14.  Deferred income tax 
 
2020 
R'm 		    2019 
R'm 		   
Deferred tax comprises: 
   Deferred tax assets  1 162     1 102    
   Deferred tax liabilities  (1 450)    (1 371)   
(288)    (269)   
The movement in the deferred tax account is as follows: 
Balance at 1 October  (270)    (526)   
   Adjustment upon adoption of IFRS 9  –     (5)   
   Arising on acquisition of subsidiaries  –     (15)   
   Disposal of subsidiary  –     (15)   
   Effect of foreign currency movement  (60)    (3)   
   Current year charge through profit or loss  37     275    
   Current year charge through other comprehensive income  5     20    
Carrying amount at 30 September  (288)    (269)   
Deferred income tax assets and liabilities attributable to the following items: 
Employee benefit liabilities  201     154    
Other liabilities  (126)    54    
Provision for expected credit losses  33     15    
Share-based payment liability  23     10    
Accelerated wear and tear for tax purposes on property, plant and equipment  (122)    (52)   
Tax loss carried forward  229     168    
Leases  118     55    
Credit balances in trade receivables  26     25    
Prepaid expenses  (39)    (30)   
Intangible assets on acquisition of subsidiaries  (534)    (546)   
Retirement benefit asset  (106)    (126)   
Derivative financial instruments  9     4    
(288)    (269)   

Analysis of recoverability period of deferred tax assets and deferred tax liabilities is as follows:

Deferred tax assets  Deferred tax liabilities 
2020 
R'm 		    2019 
R'm 		    2020 
R'm 		    2019 
R'm 		   
Within 12 months  158     258     (39)    (30)   
After more than 12 months  356     227     (763)    (724)   
514     485     (802)    (754)   

Budgets and forecasts were used to assess the recoverability of deferred tax assets.

The Group has tax losses of R687 million (2019: R757 million) to carry forward against future taxable income, which have not been recognised in these financial statements due to uncertainties regarding the utilisation of these losses in the foreseeable future. These losses originated predominantly in the Alliance Medical and Poland businesses. None of these losses are expected to expire.