |
|
| |
Net deferred income tax asset/ |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
(liability) |
(4 332) |
|
(80) |
|
(992) |
|
1 055 |
|
(4 349) |
|
|
(1 984) |
|
700 |
|
(5 633) |
|
Deferred income tax assets are recognised for tax losses carried forward to the extent that the realisation of the related tax benefit through future
taxable profits is probable. |
|