Rangatira Annual Report 2023 - Flipbook - Page 48
48
R anga tira Annua l Rep or t 2 0 2 3
Rangatira Group
Notes to the Consolidated
Financial Statements (continued)
For the year ended 31 March 2023
Note 5 Tax (continued)
$000
Charged to
income and
comprehensive
income
$000
1,316
34
(1,611)
(261)
-
684
3,472
4,156
368
(268)
-
100
1,684
450
1,861
3,995
1,676
(140)
192
1,728
374
809
-
1,183
91
(91)
-
-
599
(80)
-
519
2,740
498
192
3,430
Opening
balance
2022*
Business
acquisitions
Closing
balance
$000
$000
Gross deferred tax liabilities:
Property, plant and equipment
Intangible assets
Fair value through profit or loss assets
Gross deferred tax assets:
Provisions, doubtful debts and impairment losses
Lease
Fair value through profit or loss financial assets
Tax losses
*certain amounts have been restated as a result of finalising the valuations for the 2022 business acquisitions - see Note 27
$000
Charged to
income and
comprehensive
income
$000
Property, plant and equipment
(261)
50
-
(211)
Intangible assets
4,156
54
-
4,210
100
(100)
-
-
3,995
4
-
3,999
Provisions, doubtful debts and impairment losses
1,728
206
-
1,934
Lease
1,183
469
-
1,652
-
54
-
54
519
194
-
713
3,430
923
-
4,353
Opening
balance
2023
Business
acquisitions
Closing
balance
$000
$000
Gross deferred tax liabilities:
Fair value through profit or loss assets
Gross deferred tax assets:
Fair value through profit or loss financial assets
Tax losses