|
|
| Opening
balance
Rm |
Charged
through other
comprehensive
income
Rm |
Charged
through
profit or loss
Rm |
Closing
balance
Rm |
| 2025 |
|
|
|
| |
| The deferred tax balance is made up as follows: |
|
|
|
| |
| Deferred tax asset: |
|
|
|
| |
| Accruals |
|
97 |
– |
17 |
114 |
| Property, plant and equipment |
|
8 |
– |
20 |
28 |
| Assessed loss |
|
24 |
– |
(18) |
7 |
| Deferred tax liability: |
|
|
|
| |
| Property, plant and equipment |
|
(331) |
– |
(26) |
(357) |
| Prepayments |
|
(3) |
– |
(32) |
(35) |
| Ceramic Industries – tax on deemed fair value |
|
(29) |
– |
(9) |
(39) |
| Net deferred tax liability |
|
(234) |
– |
(48) |
(282) |
| 2024 |
|
|
|
| |
| The deferred tax balance is made up as follows: |
|
|
|
| |
| Deferred tax asset: |
|
|
|
| |
| Accruals |
|
131 |
– |
(34) |
97 |
| Property, plant and equipment |
|
9 |
– |
(1) |
8 |
| Assessed loss |
|
14 |
– |
10 |
24 |
| Deferred tax liability: |
|
|
|
| |
| Property, plant and equipment |
|
(260) |
– |
(71) |
(331) |
| Prepayments |
|
(24) |
– |
21 |
(3) |
| Ceramic Industries – tax on deemed fair value |
|
(38) |
– |
9 |
(29) |
| Net deferred tax liability |
|
(168) |
– |
(66) |
(234) |
