9. DEFERRED TAXATION
 
Figures in Rand thousand  2020    Restated*
2019  		  
The balance comprises         
Aggregate of deferred taxation assets  232 103    272 493    
Aggregate of deferred taxation liabilities  (142 774)   (308 490)   
  89 329    (35 997)   
Aggregate of deferred taxation assets  232 103    272 493    
Assets held for sale (note 14) (31 131)   (27 215)   
  200 972    245 278    
Aggregate of deferred taxation liabilities  (142 774)   (308 490)   
Liabilities directly associated with assets held for sale (note 14) 31 483    2 573    
  (111 291)   (305 917)   
* Refer to note 3 - Restatement of consolidated annual financial statements.
Figures in Rand thousand  2020    Restated*
2019  		  
Analysis of deferred taxation balances         
Deferred cost**  1 277    –    
Prepaid expenses  (8 658)   (11 815)   
Right-of-use asset and lease liabilities  1 643    (6 159)   
Intangibles  (49 450)   (183 688)   
Property, plant and equipment  (15 183)   (14 887)   
Credit impairment charge  246 864    234 742    
Payroll accruals  127 311    143 835    
Deferred income**  81 451    13 960    
Fair value adjustments  (11 380)   (11 319)   
  373 875    164 669    
Deferred taxation assets not recognised in respect of deductible temporary differences  (284 546)   (200 666)   
  89 329    (35 997)   
Deferred taxation movement         
Balance at the beginning of the year  (35 997)   (60 772)   
Disposals  (10 611)   9 064    
Movement through equity  –    83 499    
Movement through profit or loss  177 392    (54 372)   
Foreign currency translation  (41 455)   (13 416)   
Balance at the end of the year  89 329    (35 997)   
* Refer to note 3 - Restatement of consolidated annual financial statements.
** Deferred cost of R144 million in the prior year has been reclassified to deferred income.