CIM FINANCE. INTEGRATED REPORT 2022 | 187 26. DEFERRED TAXATION GROUP COMPANY Sep-22 Sep-21 Sep-22 Sep-21 MUR m MUR m MUR m MUR m Deferred tax assets 342.1 275.8 350.9 275.8 Deferred tax liabilities (29.9) (33.2) (29.7) (33.1) 312.2 242.6 321.2 242.7 Deferred tax assets/(liabilities) GROUP The following amounts are shown in the Statement of Financial Position: Impairment allowance Post employment benefit Excess of lease liabilities over rightof-use assets Accelerated tax depreciation Tax losses Total MUR m MUR m MUR m MUR m MUR m MUR m At 1 October 2020 165.3 13.4 3.0 (16.4) 7.1 172.4 Credited/(charged) to profit or loss 85.8 30.3 1.5 (16.7) (7.1) 93.8 Credited to other comprehensive income (note 12) - (23.5) - - - (23.5) At 30 September 2021 251.1 20.2 4.5 (33.1) - 242.7 Credited to profit or loss 51.1 2.6 0.8 3.4 - 57.9 Effect of acquisition of subsidiary (note 36) 8.3 0.3 - 0.1 - 8.7 Credited to comprehensive income (note 12) - 2.9 - - - 2.9 At 30 September 2022 310.5 26.0 5.3 (29.6) - 312.2 Deferred tax asset 310.5 26.0 5.3 0.3 - 342.1 Deferred tax liability - - (29.9) - (29.9) 310.5 26.0 5.3 (29.6) - 312.2 COMPANY Impairment allowance Post employment benefit Right of use Accelerated tax depreciation Tax losses Total MUR m MUR m MUR m MUR m MUR m MUR m At 1 October 2020 - - - - - - Amalgamation adjustment 165.3 13.4 3.0 (16.4) 7.1 172.4 Credited/(charged) to profit or loss 85.8 30.3 1.5 (16.7) (7.1) 93.8 Charge to comprehensive income (note 12) - (23.5) - - - (23.5) At 30 September 2021 251.1 20.2 4.5 (33.1) - 242.7 Credited to profit or loss 68.7 2.7 0.8 3.4 - 75.6 Charged to comprehensive income (note 12) - 2.9 - - - 2.9 At 30 September 2022 319.8 25.8 5.3 (29.7) - 321.2 Deferred tax asset 319.8 25.8 5.3 - - 350.9 Deferred tax liability - - - (29.7) (29.7) 319.8 25.8 5.3 (29.7) - 321.2 At the end of the 2022 and 2021, the Group had no unused tax losses. EXPLANATORY NOTES 30 SEPTEMBER 2022
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