2017  R’000		2016  R’000
17.	Deferred taxation
	Deferred taxation assets	728 913		618 192
	Deferred taxation liabilities	(1 014 705)		(882 847)
	Net deferred taxation liability	(285 792)		(264 655)
	Movement in net deferred taxation assets and liabilities
	Balance at beginning of year	(264 655)		(156 037)
	Per consolidated income statement – continuing operations	(33 698)		(27 146)
	– discontinued operations	–		76 987
	Items recognised directly in equity and other comprehensive income	133 962		20 828
	On acquisition of businesses	(124 198)		(18 340)
	On disposal and or unbundling of businesses	14 437		(131 295)
	Exchange rate adjustments	(11 640)		(29 652)
	Balance at end of year	(285 792)		(264 655)

		Assets  R’000	Liabilities  R’000		Net  R’000
	Temporary differences
	2017
	Differential between carrying values and tax values of property, plant and equipment	(25 883)	(686 085)		(711 968)
	Differential between carrying values and tax values of intangible assets	(14 286)	(367 713)		(381 999)
	Estimated taxation losses	81 815	41 109		122 924
	Staff related allowances and liabilities	435 027	65 832		500 859
	Operating lease liabilities	47 283	(2 337)		44 946
	Inventories	49 886	(9 481)		40 405
	Investments	(1 249)	(129 890)		(131 139)
	Trade and other receivables	29 956	(4 432)		25 524
	Trade, other payables and provisions	126 364	78 292		204 656
		728 913	(1 014 705)		(285 792)
	2016
	Differential between carrying values and tax values of property, plant and equipment	(43 089)	(650 474)		(693 563)
	Differential between carrying values and tax values of intangible assets	(12 929)	(176 415)		(189 344)
	Estimated taxation losses	111 236	56 614		167 850
	Staff related allowances and liabilities	367 575	75 708		443 283
	Operating lease liabilities	39 959	(1 839)		38 120
	Inventories	52 095	(16 127)		35 968
	Investments	–	(231 428)		(231 428)
	Trade and other receivables	20 026	497		20 523
	Trade, other payables and provisions	83 319	60 617		143 936
		618 192	(882 847)		(264 655)

Deferred taxation has been provided at rates ranging between 10% and 35% (2016: 10% and 35%). The variance in rates arises as a result of the differing taxation and capital gains taxation rates present in the various countries in which the Group operates.