COMPANY Impairment allowance Post employment benefit Right of use Accelerated tax depreciation Share Based Options Total At 1 October 2022 319.8 25.8 5.3 (29.7) – 321.2 Amalgamation adjustment 7.6 0.3 – (0.1) – 7.8 Credited to profit or loss (note 11) 32.5 1.1 1.4 (1.5) 1.6 35.1 Charged to other comprehensive income (note 12) – 2.1 – – – 2.1 At 30 September 2023 359.9 29.3 6.7 (31.3) 1.6 366.2 Effect of change in deferred tax rate 42.3 3.4 0.8 (3.7) 0.2 43.0 Credited to profit or loss (note 11) 3.6 2.1 – 4.9 0.2 10.8 Charged to other comprehensive income (note 12) – (1.3) – – – (1.3) At 30 September 2024 405.8 33.5 7.5 (30.1) 2.0 418.7 Deferred tax asset 405.8 33.5 7.5 – 2.0 448.8 Deferred tax liability – – – (30.1) – (30.1) 405.8 33.5 7.5 (30.1) 2.0 418.7 27. OTHER BORROWED FUNDS (a) Non current GROUP COMPANY Sep-24 MUR m Sep-23 MUR m Sep-24 MUR m Sep-23 MUR m Bank and other borrowings - Secured (d) 2,641.1 1,391.9 2,320.9 1,391.9 Bank and other borrowings - Unsecured 5,374.2 5,006.9 5,374.2 5,006.9 8,015.3 6,398.8 7,695.1 6,398.8 Current Bank and other borrowings - Secured (d) 4,672.6 6,803.1 4,614.1 6,803.1 Bank and other borrowings - Unsecured 3,238.6 10.1 3,397.2 142.5 7,911.2 6,813.2 8,011.3 6,945.6 Total 15,926.5 13,212.0 15,706.4 13,344.4 (b) Non current borrowings analysed as follows: GROUP COMPANY Sep-24 MUR m Sep-23 MUR m Sep-24 MUR m Sep-23 MUR m Repayable otherwise than by instalments: After one year and before two years 1,274.9 2,129.2 1,045.3 2,129.2 After two years and before three years 90.6 1,045.2 – 1,045.2 After three years and before five years 4,044.9 1,544.9 4,044.9 1,544.9 After five years 280.5 280.5 280.5 280.5 Repayable by instalments: After one year and before two years 1,538.6 685.8 1,538.6 685.8 After two years and before three years 670.1 544.4 670.1 544.4 After three years and before five years 115.7 168.8 115.7 168.8 8,015.3 6,398.8 7,695.1 6,398.8 Explanatory Notes 30 September 2024 26. DEFERRED TAXATION continued 196
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