| |
Note |
|
GROUP
June 2016
R000 |
|
GROUP
June 2015
R000 |
|
| Arising on: |
|
|
|
|
|
|
| Building appurtenances and tenant installations |
|
|
154 636 |
|
127 641 |
|
| Taxation loss |
|
|
(78 960) |
|
(74 843) |
|
| Investment property |
|
|
91 479 |
|
|
|
| Shareholder loans — Gruppo Investments Nigeria Limited |
|
|
(16 523) |
|
|
|
| Other temporary differences |
|
|
(4 123) |
|
|
|
| Balance at end of year |
|
|
146 509 |
|
52 798 |
|
| Reconciliation of the movement in the deferred taxation liability |
|
|
|
|
|
|
| Opening balance — 1 July |
|
|
52 798 |
|
45 747 |
|
| Reallocation from prior year |
|
|
(555) |
|
|
|
| Acquired through business combination |
33.2 |
|
47 909 |
|
|
|
| FCTR adjustment |
|
|
2 799 |
|
|
|
| Movement through profit or loss |
|
|
43 558 |
|
7 051 |
|
| Building appurtenances and tenant installations |
|
|
16 210 |
|
3 358 |
|
| Fair value on investment property |
|
|
3 346 |
|
|
|
| Prior year deferred taxation adjustment |
|
|
6 099 |
|
|
|
| Income received in advance and other |
|
|
678 |
|
16 |
|
| Shareholder loans — Gruppo Investments Nigeria Limited |
|
|
16 562 |
|
|
|
| Utilisation of taxation loss and other temporary differences |
|
|
663 |
|
3 677 |
|
|
|
|
|
|
|
|
| Balance at end of year |
|
|
146 509 |
|
52 798 |
|
Deferred taxation on temporary differences was calculated at 28% (2015: 28%) in respect of South African balances (Ikeja City Mall: 30% (investment property: 10%)).