Pick n Pay Group of Companies financial statements

notes to the group financial statements

Pick n Pay Stores Group

Pick n Pay Holdings Group

52 weeks

1 March

2015

Rm

52 weeks

2 March

2014

Rm

52 weeks

1 March

2015

Rm

52 weeks

2 March

2014

Rm

13.

DEFERRED TAX ASSETS

The movement in deferred tax assets is as follows:

At beginning of period

212.1

174.4

212.1

174.4

Recognised in profit or loss (note 6)

(0.4)

59.9

(0.4)

59.9

Participation in export partnerships

6.6

4.9

6.6

4.9

Property, plant and equipment and intangible assets

(24.9)

17.3

(24.9)

17.3

Net operating lease liabilities

19.5

25.6

19.5

25.6

Retirement benefits and actuarial gains

17.1

(1.1)

17.1

(1.1)

Prepayments

(0.2)

(0.3)

(0.2)

(0.3)

Allowance for impairment losses

(11.3)

8.3

(11.3)

8.3

Income and expense accruals

(7.2)

5.2

(7.2)

5.2

Recognised in other comprehensive income (note 6)

Tax effect of remeasurement of retirement scheme assets

(12.9)

(22.2)

(12.9)

(22.2)

At end of period

198.8

212.1

198.8

212.1

Comprising:

Participation in export partnerships

(23.8)

(30.4)

(23.8)

(30.4)

Property, plant and equipment and intangible assets

(148.2)

(123.3)

(148.2)

(123.3)

Net operating lease liabilities

251.3

231.8

251.3

231.8

Retirement benefits and actuarial gains

(19.7)

(23.9)

(19.7)

(23.9)

Prepayments

(5.4)

(5.2)

(5.4)

(5.2)

Allowance for impairment losses

44.5

55.8

44.5

55.8

Income and expense accruals

100.1

107.3

100.1

107.3

198.8

212.1

198.8

212.1

The Group has approximately R80.0 million (2014: R120.0 million) of estimated tax losses available for set-off against future taxable income, for which no deferred tax assets have been raised.