20645_Scapa_AR_160504

FINANCIAL STATEMENTS
9. TAXATION CONTINUED
2015
Loss
before tax
£m
Tax
£m
Loss
after tax
£m
Acquisition costs (0.5) 0.1 (0.4)
Exceptional items (0.5) 0.1 (0.4)
Pension administration costs (0.7) 0.2 (0.5)
Exceptional items including pension administration costs (1.2) 0.3 (0.9)
The deferred tax balances included in these accounts are attributable to the following:
2016
£m
2015
£m
Deferred tax assets:
Losses 1.4 3.5
Provisions and other short-term timing differences 3.9 4.3
Retirement benefit liabilities 3.8 4.4
9.1 12.2
Deferred tax liabilities:
Accelerated tax depreciation (2.6) (3.3)
Other short-term timing differences (0.2) (1.1)
Tax effect of intangibles (0.5) (0.8)
Provision for potential tax liability (4.6) (4.4)
(7.9) (9.6)
82
Scapa Group plc Annual Report and Accounts 2016
87
ANNUAL REPORT AND ACCOUNTS 2016 SCAPA GROUP PLC