4.0 - Imperial

2009 2008
Rm
Rm
Financial Statements
30. Exceptional items
Impairment of goodwill (194) (47)
(Loss) profit on disposal of investments in subsidiaries, associates and joint ventures (20) 48
Loss on sale of Eqstra Holdings Limited shares (217)
Gross exceptional items (431) 1
Taxation (25)
Net exceptional items (431) (24)
Attributable to minorities 1
Attributable to Imperial Holdings shareholders (431) (25)
31. Financing cost
Non-financial services businesses
Interest paid on financial liabilities not at fair value through profit or loss 792 734
Capitalised to property, plant and equipment (11) (19)
Interest paid on financial liabilities fair valued through profit or loss 253 298
Foreign exchange (gains) losses on monetary items (216) 376
Fair value losses (gains) arising from interest-bearing borrowings and interest swap instruments 277 (417)
1 095 972
Finance income on financial assets not fair valued through profit and loss (172) (165)
923 807
32. Income tax expense
Income tax charge
South African normal taxation
– Current 348 696
– Prior year (over)underprovisions (94) 20
254 716
Foreign taxation
– Current 153 192
– Prior year overprovision (17) (4)
136 188
Deferred
– Current 17 (246)
– Prior year underprovisions 8 10
– Tax rate adjustment (11)
25 (247)
Secondary and withholding taxation 80 16
Capital gains
– Current 7 7
– Deferred 27
7 34
Income tax expense 502 707
Imperial holdings limited Annual Report 2009 105