Notes to the consolidated financial statements - Note 16     2013 R'000   2012 R'000   16. Deferred taxation           Deferred taxation assets 519 828   413 427     Deferred taxation liabilities (604 586)   (553 919)     Net deferred taxation liability (84 758)   (140 492)     Movement in net deferred taxation assets and liabilities           Balance at beginning of year (140 492)   (116 713)     Per consolidated income statement 19 870   7 549     Items recognised directly in share-based payment reserve (282)   1 419     On acquisition of businesses 190   (25 399)     On disposal of businesses –   (9 032)     Exchange rate adjustments 35 956   1 684     Balance at end of year (84 758)   (140 492       Assets R’000   Liabilities R’000   Net R’000     Temporary differences               2013               Differential between carrying values and tax values of property, plant and equipment (13 344)   (742 361)   (755 705)     Differential between carrying values and tax values of intangible assets (6 327)   (35 722)   (42 049)     Estimated taxation losses 66 037   37 733   103 770     Staff-related allowances and liabilities 194 672   200 980   395 652     Operating lease liabilities 59 117   (1 873)   57 244     Inventories 75 740   (7 923)   67 817     Investments (771)   (127 908)   (128 679)     Trade and other receivables 35 259   (9 844)   25 415     Trade, other payables and provisions 109 445   82 332   191 777       519 828   (604 586)   (84 758)     2012               Differential between carrying values and tax values of property, plant and equipment 401   (703 425)   (703 024)     Differential between carrying values and tax values of intangible assets (8 844)   (30 695)   (39 539)     Estimated taxation losses 13 691   24 989   38 680     Staff-related allowances and liabilities 180 593   146 033   326 626     Operating lease liabilities 61 314   1 460   62 774     Inventories 75 396   (13 288)   62 108     Investments (724)   (59 986)   (60 710)     Trade and other receivables 29 837   7 343   37 180     Trade, other payables and provisions 61 763   73 650   135 413       413 427   (553 919)   (140 492)     Deferred taxation has been provided at rates ranging between 10% and 35% (2012: 10% and 35%). The variance in rates arises as a result of the differing tax and capital gains taxation rates present in the various countries in which the Group operates. Notes to the consolidated financial statements - Note 16