| |
|
|
2016 |
2015 |
|
| |
|
|
R’000 |
R’000 |
|
15 |
DEFERRED TAXATION |
|
|
|
|
| |
At year-end |
|
|
|
|
| |
Arising on temporary differences |
|
|
|
|
| |
– accelerated capital allowances |
|
(249) |
(1 150) |
|
| |
– provisions raised |
|
5 679 |
6 222 |
|
| |
– pension fund surplus |
|
(19 060) |
(16 093) |
|
| |
– revaluation of available-for-sale listed investments |
|
31 289 |
16 000 |
|
| |
– prepaid expenditure |
|
(238) |
(15) |
|
| |
|
|
17 421 |
4 964 |
|
| |
Movements |
|
|
|
|
| |
Balance at beginning of year |
|
4 964 |
(63 426) |
|
| |
Movements for the current year: |
|
|
|
|
| |
Movements in income statement |
|
|
|
|
| |
Arising on temporary differences |
|
11 865 |
61 781 |
|
| |
– accelerated capital allowances |
|
901 |
53 872 |
|
| |
– provisions raised |
|
(543) |
(8 285) |
|
| |
– valuation of inventories |
|
– |
(103) |
|
| |
– income received in advance |
|
– |
(3 313) |
|
| |
– pension fund surplus |
|
(1 505) |
(1 683) |
|
| |
– revaluation of available-for-sale listed investments below original cost |
|
13 235 |
21 308 |
|
| |
– prepaid expenditure |
|
(223) |
(15) |
|
| |
Arising on change in capital gains taxation rate |
|
(3 219) |
– |
|
| |
Arising on temporary differences included in other comprehensive income |
|
|
|
|
| |
– revaluation of available-for-sale listed investments at year-end |
|
5 274 |
5 549 |
|
| |
– actuarial (gains)/losses on pension fund |
|
(1 463) |
1 060 |
|
| |
As above |
|
17 421 |
4 964 |
|
| |
|
|
|
|
|