2015  2014 
    R000  R000 

15

DEFERRED TAXATION ASSETS/(LIABILITIES)

   
  At year-end    
  Arising from temporary differences    
  accelerated capital allowances (1 150) (55 022)
  provisions raised 6 222  14 507 
  valuations of inventories –  103 
  income received in advance –  3 313 
  pension fund surplus (16 093) (15 470)
  revaluation of available-for-sale listed investments 16 000  (10 857)
  prepaid expenditure (15) – 
  Asset/(liability) at end of year 4 964  (63 426)
 

Movements

   
  Balance at beginning of year (63 426) (43 622)
  Movements for the current year:    
  Arising on the reversal of temporary differences (income statement) 61 781  1 516 
  accelerated capital allowances 53 872  (4 478)
  provisions raised (8 285) 3 351 
  valuation of inventories (103) – 
  income received in advance (3 313) 2 643 
  pension fund surplus (1 683) – 
  revaluation of available-for-sale listed investments below original cost 21 308  – 
  prepaid expenditure (15) – 
  Arising from temporary differences (other comprehensive income)    
  revaluation of available-for-sale listed investments at year-end 5 549  (7 018)
  actuarial losses/(gains) in pension fund 1 060  (14 302)
  As above 4 964  (63 426)